21.2.4 Master File Accounts Maintenance

Manual Transmittal

September 12, 2017

Purpose

(1) This transmits revised Internal Revenue Manual (IRM) 21.2.4, Systems and Research Programs - Master File Accounts Maintenance.

Material Changes

(1) Various editorial changes.

(2) IRM 21.2.4.1 - Title renamed form Accounts Maintenance Overview to Program Scope and Objectives to include Internal Controls information..

(3) IRM 21.2.4.1.1 - Background section added.

(4) IRM 21.2.4.1.2 - Authority section added.

(5) IRM 21.2.4.1.3 - Responsibilities section added.

(6) IRM 21.2.4.1.4 - Program Controls section added.

(7) IRM 21.2.4.1.5 - Acronyms section added.

(8) IRM 21.2.4.1.6 - Related Resources section added.

(9) IRM 21.2.4.1.7 - Accounts Maintenance Mission and Guidelines moved from IRM 21.2.4.1.1.

(10) IPU 17U0075 issued 01-10-2017 IRM 21.2.4.3.1 - Added an exception to the requirement for adding an AMS narrative when working CP 80/CP 080 notices.

(11) IRM 21.2.4.3.1 - Clarified procedures for not adding an AMS history when working CP80/CP080 notices.

(12) IPU 17U0075 issued 01-10-2017 IRM 21.2.4.3.2 - Removed procedures to close the case with no action if AUR determines the credit or payment is not related to the AUR case.

(13) IPU 17U0075 issued 01-10-2017 IRM 21.2.4.3.2 - Added procedures to ensure the correct IDRS category is used when working AMRH cases.

(14) IRM 21.2.4.3.2 - Added BMF-AUR procedures.

(15) IPU 17U1073 issued 06-28-2017 IRM 21.2.4.3.4.3 - Added reference to IRM 21.2.4.3.44.2, CP80/CP080 Resolution and AMRH12 Reply Received.

(16) IRM 21.2.4.3.1 - Revised Taxpayer Advocate Service information and added Taxpayer Bill of Rights information.

(17) IPU 17U0075 issued 01-10-2017 IRM 21.2.4.3.5 - Removed IRM 25.23.4.4.1 reference.

(18) IPU 17U1073 issued 06-28-2017 IRM 21.2.4.3.10 - Added reference to IRM 21.2.4.3.44.2, CP80/CP080 Resolution and AMRH12 Reply Received.

(19) IPU 17U0075 issued 01-10-2017 IRM 21.2.4.3.10.1 - Removed references to EDGAR and VIVISIMO for researching online for taxpayer contact information.

(20) IPU 17U0075 issued 01-10-2017 IRM 21.2.4.3.10.1 - Added reference to IRM 21.5.7.4.4.2 for Form 8765 completion and routing procedures.

(21) IPU 17U1073 issued 06-28-2017 IRM 21.2.4.3.10.1 - Added an exception to required telephone contact to international taxpayers and entities.

(22) IRM 21.2.4.3.11 - Changed the term of Incorrect refund to Erroneous refund.

(23) IPU 17U1073 issued 06-28-2017 IRM 21.2.4.3.17 - Updated procedures for taxpayer correspondence when the taxpayer is not required to file a return.

(24) IRM 21.2.4.3.17 - Added link to Document 6209 Section 8A-6 for filing requirements description.

(25) IRM 21.2.4.3.17 - Added procedures to complete full research to determine if an overstamped check is involved.

(26) IPU 17U1073 issued 06-28-2017 IRM 21.2.4.3.18 - Clarified procedures for opening an IVO IDRS control base for Bank Lead issues.

(27) IRM 21.2.4.3.18 - Clarified procedures for opening an IVO IDRS control base.

(28) IRM 21.2.4.3.18 - Removed obsolete procedures for the 2011 Prisoner Initiative.

(29) IPU 17U0075 issued 01-10-2017 IRM 21.2.4.3.19 - Revised procedures for routing and processing transcripts with Identity Theft involvement.

(30) IRM 21.2.4.3.19 - Updated OFPs for transcripts with identity theft involvement.

(31) IPU 17U1073 issued 06-28-2017 IRM 21.2.4.3.20 - Updated IDRS reassignment number for TRNS46 with DMF criteria.

(32) IPU 17U1266 issued 08-24-2017 IRM 21.2.4.3.20 - Added procedures for working TRNS46 cases with S- freezes.

(33) IPU 17U1073 issued 06-28-2017 IRM 21.2.4.3.24 - Added procedures for Employment Code F.

(34) IRM 21.2.4.3.27 - Revised note for partnerships of S Corporation entities that were in existence prior to 1987 and received permission to file a fiscal year.

(35) IRM 21.2.4.3.27 - Removed Form 720 required payments reference.

(36) IPU 17U1073 issued 06-28-2017 IRM 21.2.4.3.29 - Revised OVDP payment identifiers.

(37) IPU 17U0075 issued 01-10-2017 IRM 21.2.4.3.30.2 - Updated ITIN procedures to allow verifiable income and withholding.

(38) IPU 17U0075 issued 01-10-2017 IRM 21.2.4.3.32 - Added a caution note for reducing bad check penalties when credits are on the module.

(39) IRM 21.2.4.3.32 - Added a caution for addressing situations where the module is now in credit status.

(40) IPU 17U1073 issued 06-28-2017 IRM 21.2.4.3.32 - Deleted IMF cross reference information.

(41) IRM 21.2.4.3.35 - Added link to IRM 21.2.4.3.22 for the identification and processing of duplicate return issues with ASFR or IRC Section 6020b involvement.

(42) IPU 17U0075 issued 01-10-2017 IRM 21.2.4.3.40.1 - Added a link to IRM 21.2.4.3.30 for AMRH09 transcripts with an IRSN or ITIN.

(43) IPU 17U0075 issued 01-10-2017 IRM 21.2.4.3.40.1 - Revised paragraph format for clarity.

(44) IPU 17U1073 issued 06-28-2017 IRM 21.2.4.3.40.1 - Updated IDRS CIS scanning number for Scrambled SSN/SSA2 cases.

(45) IPU 17U1073 issued 06-28-2017 IRM 21.2.4.3.40.1 - Added information for sending correspondence involving deceased taxpayers.

(46) IPU 17U0075 issued 01-10-2017 IRM 21.2.4.3.40.2 - Updated AMRH09 procedures for transcripts with valid and invalid account issues.

(47) IRM 21.2.4.3.40.2 - Added information for the identification of credit card payments.

(48) IPU 17U0075 issued 01-10-2017 IRM 21.2.4.3.43.1 - Revised AMRH11 procedures for transcripts with AUR involvement.

(49) IPU 17U1073 issued 06-28-2017 IRM 21.2.4.3.43.1 - Added information for TC 640 payments identified as cash bonds or IRC Section 6603 deposits.

(50) IRM 21.2.4.3.43.1 - Added link to Document 6209 for DLN campus file location codes.

(51) IRM 21.2.4.3.43.1 - Added procedures for BMF-AUR.

(52) IPU 17U1073 issued 06-28-2017 IRM 21.2.4.3.44 - Renamed section and combined AMRH12 and CP80/CP080 instructions.

(53) IPU 17U1073 issued 06-28-2017 IRM 21.2.4.3.45 - Section deleted - AMRH12 Transcript and CP80/CP080 Resolution - Taxpayer Replies to CP80/CP080 - Subsequent sections renumbered.

(54) IPU 17U1073 issued 06-28-2017 IRM 21.2.4.3.46 - Section deleted - Notice CP80/CP080 Issued Without a Transcript - Subsequent sections renumbered.

(55) IPU 17U1073 issued 06-28-2017 IRM 21.2.4.3.44.1 - Added new section for AMRH12 resolution.

(56) IPU 17U1073 issued 06-28-2017 IRM 21.2.4.3.44.2 - Added new section for AMRH12 and CP80/CP080 replies.

(57) IPU 17U0075 issued 01-10-2017 IRM 21.2.4.3.50 - Revised to include credits other than ES credits as a cause for the freeze condition.

(58) IPU 17U0075 issued 01-10-2017 IRM 21.2.4.3.50.1 - Changed ES credit verbiage to coincide with IRM 21.2.4.3.50.

(59) IRM 21.2.4.3.60 - Added procedures for BMF-AUR.

(60) IRM 21.2.4.3.62 - Added procedures for BMF-AUR.

(61) IPU 17U1073 issued 06-28-2017 Exhibit 21.2.4-3 - Updated -K freeze information.

Effect on Other Documents

IRM 21.2.4, Systems and Research Programs - Master File Accounts Maintenance, dated 09-06-2016, effective 10-01-2016, is superseded. This IRM also incorporates the following IRM Procedural Updates (IPU): 17U0075, 17U1073, 17U1266.

Audience

All employees who work Accounts Maintenance transcripts.

Effective Date

(10-01-2017)

Kevin M. Morehead
Director, Accounts Management
Wage and Investment Division

Program Scope and Objectives

  1. Purpose: This IRM section provides procedures and guidance for controlling and resolving Accounts Maintenance Research Hold (AMRH) and DIAGQ transcripts resulting from frozen and unsettled Master File account conditions.

  2. Audience: All Accounts Management employees who work Accounts Maintenance Research Hold (AMRH) and DIAGQ transcripts.

  3. Policy Owner: The Director of Accounts Management.

  4. Program Owner: Process and Program Management, Accounts Management, Wage and Investment (WI).

  5. Primary Stakeholders: The primary stakeholders are organizations that Accounts Management collaborates with, e.g., Return Integrity & Compliance Systems (RICS), Compliance, and Submission Processing.

  6. Program Goals: Program goals for this type of work are included in the Accounts Management Program Letter as well as IRM 1.4.16, Accounts Management Guide for Managers.

Background

  1. Accounts Maintenance Research (AMRH) is general account research and resolution of unresolved accounts. AMRH identifies Service areas where items did not process through the system correctly or completely.

  2. This section provides guidance for controlling and resolving frozen and unsettled conditions on the Master Files so they can move to the retention register.

    • The modules primarily reside on the Individual Master File (IMF) or Business Master File (BMF).

    • AMnn, STAT and AM-X transcripts (IMF and BMF) identify unresolved modules. See Exhibit 21.2.4-2, AMRH Freeze Table IRAF, and Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for specific transcript generation criteria.

Authority

  1. Refer to IRM 1.2.21, Policy Statements for Customer Accounts Services Activities, for information.

Responsibilities

  1. The Wage and Investment Commissioner has overall responsibility for the policy related to this IRM, which is published on a yearly basis.

  2. Additional information is found in IRM 1.1.13.9.4, Accounts Management, and IRM 21.1.1, Accounts Management and Compliance Services Overview.

Program Controls

  1. Program Reports: The program reports provided in this IRM section are for identification purposes for Accounts Management Customer Service Representatives (CSRs) and Tax Examiners (TEs). For reports concerning quality, inventory and IDRS age listings, please refer to IRM 1.4.16, Accounts Management Guide for Managers. IDRS age listings can also be viewed by accessing Control Data Analysis, Project PCD, on the Control D/Web Access server, which has a login program control.

  2. Program Effectiveness: Program effectiveness is determined by Accounts Management’s employees applying IRM guidance to successfully perform applicable account actions and duties.

  3. Program Controls: Goals, measures and operating guidelines are listed in the yearly Program Letter. Quality data and guidelines for measurement is referenced in IRM 21.10.1, Embedded Quality (EQ) for Accounts Management, Campus Compliance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS) and Electronic Products and Services Support.

Acronyms

  1. Below are common acronyms used in this IRM section. Acronyms not listed below may be found in the Acronym Database.

    Acronym Definition
    AC Action Code
    ACA Affordable Care Act
    AIMS Audit Information Management System
    AMRH Accounts Maintenance Research Hold
    AMS Account Management Service
    ASED Assessment Statute Expiration Date
    ASFR Automated Substitute for Return
    AUR Automated Underreporter
    BMF Business Master File
    BS Blocking Series
    cc Closing Code
    CC Command Code
    CCC Computer Condition Code
    CI Criminal Investigation
    CIS Correspondence Imaging System
    CSCO Compliance Services Collection Operations
    CSED Collection Statute Expiration Date
    CSR Customer Service Representative
    DIAG Diagnostic
    DLN Document Locator Number
    DMF Debtor Master File
    DPC Designated Payment Code
    EC Employment Code
    EFT Electronic Funds Transfer
    EFTPS Electronic Federal Tax Payment System
    EITC Earned Income Tax Credit
    EO Exempt Organization
    EP Employee Plan
    ES Estimated Tax
    FLC Filing Location Code
    HC Hold Code
    ICT Inventory Control Team
    IDRS Integrated Data Retrieval System
    IDT Identity Theft
    IMF Individual Master File
    IPSU Identity Protection Specialized Unit
    IRAF Individual Retirement Account File
    IRC Internal Revenue Code
    IRM Internal Revenue Manual
    IRSN Internal Revenue Service Number
    ITIN Individual Taxpayer Identification Number
    IVO Integrity & Verification Operation
    MFT Master File Tax Code
    NMF Non-Master File
    OBL Outstanding Balance
    OFP Organization Function Program
    OIC Offer in Compromise
    OVDP Offshore Voluntary Disclosure Program
    PC Priority Code
    PDC Posting Delay Code
    QRP Questionable Refund Program
    RC Reason Code
    RICS Return Integrity & Compliance Services
    RSED Refund Statute Expiration Date
    RTR Remittance Transaction Research System
    TAS Taxpayer Advocate Service
    TE Tax Examiner
    TE/GE Tax Exempt/Government Entity
    TC Transaction Code
    URF Unidentified Remittance File
    XSF Excess Collection File

Related Resources

  1. Refer to IRM 1.4.2.15, Related Resources, for information on related resources that impact internal controls.

  2. The Taxpayer Bill of Rights (TBOR) links to listing of those rights that already existed in the tax code, putting them in simple language and grouping them into 10 broad categories. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC Section 7803(a)(3), see https://www.irs.gov/taxpayer-bill-of-rights, and see IRM 1.2.10.37, Policy Statement 1-236.

Accounts Maintenance Mission and Guidelines

  1. The overall mission of the Account Maintenance (AMRH) program is to:

    • Identify unresolved accounts on the Master Files and produce AMRH transcripts for resolution.

    • Provide feedback to areas (and Quality Assurance) whose actions caused the unresolved conditions.

    • Inform Headquarters of systemic or procedural deficiencies.

    • Coordinate all open controls with the appropriate functions.

  2. The overall guidelines of the AMRH program are to:

    • Review and resolve all freezes or conditions that result in either an AMRH or DIAG-Q transcript. See IRM 21.2.4.2.1.3, Diagnostic Transcripts.

