25.23.12 IMF Identity Theft Toll-Free Guidance

Manual Transmittal

August 23, 2021

Purpose

(1) This transmits revises IRM 25.23.12, Identity Protection and Victim Assistance, IMF Identity Theft Toll-Free Guidance.

Material Changes

(1) IRM 25.23.12.1, Added subsections to IRM 25.23.12.1 Program and Scope to align information from IRM 25.23.12.2 through IRM 25.23.12.2.4 under this section. This will cause all sections of this IRM to be renumbered.

(2) IRM 25.23.12.1.1, Created to realign IRM 25.23.12.2 Background section under the IRM section Program and Scope.

(3) IRM 25.23.12.1.2, Created to realign IRM 25.23.12.2.1 Authority section under the IRM section Program and Scope and added an IRM reference and link to Customer Account Services.

(4) IRM 25.23.12.1.3, Created to realign IRM 25.23.12.2.2 Responsibilities section under the IRM section Program and Scope.

(5) IRM 25.23.12.1.4, Created to realign IRM 25.23.12.2.3 Acronyms section under the IRM section Program and Scope. Updated the Acronyms chart to added additional terms for new legislative changes.

(6) IRM 25.23.12.1.5, Created to realign IRM 25.23.12.2.4 Related Resources section under the IRM section Program and Scope.

(7) IRM 25.23.12.2, Updated to Identity Theft Telephone Guidance section (previously IRM 25.23.12.3) due to realignment of information previously located in IRM 25.23.12.2 moved under IRM 25.23.12.1 subsections. Updated paragraph one note into a If and Then table.

(8) IRM 25.23.12.2.1, Updated Taxpayer Bill of Rights paragraph in IPU 21U0606 issued on 04-16-2021.

(9) IRM 25.23.12.2.3, Updated Acronyms chart to separate three acronyms that were in the same row in IPU 20U1176 issued on 10-30-2020.

(10) IRM 25.23.12.3, Updated to Non-Tax-Related Identity Theft - Self Identified section (previously IRM 25.23.12.4) due to realignment of information previously located in IRM 25.23.12.2 moved under IRM 25.23.12.1 subsections. Updated IRM to remove paragraph 1 reminder since all taxpayers with a TIN are eligible to apply for an IP PIN.

(11) IRM 25.23.12.3, Updated to add contact information for State Unemployment to report unemployment compensation identity theft in IPU 21U0878 issued on 06-23-2021.

(12) IRM 25.23.12.3, Updated to add IRM references for disclosing a person with a material interest and dependent identity theft. Also included a note for disclosing parent/legal guardian of a minor dependent on open IDT claims based on SERP Feedback 202100555 in IPU 21U0606 issued on 04-16-2021.

(13) IRM 25.23.12.3, Added a reminder regarding additional authentication requirements when a call has TPP involvement and there is an open or unresolved identity theft marker based on SERP Feedback 202004125. Updated to provide situations when an identity theft victim may want or need to file a report with local or state police based on SERP Feedback 202003573. Updated IRM reference for lost, misplaced, or non-receipt of an IP PIN. Added a link to the IRM for Dependent Related Identity Theft (IDT) General based on SERP Feedback 202004020 in IPU 21U0401 issued on 03-15-2021.

(14) IRM 25.23.12.3, Updated statement to advise the taxpayer Publication 5029 is available online for obtaining a hardcopy of resource recommendation provided to them over the telephone in IPU 20U1176 issued on 10-30-2020.

(15) IRM 25.23.12.4, Updated to Tax-Related Identity Theft section and subsections (previously IRM 25.23.12.5) due to realignment of information previously located in IRM 25.23.12.2 moved under IRM 25.23.12.1 subsections.

(16) IRM 25.23.12.4, Updated section to include offering callers reporting non-tax related identity theft information on applying for an IP PIN in IPU 21U0401 issued on 03-15-2021.

(17) IRM 25.23.12.4.1, Updated paragraph 4 chart to provide IRM reference for receiving calls on account involving IPSU TAS criteria based on SERP Feedback 202101996.

(18) IRM 25.23.12.4.5.1, Updated IRM reference numbers to new locations.

(19) IRM 25.23.12.4.7, Updated IRM reference numbers to new locations.

(20) IRM 25.23.12.4.9, Updated section to Receiving Calls on Accounts Involving IPSU criteria; Identity Theft Assistance Request (ITAR) (previously IRM 25.23.12.5.9) due to realignment of information previously located in IRM 25.23.12.2 moved under IRM 25.23.12.1 subsections. Updated to include a reference in paragraph 1 to IRM 25.23.3.2.6 for IPSU TAS criteria based on SERP Feedback 202101996

(21) IRM 25.23.12.4.10, Updated section for Identity Theft - Economic Impact Payments (EIP) (previously IRM 25.23.12.5.10) due to realignment of information previously located in IRM 25.23.12.2 moved under IRM 25.23.12.1 subsections. Added procedures for handling telephone call where EIP was issued by Metabank and procedures for handling calls regarding EIP 3 payments.

(22) IRM 25.23.12.5, Updated IRM section for Responses to Requests for copies of Fraudulent Return(s) for Identity Theft Victims (previously IRM 25.23.12.6) due to realignment of information previously located in IRM 25.23.12.2 moved under IRM 25.23.12.1 subsections. Updated physical address for taxpayer’s using a private delivery service and option to fax form.

(23) IRM 25.23.12.5, Updated to remove IDT category codes incorrectly listed in IPU 21U0878 issued on 06-23-2021.

(24) IRM 25.23.12.5, Updated to include advising the taxpayer to mail in a paper return if their electronic filed return was rejected due to a TIN being claimed on another return based on SERP Feedback 202100515 in IPU 21U0606 issued on 04-16-2021.

(25) IRM 25.23.12.5, Relocating information for calls claiming theft of their Economic Impact Payment (EIP) to new section IRM 25.23.12.5.10, Identity Theft - Economic Impact Payments in IPU 21U0437 issued on 03-19-2021.

(26) IRM 25.23.12.5, Updated to include a note for situations when an assistor would refer to refund trace procedures in IPU 21U0401 issued on 03-15-2021.

(27) IRM 25.23.12.5, Updated IRM reference number in paragraph (1) sixth bullet to new IRM 25.23.4.8.4 for a taxpayer calling to report a dependent’s TIN being claimed on another return as a dependent in IPU 20U1224 issued on 11-09-2020.

(28) IRM 25.23.12.5, Updated procedures, due to rescinded SERP Alert 20A0301, for responding to telephone calls where the taxpayer is claiming identity theft regarding their Economic Impact Payment (EIP) based on SERP Feedback 202003607 in IPU 20U1176 issued on 10-30-2020.

(29) IRM 25.23.12.5.1 has been realigned under IRM 25.23.12.4.1.

(30) IRM 25.23.12.5.1, Updated reference to include documenting information provided to taxpayer on both open and closed cases based on SERP Feedback 202101332 in IPU 21U0878 issued on 06-23-2021.

(31) IRM 25.23.12.5.1, Updated to advise assistor not to disclose fraudulent return information on an open account during a telephone call in IPU 21U0606 issued on 04-16-2021.

(32) IRM 25.23.12.5.1, Added an additional resource to research IRM 25.23.2.10 based on SERP Feedback 202003606 in IPU 20U1176 issued on 10-30-2020.

(33) IRM 25.23.12.5.4 Updated to correct the IRM reference for Economic Impact Payments - Refund Inquiries in IPU 20U1176 issued on 10-30-2020.

(34) IRM 25.23.12.5.4.1 Updated to correct the IRM reference for Taxpayers who are Victims of a Data Breach in IPU 20U1176 issued on 10-30-2020.

(35) IRM 25.23.12.5.5.1, Updated to remove the requirement to advise the taxpayer to file a Form 14039 for non-tax related identity theft and provided a link to IRM 25.23.12.4 to provide the taxpayer with the option to opt-in or apply for the IP PIN Program based on SERP Feedback 202100817 in IPU 21U0878 issued on 06-23-2021.

(36) IRM 25.23.12.5.9, Updated paragraph 2 to include preparing e-4442 referral for Recovery Rebate Credit math error notice received when open IDT control and providing an IRM reference for additional information based on SERP Feedback 202100954 and 202101138 in IPU 21U0878 issued on 06-23-2021.

(37) IRM 25.23.12.5.9, Updated to include requirement for an e-4442 when there is an open IDT control and the EIP is not being addressed. All e-4442s related to EIP must be notated with "RRC-EIP" in IPU 21U0057 issued on 01-06-2021.

(38) IRM 25.23.12.5.9, Inserted in paragraph 2 an exception clarifying an e-4442 for ITAR when criteria is met is still required in IPU 21U0088 issued on 01-13-2021.

(39) IRM 25.23.12.5.9, Inserted in paragraph 4 a note citing IRM 25.23.12.5.1 for follow-up inquiries related to RRC-EIP in IPU 21U0088 issued on 01-13-2021.

(40) IRM 25.23.12.5.10, Updated procedures to include researching for TC 971 AC 199 present on the taxpayer’s account to determine course of action to take in IPU 21U0878 issued on 06-23-2021.

(41) IRM 25.23.12.5.10 Added this new section for Identity Theft - Economic Impact Payment telephone calls in IPU 21U0437 issued in 03-19-2021.

(42) IRM 25.23.12.6 Updated IRM reference to add a note for handling calls from an authorized third party.

(43) IRM 25.23.12.6.1, Updated physical address for taxpayer’s using a private delivery service and updated to include using the IDTVA Employee Lookup tool to provide taxpayer with employee’s contact information.

(44) IRM 25.23.12.6.2, Updated IRM reference provided in this section.

(45) IRM 25.23.12.7, Added the TAC toll free appointment line number to the Ways to Enroll for an IP PIN chart in IPU 21U0878 issued in 06-23-2021.

(46) IRM 25.23.12.7, Added new section for Responding to Telephone Inquiries regarding Form 15227 as part of the Taxpayer First Act Section 2005 in IPU 21U0001 issued on 01-05-2021.

(47) IRM 25.23.12.7 re-numbered to IRM 25.23.12.7.1 in IPU 21U0401 issued on 03-15-2021.

(48) IRM 25.23.12.7, Updated to a new title, IP PIN Program Telephone Inquiries, and contains information for answering calls on the IP PIN Program in IPU 21U0401 issued on 03-15-2021.

(49) IRM 25.23.12.7(2) Clarified the 1st and 3rd bullets related to when a taxpayer calls to inquire about the IP PIN paper process in IPU 21U0088 issued on 01-13-2021.

(50) IRM 25.23.12.7.1, Responding to Telephone Inquiries Regarding Form 15227 for Obtaining an IP PIN has been realigned under IRM 25.23.12.6.1 using the same title.

