Prepare Form 8758, Excess Collection File Addition, to transfer payments and/or credits TO the Excess Collection File (XSF) or Form 8765, IDRS Control File Credit Application, to transfer FROM the XSF.

Use an IDRS control base to monitor the taxpayer’s account to verify posting of payments and/or credits moved TO and/or FROM the XSF.

See IRM 25.6.1.7.3, Excess Collection File (XSF) and Unidentified Remittance File (URF), for more information.

When a manual refund is issued, and there are no other actions required to resolve the case, use an IDRS control base to monitor the account for the posting of TC 840. See below for an example.

See IRM 25.23.4.10.17, Identity Theft (IDT) - Manual Refunds, for more information.

When Form 12810, Account Transfer Request Checklist, is prepared and sent to Accounting to request the transfer of a tax module from master file to non-master file (TC 370/400 procedures), use an IDRS control base to monitor the account for the posting.

One IDRS control on the Common Number (CN) module may be used to monitor both sides of the move (From and To TINs).

Below is a list of information to help with monitoring an account for TC 370/400:

See IRM 25.23.4.9.1.4, Moving Specific Year Account Information, for more information.

When the Treasury Offset Program (TOP) offset being reversed is more than 6 years old, a manual reversal is required. Use an IDRS control base to monitor the account for posting of the reversal when no other actions are required to resolve the case. See below for an example.

See IRM 25.23.4.10.10.2, Identity Theft with TOP Offsets, for more information.

When a refund was incorrectly moved to the General Ledger (GL) 1545, prepare Form 3245, Posting Voucher - Refund Cancellation or Repayment, and Form 3809, Miscellaneous Adjustment Voucher, to move the credit back to the originating module.

Use an IDRS control base to monitor for posting of the TC 841 or TC 700 when no other actions are required to resolve the case.

See IRM 25.23.4.16, Form 3245/3809 Reversals, for more information.

Search CII for the return associated with the posted TC 976, and link any related cases.

For any return that does not have a posted TC 976, follow the procedures throughout the remainder of this IRM, beginning with paragraph (3).

Follow the procedures throughout the remainder of this IRM, beginning with paragraph (3).

The account does not require statute protection actions.

Do not abate tax.

Input TC 560 before you send the case to SP for processing.

Refer to IRM 25.23.2.5, Statute Protection, for quick assessment procedures.

Do not abate tax.

See IRM 25.23.4.9.3, Addressing Barred Assessments on Identity Theft (IDT) Cases, to determine if there is a barred assessment and identify the applicable initial case actions required to correct the account.

Do not abate tax.

Research to determine if an IRSN was previously assigned to the taxpayer.

Assign a new IRSN if one was not located through research.

For Compliance IDT cases, contact the DITA team lead to request assignment of a new IRSN if one was not located through research

Refer to IRM 25.23.2.5, Statute Protection, to complete a quick assessment on the IRSN account.

Edit the unprocessed return per paragraph (9) below.

Edit the unprocessed return per paragraph (9) below. Do not post TC 976.

For Compliance IDT cases, see paragraph (6) below.

For all other cases, edit the unprocessed return per paragraph (9) below.

For Compliance IDT cases, see paragraph (6) below.

For all other cases, follow the procedures detailed below:

Research to determine if an IRSN was previously assigned to the taxpayer.

Assign a new IRSN if one was not located through research

Edit the unprocessed return per paragraph (9) below. Do not post TC 976. Replace the TIN on the return with the IRSN assigned to that taxpayer

Refer to IRM 25.23.2.6.5, Closing Identity Theft Cases with Tax Delinquency Inquiries (TDI),

Note the appropriate TC 59X code in the left margin of the return.

Input TC 594 CC 084 on the secondary TIN to prevent separate TDI activity. Cross reference the primary TIN.

Input TC 592 to reverse the TC 594 CC 084 for the invalid return previously processed.

Input TC 594 CC 084 on the secondary TIN to prevent separate TDI activity. Cross reference the primary TIN.

Update ENMOD prior to sending the return to SP for processing to prevent UPC 166. See IRM 3.12.179.64, UPC 166 Reason Code 0 Filing Status Code (FSC) Mismatch, for additional information.

Update ENMOD prior to sending the return to SP for processing to prevent UPC 166. See IRM 3.12.179.64, UPC 166 Reason Code 0 Filing Status Code (FSC) Mismatch, for additional information.