    • Maintain adequate staffing for timely resolution of transcripts.

    • Work with the Statute team to minimize barred assessments.

Accounts Maintenance Inventory

  1. This section discusses inventory for Account Maintenance. See IRM 21.5.2.4.23.4, Statute Imminent Documents, and IRM 25.6, Statute of Limitations, for detailed information on statute of limitations.

    Note:

    If the Assessment Statute Expiration Date (ASED) is within 180 days for AMRH transcript cases (90 days for non-transcript), and corrective action may require a tax assessment, route the case to Statutes.

Computer Output

  1. The Accounts Management System (AMS) electronically delivers Accounts Maintenance (AMRH) transcripts on a daily or monthly basis, replacing the printed paper forms. The data is extracted and sorted by a computer program, and cases are loaded into AMS as inventory items. AMS automatically assigns inventory cases to employees based on their skill codes and the number of cases in inventory. The AMRH manager, lead, or clerk may also manually assign transcript inventory to employees in their unit.

  2. AMS relays the information to the Integrated Data Retrieval System (IDRS) to establish control bases. See Document 6209, Section 14-9, Integrated Data Retrieval System (IDRS), Category Codes, for valid category codes.

    Note:

    If the IDRS control base associated with the transcript was not established when the transcript was generated, or the control base was closed in error, open a new control base using Command Code ACTON.

  3. Assigned and unassigned cases reside on AMS.

AMRH Transcripts
  1. An AMRH transcript generates for each module, Individual Retirement Account File (IRAF), IMF and BMF, with an unresolved condition. A specific module transcript generates for all IMF/BMF AMRH categories with the numeric indicator for the AMRH category met. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF.

  2. AMS prioritizes cases by run date, large dollar amount ($25K or more), oldest tax period, and priority of transcript (e.g., VERFPYMT).

Overage Listing
  1. The overage listing is a computer generated list of cases assigned to individual IDRS numbers that have met an established age. AMRH transcripts become overage at 120 days.

    Exception:

    Combat Zone clean-up transcripts, CZ500AM and CZNO500AM, become overage at 180 days.

Diagnostic Transcripts
  1. Diagnostic (DIAG) transcripts identify unresolved IDRS conditions. They may also identify operational problems in other functional areas. DIAG transcripts are received in paper form and must be researched through IDRS. There are two types of diagnostics:

    1. DIAG-P (Transactions): Issued for modules with transactions pending for an abnormal length of time (e.g., RJ, AP/EP, TP, PN, RS, UNNN). The IDRS Support Group works these transcripts.

    2. DIAG-Q (Tax Modules): Issued weekly to identify IDRS problem modules and provide a random review of IDRS file contents. They help identify unnecessary accounts on IDRS that can be removed. The AMRH team works these transcripts.

  2. Certain DIAG-Q transcripts are reviewed in other areas and then routed to AMRH:

    1. The IDRS Support Group routes type "1-9" transcripts with Reason Code 33 to the AMRH team, excluding conditions not resolved in AMRH. (Reason Code 33 indicates a freeze or hold condition is on the module, which should have been previously identified by an AMRH transcript.)

    2. Compliance Services Collection Operations (CSCO) routes transcripts to AMRH with Reason Code EE or QQ, and a Transaction Code 610 when the ASED has more than 90 days to expiration.

  3. Resolve these transcripts using general AMRH procedures and specific instructions for the particular freeze code identified. Also, use IDRS control base information to determine why the DIAG was issued (e.g., previous action taken did not resolve the condition identified).

    If Then
    A DIAG without a previous AMRH control base is received The AMRH manager should determine if a systemic problem exists within the AMRH program.
    A problem is identified (e.g., the AMRH program does not search for this condition) Contact the Planning & Analysis (P&A) Program Analyst.
    ASED is expired or will expire within 180 days Route the transcript to the Statute function.
Activity Codes
  1. See Exhibit 21.2.4-4, Activity Codes Used to Work AMRH Cases, when working AMRH cases.

Procedures for Accounts Maintenance

  1. The following section explains the procedures for Account Maintenance.

  2. These procedures do not circumvent the Quality Assurance Program within a campus.

  3. AMRH transcripts often reflect problems in other processing areas. The AMRH Supervisor, Work Leader and Tax Examiners should watch for recurring problems in the extraction. When problems persist, the AMRH Supervisor will:

    • Inform the responsible area, and provide examples and volume figures, whenever possible.

    • Follow up on problems to ensure corrective actions were taken.

  4. Report erroneous transcript data to the AMRH Analyst.

Accounts Maintenance Resolution

  1. Resolve freezes and unsettled conditions:

    • Corrective action: Resolve the account. Do not reassign the case to Adjustments, unless the case involves a technical issue for which you have not been trained (e.g., Net Operating Loss (NOL), Tentative Carryback, Mixed Entity, Scrambled Social Security Number (SSN), Injured Spouse).

    • Document history on AMS: Document case actions as an AMS narrative.

      Exception:

      CP80/CP080 notices are not generated on AMS. An AMS narrative is not required when resolving CP 80/CP080 notice cases.

    • Multiple freezes in an account: Resolve all applicable freezes unless specific freeze instructions state otherwise.

  2. Refer to the following Internal Revenue Manuals (IRM) to resolve freezes and unsettled conditions: (List not all inclusive)

    • IRM 21.5.1, General Adjustments

    • IRM 21.5.2, Adjustment Guidelines

    • IRM 21.5.6, Freeze Codes

    • IRM 21.5.8, Credit Transfers

    • IRM 21.6.5, Individual Retirement Arrangements (IRA), Coverdell Education Savings Accounts (ESA), Archer Medical Savings Accounts (MSA) and Health Savings Accounts (HSA)

    • IRM 21.6.7, Adjusting Individual Tax Accounts

    • IRM 21.7, Business Tax Returns and Non-Master File Accounts

Accounts Maintenance Initial Processing

  1. As cases are worked, Tax Examiners should look for quick closures. These are cases with:

    1. Pending or posted transactions that will resolve or have already resolved the AMRH freeze and module balance.

    2. Multiple IDRS AMRH control bases with another AMRH employee or AMRH generic control base at any campus. The employee assigned to the IDRS control base with the oldest IRS received date is responsible to resolve the account. If your case has the newest IRS received date, close your case and control base to the AMRH control base with the oldest IRS received date.

    3. Multiple IDRS AMRH control bases with Statute transcript employee or Statute generic control base at any campus. Close the case to the Statute transcript control.

      Exception:

      Do not close the case to the Statute transcript control if TC 560 has been input to increase the Assessment Statute Expiration Date (ASED) and the ASED period is greater than 180 days. AMRH works the case.

    4. Multiple IDRS AMRH control bases with a non-AMRH control base at any campus. See IRM 21.5.2.3, Adjustment Guidelines - Research. Coordinate with the other area to determine if the AMRH transcript will be resolved based on their case, unless there are specific procedures to address the multiple control. If so, close the case to them. If not, or if unable to contact the other area, work the case following IRM 21.2.4.3, Procedures for Accounts Maintenance.≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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    6. An open Audit Information Management System (AIMS) Control, Transaction Code (TC) 420 or TC 424 posted (except 08 -X, 16 J- and VERFPYMT freeze cases). See IRM 21.2.4.3.13, Audit Information Management System (AIMS).

    7. A case to be routed to another campus. See IRM 21.2.4.3.7, Transferring Cases to Another Campus.

    8. An unreversed TC 520 in the account. See IRM 21.2.4.3.12, Bankruptcy/Litigation (TC 520 with -V or -W Freeze).

    9. An open TC 922 Underreporter process code posted, and the transcript appears to be a result of or related to Automated Underreporter (AUR). See IRM 4.19.3.1, Overview of IMF Automated Underreporter, for additional information. See IRM 21.2.4.3.43.1, AMRH11 Resolution, to determine if you should route to the AUR function at the campus that originated the TC 922. If AUR returns the case, indicating the AUR issue was resolved, or the credit or payment is not related to the AUR case, AMRH must resolve the freeze.

    10. An open BMF-AUR process code posted, and the transcript appears to be the result of, or related to BMF-AUR. See IRM 4.119.4, BMF Liability Determination, BMF Underreporter (BMF AUR) Program, for additional information. See IRM 21.2.4.3.43.1, AMHR 11 Resolution, to determine if you should route to the BMF-AUR function. If BMF-AUR returns the case, indicating the BMF-AUR issue was resolved, or the credit or payment is not related to the BMF-AUR case, AMRH must resolve the freeze.

    11. A TC 130 Non-Master File (NMF) liability V- freeze with Blocking Series (BS) 200-299. Route to NMF Accounting unit. See IRM 21.5.6.4.43, V- Freeze, for additional information.

    12. A Foreign Account Tax Compliance Act (FATCA) freeze (-E, IMF TC 810). Close the transcript without taking any action.

    13. An open Offer-in-Compromise freeze (-Y, TC 480/TC 780). Close the transcript without taking any action.

      Exception:

      If TC 788 is present on the module and the freeze condition was present before the closing of the TC 780, take the following action: If the freeze release involves TC 29X input, see the caution below. If the freeze release does not involve TC 29X input, coordinate with the applicable OIC function located in Brookhaven or Memphis. See Monitoring Offer in Compromise (MOIC) Compliance Campus Locations for Offers in Compromise. Explain the freeze condition pre-dated the OIC closing and needs to be released. If OIC states they will address the issue, route the case. Take no further action. If OIC states AMRH can release the freeze, take the corrective action and add an AMS narrative accordingly.

      Caution:

      Route the case to OIC if the freeze release involves TC 29X input. Only OIC can input a TC 29X adjustment due to the Blocking Series required.

  2. Research IDRS and AMS for remaining cases:

    • Research AMS to view images scanned via the Correspondence Imaging System (CIS).

    • If research indicates, request documentation (e.g., documents from Files, taxpayer correspondence),and associate received documents with the related case, or retain in a separate file in the same sequence as the related case.

  3. Workable AMRH cases must remain in "Active" status on AMS. A case is workable unless it is in "Suspense" status due to a delay in processing beyond the assignee's control. Examples include:

    • Waiting for a reply from the taxpayer.

    • Waiting for a reply from another campus.

    • Waiting for document from Files (e.g., document request, special search).

    • Waiting for technical assistance.

    • Waiting for Examination (e.g., Cat. A referral).

  4. Ensure the IDRS category is correct for the type of AMRH case being worked. Correct the IDRS category if necessary.

Civil Penalty Modules

  1. Examination, Tax Exempt/Government Entities (TE/GE), Collection and Information Return Processing (IRP) assess certain civil penalties that penalize persons for acts related to another’s tax return. Examples include the Trust Fund Recovery Penalty and Return Preparer Penalties.

  2. Two Master File Tax Codes (MFT) record assessments, abatements and other account actions:

    • MFT 55: processed on IMF

    • MFT 13: processed on BMF

  3. Penalties post as a TC 240 with a three-digit reference number, which identifies the penalty type and the function that assessed the penalty. A TC 290 .00 is input along with TC 240. A TC 150 never posts to a civil penalty module. Refer to Document 6209, Section 10.8, for a list of civil penalty reference numbers.

    If Then
    Module contains a Trust Fund Recovery penalty (TC 240 with ref. 618) Route the transcript to Ogden CSCO. 1973 N Rulon White Blvd, Ogden, UT 84404, Mail Stop 5300.

    Exception:

    On manual refund cases, route the case to the campus that initiated the manual refund.

    Module contains a W-4 penalty (TC 240 with ref. 616) Route all penalty abatement requests and related correspondence to Andover CSCO Withholding Compliance Program at Stop 834. See IRM 5.19.11.11.4, Penalty Appeal Procedures.
  4. Refer to IRM 20.1.1, Introduction and Penalty Relief, for an explanation of civil penalties.

Civil Penalties Processing
  1. AMRH should identify and work unresolved conditions. Because these modules are non-return modules, some AMRH conditions may not apply, as some are identified by a TC 240 instead of the TC 150.

    Note:

    STAT transcripts do not generate based on a "true" Assessment Statute Expiration Date (ASED), the statute bar date depends on taxpayer action or non-action. Therefore, STAT transcripts are extracted using the minimum amount of time until the ASED has expired. (The "dummy" ASED date for these accounts is two years and six months from the date of the control Document Locator Number (DLN) in the module.)

  2. If the identified account contains a credit and no TC 240:

    1. If a payment was made as part of the Streamlined Filing Compliance program, identified by TC 670 with DPC 61, close the case with no action. See IRM 21.8.1.27, Streamlined Filing Compliance, for additional information.

    2. Look for a possible open case in Automated Underreporter (AUR), Examination, Collection, TE/GE, or account where the penalty may be posted.

    3. Review IDRS (valid and invalid segments, spouse's SSN), NMF, MFT 30 audit assessments and any open balance accounts.

    4. If a payment was intended for another account, transfer the credit.

    5. Research payment through Remittance Transaction Research (RTR). If necessary, request the payment document, Document (Doc) Code 54 or 47 documents from files (look for an unassessed penalty listed on audit papers or the payment voucher), or contact the taxpayer and ask why the payment was submitted.

    6. If research or the taxpayer's response indicates a penalty should be assessed, route to the responsible area.

    7. See IRM 21.2.4.3.10, Applying Unresolved Credits, if unable to determine where to apply the payment.

  3. If there is a TC 240 in the account and AMRH research does not resolve the account balance:

    1. Contact the area responsible for assessing the penalty for assistance.

    2. If there are multiple penalties in the account, contact the area responsible for the last assessed penalty.

    Note:

    Blocking Series 609-629 for IMF identifies an AUR assessed penalty.

  4. Process AMRH transcripts received for civil penalty modules (MFT 13 and MFT 55) according to general AMRH instructions, and specific instructions for the particular transcript type.

  5. On a civil penalty module, a TC 290 .00 must be input along with the TC 240, which posts on Master File. If a freeze should be released, input necessary transactions on MFT 13 or 55 accounts to reverse the freezes (e.g., TC 571 to release TC 570). If a TC 290 .00 is input to release the freeze, use Blocking Series 52.

Accounts Maintenance Correspondence

  1. Accounts Maintenance is responsible for requesting any documentation necessary to resolve AMRH conditions. Initiate correspondence even if another function previously sent correspondence. See Exhibit 21.2.4-1, Letters Used to Resolve AMRH Cases.

  2. Correspondence is also required to explain:

    1. How the account was corrected.

    2. Taxpayer errors discovered in processing which caused or will cause processing delays (only if there was not prior notification).