(51) IRM 25.23.12.7.1, Updated to advise assistors there is no online service available for a taxpayer to check the status of their Form 15227, IP PIN Application, and to clarify taxpayer’s using the IP PIN Paper Application (Form 15227) will not receive IP PIN for current year. Added the mailing address and fax number for submitting Form 15227 in IPU 21U0878 issued on 06-23-2021.

(52) IRM 25.23.12.7.1 Previously IRM 25.23.12.7 before re-numbered. Updated to add procedures for researching the taxpayer’s account for an existing IP PIN indicator in IPU 21U0401 issued on 03-15-2021.

(53) IRM 25.23.12.7.2, Updated to clarify procedures for handling an IDTX call from a parent/legal guardian and updated chart in paragraph 3 to include what documentation a parent/legal guardian would need to bring to a IP PIN TAC appointment for a minor dependent based on SERP Feedback 202101001 in IPU 21U0878 issued on 06-23-2021.

(54) IRM 25.23.12.7.2 previously IRM 25.23.12.8 before re-numbered. Updated to add procedures for researching the taxpayer’s account for an existing IP PIN indicator and added link to IRM 25.23.2.9.4 for information on lost, misplaced, or non-receipt of an IP PIN in IPU 21U0401 issued on 03-15-2021.

(55) IRM 25.23.12.8 re-numbered to IRM 25.23.12.7.2 in IPU 21U0401 issued on 03-15-2021.

(56) IRM 25.23.12.8, Added new section for telephone call requesting an appointment at a TAC to obtain an Identity Protection Personal Identification Number in IPU 21U0001 issued on 01-05-2021.

(57) Editorial updates are made throughout the IRM to correct citations, spelling and grammar problems.

Effect on Other Documents

IRM 25.23.12, Identity Protection and Victim Assistance, IMF Identity Theft Toll-Free Guidance, effective October 1, 2020 is superseded. This IRM also incorporates the following IRM Procedural Updates (IPUs) 20U1176 (dated 10-30-2020), 20U1224 (dated 11-09-2020), 21U0001 (dated 01-05-2021), 21U0057 (dated 01-06-2021), 21U0088 (dated 01-13-2021), 21U0401 (dated 03-15-2021), 21U0437 (dated 03-19-2021), 21U0606 (dated 04162021), and 21U0878 (dated 06-23-2021).

Audience

The provisions in the manual apply to all divisions, functional units, employees and contractors within the IRS performing Individual Master File (IMF) account/tax law work related to identity theft toll-free calls.

Effective Date

(10-01-2021)

Karen A. Michaels
Director, Accounts Management
Wage and Investment Division

Program Scope and Objectives

  1. Purpose: This IRM provides Individual Master File (IMF) Identity Theft Toll-free victim assistance guidance and resource information.

  2. Audience: This IRM is for use by all W&I employees when responding to identity theft related telephone inquiries received on IRS toll-free numbers.

  3. Policy Owner: The Director of Accounts Management.

  4. Program Owner: Identity Protection Strategy and Oversight, Identity Theft Victim Assistance, Accounts Management, Wage and Investment.

  5. Primary Stakeholders: The following are primary stakeholders that Accounts Management collaborate with:

    • Return Integrity & Compliance Services (RICS)

    • Compliance

    • Submission Processing

  6. Program Goals: Identity theft toll-free focuses on assistance activities and recommendations to help lighten the emotional toll identity theft takes on its victims.

    • IRM 21.7.13, Assigning Employer Identification Numbers (EINs)

    • IRM 25.23.1, Identity Protection and Victim Assistance Program - Policy Guidance

    • IRM 25.23.2, Identity Protection and Victim Assistance - General Case Processing

    • IRM 25.23.3, IMF Identity Protection Specialized Unit (IPSU) Paper Overview and Guidance

    • IRM 25.23.4, IDTVA Paper Process

    • IRM 25.23.9, BMF Identity Theft Processing

    • IRM 25.23.10, Compliance Identity Theft Case Processing

  7. The IRS will not tolerate discriminatory treatment of taxpayers by its employees in any programs or activities supported by the IRS. No taxpayer should be subject to discrimination in educational programs or activities based on sex, race, color, national origin, disability, reprisal, religion, or age.

  8. If a taxpayer believes they are discriminated against on the basis of sex, race, color, national origin (including limited English proficiency), disability, reprisal, religion, or age, advise the taxpayer that they can forward an email to*EDI.Civil.Rights.Division@irs.gov, or send a written complaint to: Internal Revenue Service, Office of Equity, Diversity, and Inclusion, CRU, 1111 Constitution, N W, Room 2413, Washington, DC 20224. A complaint form can be obtained online at https://www.irs.gov/about-irs/your-civil-rights-are-protected.

Background

  1. The Internal Revenue Service Commissioner’s testimony before Congress on April 10, 2008 prompted Accounts Management (AM) to take a proactive position in combatting identity theft. A toll-free number for identity theft victims was created (800-908-4490). The procedures were created to assist taxpayers that are victims of tax-related identity theft and provide general guidance for non-tax related identity theft.

Authority

  1. Refer to IRM 1.1.13.7, Customer Account Services (CAS), for information.

  2. The Taxpayer Bill of Rights (TBOR), lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC § 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see http://www.irs.gov/taxpayer-bill of rights.

  3. Policy Statement 10-1, Assisting Taxpayers who Report they are Victims of Identity Theft. See IRM 1.2.1.17, P–10–1 (formerly P-25-1).

Responsibilities

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

  2. See IRM 21.1.1, Accounts Management and Compliance Services Overview. and additional information is found in IRM 1.1.13.7.3, Accounts Management (AM) and,

  3. See IRM 21.1.1.1.3, Responsibilities - Accounts Management, Compliance Services and Field Assistance.

Acronyms

  1. Refer to the table below for a list of acronyms used throughout this IRM.

    Acronym Definition

    ACSS
    Automated Collection System Support

    AGI
    Adjusted Gross Income

    AMS
    Account Management Services

    APP
    (phone) Application

    ARP
    American Rescue Plan

    AUR
    Automated Under Reporter

    BFS
    Bureau of the Fiscal Service

    BMF
    Business Master File

    CAF
    Centralized Authorization File

    CDS
    Centralized Distribution Site

    CFOL
    Corporate Files On-Line

    CIS
    Correspondence Imaging System

    COB
    Close of Business

    CSCO
    Compliance Services Collection Operations

    CSIRC
    Computer Security Incident Response Center

    CSR
    Customer Service Representative

    DV
    Disclosure Verified

    EFTPS
    Electronic Federal Tax Payment System

    EIP
    Economic Impact Payment

    EIP2
    Second Economic Impact Payment

    EIP3
    Third Economic Impact Payment

    EPSS
    Electronic Products and Services Support

    EUP
    Employee User Portal

    FAQ
    Frequently Asked Questions

    FTC
    Federal Trade Commission

    FRR
    Fraudulent Return Request

    GMP
    Get My Payment tool

    GRVW
    Global Review

    HRA IAT
    High-Risk Authorization IAT

    IAT
    Integrated Automation Technologies

    ICT
    Image Control Team

    IDRS
    Integrated Data Retrieval System

    IDT
    Identity Theft

    IDTVA
    Identity Theft Victim Assistance

    IM
    Incident Management

    IMF
    Individual Master File

    IPSO
    Identity Protection Strategy and Oversight

    IPSU
    Identity Protection Specialized Unit

    IRM
    Internal Revenue Manual

    IRS
    Internal Revenue Service
    IT Information Technology

    ITAR
    Identity Theft Assistance Request

    ITIN
    Individual Taxpayer Identification Number

    MeF
    Modernized e-File

    MF
    Master File

    OAR
    Operations Assistance Request

    OPM
    Office of Personnel Management

    P&A Analyst
    Planning and Analysis Analyst

    PII
    Personally Identifiable Information

    POA
    Power of Attorney

    RAIVS
    Return and Income Verification Services

    RPM
    Return Preparer Misconduct

    RRC
    Recovery Rebate Credit

    SBU
    Sensitive But Unclassified

    SEID
    Standard Employee Identifier

    SERP
    Servicewide Electronic Research Program

    SP
    Submission Processing

    SSA
    Social Security Administration

    SSDI
    Social Security Disability Benefits

    SSI
    Supplemental Security Income

    SSN
    Social Security Number

    TAC
    Taxpayer Assistance Center

    TAS
    Taxpayer Advocate Service

    TDS
    Transcript Delivery System

    TE
    Tax Examiner

    TFA
    Taxpayer First Act

    TIN
    Taxpayer Identification Number

    TP
    Taxpayer

    TPP
    Taxpayer Protection Program

    TTG
    Telephone Transfer Guide

    USPS
    United States Postal Service

    VA
    Veterans Affairs

Related Resources

  1. Various resources must be referred to and used as it relates to IDT Toll-free. Resources specific to IDT Toll-free are:

    Note:

    The list of resources in the table below is not all inclusive as new resources are created and become available frequently.

    Resource Description
    1.
    IAT Tools
    There are various IAT tools created specific to IPSU inventory; IPSU IAT Tool.
    Refer to IRM 21.2.2.4.4.14, Integrated Automation Technologies, and Exhibit 21.2.2-2, Accounts Management Mandated IAT Tools.
    2.
    IRM 25.23
    Assistors should become acquainted with the list below of Identity Theft Victim Assistance (IDTVA) IRMs. This list is not all inclusive.
    • IRM 25.23.1, Identity Protection and Victim Assistance Program - Policy Guidance

    • IRM 25.23.2, Identity Protection and Victim Assistance - General Case Processing

    • IRM 25.23.3, IMF Identity Protection Specialized Unit (IPSU) Paper Overview and Guidance

    • IRM 25.23.4, IDTVA Paper Process

    • IRM 25.23.9, BMF Identity Theft Processing

    • IRM 25.23.10, Compliance Identity Theft Case Processing

    • IRM 25.23.11, Business Master File (BMF) Identity Theft Procedures for Accounts Management

     

    Note:

    IRM 25.23.2, Identity Protection and Victim Assistance - General Case Processing, takes precedence over guidance presented in IRM 25.23.12, IMF Identity Theft Toll-Free Guidance, when processing and resolving identity theft claims. Closing actions are in 25.23.2, Identity Protection and Victim Assistance- General Case Processing.

    3.
    IRM 21
    Accounts Management (AM) IRMs - Utilize and become familiar with appropriate chapters.
    Refer to SERP for access to all IRM 21 chapters.
    4.
    IDRS
    Integrated Data Retrieval System (IDRS)
    This system is used for research and documenting taxpayer accounts as well as adjustment and closing actions for assigned cases.
    5.
    SERP
    Servicewide Electronic Research Program (SERP)
    Designed to provide employees with access to current IRMs, updated with interim procedural guidance, as well as reference materials. SERP provides employees with notification of IRM changes and current procedures.
    6.
    AMS
    Accounts Management System (AMS)
    This system is used for research and documenting taxpayer accounts as well as adjustment and closing actions for assigned cases.
    7.
    EUP
    Employee User Portal (EUP)
    This portal is used to access MeF for the Fraudulent Return Program (FRR).