Address the invalid return.

If the invalid return meets nullity criteria, input a full back out of the return figures, unless that action will cause a barred statute.

If the return does not meet nullity criteria, follow procedures in, IRM 25.23.4.7, Non-Streamline Identity Theft (IDT) Case Processing, and move the return to an IRSN. For Compliance IDT cases, see paragraph (6) above.

Update ENMOD to remove the secondary taxpayer information after the actions taken to nullify or remove the invalid return from the account have posted.

The remaining actions to adjust the account to the valid return figures will be taken after the TC 976 has posted.

Verify all income belonging to the taxpayer(s) is included on the return to be processed.

Follow your functional IRM for specific guidelines to address incomplete returns, if necessary.

Route the return to your local SP using a Form 1725 or similar local routing slip.

Include, “Post TC 976 - Do not send to ICT to be imaged”, or similar instructions in the remarks field.

If 40 days have passed, and the TC 976 has not posted, see IRM 25.23.4.6.5.2.2, Unprocessed Returns - 40 Day Suspense Time Frame Expired.

Using a Form 3210, route the return to Kansas City SP at:
Internal Revenue Service
Stop 6052
333 W Pershing Road
Kansas City, MO 64108

Include, “Post TC 976 - Do not send to ICT to be imaged”, or similar instructions in the remarks field.

If 40 days have passed, and the TC 976 has not posted, see IRM 25.23.4.6.5.2.2, Unprocessed Returns - 40 Day Suspense Time Frame Expired.

Send the return to ICT as an XRET using Form 13503. Refer to the Form 13503 ICT XRET Cover Sheet Sample located on the IDTVA Hub.

Create a CII case.

Send the return for exception scanning.

Input a TC 971 AC 010 to generate TC 977.

Once scanned to the case, work following applicable procedures per IRM 21.5.3.4, General Claims Procedures.

Follow the procedures beginning at paragraph (2) above.

TIN requirements vary depending on the deduction and/or credits claimed on the return.

Refer to the instructions for the form (tax year specific) Find a product.

See Table Scenarios (4) and (6) for credits.

Refer to the instructions for the form (tax year specific). Find a product.

See IRM 21.6.4.4, Working Tax Computation / Accounting Period Changes, and its subsections for deductions, other taxes (i.e., self-employment tax, etc.), and various methods of tax computation.

These credits reduce tax liability and are generally not refundable.

Certain credits may become refundable after the tax liability has been brought to zero.

See IRM 21.6.3.4.1, Nonrefundable Credits Procedures, and its subsections to determine if a form or schedule is required to be provided with the return to claim a specific credit.

These credits are refundable.

For CARES and ARPA credits, see IRM 25.23.4.20, Economic Impact Payment (EIP) and Recovery Rebate Credit (RRC) - General, IRM 25.23.4.21.2, ARPA - Advanced Child Tax Credit (AdvCTC) - General, and/or IRM 25.23.4.21.3, ARPA - Excess Advance Premium Tax Credit (APTC) Repayment Relief.

For all other refundable credits, see IRM 21.6.3.4.2, Refundable Credits, and its subsections to determine if a form or schedule is required to be provided with the return to claim a specific credit.

Proceed to paragraph (3) below.

The case was closed on IDRS with Category Code IDT1, IDS1, IDT3, IDS3, IDT4, IDT5, IDT6, IDS6, IDT8, or IDS8, but all actions were not taken to fully resolve the account.

IDTX is now used by IDTVA when a Form 15227, Application for an IP PIN, is received and is also used by other functions. IDT cases previously resolved under the Category Code IDTX will be received when all actions were not taken to fully resolve the account.

The case was closed on IDRS with Category Code IDI1, IDI2, IDI3, IDI4, IDI5, IDI6, IDI9, or IDII, but all actions were not taken to fully resolve the account.