  3. Send a closing letter to the taxpayer when releasing a freeze or resolving a condition that results in a refund, offset, or balance due. This applies to all cases, EXCEPT for the following:

    1. A CP notice generates to the taxpayer, due to the action taken, explaining the overpayment/underpayment and eventual refund, offset, or balance due.

      Note:

      A credit transfer made to a settled period without a correspondence received date does not generate a notice to the taxpayer.

    2. The action results in a refund the taxpayer expects (e.g., the taxpayer responded to CP80/CP080 notice with a return, the return was processed and the refund was issued).

      Note:

      Send a closing letter explaining the adjustment if the generated adjustment notice will not give an adequate explanation of the actions taken.

  4. Use IDRS letters to correspond with taxpayers whenever possible. Managers must review Quick Notes. Use simple language to communicate the message.

    1. Review IDRS to ensure the transcript address is current.

    2. Check the Centralized Authorization File (CAF) file to ensure the information is mailed to the taxpayer's representative, if applicable.

Responding to Taxpayers
  1. Initiate responses to taxpayer correspondence within 30 calendar days of the initial IRS received date (counting the day it is received). If unable to meet this time limitation, send an interim letter within 30 calendar days of the IRS received date, stating the reason for the delay and a completion date.

  2. Follow timeliness guidelines for acknowledging and working taxpayer correspondence. See IRM 3.30.123.5, Taxpayer Correspondence, Centralized Authorization File (CAF), Statutes, Taxpayer Advocate Service (TAS), Return and Income Verification Services (RAIVS) Photocopies and Files. Managers must monitor compliance with these guidelines. Use either computer generated or manual reports.

  3. Answer all correspondence received from taxpayers, indicating:

    1. "This is in reply to your correspondence dated MM/DD/YY" .

    2. An explanation of the action taken, even if the action was exactly what the taxpayer requested.

      Note:

      Do not correspond to the taxpayer indicating we received the requested information.

  4. Per the Taxpayer Bill of Rights (TBOR), taxpayers have the right to expect a fair and just tax system which provides taxpayers with the opportunity to have their facts and circumstances considered when it might affect their underlying liabilities, ability to pay, or ability to provide information timely.

  5. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service (TAS) if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through normal channels. For additional information on the Taxpayer Bill of Rights, See http://taxpayeradvocate.irs.gov/About-TAS/Taxpayer-Rights.

  6. Refer taxpayers to TAS when the contact meets TAS criteria. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, or when Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), is attached and steps cannot be taken to resolve the taxpayer's issue the same day.

  7. "Same day" includes cases that can be resolved in 24 hours, as well as cases where steps can be taken within 24 hours to begin resolving the issue. See IRM 13.1.7.4, Same Day Resolution by Operations.

  8. When making a TAS referral, use Form 911, and forward to TAS in accordance with your local procedures.

  9. TAS Service Level Agreements (SLAs):

    • The National Taxpayer Advocate has reached agreements with the Commissioners of the Wage & Investment (W&I) Division, Small Business & Self Employed (SB/SE) Division, Tax Exempt & Government Entities (TE/GE), Criminal Investigations (CI), Appeals, and Large Business and International (LB&I) that outline the procedures and responsibilities for the processing of Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are known as Service Level Agreements (SLAs).

    • The SLAs are located at http://tas.web.irs.gov/policy/sla/default.aspx.

Requesting Information From Taxpayers
  1. All correspondence to taxpayers requesting additional information should include the following:

    1. A 30 day response time.

      Exception:

      Overseas taxpayers have a 45 day response time.

    2. Action the IRS will take if a timely response is not received.

    3. "When you reply, please send us your telephone number and the most convenient time for us to call so we may contact you if we need more information."

  2. If a phone number is available, and local management approves, call the taxpayer for the information. If the taxpayer requests confirmation of the conversation, send a follow-up letter.

    Note:

    Before disclosing any tax information, you must be sure you are speaking with the taxpayer or authorized representative. See IRM 21.1.3.2, General Disclosure Guidelines, and IRM 11.3.2.6.1, Leaving Information on Answering Machines/Voice Mail, before leaving any messages on a taxpayer's answering machine, See IRM 11.3.1.11, Facsimile Transmission of Tax Information, prior to faxing confidential tax information to the taxpayer.

Taxpayer Response
  1. If the taxpayer responds (timely or late) to a request for information and the case cannot be closed within 30 days, send an interim letter to the taxpayer. An interim letter must:

    1. Identify the reason a final response is delayed.

    2. Specify when the final response will be mailed.

    3. Include the name, telephone number, and organizational symbols for reference purposes as a contact point.

    4. Indicate: "When you reply, please send us your telephone number and the most convenient time for us to call so we may contact you if we need more information."

      Note:

      See IRM 21.3.3.2(3), What is the Definition of Correspondence? - Policy Statement P-21-3 (Formerly P-6-12) Exclusion List, for work (e.g., incoming replies to solicitations for information needed to secure or complete the processing of a tax return), that does not meet the definition of correspondence under Action 61, and does not require an interim letter.

  2. Review all replies and take the following action:

    If the reply Then
    Relates only to a prior credit that was transferred to Excess Collections File (XSF) or left on Master File. AMRH works the case. See IRM 21.2.4.3, Procedures for Accounts Maintenance.
    Is received with a return and the taxpayer is required to file. See IRM 21.2.4.3.44.2, CP80/CP080 Resolution and AMRH12 Reply Received.
    Is received with a return and the taxpayer is not required to file. See IRM 21.2.4.3.17, Taxpayer Not Required to File Return.
    Is in reference to issues other than those above. Forward the case to the Accounts Management function or work the case according to local procedures.

    Note:

    If there is an open control base on IDRS, contact the controlling area.

No Reply From Taxpayer
  1. On all cases where the taxpayer did not reply to correspondence, document "No Reply" on AMS. Review IDRS Command Code (CC) SUMRY for additional control bases. Follow instructions for no replies under the appropriate freeze code closing action.

    Note:

    Research for a more current address is not required.

Purging Correspondence
  1. On AMS, the correspondence response time is set based on the type of correspondence. A response time of 70 days, is allowed for overseas taxpayers. Domestic taxpayers have a response time of 45 days.

    Note:

    The case will automatically be moved from suspense inventory to active inventory after the 45 or 70 day response period.

Address Change/Correction

  1. Correct spelling, typographical or any errors in the taxpayer's entity. See IRM 3.13.5, Individual Master File (IMF) IMF Account Numbers, or IRM 3.13.2, BMF Account Numbers, for general requirements for a change of address. Also refer to Command Codes INCHG and BNCHG.

  2. See IRM 21.3.4.11.2, Taxpayer Request for Address Change, for further information.

    Note:

    Due to the high level of identity theft, it is extremely important to ensure the changing of a taxpayer’s address is warranted and necessary, as shown in supporting documentation/forms. See IRM 21.1.3.2.3, Required Taxpayer Authentication, and IRM 21.1.3.2.4, Additional taxpayer Authentication, for a complete list of the authentication items.

Undeliverable Correspondence

  1. Research to correct incomplete or incorrect names and addresses on undelivered letters. If the data was complete and correct, research for a more current address. If the tax return is present in your case file, check it for more complete or correct information. (Do not order the return just to check the address). Otherwise, research AMS history, RTR, Correspondence Imaging System (CIS), and IDRS CC ENMOD, IMFOLE, INOLE, NAMES/E, RTVUE and TRDBV. Research open IDRS modules for any pending (PN TC 150/TC 976) return. If found, monitor for updated address/entity information.

  2. If you find more complete or correct information, or if you find a more current address, reissue or re-mail the correspondence.

    Note:

    Issue a letter to a third party only if that party is identified in the CAF, which maintains data for Authorized Representatives (e.g., Form 2848, Power of Attorney and Declaration of Representative), and appointees (Form 8821, Tax Information Authorization).

  3. Do not update MF based on yellow sticker address provided by Post Office. See IRM 21.3.3.4.12.1.1, Undelivered Mail Procedures for Accounts Management .

  4. If another address is not found or a reissued letter is undeliverable, follow instructions under the specific freeze.

    Note:

    If a taxpayer is incarcerated, correspondence may be returned by a prison, stating that a prisoner number is needed in order to deliver the letter. See IRM 3.13.2.9.27, Correspondence from Incarcerated Taxpayers.

Transferring Cases to Another Campus

  1. Do not transfer a case to another campus unless instructed per the IRM. If research indicates the case is resolved, do not transfer.

  2. Use Form 3210, Document Transmittal, to transfer cases.

  3. International returns are subject to the same test as other returns when determining whether to transfer to another campus. See IRM 21.8.1.1.1, Campus Consolidation and Program Centralization, and IRM 3.10.72.5.3, International Sorting Instructions, for additional criteria.

    1. An International or Possession return has either a foreign address or income from a foreign source. In addition, there are a variety of forms filed that are treated as International returns. See IRM 3.10.72.5.2, International and US Possession Returns and Documents and IRM 3.10.72.5.3, International Sorting Instructions.

  4. Send IMF transcripts meeting the international and possession return criteria above to Philadelphia Accounts Management via Form 3210 with AMS "Summary Print" to:
    Philadelphia TPR Department
    2970 Market St
    Mail Stop BLN 3-L08.151 Account Maintenance Dept 5
    Philadelphia, PA 19104

(B- Freeze)

  1. If a B- freeze is identified on an account, follow procedures per IRM 21.5.6.4.3, B- Freeze.

Increased Liability Cases

  1. In some cases, the original return was designated for audit but was not reviewed by Examination or TE/GE. Consequently, any additional liability reported on an amended return may not have been assessed. Be aware of actions needed to assess additional liability. See IRM 21.5.3.4.7, Processing Claims and Amended Returns With Examination Involvement, IRM 21.6, Individual Tax Returns, for IMF, and IRM 21.7, Business Tax Returns and Non-Master File Accounts, for BMF.

Applying Unresolved Credits

  1. If the payment belongs to the taxpayer, look for other tax periods or MFTs with an Outstanding Balance (OBL). Review zero balance accounts in status other than 12 for possible unassessed penalty and interest accruals. Examine the tax return, payment voucher, and taxpayer contact.

    1. If a liability exists in another module, release the freeze and let the credit offset. For debit balances, do not transfer a credit to a module containing a freeze or restricted condition that would prevent the computer from offsetting the credit to the debit module, unless the credit belongs on the debit module (e.g., -E freeze, Master File Status 14).

  2. If, after performing AMRH research and following AMRH procedures, credits cannot be applied to an account and the case is still not resolved, transfer the credit to Excess Collections File (XSF) or Unidentified Remittance File (URF). See IRM 3.14.2.7.3, Unidentified Remittance and Excess Collections Files. Transfer to:

    • Excess Collections (Account 6800) if the credit is over one year old (also apply credits with Doc Codes 48, 58, 65, regardless of their age, to this account); use Form 8758, Excess Collections File Addition.

    • Unidentified Remittance File (Account 4620) if the credit is less than a year old (other than Doc Codes 48, 58, or 65); use Form 2424, Account Adjustment Voucher.

    Note:

    Follow specific instructions for the type of transcript. For example, on Credit, No Return (12) transcripts, leave the credit on Master File and close case control, "NOREPLY." See IRM 21.2.4.3.44.2, CP80/CP080 Resolution and AMRH12 Reply Received.

  3. If it is evident that the credit is not a true credit (e.g., transfers–out/in, erroneous posting), notate on Form 8758, Excess Collections File Addition, or Form 2424, Account Adjustment Voucher, that the credit is not valid.

  4. See IRM 3.17.10.3, Unidentified Remittance File, (URF) or IRM 3.17.220, Excess Collections File, for additional processing instructions.

  5. Before transferring withholding credits (TC 806) to XSF or URF, validate with Form W-2, Wage and Tax Statement, Form 4852, Substitute for Form W-2, Wage and Tax Statement, (substitute from the taxpayer) or facsimile, or Command Code IRPTR. Disallow any unsubstantiated amount. Follow procedures in IRM 21.4.5.4.3Category B Erroneous Refunds.

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Excess Collections File (XSF) for AMRH
  1. To apply credit to the Excess Collections File (XSF), prepare Form 8758, Excess Collections File Addition, and attach documentation, proving there is a credit; also indicate the research performed. Forward to the Excess Collections area. When transferring multiple payments to the XSF, mark Box 8 on Form 8758 to ensure that a TC 570 will be entered with the credit transfers to prevent erroneous refunds.

    1. When determining which credits or payments to apply to XSF, always apply any credit elect and withholding credit first to the tax liability. Apply any payments to the tax liability by the earliest received date.

    2. As of January 1, 2008, all credits and payments are assigned a Trace ID Number for tracking purposes. If you are transferring a credit or payment to Excess Collections File and the credit or payment is dated after December 31, 2007, you must enter a Trace ID Number in box 21 of Form 8758, Excess Collections File Addition. See IRM 3.17.220.1.9, Trace ID Number for Tracking Credits, for more information.

    3. When a credit or payment is moved to the Excess Collections File (XSF) or the Unidentified Remittance File (URF), input Transaction Code (TC) 971 Action Code (AC) 296 on the module to indicate research of the primary and related Taxpayer Identification Numbers (TINs) was completed. Related TINs may include a secondary Social Security Number (SSN) or an Employer Identification Number (EIN).

    4. When a credit is moved to the XSF or URF, check box 16 of From 8758. Enter "AMRH Team" and the reason why the credit is being moved in the explanation portion.

    5. Initiate telephone contact to determine proper disposition of unresolved payment(s) or credit(s). Research IDRS, AMS history, RTR, CIS or Directory Assistance to locate a taxpayer telephone number. If you cannot locate a telephone number from above research, research the internet per local management guidelines to obtain a contact telephone number. Utilize websites available to the general public (e.g., Google, SEC, and SWITCHBOARD). Add an AMS narrative to include what research tools were used to obtain telephone number and whether or not a successful contact is made.

      Exception:

      If contact is needed with an international taxpayer or entity outside of the United States, and there will be a toll or additional cost to the IRS, no phone call is required. Notate on Form 8758 section #30 - Taxpayer Contact/Telephone Number and Contact Name - Foreign Filer - No telephone contact.

    6. Large dollar credit modules, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , must have managerial approval of the originator's manager notated on Form 8758, Excess Collections File Addition, prior to the transfer to the XSF or URF.

  2. To retrieve credit from XSF, prepare Form 8765, IDRS Control File Credit Application. See IRM 21.5.7.4.4.2, Form 8765, IDRS Control File Credit Application, for procedures to complete and route the form.

Erroneous Refunds

  1. Erroneous refunds are sometimes issued to taxpayers due to misapplied payments, incorrect tax adjustments, unverifiable wages and withholding, fraudulent returns, incorrect TINs, etc. See IRM 21.4.5.4, Erroneous Refund Categories and Procedures.