Identity Theft Telephone General Guidance

  1. Individuals may call the IRS to report their Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) has been misused to obtain goods or services, to report other complaints of identity theft, and/or to request protection of their tax account information. An identity theft toll-free number 800-908-4490 (Application 161/162) is available specifically to receive identity theft related calls and provide taxpayer access to automated messages and assistors. The hours of operation are 7:00 a.m. to 7:00 p.m., Monday through Friday, (taxpayer’s local time). Taxpayers calling from Alaska and Hawaii need to follow the Pacific Time. International callers would call 1-267-941-1000 (not toll-free) Monday through Friday, between the hours of 6:00 a.m. - 11:00 p.m. EST for all calls regarding identity theft.

  2. All toll-free employees receiving calls should continue to follow basic required authentication procedures using the IAT Disclosure tool to assist callers and prevent unauthorized disclosure of taxpayer information whenever it is necessary to access a taxpayer’s account. When the IAT Disclosure tool alerts the users to account conditions where identity theft is a factor/suspected, documented or the account involves multiple entities, mixed periods, cases involving open IDT related transactions, MFT 32 accounts, open identity theft controls, etc., additional authentication must be completed before disclosing information. See IRM 21.1.3.2.4, Additional Taxpayer Authentication, for high-risk authentication procedures. For cases with open controls under IDT(x), IDS(x), or IDI(x), see IRM 25.23.12.4.1, Telephone Inquiries Regarding Identity Theft Victim Assistance (ITVA) Tax-Related Cases.

    • Communication Skills, IRM 21.1.1.4

    • Required Taxpayer Authentication, IRM 21.1.3.2.3

    • Additional Taxpayer Authentication, IRM 21.1.3.2.4 and

    • Third Party (POA/TIA/F706) Authentication, IRM 21.1.3.3

    • TCD 0249, Communication Skills

    • Disclosure to Persons with a Material Interest, IRM 11.3.2

    • Pub 17, Your Federal Income Tax (For Individuals), Part One, Chapter Three, Dependents, for situations where a taxpayer may be eligible to authenticate on behalf of their dependent qualifying child.

    Note:

    If Then
    You receive a call from a parent/legal guardian of a minor dependent (under the age of 18) regarding an open identity theft claim under the dependent’s TIN, and there is a Masterfile account established for the dependent’s TIN Continue to authenticate the parent/legal guardian using their TIN to conduct Required Taxpayer Authentication and Additional Taxpayer Authentication and conduct Required Taxpayer Authentication on the dependent.
    You receive a call from a parent/legal guardian of a minor dependent (under the age of 18) regarding an open identity theft claim under the dependent’s TIN, and there is no Masterfile account established for the dependent’s TIN Verify the TIN, Name, and DOB of the dependent.
    Leave detailed histories on AMS under the caller’s (parent/legal guardian’s) TIN regarding passing or failing disclosure to access their minor dependent’s account and notate the dependent’s information. Under the dependent’s TIN include the parent’s name and TIN used for authentication.

     

    Reminder:

    Calls with Taxpayer Protection Program (TPP) involvement received by non TPP CSRs do not require additional authentication unless there are other account conditions, such as an open or unresolved identity theft marker, which indicate additional authentication must be completed. See IRM 25.25.6.6, Non Taxpayer Protection Program Telephone Assistors Response to Taxpayers, when the call meets TPP criteria.

  3. Guidance will be provided to individuals identifying themselves or their dependent as potential victims of identity theft, including actions to take when there is currently no tax-related impact or tax-related identity theft. It is important to identify the issue and/or the reason the taxpayer is calling (IP PIN issue, balance due notice, refund offset, rejected e-file, lost or stolen purse/wallet, etc.) and follow those particular IRM guidelines. Calls should not be transferred to the identity theft toll-free number or application except for default screeners. Follow the Telephone Transfer Guide to determine when the transfer of a call is appropriate.

    Exception:

    If your research determines the taxpayer’s inquiry received on the toll-free lines (examples: App 20/21 or 161/162) meets Taxpayer Protection Program (TPP) criteria, follow procedures in IRM 25.25.6.6, Non Taxpayer Protection Program (TPP) Telephone Assistors Response to Taxpayers.

    Note:

    If the call is from an individual who claims they received an Employer Identification Number (EIN) but did not apply for one or does not own a business, refer to IRM 25.23.2.4.3, Tracking Individual Taxpayers Reporting to be Victims of Business-Related Identity Theft. Research the taxpayer’s TIN to determine if there are any actions required on the taxpayer’s IMF account prior to referring to caller to BMF Identity theft.

    Note:

    If the call is from a business entity that has experienced a data breach, refer to IRM 25.23.1.6, Data Breach - Business Entities Whose Employees or Clients PII was Breached, for instructions.

    Note:

    If the call is from an individual who is a victim of an external data breach, refer to IRM 25.23.1.7, Taxpayers who are Victims of a Data Breach, for instructions.

    Note:

    If the call is from an individual alleging Return Preparer Misconduct (RPM) rather than identity theft, refer to IRM 25.24.1.3, Identifying Potential RPM Issues for Telephone Assistors/Taxpayer Assistance Center (TAC) Assistors.

  4. Ask if the taxpayer would prefer to receive the information via the internet or over the phone.

  5. If the taxpayer prefers internet access, provide the IRS website, www.irs.gov, and advise the taxpayer to search using key words, "identity theft". If there are no further issues or questions, go to (7).

  6. If internet access is not an option or the caller prefers to receive the resource information over the phone, provide the following recommendations as applicable:

    • Advise the caller they must continue to file their tax returns and pay the taxes as appropriate while their identity theft claim is under review.

    • Advise the taxpayer if they are concerned about protecting their identity (including their SSN) to prevent misuse, they may contact the two agencies listed below. The agencies will assist them in identifying what specific information is needed to pursue an allegation of identity theft.

      Note:

      If the taxpayer is calling to report they cannot e-file, recommend completing, printing and attaching the Form 14039 to the back of their paper tax return when filing.

      Contact Web Address Contact Number
      1.
      Federal Trade Commission (FTC)

      Note:

      For victims needing to complete Form 14039, the FTC is currently providing a fillable Form 14039 on www.identitytheft.gov. This is in addition to the fillable IRS Form 14039 available on IRS.gov. This is authorized by the IRS and its present placement on the FTC site is intended as providing an additional resource for identity theft victims who are self-reporting to the FTC. The victim should only file one Form 14039, either directly with the IRS or through the FTC. CSR’s should not attempt to with the form’s functionality on the FTC website. See IRM 25.23.2.2.1, Taxpayer Interaction.

      www.ftc.gov/idtheft 877-438-4338
      2.
      Social Security Administration (SSA)
      www.ssa.gov
      type in "identity theft" in the search box
      800-772-1213

    • Advise the taxpayer they should contact their financial institution to report the allegation of identity theft.

    • Advise the taxpayer there maybe a few situations where they would also file a report with their local or state police. If they know the identity thief or have other information that could help a police investigation. Or if the identity thief used their name during a traffic stop or any encounter with the police. Or, if a creditor, debt collector, or someone else affected by the identity theft insists the victim provide a police report.

    • Advise the taxpayer to contact one of the three major credit bureaus listed below. They will assist them in identifying what specific information is needed to pursue an allegation of identity theft.

      Credit Bureau Web Address Contact Phone Number
      1.
      Equifax
      www.equifax.com 800-525-6285
      2.
      Experian
      www.experian.com 888-397-3742
      3.
      TransUnion
      www.transunion.com 800-680-7289

    • Advise the taxpayer Pub 5027, Identity Theft Information for Taxpayers provides the above resource information in both English and Spanish. This publication and other publications can be obtained electronically on the IRS website, www.irs.gov.

      Note:

      There are numerous websites and publications available to the public to assist with the prevention of becoming a victim of identity theft and with steps on how to protect personal identifying information (PII) etc. The recommendations above are not all inclusive. If the caller mentions or questions other websites or publications, simply provide a word of caution to ensure the website they are referencing is legitimate.

    • Advise the taxpayer to check their local state agencies to determine if additional steps are required at the state level.

    • If the taxpayer called to report that they are a victim of Unemployment Insurance (also known as Unemployment Compensation or Benefits) Identity Theft advise the taxpayer they may want to contact their states Department of Labor (DOL). Their local DOL agency will assist them.

      Contact Web Address Contact Number
      The State where the Unemployment Identity Theft occurred U.S. Department of Labor (DOL) Reporting Unemployment Identity Theft:
      https://www.dol.gov/agencies/eta/UIIDtheft
      Information for individual states unemployment agency reporting identity theft claims:
      https://www.dol.gov/agencies/eta/UIIDtheft#state-directory



      1-866-487-2365
      For Unemployment Identity Theft during the COVID-19 pandemic to the U.S. Department of Justice National Center for Disaster Fraud (NCDF)

      National Center for Disaster Fund Complaint Form
      https://www.justice.gov/disaster-fraud/webfrom/ncdf-disaster-complaint-form



      1-866-720-5721

    • Provide the caller with the identity theft toll-free number including the hours of operation located in paragraph (1) above when appropriate.

  7. Each situation needs to be researched to determine if there is an impact to the taxpayer’s account. See Exhibit 25.23.1-1, Glossary of Identity Protection Terms and Definitions, to assist with your determination. If the caller’s issue pertains to non-tax-related self-identified identity theft; refer to IRM 25.23.12.3, Non-Tax-Related Identity Theft - Self-Identified. If the caller’s issue pertains to tax-related identity theft, then refer to IRM 25.23.12.4, Tax-Related Identity Theft, for additional guidance. If the call is regarding a dependent identity theft claim, refer to IRM 25.23.2.3.1, Dependent Identity Theft, for additional guidance. If the call is regarding an open dependent identity theft case, refer to IRM 25.23.4.8.4, Dependent Related Identity Theft (IDT) - General. If the caller is inquiring about a lost, misplaced, or non-receipt of an IP PIN; refer to IRM 25.23.2.9.4.

    If the Caller’s inquiry is about And Then
    Non-Tax-Related Self-identified identity theft issues Refer to IRM 25.23.12.3, Non-Tax Related Identity Theft - Self Identified
    Tax-related Identity Theft Refer to IRM 25.23.12.4, Tax Related Identity Theft

Non-Tax-Related Identity Theft - Self Identified

  1. Individuals experiencing non-tax-related identity theft may call the IRS for guidance.

    Note:

    If the taxpayer is inquiring about phishing and other scams, refer to IRM 21.1.3.23, Scams (Phishing) and Fraudulent Schemes.