AM01 (-R Freeze)

AM17 (P- Freeze)

TC 971 with AC 052, AC 121, AC 122, AC 123, AC 124, AC 129, AC 134, AC 140, AC 199, AC 617

A Computer Condition Code (CCC) "1"

A CCC "3" and another RIVO marker

A CC NOREF history with an IDRS control base (open or closed) containing an IDRS assignment number 148XXXXXXX

TC 971 AC 128 with MISC field "AQCPTC191" or "AQCPTC195"

Unreversed Taxpayer Protection Program (TPP) indicators; refer to IRM 25.25.6.1.7, Taxpayer Protection Program Overview, for a list of indicators

Letter 4464C and/or CP 05 notice

Letter 4415C, TC 971 with AC 044 MISC>CP05A, or Examination correspondence

No open RIVO IDRS control, or an IDRS control was opened by AMRH, with subsequent adjustment action to reverse the return information by RIVO, Memphis QRP, Brookhaven Pre-Refund Team, or Exam, and

An unresolved credit remains on the module from a TC 610 or TC 670 payment, and the taxpayer’s valid return is not on MFT 32 or TRDBV does not show GUF Void/Deleted, and

A Letter 112C requesting a return was sent.

The taxpayer submits a return in response to the Letter 112C.

There is an open IDRS control to RIVO 148NNNNNNN or 065NNNNNNN, or

There is an open IDRS control to Return Integrity & Compliance Services (RICS), Earned Income Tax Credit (EITC), Refund Tax Compliance (RTC), or Questionable Refund Program (QRPA) 1381NNNNNN.

An unresolved credit remains on the module with no subsequent adjustment action or activity by RIVO, Memphis QRP, Brookhaven Pre-Refund Team, or Exam, and

There is a freeze condition that involves a -A Freeze, or there is an IDT issue that was not fully resolved.

There is no open RIVO IDRS control and the freeze is due to an External/Bank Lead issue, identified by TC 720.

An unresolved credit remains on the module, and

There is a freeze condition that involves a -A Freeze, or there is an IDT issue that was not fully resolved.

There is no open RIVO IDRS control and the module contains a TC 971 with AC 134, AC 199, or AC 617.

An unresolved credit remains on the module with no subsequent adjustment action or activity by RIVO, Memphis QRP, Brookhaven Pre-Refund Team, or Exam, and

There is a freeze condition that involves a -A Freeze, or there is an IDT issue that was not fully resolved.

There is no open RIVO IDRS control with no subsequent adjustment action or activity by RIVO, Memphis QRP, Brookhaven Pre-Refund Team, or Exam,

An unresolved credit remains on the module and CC ENMOD shows TC 971 with AC 506 with any MISC field that contains the literal RICS, RIVO, AMTAP, or PRP, and

There is a freeze condition that involves a -A Freeze.

There is no open RIVO IDRS control and the module contains TC 971 AC 121 or AC 124.

An unresolved credit remains on the module, and

There is a freeze condition that involves a -A Freeze.

There is no open RIVO IDRS control, the module contains TC 972 AC 121, and AMS does not show that the taxpayer authenticated.

An unresolved credit remains on the module, and

The freeze condition does not involve a -A Freeze.

There is no open RIVO IDRS control and the module contains TC 971 AC 123 or AC 129.

An unresolved credit remains on the module.

There is no open RIVO IDRS control and Memphis QRP, or Brookhaven Pre-Refund has made an adjustment, or

The module is in zero or debit balance.

There is a freeze condition that involves a -A Freeze, or there is an IDT issue that was not fully resolved.

An unresolved credit remains on the module, the freeze condition does not involve a -A Freeze, and the return includes income/withholding that is not verifiable per IRPTR data.

Return to the originating employee/function. Include the specific reason IDTVA criteria is not met.

Assign the case to the employee who worked the original case. Include a CII case note that indicates the case is being assigned due to an unresolved credit.

If the employee who worked the case is no longer in IDTVA, assign the case to the IDTVA employee assigned to work a case for the same taxpayer, when possible.

Assign the case to the general holding number when the employee who worked the original case is no longer in IDTVA and there is no other existing case.

If there is an open case for the same taxpayer, assign the Credit Transcript to the IDTVA employee assigned to work that case.

Assign the case to the general holding number if there is no other existing case.

Work the case following normal procedures.

Follow normal freeze code procedures. Refer to IRM 21.5.6.4, Freeze Code Procedures.

Work the case following normal procedures.

Link the cases, and contact the other control to determine ownership of the case.

If the additional return is an IDT return or the IDTVA employee is trained to work the other program (i.e., DUPF, XRET), the IDTVA employee will take ownership of both cases.

If the additional return is not an IDT return and the IDTVA employee is not trained to work the other program, the IDTVA employee will resolve the credit, close the IDT6/IDS6 case, and advise the other control of the actions taken.