Bankruptcy/Litigation (TC 520 with -V or -W Freeze)

  1. AMRH transcripts will generally not generate if there is an unreversed TC 520 with a -V or -W freeze posted to any module of the taxpayer's account. See IRM 21.5.6.4.44, -V Freeze, or see IRM 21.5.6.4.46, -W Freeze, for additional information.

  2. Original and amended returns filed after 10/22/94 can be processed using normal procedures. See IRM 5.9.4.2.1, BRA 94 and BAPCPA's Effect on Assessments.

  3. For issues not related to processing original and amended returns, close your control within AMS using Closing Action "TC 520 Posted" .

Audit Information Management System (AIMS)

  1. An unreversed TC 420 or TC 424 indicates that Examination, TE/GE or Appeals requested the return.

  2. All AMRH transcripts with a -L freeze are suppressed, except for the following transcript types (work according to their specific instructions):

    • 06 -W

    • 07 -V

    • 08 -X

    • 13 -G

    • 14 -0

    • 15 -U

    • 16 J-

    • VERFPYMT

    Note:

    Before resolving these freeze conditions, contact the Exam or TE/GE area working the case.

    Exception:

    Do not contact Exam or TE/GE if the AIMS status code is 00 - 06 or 08. Resolve the issue. See IRM 21.5.10 - 1, AIMS Status Code Guide - Field Cases.

  3. All other transcript types are suppressed until the ASED is within six months or the "-L" freeze is resolved. If a "-L" freeze is set after the AMRH transcript generated, close the case on AMS with the appropriate closing action below:

    • Closed No Action per TC 420

    • Closed No Action per TC 424

    Exception:

    Route cases with TC 420 and an open Substitute for Return (ASFR) to Exam. See IRM 21.2.4.3.22, IRS Prepared Returns.

Monthly Filer - Form 941M Cases

  1. These cases have either a 09 or 10 filing requirement and may be assigned to a revenue officer. AMRH may receive a Form 941M, Employer’s Monthly Federal Tax Return, in response to correspondence although the filing requirements are other than 09 or 10 (e.g., AM22, AM05 or AM09 transcripts).

  2. If the filing requirements are other than 09 or 10, return the Form 941M, Employer’s Monthly Federal Tax Return, to the taxpayer with Letter 3007C explaining they do not have Form 941 monthly filing requirements.

  3. If the filing requirements are 09 or 10, call the corresponding field office. The revenue officer responsible for Form 941M filers will help resolve the AMRH case.

End of Year Processing

  1. If corrective action is identified before or during the end of year cutoff, but prior to the first posting of the new processing year, (dead cycles) issue a manual refund if a computer generated refund will result in an unnecessary delay, costing the Service additional interest.

Filing Requirement Check

  1. Before corresponding with a taxpayer on an account without a return, check the filing requirements on IDRS. If the taxpayer does not have filing requirements for that tax period, do not attempt to secure a return. If the taxpayer submits a return, but does not have a filing requirement, route it to Entity to establish the filing requirements and process the return.

  2. If the filing requirements on the transcript module were deleted (e.g., Filing Requirement Code (FR) 03 or 51) on Form 941, Employer's QUARTERLY Federal Tax Return, and there are outstanding balances (OBLs) on other modules that exceed the credit available, transfer credit(s) to satisfy the oldest OBLs first.

  3. If the credit(s) on the transcript module exceeds the OBLs on other modules, correspond with the taxpayer before applying excess credit to OBLs.

  4. Refer to IRM 5.19.2, Return Delinquency.

Taxpayer Not Required to File Return

  1. The entity may show that the filing requirements were removed if a taxpayer is not required to file a specific return, or not required to file returns for a specific MFT. See Document 6209 Section 8A-6, Filing Requirement Codes (FR Codes).

  2. If the taxpayer provides a signed return, process the return.

  3. If the taxpayer response or correspondence states:

    If And Then
    They are not required to file a specific return. There are no payment(s) or credit(s) on the module. Input TC 590 cc 075 on the module to indicate the taxpayer is not liable to file a return for this tax period only.
    The payment(s) or credit(s) on the module were made, or applied in error, and not intended for any tax liability. Initiate a manual refund for the total payment and credit amount. Restrict the refund interest with TC 770 .00.
    Input TC 590 cc 075 on the module to indicate the taxpayer is not liable to file a return for this tax period only.
    They are no longer required to file returns for a specific MFT. There are no payment(s) or credit(s) on the module. Input TC 591 cc 075 on the module to indicate the taxpayer is not liable to file for this tax period and all subsequent tax periods for the same MFT.
    The payment(s) or credit(s) on the module were made, or applied in error, and not intended for any tax liability. Initiate a manual refund for the total payment and credit amount. Restrict the refund interest with TC 770 .00.
    Input TC 591 cc 075 on the module to indicate the taxpayer is not liable to file for this tax period and all subsequent tax periods for the same MFT.

    See IRM 21.6.1.4, Filing Status Change Procedures.

    Caution:

    Manual refunds may be subject to the Treasury Offset Program (TOP) per IRC Section 6402. See IRM 21.4.6, Refund Offset, If a taxpayer mistakenly makes a payment to the IRS, any excess payment would be an overpayment. An overstamped check by the IRS is an example of a payment which is not subject to TOP offset. Complete full research to determine if an overstamped check is involved. Make notation on request for manual refund.

    Note:

    When an employer requests the removal of a filing requirement indicator due to the appointment of IRC Section 3504 Agent or a Professional Employer Organization (PEO), and the Reporting Agent File on IDRS does not reflect that agent as acting on behalf of the employer, obtain a Form 2678, Employer Appointment of Agent, before adjusting the filing indicator. Check that the form has been executed by the agent as well as the employer. If the apparent employer responds that the PEO is the legal employer, document the response. See IRM 5.1.24.4.4, IRC 3504 Agent

    .

  4. On Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return, (MFT 10) tax module with an Employment Code (EC) W, IRC Section 501(c)(3) exempt from Federal Unemployment Tax (FUTA), in the entity, issue a manual refund with TC 770 .00 to restrict interest, without requiring a tax return. Input a TC 591, cc 75 in the cycle after the credit is resolved.

Injured Spouse Cases
  1. These instructions apply to AMRH cases with a TC 570, Blocking Series 92. Route to Campus IMF Adjustment function using AMS reroute function. Attach AMS Summary Print to Form 3210.

    • Unresolved Injured Spouse allocations

    • Form 1040/Form 1040A, U.S. Individual Income Tax Return, posted in 92 blocking series with TC 570 holding credits

    • Form 1040/Form 1040A, U.S. Individual Income Tax Return, in any blocking series with TC 570 holding credits, and TC 840 posted in 92 blocking series

    • TC 897 input with TC 290 .00 and Hold Code 4

    • "E-" Freeze cases with a TC 977 in the 92 or 93 blocking series without a posted TC 150

    Note:

    Further instructions can be found in IRM 21.4.6, Refund Offset.

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  2. IMF AM01 (-R freeze) and IMF AM17 (P- freeze) IDRS categories are used for transcripts generated to IVO.

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    Exception:

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

    Note:

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

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

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

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

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

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

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

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

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

    Note:

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

    Note:

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

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡

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

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

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

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

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

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

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

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ "

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

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

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

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

    Exception:

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ "

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡

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

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

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

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

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

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

    Note:

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

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡

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

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

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ "

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

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

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

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

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

    Note:

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

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡

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

    • ≡ ≡ ≡ ≡ ≡ ≡ "≡ " ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡

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

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

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

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

    Note:

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

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

    Note:

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

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

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡

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

      Note:

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

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

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

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

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

Transcripts with Identity Theft (IDT) Involvement

  1. Follow the procedures below to resolve transcripts with Identity Theft (IDT) and Identity Protection Specialized Unit (IPSU) involvement.

  2. Close the transcript as no action if there is an open IDT or IPSU IDRS control base with the IDRS categories below:

    IDRS Category IDRS Category IDRS Category
    IDI1 IDT1 IDS3
    IDI2 IDT2 IDS6
    IDI3 IDT3 IDS8
    IDI4 IDT4 IDS9
    IDI5 IDT5 GRVW
    IDI6 IDT6 IDTX
    IDI7 IDT8 ITAR
    IDI8 IDT9 IDII
    IDI9 IDS1
  3. If the IDT case was closed on IDRS with category IDT1, IDS1, IDT2, IDT3, IDS3, IDT4, IDT5, IDT6, IDS6, IDT8, IDS8, IDT9, IDS9, or ITAR, but all actions were not taken to resolve the freeze, route the transcript to the Image Control Team (ICT) or Campus Support CIS scanning to scan to the Centralized Distribution Site (CDS) IDRS number. Notate on the routing slip, the IDRS number (1174021564), Document Type, Category Code, and Organization Function Program (OFP) associated with the IDRS category the IDT case was closed with. See the table below for the correct Document Type, IDRS Category Code, and OFP:

    Exception:

    Close the case as no action if any of the following conditions are present for IDT2, IDT4, IDT5, or ITAR

    • AMS narrative indicating no response from taxpayer.

    • TC 972 with AC 522 with a Tax Administration Source "NORPLY" .

    • AMS narrative "ITARTOTAS" .

    Document Type Category Code OFP
    ID Theft IDT1 IDT1 710-40011
    ID Theft IDT2 IDT2 710-35722
    ID Theft IDT3 IDT3 710-40011
    ID Theft IDT4 IDT4 710-35724
    ID Theft IDT5 IDT5 710-35725
    ID Theft IDT6 IDT6 710-40016
    ID Theft IDT8 IDT8 710-40017
    ID Theft IDT9 IDT9 710-40019
    ID Theft Spanish IDT1 IDS1 710-40011
    ID Theft Spanish IDT3 IDS3 710-40011
    ID Theft Spanish IDT6 IDS6 710-40016
    ID Theft Spanish IDT8 IDS8 710-40017
    ID Theft Spanish IDT9 IDS9 710-40019
    ID Theft ITAR ITAR 710-35723
  4. If the IDT case was closed with IDRS category IDI1, IDI2, IDI3, IDI4, IDI5, IDI6, IDI9, or IDII, but all actions were not taken to resolve the freeze, route the transcript to ICT or Campus Support CIS scanning to scan to the IDRS employee that closed the case. Notate on the routing slip, the IDRS employee number that closed the case, Document Type, Category Code, and OFP associated with the IDRS category the IDT case was closed with. See the table below for the correct Document Type, IDRS Category Code, and OFP:

    Document Type Category Code OFP
    Exam Open IDT IDI1 710-40211
    AUR Open IDT IDI2 710-40221
    ACSS Domestic IDT IDI3 710-40231
    ASFR Open IDT IDI4 710-40243
    DITA Campus IMF IDT IDI5 710-40261
    DITA Field Exam IDI6 710-40262
    Campus Exam IDI7 710-10411
    Campus Exam 1120 IDI7 710-10411
    ACSS IDI7 710-10412
    ACSS-1120 IDI7 710-10412
    TDI IDT IDI9 710-40241
    Compliance RPM IDII 710-85431
  5. If the case was closed with IDRS category GRVW, but all actions were not taken to resolve the freeze, route the transcript to the responsible function. The responsible function is identified by the IDRS Activity Code associated with the GRVW control base. See IRM 25.23.3.3.4.2(3), Global Review - Action Required, for a list of GRVW Activity Codes and functions.

    Exception:

    Close the case as no action if any of the following conditions are present.

    • AMS narrative indicating no response from taxpayer.

    • TC 972 with AC 522 with a Tax Administration Source "NORPLY" .

    • AMS narrative "ITARTOTAS" .

  6. IDRS Category Code IDTX is no longer being used and no longer valid for Accounts Management, but is still used by other functions. If the case was closed with IDRS category IDTX, but all actions were not taken to resolve the freeze, research must be performed to identify the function responsible to resolve the freeze. Use IDRS CC MESSG, using universal access at the campus that closed the IDTX case, and the first five digits of the IDRS number of the employee that closed the case, to identify the responsible function.

    • If MESSG shows Accounts Management as the closing function, route the transcript to ICT or Campus Support CIS scanning to scan to the CDS IDRS number. Notate on the routing slip, the IDRS number (1174021564), Document Type, Category Code, and OFP associated with the IDRS category the IDT case was closed with prior to being closed as IDTX. Use the tables in (3) and (4) above to identify the correct Document Type, IDRS Category Code, and OFP.

    • If MESSG shows a closing function other than Accounts Management, route the transcript to the IDRS number of the employee that closed the case.

Processing TRNS46 Cases

  1. TRNS46 transcripts generate on a daily basis when an overpayment or refund is due on decedent modules when:

    • There is a CCC L or W coded income tax return, and no second name line is present on Master File.

    • TC 540 is on any tax module and there is tax module in credit status.

  2. If the freeze was set due to a Debtor Master File (DMF) adjustment, identified by TC150 DLN blocking series 92, close the transcript on AMS and open a new IDRS control base as follows:
    ACTON
    C#,CLTODMF,M,MISC
    1040100001,DDMMYYYY (Use transcript IRS received date)

  3. If "-A" (duplicate filing condition) freeze is on the module, route the transcript to the campus IMF Adjustment function.

  4. If "S-" freeze is on the module, take the following action:

    1. If no current processing year has been filed, or the address or entity information has not been updated within 1 year from the address change cycle (ADDR-CHG-CYC<), close the case with no action.

    2. If a current processing return has been filed, or the address or entity information has been updated within 1 year from the address change cycle (ADDR-CHG-CYC<), send Letter 18C. Include Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Request a response within 30 days. Suspend the case for 45 days.

    3. If a response with Form 1310, or other court documentation is received, follow the procedures beginning with (10). If the response is incomplete, correspond for missing information.

    4. If no response is received after 45 days, follow (13) below.

  5. Use on-line research tools in place of requesting document and transcripts, whenever possible.

    Example:

    If documentary evidence is missing or incomplete at processing, a Computer Condition Code (CCC) 3 will be input on the tax return. If no CCC 3 is present on RTVUE and ENMOD shows to whom the refund should be paid, it is not necessary to order the tax return.

  6. When necessary, verify the refund or overpayment amount, ensure all supporting documents are attached to the return and the information is complete (e.g., Form 1310, or court documentation).

    1. If information is complete, follow (7) below.

    2. If not complete, correspond with the taxpayer, as necessary, for missing or incomplete information. Use the applicable letter.

  7. When the information is received from taxpayer, input the Return Processable Date (RET-PROC-DT) using IDRS CC REQ54 with a TC 290. 00, and Hold Code 4.