  2. Take the following actions:

    1. Provide guidance and resource information as referenced in IRM 25.23.2, Identity Protection and Victim Assistance - General Case Processing, and IRM 25.23.2.3.6, When to Request Additional Information to Support an Allegation of Identity Theft.

    2. Advise the caller the best way to protect their TIN (SSN/ITIN) is by participating in the IP PIN Program. Provide the caller with information on opting-in or applying to participate in the IP PIN Program. Opting-in or applying to participate helps prevent the misuse of their Social Security number on any future federal income tax returns filed. Advise the taxpayer it is unnecessary to file a Form 14039 for non-tax related issues if the taxpayer opts-in to the IP PIN program. An IP PIN helps the IRS verify a taxpayer’s identity and accept their electronic or paper returns. Advise the caller the program is voluntary for individuals who are not victims of tax-related identity theft and once enrolled into the IP PIN Program, there is no option for the them to opt out. See IRM 25.23.12.6, IP PIN Program Telephone Inquiries, for a list of options available for individuals to enroll in the program

    3. If the caller insists or states they will submit Form 14039, then advise callers they may receive correspondence acknowledging receipt of their IDT claim or requesting additional information. If the caller request guidance for submitting the form either through the FTC website or by paper refer to IRM 25.23.2.3, Identity Theft Claims - General Guidelines, and IRM 25.23.2.2.1. Taxpayer Interaction. Advise the taxpayer that once their form is processed, they will receive a notice providing them the option again to participate in IP PIN Program.

      Note:

      Advise the caller to use the identity theft toll-free number (800-908-4490) for all subsequent calls regarding non-tax-related identity theft. The hours of operation are 7:00 a.m. - 7:00 p.m. Monday - Friday. Taxpayers calling from Alaska and Hawaii adhere to Pacific Time frames. International caller would call 1-267-941-1000 (not toll-free) Monday through Friday, between the hours of 6:00 a.m. - 11:00 p.m. EST for all subsequent calls regarding non-tax related identity theft.

Tax-Related Identity Theft

  1. When taxpayers call to report tax-related identity theft, probe the taxpayer to determine if a notice or a bill related to unknown income, or they received notification of an audit. Review and research the taxpayer’s account to determine if additional information is needed. Refer to IRM 25.23.2.3 , Identity Protection and Victim Assistance - General Case Processing, and IRM 25.23.2.3.6 , When to Request Additional Information to Support an Allegation of Identity Theft, for guidance on when a taxpayer should submit a claim and when additional information is needed. See Exhibit 25.23.1-1 , Glossary of Identity Protection Terms and Definitions, for the definition of an "Identity Theft Claim" .

    Note:

    If compliance is involved with the case, Form 14039 must be submitted with the taxpayers’ response.

    Exception:

    For taxpayer inquiries received on the toll-free lines (examples: App 20/21 or 161/162) that meet Taxpayer Protection Program (TPP) criteria (i.e., taxpayer states they received one of the following letters addressed to them, Letter 4883C, Letter 5071C, Letter 5447C or Letter 5747C; or there is an Unpostable 126 RC 0), see IRM 25.25.6.6, Non Taxpayer Protection Program (TPP) Telephone Assistors Response to Taxpayers.

     

    Note:

    If during your research you find an open identity theft case control such as an IDT(x), IDS(x), (the "x" represents an IDT/S 1, 3, 6, 8, or 9) or IDI(x) (the “x” represents an IDI 1, 2, 3, 4, 5, 6, or 9), see IRM 25.23.12.4.1, Telephone Inquiries Regarding Tax-Related Identity Theft Victim Assistance (IDTVA) Cases, for additional information and guidance.

    Caution:

    Do not advise the caller to complete a Form 3949-A if the caller has identity theft involving misuse of their own TIN (SSN/ITIN), they have a problem related to their own tax return and tax return preparer, or they received a Duplicate TIN soft notice and want to provide information on the other taxpayer claiming the exemption or Earned Income Tax Credit. See IRM 21.1.3.19, Informant Contacts.

    Note:

    If a taxpayer is calling to report the theft of their refund (ex: stolen from their mailbox, mailed to an incorrect address, stolen from their wallet) or, if their refund was deposited to an incorrect account or closed account, refer to IRM 21.4.2, Refund Trace and Limited Payability.

    • Be empathetic to the taxpayer's issue. Assure the taxpayer that the IRS is committed to working with them to resolve their identity theft issues. Cases such as theirs require complete and thorough research to provide them with a status update and to make a correct determination for case resolution.

    • If the taxpayer’s call is regarding their Economic Impact Payment (EIP) and they are claiming to be a victim of identity theft, see IRM 25.23.12.4.10, Identity Theft - Economic Impact Payments

    • If the taxpayer calls regarding an Identity Protection Personal Identification Number (IP PIN) issue such as lost, misplaced, non-receipt, or electronic filing rejection even though they used their IP PIN, refer to IRM 25.23.2.9, Identity Protection Personal Identification Number (IP PIN), for guidance on assisting the taxpayer.

    • If the taxpayer received a reject message after attempting to e-file due to the TIN having already been used to e-file a return, then advise the taxpayer to file a paper return with a Form 14039 attached. Enter AMS narrative by selecting Identity Theft; "TP will file paper return with IDT claim" .

      Note:

      See IRM 25.23.4.4, Taxpayer Inquiries Involving Identity Theft (IDT), for additional guidance.

    • If the taxpayer is contacting IRS about receiving a reject message after attempting to e-file for a dependent’s TIN already being used as a primary or secondary TIN on another tax return, advise the taxpayer they would need to file a paper return. Advise the taxpayer a Form 14039 can be submitted separately by the dependent whose TIN was used fraudulently. Enter AMS narrative by selecting Identity Theft; "TP will file paper return and advised the dependent should file Form 14039 IDT claim" .
      If the taxpayer is reporting a dependent’s TIN is being used as a dependent on another tax return and they received a reject message after attempting to e-file, advise the taxpayer they would need to file a paper return. Inquire if there is another individual beside the parent/legal guardian who may be claiming this dependent. If the answer is no, advise the taxpayer a Form 14039 can be submitted separately by the dependent whose TIN was used fraudulently on another return. Enter AMS narrative by selecting Identity Theft; "TP will file paper return and advised the dependent should file Form 14039 IDT claim" . If the answer is yes, provide the caller with options available for dependent to protect their TIN by filing Form 14039 or Form 15227. Enter AMS narrative by selecting Identity Theft; "TP will file paper return and advised of options available to protect dependent’s TIN." then continue with procedures below. For general information on Dependent Related Identity Theft (IDT), refer to IRM 25.23.4.8.4.

    • If the taxpayer is responding to an IRS letter or notice (with the exception of the TPP letters referenced above), advise the taxpayer to submit an identity theft claim, when appropriate, with a copy of the IRS letter or notice. Send the information to the address indicated on the letter or notice. Enter AMS narrative by selecting Identity Theft, "TP will respond to letter/notice with IDT claim."

      Reminder:

      Advise the taxpayer to include any additional information such as written statements, supporting evidence, credit bureau letters etc. the notice/letter is requesting (example: an AUR notice may include a request that all income issues be addressed and whether they are part of the identity theft impact).

    • Advise the taxpayer there will be processing delays while the situation is resolved and they may receive correspondence requesting additional information.

    • Provide taxpayers with a realistic expectation of the time frame for resolution of their cases. Explain that identity theft is complex in nature and constantly changing. Suggested language is:
      Identity theft is a challenging and ever-changing issue and the IRS is firmly committed to working with victims like you to resolve tax-related identity theft cases. Most cases are resolved in 120 days or less, however some are more complex and can take as much as 180 days or more to resolve. The issues involved are complex and require complete and thorough research to resolve. Due to these complexities, resolution time for some of these cases exceeds our typical processing times for resolution of return or account issues.

    • For subsequent calls, apologize to the taxpayer for the length of time required to resolve their issue. Suggested language is:
      I apologize for the length of time it is taking to resolve your case. Identity theft is a challenging and ever-changing issue and the IRS is committed to working with victims like you to resolve tax-related identity theft cases. Most cases are resolved in 120 days or less, however some are more complex and can take as much as 180 days or more to resolve. The issues involved are complex and require complete and thorough research to resolve. Due to these complexities, resolution time for some of these cases exceeds our typical processing times for resolution of return or account issues.

  2. Individuals not required to file a return may also be negatively impacted by tax-related identity theft. For example, a taxpayer may state the Social Security Administration (SSA) has reduced or stopped their Social Security benefits based on a tax return filed with the IRS. The taxpayer indicates that they have not filed a return. When this type of call is received, follow the instructions below:

    • Advise the taxpayers to submit a claim using Form 14039 and include a letter explaining their situation and provide any additional information they may think would be appropriate to substantiate their situation. Provide the taxpayer with the option of either mailing or faxing their claim. If mailing claim, provide the IRS address associated with the taxpayer’s state. Refer to the Campus Mailing Address under the Who/Where tab on Servicewide Electronic Research Program (SERP) for Campus mailing address. If taxpayer chooses to fax their claim, advise them to follow the faxing instructions provided on the second page of Form 14039. Enter AMS narrative and select Identity Theft; "NFR - TP will respond to letter/notice with IDT claim."

    • Advise the taxpayer they may receive correspondence requesting additional information.

      Note:

      If the taxpayer states they are experiencing an economic hardship because of this event, refer to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.

  3. Input a TC 971 AC 522 per IRM 25.23.2.4.4, Initial Allegation or Suspicion of Tax-Related Identity Theft - IMF Identity Theft Indicators, and Exhibit 25.23.2-10, IMF Only TC 971 AC 522 Tax-Related Identity Theft, Case Status (Initial Claim/Suspicion).

Telephone Inquiries Regarding Identity Theft Victim Assistance (IDTVA)Tax-Related Cases

  1. A tax-related identity theft case controlled on IDRS can be identified by control categories, IDT(x), IDS(x) (the "x" represents an IDT/S 1, 2, 3, 6, 8, or 9), or IDI(x)(the “x” represents an IDI 1, 2, 3, 4, 5, 6, 8 or 9). A telephone CSR must not adjust or take any account actions on these open identity theft accounts.

  2. Basic and high-risk authentication must be completed using the IAT Disclosure tool for all telephone calls involving open or unresolved IDTVA tax related identity theft cases. See IRM 21.1.3.2.3, Required Taxpayer Authentication. If IAT Disclosure tool is not available or an employee has a problem with the IAT Tool Manager, the case should be processed through IDRS following established procedures. See IRM 21.2.2.4.4.14(2), Integrated Automation Technologies, for additional information.