Determine if the additional return is an IDT return.

If the additional return is an IDT return, follow normal procedures to resolve the case.

If the additional return is not an IDT return, resolve the credit using the procedures outlined in (2) above. Do not address the additional return.

Follow normal procedures to resolve. See IRM 25.23.4.8.2.1, Identity Theft with RIVO Involvement, for additional information.

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Create a new case on the XREF TIN using the received date of the assigned case, if a case does not already exist.

Assign the new or existing case to yourself.

Link the new or existing case to your assigned case, if not already linked.

Update the Category Code as needed.

Address the IDT impacted modules for both TINs utilizing the applicable streamline procedures. See IRM 25.23.4.10, Resolving Identity theft Cases for specific instructions.

Create a new case on the XREF TIN using the received date of the assigned case if a case does not already exist.

Assign the new or existing case to yourself

Link the new or existing case to your assigned case, if not already linked.

Update the Category Code as needed.

Address the IDT impacted modules for both TINs utilizing the applicable streamline procedures. See IRM 25.23.4.10, Resolving Identity Theft (IDT) Cases, for specific instructions.

Resolve the new or existing case on the XREF TIN utilizing the applicable procedures in IRM 25.23.4, IDTVA Paper Process.

Create a new case on the XREF TIN using the received date of the assigned case if a case does not already exist.

Assign the new or existing case to yourself

Link the new or existing case to your assigned case, if not already linked.

Update the Category Code as needed.

Address the IDT impacted modules for both TINs utilizing the applicable streamline procedures. See IRM 25.23.4.10, Resolving Identity Theft (IDT) Cases, for specific instructions.

Create a new case for the further IDT Issue on the XREF TIN.

Assign the new or existing case to yourself

Link the new or existing case to your assigned case, if not already linked.

Address the IDT impacted modules for both TINs utilizing the applicable streamline procedures. See IRM 25.23.4.10, Resolving Identity Theft (IDT) Cases, for specific instructions.

Resolve the new or existing case on the XREF TIN utilizing the applicable procedures in IRM 25.23.4, IDTVA Paper Process.

Accept the RIVO determination that the original return is fraudulent

Open a control base to RIVO 1487777777, C# AMTOVERIFY, A using Category Code MXEN

Consider the taxpayer submitting the identity theft claim to be the valid taxpayer. Refer to paragraph (7) below.

When the name/address, dependents, income/credits, tax preparer/3rd party contact authorization, and refund/direct deposit/balance due information are all consistent with the filing history of the valid taxpayer, or if after researching the account, you cannot find evidence of tax related identity theft, refer to paragraph (6) below.

When the name/address, dependents, income/credits, tax preparer/3rd party contact authorization, and/or refund/direct deposit/balance due information are not consistent with the filing history of the valid taxpayer, there is a high probability the valid taxpayer has not filed a return. Consider the taxpayer submitting the identity theft claim to be the valid taxpayer. Refer to paragraph (7) below.

When the name/address, dependents, income/credits, tax preparer/3rd party contact authorization, and refund/direct deposit/balance due information are all consistent with the filing history of the valid taxpayer, refer to paragraph (6) below.

When the name/address, dependents, income/credits, tax preparer/3rd party contact authorization, and/or refund/direct deposit/balance due information are not consistent with the filing history of the valid taxpayer, there is a high probability the valid taxpayer has not filed a return. Consider the taxpayer submitting the identity theft claim to be the valid taxpayer. Refer to paragraph (7) below.

Document your research and determination in a CII case note. Lead/Manager concurrence with the determination must be received and documented in a CII case note prior to taking action on the account.

Once concurrence is received, follow procedures in the applicable table scenario (above).

Consider the taxpayer submitting the identity theft claim to be the valid taxpayer. Refer to paragraph (6) below.

When the name/address, dependents, income/credits, tax preparer/3rd party contact authorization, and refund/direct deposit/balance due information are all consistent with the filing history of the valid taxpayer, or if after researching the account, you cannot find evidence of tax related identity theft, refer to paragraph (5) below.

When the name/address, dependents, income/credits, tax preparer/3rd party contact authorization, and/or refund/direct deposit/balance due information are not consistent with the filing history of the valid taxpayer, there is a high probability the valid taxpayer has not filed a return. Consider the taxpayer submitting the identity theft claim to be the valid taxpayer. Refer to paragraph (6) below.