  8. See IRM 21.6.6.3.22.2, Processing Decedent Account Refunds, to determine if a computer generated refund can be issued.

    Exception:

    If there is a TC 540 on any module, a manual refund must be issued. TC 29X with Priority Code (PC) 8 will not release the -X freeze.

    1. If a computer generated refund can be issued, input TC 290 .00 PC 8 to release the freeze.

    2. If a manual refund must be issued, follow (10) below.

  9. Research IMFOLE and INOLES for the date of death.

    • If TC 540 is not present on the tax module for the year the taxpayer died, use IDRS CC REQ77 to input TC 540 with the date of death. This action will delete the future filing requirements.

      Caution:

      If the IMFOLE date of death is the same as the INOLES date of death, and there is a NAP-generated TC 540 (DLN 28-277-111-1111-Y) on the module for the year of death, the TC 540 will go unpostable.

  10. Prepare Form 5792, Request for IDRS Generated Refund, for refund amount as outlined in IRM 21.4.4, Manual Refunds.

    1. Use the person claiming the refund as the payee.

  11. Change the entity to show the correct information for the filing year as necessary. See IRM 21.6.6.3.22.1, Updating the Entity on Decedent Accounts, for more information.

  12. The account must be controlled on IDRS and monitored until the TC 840 posts.

  13. If no reply is received after 45 days or the correspondence is returned undeliverable, transfer the credit to the Unidentified Remittance File (URF) or Excess Collections File (XSF) and close the case "NOREPLY" , or "UNDEL" , as applicable. See IRM 21.2.4.3.10.1, Excess Collections File (XSF) for AMRH.

Exempt Organization Returns

  1. Ogden campus works all Exempt Organization cases as shown below and BMF MFTs with specific sections identifying Exempt Organization (EO) returns. Process these AMRH cases according to the specific instructions for the type of transcript.

    • MFT 02 (Form 1120-POL)

    • MFT 34 (Form 990-T)

    • MFT 36 (Form 1041-A)

    • MFT 37 (Form 5227)

    • MFT 44 (Form 990-PF)

    • MFT 46 (Form 8038)

    • MFT 50 (Form 4720)

    • MFT 67 (Form 990 or Form 990EZ)

IRS Prepared Returns

  1. IRS prepares returns based on the available income information if the taxpayer refuses or does not file a return. The taxpayer can file a valid tax return, correct the proposed assessment, or agree to the proposed assessment. The deficiency procedures must be followed before making an assessment if the taxpayer does not agree with the proposed assessment.

    Note:

    If the Service follows the deficiency procedures and the taxpayer defaults on a statutory notice of deficiency allowing the Service to assess tax, and if the taxpayer subsequently submits a return showing less tax and the Service agrees with that amount, the assessment based on the Automated Substitute for Return (ASFR) may be reduced. The ASFR assessment must not be abated in full because the statute of limitations on collection is not extended when the taxpayer submits a return after the ASFR is assessed.

  2. An AMRH transcript may generate during the ASFR process. These returns are identified by a TC 150. 00 with a Tax Class 2, Doc Code 10, and Blocking Series 000 - 299.

  3. TC 421 without a TC 300 or TC 290 indicates a prior Exam open control at one time and the case is now closed as a Non-Examined or Surveyed as excess inventory. Send Letter 112C to request the missing tax return or a newly signed copy of the missing return, as a CP 80 will not generate on these modules. Suspend the case for 45 days.

    If Then
    The taxpayer replies with a signed copy of the return, or one has posted as a duplicate return. Refer to IRM 21.5.3.4.10.1, Non Filer Reject Returns.
    The taxpayer indicates payment(s) and/or credit(s) were misapplied Input appropriate credit transfer(s). See IRM 21.5.8, Credit Transfers and IRM 25.6.1.7, Credits and Payments.
    The taxpayer does not reply with a return, or indicate credit(s) were misapplied Route to Exam for case resolution.

    Note:

    See IRM 21.2.4.3.44, Credit, No Return (12), for additional information.

  4. Additional routing criteria.

    IF THEN
    TC 420 without TC 421 Open Examination. Route to the Exam operation indicated by TC 420 DLN.
    TC 421 with TC 300 Route to the Exam operation indicated by TC 300 DLN.
    TC 290 with .00 or other money amount, no TC 420/TC 421 on the account Route to Compliance Services Collection Operations (CSCO) or Exam based on TC 290 DLN: TC 290 and Blocking Series 54X or 64X were closed by Collection. TC 290 and Blocking Series 10X and 20X were closed by Exam Reconsideration.
    TC 494 with no TC 290 or TC 300 90 day Statutory Notice of Deficiency has been issued. If the account contains an open IDRS control, route to the open control. If there is no open IDRS control base, route the case to Exam based on the AIMS status code.
  5. If either scenario in (3) or (4) above needs to be routed, refer to: Who/Where Tab on the SERP Homepage.

  6. CSCO or Exam should resolve credit balance conditions before closing the ASFR or IRC Section 6020(b) case. If there was a credit balance on the module when CSCO or Exam closed the case, route the case to CSCO or Exam.

    Note:

    AMRH works the case if the excess credit posted after the ASFR closure.

    Note:

    Do not refer Non-Filer Reject Returns to CSCO or Exam. See IRM 21.5.3.4.10.1, Non-Filer Reject Returns.

  7. See IRM 21.5.3.4.10, Returns Prepared Under IRC Section 6020(b), when working transcripts for BMF returns prepared under IRC Section 6020(b).

    Note:

    Do not release a freeze that would allow a credit to refund or offset if the Refund Statute Expiration Date (RSED) expired.

  8. Route BMF tax returns (Forms 940, 941, 943, 944 etc.) with prior Exam 6020(b) involvement and no tax assessments (TC 150 for zero and no additional assessment) to: IRS 201 W Rivercenter Blvd. Stop 5702A, Employment Tax, Covington, KY 41011

    Exception:

    If the RSED is expired and TC 421 with Disposal Code (DISP-CD<35) is present, move the credit to XSF. See IRM 21.2.4.3.10.1, Excess Collections File (XSF) for AMRH.

Electronic Returns

  1. IMF electronically transmitted returns are processed by the Andover, Austin, Fresno, Kansas City, and Philadelphia Processing Campuses. Electronically filed returns have unique filing location codes in the document locator number (DLN). See IRM 3.10.73.9, Explanation of File Location Codes (FLC). The IMF file location codes are:

    • Andover Submission Processing Campus (ANSPC) - 16 (14 - secondary)

    • Austin Submission Processing Campus (AUSPC) - 76 (75 - secondary)

    • Fresno Submission Processing Campus (FSPC) - 80 (90 - secondary)

    • Kansas City Submission Processing Campus (KCSPC) - 70 (79 – secondary)

    • Philadelphia Submission Processing Campus (PSPC) - 30 (32 - secondary) (66 - foreign possession) (98 - foreign address)

  2. See IRM 3.10.73.9, Explanation of File Location Codes (FLC).and IRM 3.42.4.4.2, Identifying e-file BMF Identification Codes, for the filing location codes for BMF electronically filed returns.

  3. When an electronically filed return is needed to work a case, use TRDBV, RTVUE, BRTVU, or ERTVU. Electronically filed returns can be viewed via Employee User Portal (EUP). See IRM 21.2.1.22, Modernized e-file (MeF/TRDB).

  4. A printed electronic return is considered the original return. Printed electronic returns are identified by the words "Electronic Return - Do Not Process" in the top margin of the return.

Employment Tax Returns with Employment Codes F, G, T, or W

  1. Employment Code "F"

    1. Employment Code F is assigned to Federal Agency entities. Federal Agencies are not required to file certain tax returns, including Form 940, FUTA tax. The Federal Agency Delinquency Program (FAD) is centralized in SBSE, BSC Campus, Collection Operation, to resolve delinquent tax issues assessed to Federal agencies. Forward all inquiries, including phone calls and correspondence regarding Federal entities to the FAD group. If there is a credit on a Federal Agency entity, identified with an Employment Code F, do not release the freeze for refund or offset. See, SERP - Who/Where - Federal Agency Delinquency (FAD) Contact Information, for guidance on forwarding inquires to the FAD team.

  2. Employment Code "G" or "T"

    1. If there are no taxable Federal Insurance Contribution Act (FICA) Wages assessed, close the case to the BMF Adjustments function. To determine if Taxable Wages were assessed, check the four letter character FIWG below the TC 150 DLN. If there is no amount to the right of the FIWG, then wages were not assessed. See IRM 3.13.2.5.4, Employment Code (EC) "G" and IRM 3.13.2.5.9, Employment Code (EC) "T" , for employment code description.

  3. Employment Code "W"

    1. This code is assigned to tax exempt organizations of the type described in IRC Section 501(c)(3), IRC Section 501(e), IRC Section 501(f) and IRC Section 501(k). These are organizations operated exclusively for religious, charitable, scientific, literary, educational, or humane purposes, or for the purposes of testing for public safety. Employment Code W indicates that the organization is not subject to Federal Unemployment Tax Act (FUTA). See IRM 3.13.2.5.10, Employment Code (EC) "W" , for employment code description.

Processing EXES-TC 840 Transcripts (J-/-X Freeze)

  1. Transcripts generate displaying both the J- and the -X freezes.

  2. When a Form 1040 claims less estimated tax credit than that posted to the Master File, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ an AM16 transcript (EXCESS Estimated Tax (ES) Credit "J-" freeze) generates. These transcripts generate monthly.

  3. When the taxpayer also claims an excess overpayment, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ the EXES-TC 840 ("-X" freeze) transcript generates. These transcripts generate weekly.

  4. Verify TC 806, if present, to ensure ES credit was not erroneously reported on Form 1040 as withholding. Reverse erroneous withholding with TC 807 Priority Code 8.

  5. If the case involves a joint return with unclaimed credit elect and the same taxpayers filed joint the previous year, input a TC 290 .00 with Priority Code 8 to release both freezes.

  6. If the case involves joint estimated tax payments:

    1. Research both taxpayers' accounts including RTVUE and Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, (line 5, Total payments), if any. If the taxpayer research confirms the allocation of the total estimated tax payments, allocate the payments without contacting either taxpayer.

    2. If there is no return filed, no Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or if the taxpayer research does not agree on how the total estimated tax payments should be credited between them, contact both taxpayers sending Letter 1505C to each taxpayer to determine credit disposition.

  7. Suspend the case until the response period has ended or both replies are received:

    1. See IRM 21.6.3.4.2.3.3, ES Joint Allocation, If/Then table for disposition of credit based on taxpayer response.

    2. If taxpayers cannot provide an allocation of joint payment(s) AND you cannot determine allocation of payment(s) per ratio of each spouse's separate tax, OR if neither respond, do not attempt to allocate income, deductions or credits. Move ES credits to Excess Collections (XSF). See IRM 21.2.4.3.10.1, Excess Collections File (XSF) for AMRH. Release withholding, if present, with TC 290 .00 and a Posting Delay Code (PDC) 6.

Combat Zone Clean-Up Transcripts

  1. Combat Zone clean-up transcript generates on accounts until the combat zone indicator (entity) is changed to show "inactive." Route accounts showing a debit balance (Status 20, 21, 22, 56, 58) and/or a return delinquency (Status 02 or 03) to CSCO. Work all remaining transcripts in the AMRH team.

  2. See IRM 5.19.10.7.2, Combat Zone Clean-Up Transcript, for procedures for working these transcripts.

IRC Section 444 Cases

  1. The Omnibus Budget Reconciliation Act (OBRA) of 1987 enacted IRC Section 444, which allowed certain Partnerships, S Corporations and Personal Service Corporations to file their income tax return on a taxable year other than that required by law. Taxpayers electing to use IRC Section 444 must file Form 8716, Election to Have a Tax Year Other than the Required Tax Year, on a fiscal year ending in September, October, or November (the deferral may not exceed three months).

    Note:

    Grandfathered Fiscal Year - Partnership of S Corporation entities that were in existence prior to 1987 and received permission to file a fiscal year tax return were permitted in 1988 to elect under section 444 to retain their tax year even if the deferral period exceeds three months.

  2. Internal Revenue Code (IRC) Section 444 requires taxpayers who choose a fiscal year ending September 30th, October 31st or November 30th, to file Form 8752, Required Payment or Refund under Section 7519, and remit a "required payment" that represents the value of the tax deferred. Form 8752, Required Payment or Refund Under Section 7519, is not required for Personal Service Corporations. Instead, a Personal Service Corporation files Schedule H (Form 1120), Section 280H Limitations for a Personal Service Corporation (PSC), with the corporation income tax return.

    Note:

    These cases should be assigned to tax examiners who specialize in resolving Form 8752, Required Payment or Refund Under Section 7519.

  3. Form 8752, Required Payment or Refund Under Section 7519, is due on or before May 15th of each calendar year following the calendar year in which the applicable election year begins (e.g., if an applicable election year begins on October 1, 2016, Form 8752, Required Payment or Refund Under Section 7519, must be filed by May 15, 2017).

  4. IRC Section 6651 penalties (failure to file and pay), should not be applied to IRC Section 7519 underpayments and these penalties should be abated. However, IRC Section 7519 (f) (4) imposes a penalty of 10% on the underpayment of amounts required to be paid under IRC Section 7519, unless the underpayment is due to reasonable cause.

  5. Use Document (Doc) Code 23 and Tax Class 2 to post the return to MFT 15. The following transaction codes identify the account status in the Entity module.

    • TC 052 - reverse erroneous TC 053, 054, or 055

    • TC 053 - change in accounting period approved, Form 1128, Application To Adopt, Change, or Retain a Tax Year

    • TC 054 - adopt, change or retain Fiscal Year Month (FYM)

    • TC 055 - adopt, change or retain FYM, approved Form 8716, Election To Have a Tax Year Other Than a Required Tax Year (accounting period should be 09, 10, or 11)

    • TC 057 - termination of IRC Section 444 election

    • TC 058 - rejection of Form 8716, Election To Have a Tax Year Other Than a Required Tax Year

    • TC 059 - rejection of Form 1128, Application To Adopt, Change, or Retain a Tax Year

  6. Process according to the AMRH freeze condition criteria. Do not revoke the election.

  7. Refer to the following IRMs when resolving IRC Section 444 accounts:

    • IRM 25.6, Statute of Limitations.

    • IRM 21.7, Business Tax Returns and Non-Master File Accounts.

FYM Approved
  1. Once an election is approved, the electing Partnership/S Corporation must file Form 8752, Required Payment or Refund Under Section 7519, to report the required payment due under IRC Section 7519 and/or obtain a refund of net prior year payments. Any tax year that a IRC Section 444 election is in effect, including the first tax year, is an "applicable election year" and requires a Form 8752, Required Payment or Refund Under IRC Section 7519.