  3. If the identity theft case is closed/resolved, you may provide account information to the TIN owner utilizing normal procedures. You may provide the TIN owner with the information from their account only. Fraudulent information may be combined with the TIN owner's information, such as IRP data, account transcripts, etc. Do not provide information from the fraudulent return. If the taxpayer is asking for transcript information see IRM 21.2.3.5.8, Transcripts and Identity Theft. Also refer to IRM 21.2.3.5.8.4.3, Wage and Income Transcript Identity Theft and IRM 25.23.2.10, Get Transcript Breach. You can usually identify the following transaction(s) on Integrated Data Retrieval System (IDRS) via cc ENMOD and/or cc IMFOLE, if the case is resolved.

    • A posted TC 971 AC 501 or

    • A posted TC 971 AC 506

    See IRM 25.23.2.4.1, Tracking and Reporting Identity Theft Cases - Identity Theft Indicators, for additional information related to IDT indicators.

    Note:

    Accounts or cross-reference accounts with TC 971 AC 501, 506, 522, 524 or 525 will not be able to receive transcripts via online, mail order or phone services. Taxpayers are instructed to contact the IDT toll free number for the transcript. Do not refer the taxpayer to self-serve options. See IRM 21.2.3.5.8, Transcripts and Identity Theft, for additional guidance. For guidelines on issuing a specific type of transcript see IRM 21.2.3.5.8.4, Type of Transcript Requested for Identity Theft Accounts.

    Note:

    Because there may be instances where an AC 501 or AC 506 is prematurely placed on an account, careful and complete research must be conducted to ensure all actions to resolve the identity theft issue are taken. (EX: CP 01, Letter 4674C, or Letter 239C has been issued to the taxpayer.)

  4. For a closed identity theft case, if the SSN owner did not receive their refund, received an incorrect refund amount, or received an incorrect balance due notice because the case is worked incorrectly, (for example, an employee failed to input the TC 971 AC 850 causing a direct deposit into the bad taxpayer's account), treat the case as priority work and take the following actions:

    If the case Then
    1.
    Can be resolved over the telephone, see IRM 21.1.3.20, Oral Statement Authority, and IRM 21.5.2.4.2, Adjustments with Oral Statement
    Input the adjustment
    2.
    Cannot be resolved over the phone and the case meets:
    • IPSU criteria; see IRM 25.23.3.2.6, Identity Theft Assistance Request (ITAR) - General Information or,

    • TAS criteria, see IRM 13.1.7.2.2, TAS Case Criteria 5 - 7, Systemic Burden

    Complete the correct referral to either IDTVA IPSU or TAS following guidance in:
    • IRM 25.23.12.5.9, Receiving Calls on Accounts Involving IPSU criteria: Identity Theft Assistance Request (ITAR) or

    • IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines

    3.
    Cannot be resolved over the telephone and case does not meet IPSU or TAS criteria
    Complete the appropriate Form 4442 and transmit or fax to the specific area based on the AM Case Referral/Reassignment Listing located on SERP.

    Reminder:

    If there is an issue with when to update a taxpayer’s address and what can be updated, refer to IRM 25.23.2.3.7, When to Update the Victim’s Address.

  5. On open identity theft cases, do not give out specific account information on the common TIN (when staffing the toll-free lines) unless the caller passes additional/high-risk authentication. For additional information, see IRM 21.1.3.2.4, Additional Taxpayer Authentication. If the caller passes the additional taxpayer authentication, you can provide general information on status updates and information from CIS case notes entered on "AMS". Provide a reasonable time frame necessary to complete the processing of the case, general information from the case may be necessary. Fraudulent information may be combined with the TIN owner's information, such as IRP data, account transcripts, etc. Do not provide information during the call from the fraudulent return when there is an open identity theft case. You must document AMS with any information provided to the taxpayer during the call.

    Caution:

    Do not assume that the caller is the true owner of the TIN. If, while completing authentication and/or additional authentication, you are unable to determine that you are speaking with the true owner of the TIN, advise the caller to check their records, terminate the call and use AMS issue/narrative to leave a brief note recording the failed disclosure.

  6. If the taxpayer is calling only to check on the status of their refund and no additional information is provided, then provide an update on the status of the case including a reminder of the identity theft time frames. In an attempt to minimize frustration a statement like this one could be provided:
    "Identity theft is a challenging and ever-changing issue and the IRS is committed to working with victims like you to resolve tax-related identity theft cases. Most cases are resolved in 120 days or less, however some are more complex and can take as much as 180 days or more to resolve. The issues involved are complex and require complete and thorough research to resolve. Due to these complexities, resolution time for some of these cases exceed our typical processing times for resolution of return or account issues."

     

    Note:

    If the time frame above has elapsed, apologize to the taxpayer and explain the processing delays due to challenges faced over the last year. See IRM 25.23.2.2.3, IDT Case Processing Time Frames.

    Reminder:

    If the taxpayer has not yet filed a return and tax-related identity theft is indicated, see IRM 25.23.12.4, Tax-Related Identity Theft.

  7. If you are unable to assist the taxpayer by responding to their questions and concerns as it relates to the open IDTVA case, use the IDTVA Employee Lookup tool to find the controlling IDTVA employee’s contact information. Provide the taxpayer with the IDTVA toll-free number (855-343-0057), IDTVA’s employee’s name, six-digit extension and Tour of Duty (TOD), and availability based on the taxpayer’s time zone.
    Advise the taxpayer of the following:

    • "If you receive the employee’s voice mail, leave a brief message to identify yourself and provide your telephone number. Your call will be returned within five (5) business-days. The five business-days will begin the day after the message was left" .

    • "If you do not receive a call back within five (5) business-days, call back on the identify theft toll-free number (800-908-4490) and advise the IRS employee answering the call that you had left a message for the assigned employee and have not received a call back within five business-days. That employee will follow-up on the call back request."

    Exception:

    If the IDTVA controlling employee’s extension is not available on the IDTVA Employee Look-up tool, refer the taxpayer inquiry using a secure email to the employee and employee’s manager using the secure email link.

  8. After you have provided the information above to the taxpayer on their open or closed case, including sending a secure email or referral, you must update AMS to document the call and the information the taxpayer provides:

    • The letter or notice (example: Letter 4674C/4674SP, Letter 4675C/4675SP, Letter 5064C or CP 01C or CP 701C etc.) the taxpayer is inquiring about

    • Document the DLN of the return the caller authenticated if the tax year/module in question contains multiple returns

    • A telephone number(s) where the taxpayer can be reached and the best time for the IDTVA employee to contact them

    • The date the caller’s filed the tax return and the amount of refund expected (when applicable)

    • Include other pertinent information filed on the return that will assist the IDTVA employee in resolving the case

      Example:

      If the TIN was stolen and used on a fraudulent return or the refund amount they received is not what they were expecting.

      Note:

      An AMS narrative must be entered if a secure email is issued: "Secure email sent."

Open Identity Theft Victim Assistance (IDTVA) Controls - Call Back not Received by Taxpayer

  1. If a taxpayer calls and indicates they have not received a call back within five business-days:

    • Try to answer the taxpayer’s questions.

    • Research and verify through AMS the call and contact information (employee’s name, extension and TOD) was provided to the taxpayer and at least five business-days has passed since the day after the taxpayer left a message requesting a call back.

      Example:

      A taxpayer calls on a Monday and leaves a message on IDTVA employee Mr. Smith’s extension, requesting a call back. The five business-days starts the day after the message is left which is Tuesday. The taxpayer would need to wait until the following Monday before stating they did not receive a call back.

    • Search AMS for indications the IDTVA employee attempted to contact the taxpayer. If the employee has attempted contact, advise the taxpayer of those attempts and of any action the employee may have taken, such as sending the TP a letter or similar closing actions.

  2. If you are unable to assist the taxpayer, advise the taxpayer that you will follow-up to have their call returned within two business-days.

  3. Use the IDTVA Employee Lookup tool to find the controlling IDTVA employee's contact information. Issue a secure email to the employee and their manager, with a copy (CC) to the assigned P&A analyst. Advise them the call must be returned no later than the next business-day.

    Exception:

    If the controlling employee’s IDRS Number is not available and a secure email was previously issued, provide detailed information related to the history in a follow-up secure email.

    Note:

    When using the IDTVA Employee Look-Up Tool, the employee’s, manager’s and P&A analyst’s names and email addresses are systemically included in the required email.

Identity Theft - Freeze Codes

  1. Refer to IRM 21.5.6, Freeze Codes, for guidance specific to freeze codes.

Identity Theft - Refund Inquiries

  1. For most calls, refer to the subsections under IRM 21.4, Refund Inquiries. However, if research of the taxpayer’s account shows a systemic true duplicate condition along with an indication of an external data breach (TC 976, TC 971 AC 142, TC 971 AC 123 PREPARER CONTACT and/or a TC 971 AC 125), see IRM 25.23.12.4.4.1 for guidance on how to complete a Form e-4442.

  2. If the taxpayer’s call is regarding their Economic Impact Payment (EIP), research the account to confirm the issuance of an EIP. See IRM 21.6.3.4.2.13.2, Economic Impact Payments – Refund Inquiries.

Identity Theft Cases from External Data Breaches
  1. There are some instances where identity theft claims are resolved incorrectly when the taxpayer is a victim of an external data breach.

  2. Identity theft resulting from external data breaches may be challenging to recognize, but careful and thorough research must be performed to ensure we don’t treat those returns as true duplicates or reject valid claims. In the worst-case scenario, a fraudster obtained completed but un-filed tax returns from a tax return preparer’s computer system. Because of this, the identity theft returns are the same as the SSN owners’ returns except for the direct deposit information; they are identified as systemic true duplicate. See IRM 25.23.1.7, Taxpayers who are Victims of a Data Breach.

  3. A CSR may receive calls from taxpayers inquiring about their refunds and there may be evidence of a systemic true duplicate filing condition involving an external data breach incident. Characteristics can be identified on the SSN account with the following:

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

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

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

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

      Caution:

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

      Note:

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

  4. If research confirms the taxpayer is a victim of identity theft as a result of an external data breach, and some of the characteristics listed above are present on the taxpayer’s account, and the situation meets IPSU criteria in IRM 25.23.12.4.9, Receiving Calls on Accounts Involving IPSU Criteria; Identity Theft Assistance Request (ITAR), follow procedures in IRM 25.23.12.4.9 and prepare Form 4442, Inquiry Referral accordingly.