When the name/address, dependents, income/credits, tax preparer/3rd party contact authorization, and refund/direct deposit/balance due information are all consistent with the filing history of the valid taxpayer, refer to paragraph (5) below.

When the name/address, dependents, income/credits, tax preparer/3rd party contact authorization, and/or refund/direct deposit/balance due information are not consistent with the filing history of the valid taxpayer, there is a high probability the valid taxpayer has not filed a return. Consider the taxpayer submitting the identity theft claim to be the valid taxpayer. Refer to paragraph (6) below.

Follow normal procedures to make an identity theft CN ownership determination without consideration of the TC 971 AC 123 present.

Document your research and determination in a CII case note. Lead/Manager concurrence with the determination must be received and documented in a CII case note prior to taking action on the account.

If supported by your research, treat the identity theft inquiry as belonging to the valid taxpayer.

If your research does not support determining in favor of the taxpayer who submitted the inquiry, correspond with both taxpayers to secure necessary documentation to make a determination. Refer to IRM 25.23.4.18.2, Requests for Additional Information (Telephone and/or Written). Include the questionnaire. Refer to IRM 25.23.4.18.2.3, Actions Based on No Response or Taxpayer Responses to Letter 5064C and/or Supplementary Questions Sent to Determine Common Number Ownership, and IRM 25.23.4.18.2.4, Final Stage Review (Associated with Letter 5064C Sent for Common Number Ownership), when the suspense timeframe has passed.

Correspond with both taxpayers to secure necessary documentation to make a determination. Refer to IRM 25.23.4.18.2, Requests for Additional Information (Telephone and/or Written). Include the questionnaire. Refer to IRM 25.23.4.18.2.3, Actions Based on No Response or Taxpayer Responses to Letter 5064C and/or Supplementary Questions Sent to Determine Common Number Ownership, and IRM 25.23.4.18.2.4, Final Stage Review (Associated with Letter 5064C Sent for Common Number Ownership), when the suspense timeframe has passed.

If supported by your research, treat the identity theft inquiry as belonging to the valid taxpayer.

If your research does not support a determination of identity theft, see IRM 25.23.4.10.15, No Identity Theft (NOIDT) Determinations.

Correspond to secure necessary documentation to make a determination. Refer to IRM 25.23.4.18.2, Requests for Additional Information (Telephone and/or Written). Include the questionnaire. Refer to IRM 25.23.4.18.2.3, Actions Based on No Response or Taxpayer Responses to Letter 5064C and/or Supplementary Questions Sent to Determine Common Number Ownership, and IRM 25.23.4.18.2.4, Final Stage Review (Associated with Letter 5064C Sent for Common Number Ownership), when the suspense timeframe has passed.

If supported by your research, treat the identity theft inquiry as belonging to the valid taxpayer.

If your research does not support determining in favor of the taxpayer who submitted the inquiry, correspond with both taxpayers to secure necessary documentation to make a determination. Refer to IRM 25.23.4.18.2, Requests for Additional Information (Telephone and/or Written). Include the questionnaire. Refer to IRM 25.23.4.18.2.3, Actions Based on No Response or Taxpayer Responses to Letter 5064C and/or Supplementary Questions Sent to Determine Common Number Ownership, and IRM 25.23.4.18.2.4, Final Stage Review (Associated with Letter 5064C Sent for Common Number Ownership), when the suspense timeframe has passed.

If supported by your research, treat the identity theft inquiry as belonging to the valid taxpayer.

If your research does not support a determination of identity theft, see IRM 25.23.4.10.15, No Identity Theft (NOIDT) Determinations.

Correspond to secure necessary documentation to make a determination. Refer to IRM 25.23.4.18.2, Requests for Additional Information (Telephone and/or Written). Include the questionnaire. Refer to IRM 25.23.4.18.2.3, Actions Based on No Response or Taxpayer Responses to Letter 5064C and/or Supplementary Questions Sent to Determine Common Number Ownership, and IRM 25.23.4.18.2.4, Final Stage Review (Associated with Letter 5064C Sent for Common Number Ownership), when the suspense timeframe has passed.

If supported by your research, treat the identity theft inquiry as belonging to the valid taxpayer.