  2. Taxpayers electing IRC Section 444 are not required to remit a payment until a liability exceeds $500. However, even if no payment is required, Form 8752, Required Payment or Refund Under Section 7519, must be filed showing a zero payment due. Once a taxpayer's liability exceeds $500, the taxpayer must submit the required payment with Form 8752, Required Payment or Refund Under Section 7519. In addition, once a required payment is due, a payment is required for all subsequent applicable election years, regardless of the amount of the payment. Treat IRC Section 7519 required payments as a payment of tax for purposes of the statute of limitations on assessments and collections, but not for purposes of a refund request.

Election Terminated
  1. The election is terminated when the taxpayer conforms to a required tax year, liquidates, or files a final 1120S return. To receive a refund of the net required payments, the taxpayer must submit a final Form 8752, Required Payment or Refund Under IRC 7519, and check Box "C" or notate the top of the form "Termination of IRC Section 444 Election."

Individual Retirement Account File (IRAF) Freezes

  1. An IRA is a savings program that allows a taxpayer to set aside money for retirement. The contributions may be tax deductible and earnings are not taxed until they are distributed. There are various types of IRAF arrangements. See IRM 21.6.5, Individual Retirement Arrangements (IRA), Coverdell Education Savings Accounts (ESA), Archer Medical Savings Accounts (MSA) and Health Savings Accounts (HSA).

    1. Contributions to the plan may be tax deductible, or not, as in the case of the Roth IRA or Coverdell IRA. If contributions are not deductible, then some or all of the distributions may not be taxable.

    2. The allowable IRA deduction may be less than the contributions, if the taxpayer is covered by an employer retirement plan any time during the year.

    3. The IRA deduction may be reduced or eliminated depending on the filing status and amount of income.

    Note:

    Refer to Publication 590, Individual Retirement Arrangements (IRAs), for detailed explanation of IRAs.

  2. The most common freezes received in AMRH are the 02 K- (credit balance with(out) a TC 150) and the 04 -A (TC 150 with a TC 976 and no TC 29X).

  3. Refer to IRM 21.6.5.4, Individual Retirement Arrangement (IRA) Procedures, for additional information.

Old Credit Balance (02 K-)
  1. To resolve 02 K- (freeze without TC 150), use the following instructions:

    1. If a prior year debit balance will be satisfied by posting the credit, use CC ADD24 to transfer the credit.

    2. If the credit was caused by an offset (TC 896 on IMF and TC 796 on IRAF) and is available for refund, use CC ADD24 to reverse the offset. Use TC 792 to debit the IRAF and TC 892 to credit the IMF. Refunds cannot be issued directly from the IRAF if there is no TC 150.

      Note:

      Enter the appropriate spousal indicator 1 or 2 (1= primary taxpayer; 2 = secondary taxpayer) on the credit portion of the transfer. This indicator is necessary only with TC 896/796.

    3. Request the payment document and IMF returns if needed. If the credits are duplicate payment of Tax on Early Distribution ( Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts), use CC ADD24 to transfer the credit.

    4. If the payment is received with Form 1040X or Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts, and belongs on IRAF where there is no TC 150, establish the module. See IRM 21.6.5.4.11.4, Processing Form 5329 With TC 971 AC 144, and follow procedures to establish the module.

  2. To resolve the 02 K- (freeze with TC 150), if there is a refundable overpayment on the IRAF, prepare Form 5792, Request for IDRS Generated Refund, and use CC RFUNDR to refund to the taxpayer.

Duplicate Return (04 -A)/IRAF
  1. To resolve 04 -A (TC 150 and TC 976 posted) freeze conditions:

    1. Request original and amended returns to verify that the IRAF taxes (from the Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts) were assessed correctly.

    2. If the IRAF tax was assessed correctly on the IMF (no IRAF taxes due), use CC REQ54 with TC 290 for zero amount to release the freeze. Use Blocking Series 00 (IRAF non-refile DLN).

  2. If the IRAF taxes were not originally assessed, but are due (per the Form 5329, Additional Taxes on Qualified Plans (Including IRAs and Other Tax-Favored Accounts), assess the tax using the appropriate credit reference number. See IRM 21.6.5.4.11.2, Individual Retirement Account File (IRAF) Abstract Numbers, for credit reference numbers.

Transcripts with Offshore Voluntary Disclosure Program (OVDP) Payments

  1. OVDP initial payments from taxpayers applying to the OVDP program are processed at the Austin Submission Processing Campus (AUSPC). See IRM 3.8.45.30, Offshore Voluntary Disclosure Program (OVDP) Payment Processing at Austin Submission Processing Center, for additional information.

  2. Effective March 13, 2012, most OVDP payments are processed through Remittance Strategy-Paper Check Conversion (RS-PCC). RS-PCC processes the check image electronically and deposits funds into the Treasury account. RS-PCC interfaces with the Electronic Federal Tax Payment System (EFTPS), which allows taxpayer payment information to post to master-file. Images of checks will be available for viewing on the Remittance Transaction Register (RTR) system.

  3. OVDP payments that are processed through RS-PCC can be identified on IDRS by:

    • Document Locator Number (DLN) that begins with 81, 82 or 83.

    • Electronic Funds Transfer Number (EFT) that begins with 29520nnnnnnnnnnnn on IDRS CC IMFOLT/BMFOLT.

  4. Payments that cannot be processed through RS-PCC will be processed manually and can be identified through the Document Locator Number (DLN) on IDRS.

    • Campus Code or File Location Code (FLC) (DLN digits 1-2) - 71, 50, 53, or 20. (20 is the code for foreign remittances).

    • Block Number (DLN digits 9-11) - 800-899. Since January 2010, only OVDP payments are processed at AUSPC with blocking series 800-899.

  5. Take the following action to resolve transcripts with OVDP payments:

    • Do not contact the taxpayer, assess the tax, or release the freeze.

    • Input AMS narrative as OVDP.

    • Close case as no action.

Transcripts with Internal Revenue Service Numbers (IRSN) and Individual Taxpayer Identification Numbers (ITIN)

  1. The following subsections address AMRH transcripts with Internal Revenue Service Numbers (IRSN) and Individual Taxpayer Identification Numbers (ITIN).

  2. An Internal Revenue Service Numbers (IRSN) is a temporary number assigned by the IRS and is used in place of a required TIN during processing.

    1. IRSNs are on the invalid segment of the Individual Master File (IMF) and begin with 9 and end with (*), (e.g., 9XX-XX-XXXX*). See IRM 3.21.263.4.5, Internal Revenue Service Number (IRSN), for additional information on identifying IRSNs.

      Exception:

      Not all TINs beginning with 9 and ending with (*) are IRSN accounts. (See below)

  3. An Individual Taxpayer Identification Number (ITIN) is a nine digit number issued by the IRS to individuals who are required for U.S. tax purposes to file a return, but do not have an SSN, and are not eligible for an SSN. ITIN accounts begin with 9 with the fourth and fifth numbers of the TIN range: (50-65, 70-88, 90-92, 94-99), (e.g., 9XX-50-XXXX).

    1. A taxpayer not eligible for an SSN must use an ITIN when filing their return. In order to obtain employment, the taxpayer provides an SSN to the employer, and the employer withholds income tax, as applicable, on wages paid to the employee. The employer issues Form W-2, Wage and Tax Statement, or Form 1099, Information Returns, under the SSN the taxpayer provided.

Transcripts with Internal Revenue Service Numbers (IRSN)
  1. For IRSN related cases, follow the instructions below if the freeze condition cannot be resolved following normal transcript processing. See IRM 21.2.4.3.30, Transcripts with Internal Revenue Service Numbers (IRSN) and Individual Taxpayer Identification Numbers (ITIN), for a description and identification of an IRSN.

  2. Verify available valid cross reference SSN to substantiate income source (e.g., Form W-2, Form 1099). If valid cross reference SSN is not available through IDRS, request the TC 150 document to determine if a cross reference SSN is available.

    Note:

    Use IDRS CC TRDBV to find the cross reference SSN for electronically filed returns.

    If and Then
    All income can be verified using IDRS CC IRPTR.
    • Transfer credit to the Excess Collection File (XSF). IRM 21.2.4.3.10.1, Excess Collection File (XSF) for AMRH.

    • If a return was secured, attach a copy to Form 8758, including all schedules and forms.

    All income cannot be verified using IDRS CC IRPTR. Income is from a non-verifiable source where a Form W-2 or Form 1099 was not issued (e.g., self employment). Transfer credit to XSF. (See above)
    Income is from a verifiable source (e.g., Form W-2, Form 1099). The return is treated as a nullity. Zero out the account. Input TC 29X with the appropriate blocking series. Use a hold code to prevent issuing erroneous notices to the taxpayer. Use appropriate priority code, if applicable, to release the freeze condition. Reverse any manually restricted transaction codes (e.g., TC 270, TC 170, TC 160). Reverse any associated return credits. Transfer any payments to XSF.
Transcripts with Individual Taxpayer Identification Numbers (ITIN)
  1. For ITIN related cases, follow the procedures below. See IRM 21.2.4.3.30, Transcripts with Internal Revenue Service Numbers (IRSN) and Individual Taxpayer Identification Numbers (ITIN), for a description and identification of an ITIN.

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

  3. If the case does not involve an income or withholding issue, follow standard AMRH procedures.

  4. If the case involves an income or withholding issue, follow the procedures below:

    If Then
    The income and withholding can be verified via IDRS CC IRPTR. Allow the withholding and release the freeze.
    The income and withholding cannot be verified via IDRS CC IRPTR.

    Note:

    Do not request the original TC 150 return.

    • Open a new IDRS control base to IVO number "1487522222" .

    • Use IRS Received Date from the transcript control.

    • Status Code "A" .

    • Activity Code "CLTOIVO" .

    • 4 digit Category Code for the transcript, (e.g., AM09).

    • Close your control within AMS using Closing Action "Transferring an Open Control Base to Another" .

    • Add AMS narrative indicating AMRH transcript was referred to IVO.

Types of Transcripts and Resolution

  1. The following subsections define various AMRH transcripts and outline procedures used to resolve freezes and/or unsettled conditions.

Debit Balance, No Return - BMF (01)

  1. This freeze is caused by a debit module with no return posted. This freeze usually results from posting a credit reversal or a dishonored check when no credit is present. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

  2. If the balance is due to a dishonored check penalty only, abate the penalty. Do not attempt to secure the related tax return from the taxpayer or transfer the case to CSCO.

    Caution:

    If payments or credits are on the module, but the module is still in debit status, reduce the penalty by the debit amount to zero out the module. Do not leave a credit balance.

    Caution:

    If payments or credits are on the module, and the module is now in credit status, do not abate or adjust the penalty unless research shows the payments or credits are misapplied and transferred to the correct tax module to create a debit balance.

    • For paper checks and money orders, abate the penalty with TC 281 and PRC 045.

    • For electronic payments, abate the penalty with TC 281 and PRC 015.

  3. If the balance is the result of posting a dishonored check, TC 611 or TC 671, with no corresponding credit in the module:

    1. Request the document that created the freeze (87 doc code).

    2. Research other modules for the credit posting.

    3. Research RTR to request the original payment document (the DLN is on the document that created the freeze), if necessary.

    4. Determine which module the dishonored check or credit reversal belongs to; transfer debit. Refer to IRM 3.17.10.3, Unidentified Remittance File (URF).

    5. A valid and invalid account may require a merge. See IRM 3.13.2, BMF Account Numbers.

  4. If the case is still not resolved, request a copy of the front and back of the check from the taxpayer.

    1. If a copy of the check is received, resolve the freeze conditions.

    2. If no response is received, input a dummy return to release the freeze condition and generate a balance due notice.

  5. If the freeze resulted from posting a manual refund (TC 840) with no corresponding credit in the module, request the document that created the debit balance.

    If Then
    The TC 840 posted to the incorrect account Move refund TC 840 to the correct account
    The credit posted to the incorrect account Transfer the credit to the correct account
    The return posted to the incorrect tax period Reprocess the return to the correct tax period
  6. If the module contains a TC 360 and the module balance:

    • Is greater than ≡ ≡ ≡ ≡ , transfer the case to the appropriate Collection function. Indicate closed to appropriate Collection function on IDRS control base. See (7) below for information on how to identify and route TC 360 transcripts.

    • Is ≡ ≡ ≡ or less and consists of the TC 360 amount, abate the TC 360 amount, causing the module balance to become zero.

      Exception:

      TC 360s for Installment Agreement User Fees on MFT 13 should not be abated.

  7. Identify and route TC 360 transcripts as follows:

    If Then
    TC 360 is for Lien fee identified by TC 582 on any module on the account Route to Centralized Lien Unit in Cincinnati.
    TC 360 is for Installment Agreement fee identified by module going into status 60 at or about the same time Route to CSCO at appropriate campus.
    TC 360 is for Offer In Compromise (OIC) fee identified by TXMOD with a TC 480 input at or about the same time Route to Centralized OIC in Memphis.
    TC 360 is for Seizure expenses identified by TXMOD with a TC 670, DPC 06 Route to the Advisory Unit Function.

    Note:

    The TC 360 and the associated TC/status may not be on the same module. Research other modules in the account.

  8. If the freeze resulted from more than one credit reversal, check BMFOL for information.

    1. If it is a duplicate transfer, transfer back the erroneous amount to zero out debit balance account.

    2. See IRM 21.4.5, Erroneous Refunds, if a refund was issued despite the freeze.

    3. If no cross reference information is displayed on the transcript, check Accounts 6800 and 4620. If credit is located, transfer back to zero out debit account.

  9. IMF AM01 (-R freeze) category is in use by the Integrity & Verification Operation (IVO).

Erroneous Credit Hold (02 K-)

  1. This freeze condition is caused when the module net balance credit ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ but is not entirely refundable credits. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

  2. Input ADD24 TC 670 credit transfer to reverse TC 606:

    If credit posted as Then input
    TC 670 TC 672/670
    • Debit TC 672 must match the date of the original TC 670

    • Credit TC 670 must match the date and amount of the TC 606

    TC 610 TC 612/670
    • Debit TC 612 must match the date of the original TC 610

    • Credit TC 670 must match the date and amount of the TC 606

    Caution:

    To prevent an unpostable condition, use a Post Delay Code 1 on the credit side of the transfer.

  3. If TC 776 credit interest from the refund is posted on the secondary account, input a TC 772 on the secondary account to reverse the credit interest and input a TC 770 on the primary account to credit the account with the credit interest. See IRM 21.5.2.4.23.10, Moving Refunds.