  5. If the situation does not meet IPSU criteria, follow the steps below to prepare a referral, e-4442, to IDTVA.

    Step Action
    1 Create an e-4442 on AMS using the following information along with other required fields,
    Referral Type: IRM. From the IRM drop down menu, select “Other-write-in”; enter IRM 25.23.12.4.4.1
    Reason field, select Complex Issue/Training Specialization
    See IRM 21.3.5.4.2.1.1, Preparing an e-4442, for guidance on creating an e-4442.
    2 Clearly note a valid/correct address in the appropriate field of the e- 4442 if, after verifying disclosure, the taxpayer has confirmed a different address than what is on Master File (MF).
    3 Provide a detailed narrative in the "Taxpayer Inquiry/Proposed Resolution" field explaining the taxpayer’s situation including the following comments: “TP appears to be a victim of an external data breach”.
    Include the fax number the referral will be sent to the “Identity Theft - Accounts Management Case Referral/Reassignment Listing” under the Who/Where tab on SERP

    Exception:

    If there is already an open IDTVA control, see IRM 25.23.12.4.1, Telephone Inquiries Regarding Identity Theft Victim Assistance (IDTVA) Tax-Related Cases. If a different open control is identified (example: TPRQ, DUPF, XRET, etc.), in the "Proposed Resolution" field, include in your recommendation the case be reassigned to IDTVA immediately.

    4 Send the referral along for the systemic approval path.

  6. Inform the taxpayer a referral will be issued to an employee who will review and resolve the issue identified. Provide the appropriate time frame and apology per IRM 25.23.2.2.3, IDT Case Processing Time Frames.

Identity Theft - Transcript Requests

  1. Refer to IRM 21.2.3.5.8, Transcripts and Identity Theft, for guidance specific to requests involving identity theft.

Transcript NOT Requested - Taxpayer Claims Identity Theft
  1. If the taxpayer indicates receipt of a transcript they did not request, probe to determine if their spouse or someone who is authorized (such as a tax professional, power of attorney or financial institution, etc.) could have requested the transcript.

    Note:

    If the taxpayer is calling about a Form 14611 they received, see IRM 21.2.3.5.8, Transcripts and Identity Theft.

    Reminder:

    Using EUP/TDS, "View Transaction History" displays the date and entity information for when the transcript is requested. Compare this with the information provided by the taxpayer for assistance in probing and researching.

  2. Once it is confirmed neither the taxpayer, nor the taxpayer’s spouse or any other authorized representative requested the transcript in the mail, apologize and explain that someone had enough information to request the transcript through our system, but did not receive the transcript. Thoroughly research the SSN(s) on the transcript in question to ensure there is no open or unresolved tax-related identity theft issue.

  3. If an open identity theft control is identified, see IRM 25.23.12.4.1, Telephone Inquiries Regarding Identity Theft Victim Assistance (IDTVA) Tax-Related Cases, for additional actions and guidance.

    Note:

    See Exhibit 25.23.2-16, IDTVA IDRS Category Controls by Function, for a list of identity theft category control codes.

    Reminder:

    See IRM 25.23.2.4.4.1, IMF Identity Theft - Taxpayer Initiated Allegations of Identity Theft - TC 971 AC 522, and input when appropriate.

  4. If an unresolved tax related identity theft issue is identified without an open control, see IRM 25.23.12.4.9, Receiving Calls on Accounts Involving IPSU Criteria; Identity Theft Assistance Request (ITAR), to determine if the issue meets IPSU criteria and requires an e-4442 for ITAR. If IPSU criteria is not met, complete the e-4442 and transmit or fax to the specific area based on the AM Case Referral/Reassignment Listing located on SERP under the Who/Where tab. Provide the taxpayer with a 30 day time frame for contact or resolution. See IRM 21.3.5.4.1, When to Prepare a Referral.

    Reminder:

    See IRM 25.23.2.4.4.1, IMF Identity Theft - Taxpayer Initiated Allegations of Identity Theft - TC 971 AC 522, and input when appropriate.

  5. If there is no tax-related identity theft on the SSN(s), tell the taxpayer there are currently no identity theft indicators on their tax account. Provide guidance and resource information for identity theft per IRM 25.23.12.2, Identity Theft Telephone General Guidance. Then refer to IRM 25.23.12.3, Non-Tax Related Identity Theft - Self Identified and provide the taxpayer with information on opting-in or applying to participate in the IP PIN Program to protect their tax account.

  6. Update AMS history to specify the reason the taxpayer called (example: received transcripts that were not requested).

Identity Theft - Unpostables

  1. Refer to IRM 21.5.5, Unpostables, for guidance specific to unpostable transactions.

Identity Theft - Balance Due Issues

  1. For calls related to a balance due issue on a closed identity theft issue see IRM 5.19.21.2.1, Identity Theft Claim.

  2. For calls related to a balance due issue on an open IDTVA control, see IRM 25.23.12.4.1, Telephone Inquiries Regarding Identity Theft Victim Assistance (IDTVA) Tax-Related Cases, paragraphs (5), (6), (7) and (8).

Responses to IM Breach Notification Letter 4281C

  1. Refer to IRM 10.5.4.4.7.1, Handling Inquiries About IM Data Breach Notification Letters, for guidance specific to request involving Letter 4281C. Questions regarding the content of IRM 10.5.4 should be directed to that IRM owner.

Receiving Calls on Accounts Involving IPSU criteria; Identity Theft Assistance Request (ITAR)

  1. As part of the Identity Theft program, the IRS will generally assist taxpayers whose situations meet TAS criteria 5-7 AND involve identify theft. Applicable cases will now be considered IPSU criteria and MUST be referred to IDTVA using Form 4442, Inquiry Referral, using the Account Management System (AMS) if available. Refer to the table in IRM 25.23.3.2.6, (4) for a description of circumstances when an open identity theft claim meets TAS criteria 5-7.

  2. As part of the RRC - EIP claims, if a taxpayer calls because they have not received their Economic Impact Payment (EIP), and there is an open IDT case on the tax year used to compute the EIP 1, EIP 2, and/or EIP 3 (2018, 2019, and 2020) or the taxpayer received a math error notice denying their Recovery Rebate Credit (RRC) and research shows the EIP has not been addressed, an e-4442 for ITAR is required. If you determine that taxpayers EIP 3 was delayed due to a previously resolved IDT case and the payment is still being held, an e-4442 for ITAR is also required. Refer to IRM 25.23.3.2.9, E-4442s for Recovery Rebate Credit (RRC) – Economic Impact Payment (EIP), for additional information.

    Exception:

    RRC – EIP claims are not required to meet the criteria in paragraph 1 above to be considered an ITAR referral.

  3. Accounts Management employees working phones will create a Form 4442, Inquiry Referral if a taxpayer calls the identity theft toll-free number, and the criteria above is met. See IRM 21.3.5.4.2.1.1, Preparing an e-4442. Clearly note a valid/correct address in the appropriate field of the e-4442 if after verifying disclosure the taxpayer has confirmed a different address than what is on Master File (MF).

    If Then enter a Narrative on AMS
    1.
    Address is verified as good during disclosure
    DV - Address verified
    2.
    A different address is obtained during disclosure
    DV - address updated in box 13 of F4442

    A detailed narrative must be entered in the "Taxpayer Inquiry/Proposed Resolution" field of the Form 4442, explaining the taxpayer’s issue, and why it meets the criteria above. If the referral met the RRC -EIP criteria, you must notate “RRC - EIP” in this section. The completed referral will be sent using AMS within 24 hours of when the criteria above is identified.

    Note:

    If using AMS to prepare an e-4442 referral, select category ITAR from the IRM drop down menu, select English or Spanish. Fresno-Electronic should be the ONLY SITE SELECTION. If the referral met the RRC -EIP criteria, you must notate “RRC - EIP” in the "Taxpayer Inquiry/Proposed Resolution" field of the Form e-4442. Enter a narrative on AMS. See IRM 21.2.2.4.5, Account Management Services (AMS).

    Note:

    If not using AMS, annotate ITAR, and English or Spanish whichever is applicable on the top of the Form 4442 and if the referral meets the RRC -EIP criteria, you must notate “RRC - EIP” in the "Taxpayer Inquiry/Proposed Resolution" field prior to forwarding to IDTVA-I via secure email; *W&I-ITAR or a designated fax number within 24 hours of when the IPSU criteria is identified. See IRM 21.3.5.4.2.2, Controlling Referrals.


    Inform the taxpayer they can expect contact either by phone or correspondence within 30 days from the date of the call. Inform the taxpayer they should call the toll-free number (800-908-4490) if they do not receive correspondence or a confirmation phone call within the 30 days.

  4. If a taxpayer calls back on the regular toll-free line or the identity theft toll-free number as directed above stating they have not received the contact within the promised 30-days, take the following action:

    Note:

    If additional follow-up is needed for RRC - EIP inquiries, see IRM 25.23.12.4.1, Telephone Inquiries Regarding Identity Theft Victim Assistance (IDTVA)Tax-Related Cases.

    • Complete research to provide the taxpayer with as much of a status update on the account as possible.

    • Verify there is an open ITAR control on IDRS.

    • Research CC ENMOD to verify a Letter 4524C/4524SP was issued.

    • Provide the date the letter was issued.

    • If during your research you find an open identity theft case control such as an IDT(x), IDS(x), (the "x" represents an IDT/S 1, 2, 3, 6, 8, or 9) or IDI(x) (the “x” represents an IDI 1, 2, 3, 4, 5, 6, 8 or 9), then follow the guidance in IRM 25.23.12.4.1, Telephone Inquiries Regarding Identity Theft Victim Assistance (IDTVA) Tax-Related Cases, paragraphs (5), (6), (7) and (8).

    • Enter required AMS narrative selecting category Identity Theft, and enter "Additional 5 business-days provided." as a narrative.

      Exception:

      If it is determined the Letter 4524C/4524SP, Identity Theft Assistance Request (ITAR), letter was not issued and/or there is no open ITAR control within the prescribed time frames mentioned in paragraph 3 above, then:

       
      Step Action
      1. Obtain as much additional information from the taxpayer as possible (example: a current contact phone number (cell and/or home) and correct mailing address).
      2. Create a F4442/e4442 referral to your P&A analyst (through your manager or lead) for immediate action within the same day.
      3. Apologize and provide the taxpayer a 7 business-day time frame for expected contact.
      4. Enter AMS narrative and select category "Identity Theft" and enter, “F4442 to P&A - ITAR follow-up”. Your P&A analyst work with the P&A analyst at the assigned site where the ITAR case is controlled within the same day, for appropriate action.

    • If there is an open ITAR control, and the taxpayer is providing additional information to assist in the resolution of the case or has not received their requested contact within the specified time frame, then refer to IRM 21.3.5.4.1, When to Prepare a Referral. Enter AMS narrative selecting Identity Theft, "Additional 10 business-days provided" .

    • AMS must be updated with this contact and information provided to the taxpayer. See IRM 21.2.2.4.5, Account Management Services.

  5. See IRM 25.23.3.2.6, Identity Theft Assistance Request (ITAR) - General Information, for additional information regarding ITAR processing.

Identity Theft - Economic Impact Payments (EIP)

  1. The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) was signed into law on March 27, 2020. IRC § 6428 provides eligible individuals with a recovery rebate credit (RRC) for tax year 2020 that taxpayers may receive as an advance payment. Advance payments of the RRC are referred to as an Economic Impact Payments (EIPs).