If your research does not support determining in favor of the taxpayer who submitted the inquiry, correspond with all taxpayers to secure necessary documentation to make a determination. Refer to IRM 25.23.4.18.2, Requests for Additional Information (Telephone and/or Written). Include the questionnaire. Refer to IRM 25.23.4.18.2.3, Actions Based on No Response or Taxpayer Responses to Letter 5064C and/or Supplementary Questions Sent to Determine Common Number Ownership, and IRM 25.23.4.18.2.4, Final Stage Review (Associated with Letter 5064C Sent for Common Number Ownership), when the suspense timeframe has passed.

If supported by your research, treat the identity theft inquiry and return(s) containing the same address as belonging to the valid taxpayer.

If your research does not support determining in favor of the taxpayer who submitted the inquiry, correspond with all taxpayers to secure necessary documentation to make a determination. Refer to IRM 25.23.4.18.2, Requests for Additional Information (Telephone and/or Written). Include the questionnaire. Refer to IRM 25.23.4.18.2.3, Actions Based on No Response or Taxpayer Responses to Letter 5064C and/or Supplementary Questions Sent to Determine Common Number Ownership, and IRM 25.23.4.18.2.4, Final Stage Review (Associated with Letter 5064C Sent for Common Number Ownership), when the suspense timeframe has passed.

Correspond with all taxpayers to secure necessary documentation to make a determination. Refer to IRM 25.23.4.18.2, Requests for Additional Information (Telephone and/or Written). Include the questionnaire. Refer to IRM 25.23.4.18.2.3, Actions Based on No Response or Taxpayer Responses to Letter 5064C and/or Supplementary Questions Sent to Determine Common Number Ownership, and IRM 25.23.4.18.2.4, Final Stage Review (Associated with Letter 5064C Sent for Common Number Ownership), when the suspense timeframe has passed.

Research the case as a possible Scrambled SSN. See IRM 25.23.4.6.1, Required Research, for additional information.

Correspond with all taxpayers to secure necessary documentation to make a determination. Refer to IRM 25.23.4.18.2, Requests for Additional Information (Telephone and/or Written). Include the questionnaire. Refer to IRM 25.23.4.18.2.3, Actions Based on No Response or Taxpayer Responses to Letter 5064C and/or Supplementary Questions Sent to Determine Common Number Ownership, and IRM 25.23.4.18.2.4, Final Stage Review (Associated with Letter 5064C Sent for Common Number Ownership), when the suspense timeframe has passed.

This is the first time one of the taxpayers has used the CN AND the other taxpayer has used the CN for more than one year.

The filing history is appropriate for the DOB associated with the CN.

Consider the taxpayer who has used the CN for more than one year to be the valid taxpayer.

Add a CII case note documenting your research and stating "1st Year Rule" to identify the scenario used to make the determination.

One of the taxpayers has used the CN for 3 or more years AND the other taxpayer has used the CN for less than 3 years.

The filing history is appropriate for the DOB associated with the CN.

Consider the taxpayer who has used the CN for 3 or more years to be the valid taxpayer.

Add a CII case note documenting your research and stating "3 Year Rule" to identify the scenario used to make the determination.

Complete and careful research provides reasonable evidence of CN ownership.

A CN ownership determination cannot be made using scenario (1) or (2).

Leave a CII case note documenting all research completed, including the evidence that supports your determinations.

Refer the case for managerial/lead concurrence with the determination made. A CII case note documenting concurrence with the determination must be input prior to taking action to resolve the account.

Complete and careful research does not result in reasonable evidence of CN ownership.

A CN ownership determination cannot be made using scenarios (1), (2), or (3).

Your research does not support a determination of identity theft. Follow procedures in IRM 25.23.4.10.15, No Identity Theft (NOIDT) Determinations

Birth Certificate

Adoption Documentation

School records

Proof of medical insurance

The victim is listed as the primary or secondary taxpayer on an invalid return.

The victim is a dependent of their parent/legal guardian and is listed as a dependent on the return of a taxpayer who is not their parent/legal guardian (even when there is a history of being listed as a dependent of that person, the parent/legal guardian has not filed with them for years, or the other person claiming the dependent is also a relative).

The victim is a dependent of their parent/legal guardian and is listed on an invalid return filed using their parent/legal guardian’s personal information (parent/legal guardian is also a victim of IDT). (This may be a TP identified or IRS identified case.)

The victim is not a dependent of anyone but is listed as a dependent on a return filed by an individual who is not their parent/legal guardian (including taxpayers listed as dependents by their adult children).