  4. See IRM 21.6.3, Credits, to resolve non-refundable credits caused by a Doc Code 54 adjustment. If the non-refundable credit is caused by a TC 241 with reference code 699 and a previous TC 240 with reference code 618, route the transcript, using AMS and include a "Summary Print" in place of the transcript, to CSCO.

Amended Return - No Original (03 E-)

  1. Caused when an amended return (TC 976/TC 977) posts to a module without a TC 150. CP29 (IMF), CP190 (BMF- 4 cycles after posting), CP293 (if open TC 420/TC 424), initially identify this condition. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

  2. For a quick closure, analyze research and close the case if:

    1. The return was re-input as an original with the original DLN and posted in a later cycle; or

    2. A valid and invalid account merged, bringing a TC 150 to the module.

  3. If TC 971 Action Code 270 is on the account showing the amended return was previously returned to the taxpayer, input TC 971 Action Code 002 to release the freeze.

AMRH03 Resolution
  1. If a valid and invalid account need to be merged, route the case with documentation to the Entity Control function to merge the accounts.

  2. Determine whether the taxpayer filed an original return. View amended return document(s) on the Correspondence Imaging System (CIS). Order the TC 976 or TC 977 DLN that created the freeze if not available on CIS.

    Note:

    Do not order the TC 976 or TC 977 DLN if TC 971 Action Code 010 created the TC 976 or TC 977.

    If Then
    Original was processed as an amended. Reprocess as original per IRM 21.5.2.4.23, Reprocessing Returns/Documents.
    Other than processing error. Request copy of original return from the taxpayer.
    No reply or the correspondence is returned undeliverable. Prepare return from information on the amended return. Input as original. Retain the original DLN if valid.
  3. If an amended return (TC 976/ TC 977) posts to an incorrect TIN/tax period and the account for which it was intended does not contain a TC 150:

    1. Transfer any misapplied credits to the correct module.

    2. Edit and reprocess the amended return to the correct module. See IRM 21.5.2.4.23.7, Coding and Editing Procedures.

    3. Input TC 971 with Action Code 002 on the module with the TC 976 to release the E- freeze. Identify XREF TIN/Tax period on the REQ77 input. Input TC 971 with Action Code 017 on the receiving module the return is being reprocessed to. See IRM 21.5.1.4.8, Transaction Code 971.

  4. If an amended return (TC 976/TC 977) posts to an incorrect TIN/tax period and the account for which it was intended has a TC 150:

    1. Transfer any misapplied credits and adjust the tax to correct the module based on the amended return.

    2. Input TC 971 with Action Code 002 on the module with the TC 976 to release the E- freeze and identify XREF TIN/tax period on the REQ77 input. Input TC 971 with Action Code 017 on the receiving module containing the TC 150. See IRM 21.5.1.4.8, Transaction Code 971.

      Note:

      If TC 971 Action Code 010 with Doc Code 77 caused the amended return, re-input the return with a new DLN. Input TC 971, Action Code 002, to release the freeze.

    3. If a return is input to the Master File, no further action is required.

  5. If amended return (TC 976/TC 977) posts to an incorrect MFT and the taxpayer is not required to file the return (e.g., return posted to MFT 10 and account shows Employment Code W), input TC 971 with Action Code 002 to release the E- freeze.

  6. If a Limited Liability Company (LLC) was not granted filing requirements for Form 1120/Form 1120S, per TC 076 on ENMOD, or the effective date of the TC 076 is after the transcript tax period, and there is credit on the account, issue a manual refund to the taxpayer. Input TC 971 AC 002 to release the E- freeze.

  7. Consider case resolved after taking the preceding actions. See IRM 21.5.1, General Adjustments, for additional information.

AMRH03 Resolution - TC 976/TC 977 Not Located
  1. If TC 976/TC 977 DLN was not located through Files or CIS research, send Letter 418C. Request a signed copy of the return and all schedules and attachments.

  2. If IMF return is received, refer to IRM 21.6.7.4.2.5, TC 150 Not Located - Duplicate or Amended Return Obtained.

  3. If IMF return is not received, refer to IRM 21.6.7.4.2.6, TC 150 Not Located - Duplicate/Amended Return Not Obtained.

  4. If BMF return is received, refer to IRM 21.7.9.4.10, TRNS 190, Amended Return - No Original Posted.

  5. If BMF return is not received, refer to IRM 21.7.9.4.10.5, TC 976 Return Cannot Be Obtained From Files.

Duplicate Return (04 -A)

  1. Generates after a duplicate return (TC 976) or amended return (TC 976 BMF/TC 977 IMF, IRAF) posts to a module with an original return (TC 150) posted or TC 971 with action code 10 or 12-15. CP 36/CP 36A (IMF) and CP 193 (BMF) identify this condition. See Exhibit 21.2.4-3, AMRH FREEZE TABLE IMF/BMF, for more information.

  2. If an adjustment was input, the freeze was released, and no further action is required, close the case.

  3. Use the following instructions to resolve this freeze condition:

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

    2. Route all amended returns, claims, duplicate filings in Status 26 to the appropriate Revenue Officer group. See IRM 21.3.3.4.9.2.1 (4), Compliance Criteria for Amended Returns/Claims and/or Balance Due Correspondence.

    3. See IRM 21.2.4.3.22, IRS Prepared Returns, for identification and processing of ASFR and IRC 6020b return and adjustment issues.

    4. If the TC 976/TC 977 return was returned to the taxpayer and there is not a credit balance on the account, input TC 290 .00 to release the freeze. No taxpayer contact is needed. You may determine if a return was sent back to the TP if Letter 178C was sent for IMF or Letter 4384C for BMF or Form 8009-A, We Need More Information To Process Your Amended Return, was sent for the year in question by the examiner handling CATG CODE "XRET" , "94X" "DUPF" base; and/or a posted TC 971 AC 270.

      Note:

      See IRM 21.5.3.4.2, Tax Decrease or Credit Increase Processing and IRM 21.7.2.4.6.4, Social Security and Medicare Tax Adjustments, for additional information on amended returns returned to taxpayer.

    5. If the module contains an open C36F control (CP 36F), route the case to the employee with the open control. It is not necessary to contact the employee working the case.

    6. Research account using CIS, AMS or Corporate Files On Line (CFOL) to verify whether or not the adjustment to correct the freeze condition posted to another module. Request the adjustment document only if necessary.

    7. When an original, amended or duplicate return is posted to an incorrect TIN or tax period and should be reprocessed or backed out, input TC 971. See IRM 21.5.1.4.8, Transaction Code 971.

    8. If account reflects correct information, input TC 290 .00 to release freeze.

      Note:

      Use blocking series 00 for TC 150 original return or use blocking series 00 for original return with duplicate TC 976/TC 977. Staple duplicate return behind original.

  4. If the case is still not resolved, and the returns cannot be secured, request a signed copy of the amended return and all schedules and attachments from the taxpayer. See IRM 21.5.1.5.4, Viewing or Requesting Documents on CIS Cases, before requesting the return from the taxpayer. When reply is received, take corrective action based on response. If no reply received or the correspondence is returned undeliverable, resolve as follows:

    1. If a payment was submitted with the return, assess tax for the amount of the payment. If the account is in credit balance for more than the payment amount, reduce any refundable credit by the amount of the remaining overpayment.

    2. If a payment was not submitted with the return, input TC 290 .00 amount to release the freeze.

    Note:

    If the taxpayer submitted Form 1040X, Amended U.S. Individual Income Tax Return, with Form 8862, Information To Claim Earned Income Credit After Disallowance, route the Earned Income Tax Credit (EITC) recertification case to Adjustments for consideration. See IRM 21.6.3.4.2.7.14, EITC Recertification.

Examination DP Tax Hold Codes (05 -K)

  1. Caused by an unreleased Hold Code 1, 2, 4 adjustment action (TC 29X/30X) and a credit balance exists after posting. On Business Master File (BMF), it may be caused when condition code "N" (Joint Committee Case sent to Examination) posts to a Form 1120, U.S. Corporation Income Tax Return, module. See Exhibit 21.2.4-3., AMRH Freeze Table IMF/BMF, for more information.

    Note:

    If the account shows a TC 420/424, TC 421/425, and/or a TC 595, and ASFR created the TC 150, send the case to Exam.

AM05 Resolution
  1. Research AMS, CFOL, and CIS to determine what caused the freeze, look for outstanding liabilities on the appropriate Master File.

    1. If the credit was held because documentary evidence required for decedent account refund was not received, obtain required documentation before releasing freeze. See IRM 21.2.4.3.40.1, Computer Condition Code (CCC) 3 or U-Coded Returns, and follow procedures to resolve the case.

    2. If the credit posted to the wrong module, transfer to the correct module before releasing freeze.

    3. If the credit resulted from fraudulent or unsubstantiated credit from another module, transfer the entire amount of fraudulent or unsubstantiated credit to the originating module. Input TC 570 to hold the credit.

    4. If the freeze was set because of a Scrambled SSN, refer to IRM 21.2.4.3.40.1, Computer Condition Code (CCC) 3 or U- Coded Returns.

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

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

    Note:

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

  4. Consider case resolved after taking action indicated:

    1. If a liability exists in another module, release the freeze and let the credit offset. For debit balances, do not transfer a credit to a module containing a freeze or restricted condition that would prevent the computer from offsetting to the debit module, unless, the credit belongs on the debit module (e.g., "-E" freeze, Master File Status 14).

    2. If a liability will be established on another module, follow the above instructions.

    3. If all liabilities are posted and satisfied, release the freeze.

    4. Forward -K freezes on carryback cases to Adjustments.

    5. Forward -K freezes from TC 30X adjustments, other than disposal codes 07, 11, or 12 to Examination.

  5. In certain cases, a TC 150 may incorrectly post to a module and a subsequent tax liability decrease results in a credit balance. Send correspondence to the taxpayer requesting the correct return for that period. If a reply is not received, see IRM 21.2.4.3.10, Applying Unresolved Credits, for procedures to transfer the credit. If a reply is received, process the return accordingly. Refer to IRM 21.5, Account Resolution, if an adjustment must be input.

Claim Pending (06 -W)

  1. Transcript is generated when the taxpayer makes a claim (unreversed TC 470) and an adjustment in process delays the Tax Delinquent Account (TDA) (other than Collection Closing Codes 94 or 99). See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

  2. CSCO works all Claim Pending cases. Route AMS "Summary Print" in place of the transcript to CSCO. Do not include in AMRH inventory.

Automatic Data Processing (ADP) Credit to Non-Master File Liability (07 V-)

  1. These are IMF cases only and are generated on credit balance accounts when a TC 130 (Account Refund Freeze) is input to a Master File account because the taxpayer owes a tax liability on an account that cannot be reached by offset. CP 44 (IMF) generates when credits are available for refund. When a second credit posts, a new CP 44 will not generate if a prior CP 44 is unresolved. Certain other freezes, such as "R" , "P" , and "A," suppress the CP 44. Refer to Exhibit 21.2.4-3., AMRH Freeze Table IMF/BMF, for more information.

  2. CSCO works all of these cases. Route any transcripts received in AMRH to CSCO; do not include in AMRH inventory.

Manual Refund (08 -X)

  1. Transcript is generated when one or more of the following conditions are present:

    1. TC 840 (Manual Refund) posted with no TC 150 posted.

    2. TC 150 posted with CCC O (pertains to pre-settlement refunds with(out) hardship–IMF, BMF), and no TC 840 posted.

    3. TC 840 and posted TC 150 is not coded with (CCC) Computer Condition Code O, and module balance is equal to or less than TC 840 amount with no TC 29X or 30X posted.

    4. On IMF, a manual refund for a claimed overpayment of excess Estimated Tax (ES) credits is pending. Transcripts issued for this situation show a module frozen by both J and X conditions. See IRM 21.2.4.3.25, Processing EXES-TC 840 Transcripts (J-/-X Freeze) .

    5. On IMF, a manual refund is pending on a module with CCC L (refund for first or second name line) or W (refund to second name line or to a person who is a stateside spouse of an Armed Forces member) and there is not a second name line for the refund period, or a later tax module exists. See IRM 21.2.4.3.20, Processing TRNS46 Cases.

AM08 Resolution
  1. If both a TC 846 and a TC 840 post to the same module, determine if an erroneous refund was issued. Refer to IRM 21.2.4.3.11, Erroneous Refunds.

    Exception:

    A TC 840 with Blocking Series 6XX indicates that Refund Inquiry is waiting for notification to post a TC 841 credit. Route the case to the Refund Inquiry function.

    Note:

    When the erroneous refund involves a hardship manual refund, route these cases to the Erroneous Refund Team of the campus where the latest dated TC 84X was issued. See IRM 3.17.80-4, Erroneous Refund Coordinators.

  2. On remaining cases, request the document that created the freeze and any necessary account data. Close the case if:

    1. A return coded "O" (IMF or BMF) posted to the module with TC 840.

    2. A valid and invalid account merged resulting in a freeze release.

  3. Consider case resolved after taking action indicated if:

    1. A valid and invalid account merged on the TIN of the AMRH transcript, the module balance is a debit, and an erroneous refund is present. See above instructions for erroneous refunds.

    2. A valid and invalid account must be merged. Route the case to Entity. Include an AMS "Summary Print" in place of the transcript.

    3. The TC 840 posted to the correct module and the TC 150 posted to an incorrect module. Reprocess the return; make necessary adjustments. Input TC 971. See IRM 21.5.1.4.8, Transaction Code 971, and IRM 21.5.2.4.23, Reprocessing Returns/Documents.

  4. For other conditions, use the following instructions:

    1. Ensure TC 840 was input on the correct module and TIN. Review cross reference TINs and joint accounts. If TC 840 was not input on the correct module and TIN, move TC 840 and applicable credits to the correct module and TIN. See IRM 21.5.2.4.23.10, Moving Refunds.

    2. The taxpayer is not required to file a return:

      BMF IMF
      If TC 840 was input on the correct TIN and module:
      • Input TC 590 or TC 591 cc 20 to release the -X freeze after the balance is resolved.

      • If the taxpayer filed a consolidated return (the manual refund document references Form 4466, Corporation Application for Quick Refund of Overpayment of Estimated Tax), input TC 590 or TC 591 cc 14 to release the -X freeze after the balance is resolved.

      Note:

      TC 59X is not valid for MFT 15. Close with no action.

      If TC 840 was input on the correct TIN and module and filing requirements were previously closed:
      • If less than 6 years after the return due date, close the case as no action.

        Note:

        -X freeze will not be released.

      • If more than 6 years after the return due date, prepare a dummy return for zero.