  2. A second Economic Impact Payment was included in the Consolidated Appropriations Act, 2021 that was signed into law on December 27, 2020. This increased the Recovery Rebate Credit for the tax year 2020 that taxpayers may receive also as an advance payment.

  3. The American Rescue Plan Act of 2021 was signed into law on March 11, 2021. It provides eligible individuals with a recovery rebate credit for tax year 2021 that taxpayers may receive as an advance payment Economic Impact Payment.

  4. Individuals may call the IRS to report their TIN has been misused to obtain the Economic Impact Payments. All toll-free employees receiving calls should continue to follow basic required authentication procedures using the IAT Disclosure tool to assist callers and prevent unauthorized disclosure of taxpayer information whenever it is necessary to access a taxpayer’s account. When the IAT Disclosure tool alerts the users to account conditions where identity theft is a factor/suspected, documented, or the account involves multiple entities, mixed periods, cases involving open IDT related transactions, MFT 32 accounts, open identity theft controls, etc., additional authentication must be completed before disclosing information. See IRM 21.1.3.2.4, Additional Taxpayer Authentication, for high-risk authentication procedures.

  5. Guidance should be provided to these individuals identifying themselves or their dependent as a potential victim of tax-related identity theft. This guidance will assist the taxpayer in protecting their identity. Refer to IRM 25.23.12.2(4), Identity Theft Toll-Free Guidance.

  6. If the taxpayer’s call is regarding any or all of their Economic Impact Payments (EIP) and they are claiming to be a victim of identity theft, research to determine if a return is on file and the EIPs were issued. If your research determines EIPs were issued and the taxpayer is claiming the return on file was a fraudulent return and they did not receive their EIPs, advise the taxpayer they should submit a claim using Form 14039, Identity Theft Affidavit, when they allege they are victims of tax-related identity theft. See IRM 25.23.2.3, Identity Theft Claims - General Guidelines.
    If the account research determines no EIPs were issued due to ineligibility, explain to the taxpayer how EIPs are determined. Example: Reason Code (RC) 201 No payment due to the taxpayer being claimed on another return. See IRM 25.23.4.20.1, Economic Impact Payment (EIP) - Account Research. If the taxpayer insist, after the explanation, that a fraud was committed using their personal identifying information without their authority; refer to IRM 25.23.12.2 (4), Identity Theft Telephone General Guidance. Provide guidance to the taxpayer including actions to take to protect their identity.

  7. If your research confirms the taxpayer’s Economic Impact Payment (EIP) was issued to the taxpayer’s bank account, mailed to the taxpayer’s address of record as a paper check and the taxpayer did not receive it, follow procedures in IRM 21.4.2, Refund Trace and Limited Payability, to locate and trace a lost, stolen, or misplaced payment. If you identify a TC 971 AC 199 with a miscellaneous field "BFS DEBIT" dated May 22, 2020, or "BFS DEBIT II" dated January 6, 2021 on the entity module, this indicates a Pre-paid debit card(s) was issued for the refund(s). The EIP card is sponsored by the Bureau of Fiscal Service (BFS), managed by Money Network Financial, LLC, and issued by Treasury’s financial agent, Metabank. Do not initiate a refund trace on debit card. If the credit has not been returned to the account (TC 841 or TC 740), advise the taxpayer to contact Metabank at 800-240-8100, or at eipcard.com. For more information see IRM 21.6.3.4.2.13.2, Economic Impact Payments – Refund Inquiries and follow any procedures that may apply. For all other refund inquiries such as returned refunds, family disputes, or erroneous refund, etc., see the appropriate section of IRM 21.4, Refund Inquiries.

  8. Research to determine if the taxpayer’s account has a TC 971 AC 199 miscellaneous field that shows a bank account number followed by the letters “EF” on the taxpayer’s entity and the taxpayer claims that they did not file a current year return, use any IRS.GOV applications to enter their information, or provide the federal government with any direct deposit information to receive benefits. If a TC 971 AC 199 miscellaneous field that shows a bank account number followed by the letters “EF” and the taxpayer claims they never provided any information using the IRS.gov applications or received EIP payments, advise the taxpayer to submit an identity theft claim using Form 14039, Identity Theft Affidavit. Then refer to IRM 21.6.3.4.2.13.2, Economic Impact Payments – Refund Inquiries and follow any procedures that may apply.

  9. If your research confirms the taxpayers IDT issue was resolved and their EIP 1 and 2 payment were released but the Economic Impact Payment 3 still hasn’t generated due to the same IDT issue, see IRM 25.23.12.4.9, Receiving Calls on Accounts Involving IPSU criteria; Identity Theft Assistance Request. (ITAR).

Responses to Requests for copies of Fraudulent Return(s) for Identity Theft Victims

  1. The IRS accepts requests for and provides masked copies of fraudulent returns to victims of identity theft or persons authorized to obtain the identity theft information. Requests are accepted and processed for instances where the fraudulent return are filed and accepted for processing using the identity theft victim’s name and social security number as a primary or secondary taxpayer.

  2. When an identity theft victim requests a copy of a fraudulent return filed under their SSN via toll-free, employees will:

    • Advise the requestor a Form 4506-F is required. Ask if the requestor would prefer to receive the information via the internet or over the phone.

    • If the requestor prefers to access the information via internet, then advise that Form 4506-F (with instructions on the back) is available on the IRS website, www.irs.gov, by searching using the form number. Advise the requestor of the FAQs available on www.irs.gov using key words, “identity theft” to search for answers to Frequently Asked Questions regarding identity theft.

    • Provide verbally to the requestor who prefers to obtain the information over the phone the information from the IRS website: Instructions for Requesting Copy of Fraudulent Returns.

    • Answer any Non-Tax Law question the caller may have about the form and/or instructions.

    • Explain the form can be mailed or faxed (not both) and then provide the centralized address and fax number:
      Internal Revenue Service
      Fresno, CA 93888-0025
      or
      Include a fax cover sheet marked "Confidential"
      Fax this form toll-free to 855-807-5720

      Note:

      If the taxpayer is using a private delivery service (examples: FedEx or UPS etc.) a street address must be provided;
      3211 S Northpointe Dr.
      Fresno, CA 93725
      "Identity Theft - Request for Fraudulent Return"

    • Inform the requestor some information on the fraudulent return is masked or blacked out, but there is enough information to determine how the taxpayer’s personal information is used.

    • Explain the IRS cannot provide a copy of the fraudulent return to any person only listed as a dependent, nor can it be provided to that person's/dependent's parent, legal guardian, or authorized representative.

    • Answer any additional questions raised by the requestor; do not refer the taxpayer to another phone number.

IP PIN Program Telephone Inquiries

  1. Participating in the IP PIN Program is voluntary for taxpayers who are not victims of tax-related identity theft. Once a taxpayer is enrolled into the IP PIN Program, there is no option for the taxpayer to opt out of the IP PIN Program.

    Ways to Enroll Description
    1. Automatic Enrollment Taxpayers who have been confirmed victims of tax-related identity theft will have an indicator placed on their account which places them into the IP PIN Program automatically. See IRM 25.23.2.9.1.1, Automatic Enrollment in the IP PIN Program, for more information.
    2. Applying Online using Get an IP PIN Tool Online tool that allows taxpayers to enroll in (opt-in) the IP PIN Program or display their IP PIN if already enrolled. See IRM 25.23.2.9.1.2, Get an IP PIN Application Online Available for Taxpayers to Opt-In to the IP PIN Program, for more information.
    3. Mailing or Faxing Form 15227, Application for an IP PIN Taxpayers can apply for an IP PIN by submitting Form 15227 by mail or fax. See IRM 25.23.3.2.8, Form 15227, Application for an Identity Protection Personal Identification Number (IP PIN) Overview and Processing Procedures, for eligibility.
    4. Visiting a Taxpayer Assistance Center (TAC) for an IP PIN Appointment Individuals may call the IRS TAC toll-free appointment line (844-545-5640) to request a TAC appointment in an effort to obtain an IP PIN. After taxpayers verify their identity at their local TAC, they are enrolled into the IP PIN Program. See IRM 25.23.2.9.1.3, IP PIN TAC Appointment Procedures for when to make an appointment for the TP.

    Reminder:

    Do not suggest filing a Form 15227 or schedule TAC appointments for taxpayer’s who are requesting a re-issuance of their IP PIN due to lost, misplaced, or non-receipt.

  2. If the taxpayer is calling regarding lost, misplaced or non-receipt of their annual IP PIN Notice CP 01A , employees will:

    • Perform authentication including additional authentication of the caller as required using the IAT Disclosure Tool, see IRM 25.23.12.2, Identity Theft Telephone General.

      Note:

      If call is received from third party who indicates they have a third party authorization on file or is submitting a new or original authorization, follow procedures in IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication

      .

    • Confirm the taxpayer’s account reflects an IP PIN indicator was generated (IP PIN:1 on CC IMFOLE), see IRM 25.23.2.9.2.

    • Determine if any account conditions prevented the issuance of the notice, see IRM 25.23.2.9.3, Receiving and/or Retrieving your Annual IP PIN.

    • Research to determine that ALL the statements in IRM 25.23.2.9.4 5) are true and the taxpayer is eligible for re-issuance of their IP PIN.

    • If all statements are true, inform the taxpayer we can re-issue their IP PIN via a Letter 4869C within 21 calendar days and re-issue the IP PIN using the IP PIN Entry Tool.

      Reminder:

      During the call, inform the taxpayer that if they do not receive their re-issued IP PIN letter within 21 calendar days filing by paper would be their only option. Advise the taxpayer a paper return with a missing or incorrect IP PIN is subjected to additional review for identity verification, which will delay return processing and issuance of any refund that may be due.

    • If all statements are not true, advise the taxpayer their only option is to file a paper return and apologize for the inconvenience. Advise the taxpayer a paper return with a missing or incorrect IP PIN is subjected to additional review for identity verification, which will delay return processing their return and issuance of any refund that may be due.

    • Educate the taxpayer, that in the future, they can retrieve their original IP PIN through the www.irs.gov/getanippin when Modernized Electronic Filing (MEF) is available.

Responding to Telephone Inquiries Regarding Form 15227 for Obtaining an IP PIN

  1. The IRS offers a few options for taxpayers or authorized person to apply and obtain an IP PIN. Participating in the IP PIN Program is voluntary for individuals who are not victims of tax-related identity theft. The fastest way for an individual to enroll in the IP PIN Program is using the Get an IP PIN Application online. IRM 25.23.2.9.1, Participating in the IP PIN Program.

  2. When a taxpayer calls to inquire about the IP PIN paper application process, employees will:

    • Advise the taxpayer a Form 15227 is required. Form 15227 is available online for taxpayers or they may call to request a copy at 800-829-3676. Information is also available on line: IRS Forms

    • If the taxpayer prefers to view the information online for how the IP PIN paper process works, advise the taxpayer the information can be found on the IRS website at www.irs.gov. Advise the taxpayer to search using key words “IP PIN” or “Form 15227” for a list of options available to apply for an IP PIN including the Form 15227 IP PIN paper process instructions.

    • If the taxpayer does not have access to the internet or prefers to obtain the information over the phone, verbally provide the taxpayer with the filing requirements for submitting Form 15227 provide the toll-free number they can call and order the form; 800-829-3676.

    • Explain the form can be mailed or faxed (not both) and then provide the centralized address or fax number listed under the Instruction section of Form 15227.

      Note:

      If submitting Form 15227 by mail:
      Department of the Treasury, IRS
      Fresno, CA 93888-0025

      If using a private delivery service (FedEx or UPS), provide the following street address:
      Department of the Treasury, IRS
      3211 S Northpointe Dr.
      Fresno, CA 93725
      If submitting Form 15227 by fax:
      Include a cover sheet marked ‘Confidential’
      Fax to the toll-free number 855-807-5720

    • Advise the taxpayer our online services Do Not provide information on the status of their Form 15227 application.

    • Explain to the taxpayer once they have been approved to receive an IP PIN using the Form 15227 process, their IP PIN will be assigned in the next calendar year (Ex: Approved XX-XX-2021 will receive IP PIN in a Notice CP01A in January 2022 for tax returns filed in the year 2022).

    • Answer any additional questions raised by the taxpayer; do not refer the taxpayer to a different toll-free number.

  3. When an individual calls and indicates they have applied for an IP PIN using Form 15227 and they are requesting a status update, employees will:

    • Perform authentication including additional authentication of the caller as required using the IAT Disclosure Tool, see IRM 25.23.2.3.5, Identity Theft Research.

    • Research and verify through AMS that the application was received and if any additional information was requested from the requestor. If no information is available, then advise the taxpayer to allow at least 30 days from the date they mailed/faxed their Form 15227.

    • Research AMS for indications the IDTVA employee attempted to contact the taxpayer. If the employee has attempted contact, advise the taxpayer of the attempts, using the IDTVA Employee Lookup tool to provide IDTVA employee’s contact information, advise the taxpayer they will be receiving an acknowledgement letter via mail, and request the best time for a call back. Enter the information obtained on AMS.

    • Attempt to answer the taxpayer’s questions.

  4. If you are unable to assist the taxpayer, use the IDTVA Employee Lookup tool to find the controlling IDTVA employee’s contact information. Verify with the taxpayer they have the correct name and extension for the controlling IDTVA employee. Recommend they try calling the number again. Issue a secure email to the employee and their manager including a copy (cc) to the assigned P&A Analyst. In the email, advise the employee that a return call to the requestor (applicant) must be returned no later than the next business day.

    Note:

    When using the IDTVA Employee Look-up Tool, the employee’s, manager’s and P&A analyst’s names and email addresses are systemically included in the required email.

  5. Advise the requestor you have sent a follow-up email to the assigned employee to have their call returned within two (2) business days.

  6. If the identity theft case is closed, you may provide updated information related to their application for an IP PIN to the TIN owner utilizing normal procedures.

    • If an IP PIN was provided to the TIN owner as requested, it can usually be identified by the following transaction(s) on IDRS via CC ENMOD and/or CC IMFOLE:
      A posted TC 971 AC 528 and,
      A Letter 4403C was issued to the taxpayer using Required Letter Scenarios 15 in IRM Exhibit 25.23.3-2.

    • If an IP PIN was denied, it can be identified by the following:
      A Letter 4403C was issued to the taxpayer using any of the following Required Letter Scenarios 4, 5, 6, 7, 12 or 16 in IRM Exhibit 25.23.3-2.

    Note:

    Case Notes on CIS should be viewable on AMS. You can research the Case Notes on AMS for the IDTVA employee’s final determination.

  7. Document call and all actions taken on individuals account on AMS or CIS case notes. Case actions on CIS systemically post a note to AMS. See IRM 25.23.2.3.4, Required Case and History Notes.

Identity Protection Personal Identification Number (IP PIN) TAC Appointment Request Received on Toll-Free Account Lines (App 20/21, 161/162)

  1. Individuals may call the IRS to request an appointment in an effort to obtain an IP PIN. Complete research must be completed on the TIN provided to determine if the taxpayer is already enrolled in the IP PIN program, if there is an open IDT control or other issues that prevents the individual from receiving one. If there is an open control advise the individual, they must wait until the IDT case is resolved as an IPPIN may be assigned.

    If there is an Open Then
    IDT control
    (ex: IDT1/3/4 etc. or IDI1/2/3 etc.)
    • On open identity theft cases, do not give out specific account information on the common TIN unless the caller passes additional/high-risk authentication.

    • Telephone CSRs must not adjust or take any account actions on open identity theft accounts.

    • See IRM 25.23.12.4.1, Telephone Inquiries Regarding Tax-Related IDTVA Cases, for additional guidance if you are unable to assist the taxpayer in responding to their questions or concerns as it relates to the open IDTVA case.

    IDTX control
    • On open IDTX cases, do not give out specific account information on the common TIN unless the caller passes additional/high-risk authentication. If the parent or legal guardian of the minor dependent calls, confirm they submitted the Form 15227. See IRM 11.3.2, Disclosure to Persons with a Material Interest.
      If you can confirm through your research that they are the parent/legal guardian who completed the Form 15227 application on behalf of the minor dependent, use the TIN of that individual (parent/legal guardian) for required authentication and additional taxpayer authentication. Then have the parent/legal guardian confirm the TIN, Name, Address, and Date of Birth for the applicant for whom the form was filed. Update CIS case notes accordingly.

      Note:

      Refer to Pub 17, Your Federal Income Tax (For Individuals), Part One, Chapter Three, Dependents, for a situation where a taxpayer may be eligible to authenticate on behalf of their dependent qualifying child or relative regardless of age.

    • Review IDRS to see if the IDTX case has been assigned to an IDTVA employee and if any actions have been taken on the account. If the caller passes the additional taxpayer authentication, you can provide general information and status updates from the CIS case notes entered on “AMS”.

    • If they are calling to provide additional information to assist in resolving their application on Form 15227, utilize the IDTVA Employee Lookup Tool, provide the contact information for the employee. See IRM 25.23.12.4.1, Telephone Inquiries Regarding Tax-Related IDTVA Cases.

    Any control other than IDT
    • See IRM 21.3.5.4.1, When to Prepare a Referral, to determine if the subject specific IRM sections directs you to prepare a Form 4442/e-4442, Inquiry Referral.

  2. For individuals requesting an IP PIN, ask if they attempted to use any of the alternative options available to obtain an IP PIN. If your research determines the taxpayer is already enrolled in the IP PIN program, refer to IRM 25.23.2.9.4, Lost, Misplaced, or Non-Receipt of IP PIN.

    If they respond Then
    No
    • Advise them the “Get an IP PIN” tool on irs.gov is the fastest way to receive an IP PIN and provide the website.

    • If the individual is unable to access the online tool and meets the adjusted gross income criteria for filing the Form 15227, Application for an Identity Protection Personal Identification Number (IP PIN), recommend filing the form.

    • If the individual’s adjusted gross income on their federal tax return is above $ 72,000 (applies to all filing status), or they insist on scheduling an appointment, then advise the individual you must provide them the TAC toll-free appointment line number (844-545-5640) to request an appointment for an IP PIN.

    Yes, but attempts to use online process (“Get an IP PIN” application tool) was unsuccessful
    • Research the individuals latest tax return on file. Determine if their adjusted gross income is equal to or below $ 72,000, if yes then recommend they file Form 15227, Application for an Identity Protection Personal Identification Number (IP PIN).

    • If the individual’s adjusted gross income on their federal tax return is above $ 72,000 (applies to all filing status), or they insist on scheduling an appointment, then advise the individual you must provide them the TAC toll-free appointment line number (844-545-5640) to request an appointment for an IP PIN.

    Yes, they filed a Form 15227 and received a Letter 4403C advising them we were unable to process their IP PIN request
    • Research the individuals TIN to determine if there is an open IDTX case or an IDTX case closed on record within the last 6 months (a 4403C closing letter was issued) due to failed attempts to reach the taxpayer, utilize the IDTVA Employee Lookup Tool and provide them with the contact information for the employee. See IRM 25.23.12.4.1, Telephone Inquiries Regarding Tax-Related IDTVA Cases.

    • If your research identifies an IDTX closed and the Letter 4403C advises the individual to schedule an appointment at a TAC to authenticate their identity, provide the individual with the TAC toll-free appointment line number (844-545-5640) to request an appointment for an IP PIN and advise the individual of the forms of identification/documentation they are required to bring to a TAC appointment for an IP PIN in paragraph (3) below.

  3. Advise the individual what forms of identification and/or documentation are required when applying for an IP PIN in person at the TAC:

    Individual must present a valid, current U.S. federal or state government issued form of picture identification such as:
    • A driver’s license

    • State identification card

    • Passport

    Reminder:

    Any current US federal or state government issued identification presented MUST be signed by the issuing agency and/or the individual where appropriate.

    Individual must provide at least one additional form of identification such as:
    • A driver’s license

    • State identification card

    • Passport

    • Social Security Card

    • Car Title

    • Voter Registration Card

    • Mortgage Statement

    • Lease agreement for rental domicile

    • Utility Bill matching address of ID

    • Birth Certificate (Requires Name at Birth, Date of Birth, and City of Birth)

    • School Records

    Note:

    IRS no longer accepts Puerto Rican birth certificates issued before July 2010, due to new laws by the Government of Puerto Rico. Individuals with birth certificates issued before this date must get new documentation from the Puerto Rico Vital Statistics Record Office.

    Individual must provide at least two forms of identification if
    The individual is a minor dependent (under the age of 18)
    Or
    The individual advises the assistor they do not have photo identification and they explain this is due to their religious beliefs, members of certain religious sects (such as Amish, Mennonite, and others)
    • Birth Certificate (Requires Name at Birth, Date of Birth, and City of Birth)

    • Bank Statements

    • Student Records (grade/high school/college)

      Note:

      Accept school records from the last year completed plus one other item from the list.

    • Approved copy of Form 4029, Application for Exemption from Social Security and Medicare Taxes and Waiver of Benefits

    • Document (on Letterhead) from Health Care Provider (Doctor, Nurse, or clinic) and must have the following information verifying identity of individual:

      • Full Name of Taxpayer (including Parent or Guardian if minor/student)

      • Address, city, state, zip

      • Date of Birth

      • Date and Signature of Health Care Provider (doctor, nurse, or clinic)

  4. Document call and all actions taken on individuals account on AMS or CIS case notes. Case actions on CIS systemically post a note to AMS. See IRM 25.23.2.3.4, Required Case and History Notes.