    3. The taxpayer is required to file a return:

      BMF and IMF
      If TC 840 was input on the correct TIN and module and the taxpayer is required to file a return to claim credit for a refund:
      • Send Letter 112C to request a signed return.

      • If the TP replies with a return, route the return to be processed.

      • If the taxpayer reply states they are not required to file and they sign the affidavit statement from the Letter 112C, the signed statement of non-liability can be used to prepare a zero tax "dummy return". Attach the signed affidavit statement from the Letter 112C to the dummy return for processing.

      • If no reply is received after 45 days, close the case as no reply.

        Note:

        -X freeze will not be released.

    4. The TC 840 posted to incorrect module and the TC 150 posted to correct module. See IRM 21.5.2.4.23.10, Moving Refunds.

      Note:

      Form 12857 must be used to release the -X freeze.

    5. Freeze was created by posted TC 150 coded "O" without a TC 840 issued. Input a TC 29X with Priority Code 8 or prepare a manual refund for the credit balance. Compute interest and check for any outstanding debit balances prior to releasing the freeze.

    6. Both the TC 840 and the TC 150 without CCC "O" posted to the correct module and the case is not an erroneous refund, release the freeze. For both BMF and IMF, input TC 29X with Priority Code 8. If the module pertains to Form 1120S, U.S. Income Tax Return for an S Corporation or Form 1065, U.S. Return of Partnership Income, and there is an unreversed TC 055 in the entity, release the freeze and forward the case to Entity.

Additional Liability Pending (09 -R)

  1. Caused by a credit balance module with an unreversed TC 570. On IMF modules, a TC 570 will generate and set a freeze if computer condition code 3 is present. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

  2. Based on specific postings (e.g., return with CCC "X" ; TC 291 with Priority Code 7; TC 670 with an unreversed TC 420/TC 424; Form 1120F, U.S. Income Tax Return of a Foreign Corporation≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, in Status 14 going to credit balance). Consider the case resolved after taking the following action:

    1. Close the case if subsequent action released the freeze.

    2. Release the freeze and close the case if the credit module balance approximately equals accrued interest or the taxpayer paid twice.

    3. Request the document that created the freeze and any other documents needed. Cross reference account data and analyze research. If, after conducting CIS, AMS, CFOL and Remittance Transmittal Research (RTR) system research, you are unable to determine credit disposition, contact the taxpayer. Take appropriate action when reply is received.

  3. Refer to IRM 21.2.4.3.40.2, AM 09 Resolution, and IRM 21.2.4.3.40.1, Computer Condition Code (CCC) 3 or U-Coded Returns, when resolving AM 09 -R transcripts.

  4. Refer to IRM 21.2.4.3.40.1.1, AM-09 Follow-Up Transcripts, when resolving follow-up transcripts.

Computer Condition Code (CCC) 3 or U-Coded Returns
  1. If the module is frozen due to an unsubstantiated TC 806 withholding credit:

    1. Follow the procedures in IRM 21.2.4.3.30, Transcripts with Internal Revenue Service Numbers (IRSN) and Individual Taxpayer Identification Numbers (ITIN), if the case has an IRSN or ITIN.

    2. Allow TC 806 withholding credit up to the amount shown on IRPTR documents. Adjust the account to allow the withholding credit using the withholding information found on IRPTR and input the Return Processable Date (RPD), with the date the information was found on IRPTR to prevent interest on the refund.

    3. If no information is reported on IRPTR, send Letter 12C to request the supporting documentation needed to allow the withholding credit. Suspend for 45 days.

      Caution:

      If the withholding, as reported on IDRS CC IRPTR, is higher than the amount reported on the return, only allow withholding up to the amount reported on the return. The taxpayer must file an amended return to claim any withholding reported in excess of what was reported on the original return.

    4. If a reply is received, adjust TC 806 withholding credit as appropriate with the RPD of the taxpayer's response.

      Note:

      Research AMS, if needed, to view images scanned via the Correspondence Imaging System (CIS).

    5. If no reply is received after 45 days, initiate adjustment to decrease the unsubstantiated TC 806 withholding credit amount.

      Note:

      Initiating an adjustment to decrease the unsubstantiated TC 806 withholding credit may correctly create a debit balance on the taxpayer's account.

    6. If no reply is received or the withholding or wages can’t be verified, and the taxpayer claimed Earned Income Tax Credit (EITC), American Opportunity Tax Credit (AOTC), or Additional Child Tax Credit (ACTC), transfer the credits to the Excess Collections File (XSF - Account 6800). See IRM 21.2.4.3.10.1, Excess Collections File (XSF) for AMRH. Return is considered unprocessable until credit verification is received. See IRM 21.6.3.4.2.7.1, EITC Eligibility Criteria, IRM 21.6.3.4.2.11, American Opportunity Tax Credit, and IRM 21.6.3.4.2.8, Additional Child Tax Credit (ACTC).

  2. If an original return was CCC 3 coded with blocking series 850 - 899, as part of the LB&I "Streamlined" process, input TC 290 .00 to release the freeze.

    Note:

    Returns with blocking series 850 - 899 are considered "Streamlined" and not "OVDP" .

  3. If an original return was CCC 3 or U coded due to missing signature(s), See CC ENMOD Letter 12C paragraph information requesting the missing signature. Send Letter 12C or appropriate BMF letter to obtain the missing signed declaration. Suspend the case for 45 days.

    Note:

    Effective April 12, 2011, Submission Processing (SP) no longer processes original IMF returns submitted by taxpayers without signatures and will not CCC 3 or U code returns for missing signatures. CC ENMOD will no longer display the paragraph associated with missing signatures. SP still corresponds for missing signatures on applicable BMF returns.

    1. If a reply is received with the missing signature or jurat statement after the return due date, you must correct the original Assessment Statute Expiration Date (ASED) posted on the taxpayer's account. Input a TC 560, using FRM 77. See IRM 25.6.1.6.14 (2), Criteria for Establishing a Statute of Limitation Period. Input the new ASED (received date of the reply plus three years) in the EXTENSION-DT< field. Use the received date of the reply in the TRANS-DT< field.

      If Then
      The original unsigned return was filed on or before the Refund Statute Expiration Date (RSED) and the reply with the missing signature or jurat statement is received before the RSED. See IRM 25.6.1.6.15, When a Document Is Treated As Filed Under the IRC.
      • Correct the ASED.

      • Input a TC 290 .00 using the received date of the taxpayer’s reply as the RPD. See IRM 20.2.4.5.1, Updating RPD on Unprocessable Returns.

      • Attach/associate the missing signature or jurat statement to the return.

      • Notate CIS case number of the missing signature or jurat statement if it was scanned to CIS.

      Note:

      If the missing signature or jurat statement is received after the RSED, see IRM 25.6.1.10.2.5.2, Submission of Additional Information Necessary to Make a Determination on the Claim After the RSED. If inputting an adjustment, use the received date of the original filed return in the Refund Statute Control Date (RFSCDT) field of CC ADJ54.

      The original unsigned return was filed after the RSED and the reply with the missing signature or jurat statement is received.
      • Correct the ASED.

      • Transfer the credits to Unidentified Remittance File (URF) or Excess Collections File (XSF). See IRM 21.2.4.3.10.1, Excess Collections File (XSF) for AMRH.

      • Input TC 290 .00 Blocking Series 98 or 99 as applicable to disallow and send Letter 105C.

      Reminder:

      Use Document Locator Number (DLN) blocking series 70 on REQ77 to avoid an unpostable condition.

    2. If no reply is received after 45 days or the correspondence is returned undeliverable and the RSED has not expired, research for a new address. If found, issue a new Letter 12C and suspend the case for 45 days. If no new address, close the case "NOREPLY" or "UNDEL" , as appropriate. Do not transfer the credit to Unidentified Remittance File (URF) or Excess Collections File (XSF). Input TC 971 AC 296 to show that credit research has been completed.

    3. If no reply is received after 45 days or the correspondence is returned undeliverable and the RSED has expired, transfer the credit to Unidentified Remittance File (URF) or Excess Collections File (XSF). See IRM 21.2.4.3.10.1Excess Collections File (XSF) for AMRH.

  4. If the original return was filed jointly and one signature was missing, send a Letter 12C to obtain a signature declaration for the missing signature. Suspend the case for 45 days.

    1. If a reply is received with the missing signature, follow the instructions in (3)(a) above.

    2. If the taxpayer response indicates that the second signature cannot be obtained due to divorce or inability to locate the spouse, change the filing status. Allocate income, deductions, and credits using the return and information provided by the taxpayer. If an additional assessment is needed due to a change in filing status, treat these changes as examination adjustments. Route the case to Exam for deficiency procedures. Include an AMS "Summary Print" in place of the transcript. See IRM 21.2.4.3.22, IRS Prepared Returns.

      Note:

      If the taxpayer fails to submit sufficient information, do not attempt to compute separate liability or allocate income, deductions or credits.

    3. If no reply is received or the correspondence is undeliverable, follow the instructions in (3) (b) and (c) above.

  5. Research the account using IDRS CC INOLE or CC ENMOD to determine if the taxpayer is deceased. If the taxpayer is deceased, request the return or the required documentation (e.g., Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, court appointment documentation). See IRM 3.11.3.10.3, Documentary Evidence.

    1. If the required information is attached, input a TC 290 .00 using Hold Code 4, and the RPD of the taxpayer reply (or the date when the return should have been considered processable if all information was attached to original return). Also prepare Form 5792, Request for IDRS Generated Refund, and input a manual refund using CC RFUNDR. The account must be controlled on IDRS and monitored until the TC 840 posts. Process refund per IRM 21.6.6.3.22.2, Processing Decedent Account Refund.

      Note:

      If the return is signed, and a missing Form 1310 or court document, which identifies who can receive the refund, is received after the return due date, do not change the ASED. If the tax return is unsigned, See (3) above.

    2. If the required information is not attached, send Letter 18C to the taxpayer's estate requesting the missing information. Suspend the case for 45 days.

      Note:

      If correspondence is required for any missing forms/schedules, do not address the correspondence to the deceased taxpayer.
      Married Filing Joint filing status - Address correspondence to the surviving spouse.
      All other filing status - Address correspondence to the "Estate of" , e.g., Estate of John Smith Decd.

    3. If no reply is received after 45 days, transfer the credit to the Unidentified Remittance File (URF) or Excess Collections File (XSF) and close the case NOREPLY. See IRM 21.2.4.3.10.1, Excess Collections File (XSF) for AMRH.

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

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

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

  7. If it cannot be determined why the original return was considered unprocessable, request the return to see if all required information is attached to return.

    1. If all required information is attached, input a TC 290 .00 with an RPD using the date the original return should have been considered processable.

    2. If all required information is not attached, send the appropriate C-letter for the missing information and suspend for 45 days.

    3. If reply is received with the required information, input a TC 290 .00 with an RPD of the taxpayer reply.

      Note:

      If the missing information is a signature, follow the procedures in (3) above.

    4. If no reply is received after 45 days, transfer the credit to the Unidentified Remittance File (URF) or Excess Collections File (XSF) and close the case "NOREPLY" . See IRM 21.2.4.3.10.1, Excess Collections File (XSF) for AMRH.

    5. Add AMS narrative indicating what items are needed in order to process the return to allow for the release of the overpayment.

  8. If the entity does not have a complete address or a campus address is shown, research IDRS for a current address. IRM 21.2.4.3.6., Undeliverable Correspondence. If a better address is not available, transfer the credit to Unidentified Remittance File (URF) or Excess Collections File (XSF) and close the case "UNDEL" . See IRM 21.2.4.3.10.1, Excess Collections File (XSF) for AMRH.

    Exception:

    Do not transfer withholding credit to XSF. See paragraph 1 above.

  9. If the freeze was set because of a Scrambled SSN (an open base with control category "SCRM" or "SSA2" , or Scrambled SSN Indicator 01, 10, 12, 13, or 20), send the transcript to be scanned via the Correspondence Imaging System (CIS) with the following information:

    • Document Type (Internal Transcript)

    • IDRS category (SCRM)

    • OFP (710 - 40052)

    • Scan to IDRS number (See Accounts Management Site Specialization Temporary Holding Numbers, Scrambled/SSA2 Cases, for reassignment number)

    • TIN

    • MFT

    • Tax Period

    • Name Control

    • Remarks: Please scan to IDRS number above. AMRH transcript is routed as: Scrambled SSN case per IRM 21.2.4.3.40.1

    • Employee Name and IDRS Number

    Exception:

    Do not refer cases with Scrambled Indicator 21, 22 or 24 (the Scrambled SSN issue has been resolved on these accounts).

  10. If the case has Scrambled SSN Indicator 21, 22, or 24 on Command Code ENMOD, transfer the credit to Unidentified Remittance File (URF) or Excess Collections File (XSF). See IRM 21.2.4.3.10.1Excess Collections File (XSF) for AMRH.

AM09 Follow-Up Transcripts (CCC 3 or U-Coded Returns)
  1. A follow up transcript will generate when the condition on the original AM09 was not resolved.

  2. Follow procedures below if the missing information or signature was not obtained or the correspondence was returned undeliverable and the RSED has not expired:

    • Research for a new address since the last Letter 12C was issued on the original AM09.

    • If no new address, close case "NOREPLY" .

    • If new address is found, issue a new Letter 12C to the new address and suspend the case for 45 days.

    • If a response is received, refer to IRM 21.2.4.3.40.1, Computer Condition Code 3 or U Coded Returns.

    • If no reply is received after 45 days, do not transfer the credit to Unidentified Remittance File (URF) or Excess Collections File (XSF). Close the case "NOREPLY" or "UNDEL" , as appropriate. Input TC 971 AC 296 to show that credit research has been completed.

  3. Follow the procedures below if the missing information or signature was not obtained or the correspondence was returned undeliverable and the RSED has expired:

    • Research for a new address since the last Letter 12C was issued on the original AM09.

    • If no new address, transfer the credit to the Unidentified Remittance File (URF) or Excess Collections File (XSF) and close case "FORM8758" . See IRM 21.2.4.3.10.1Excess Collections File (XSF) for AMRH.

    • If new address is found, issue a new Letter 12C to the new address and suspend the case for 45 days.

    • If a response is received, refer to IRM 21.2.4.3.40.1, Computer Condition Code 3 or U Coded Returns.

    • If no reply is received after 45 days, transfer the credit to Unidentified Remittance File (URF) or Excess Collections File (XSF) and close case, "NOREPLY" . See IRM 21.2.4.3.10.1, Excess Collections File (XSF) for AMRH.

    • If no reply is received after 45 days, see IRM 21.2.4.3.40.1, Computer Condition Code 3 or U Coded Returns.

AMRH09 Resolution
  1. Follow the procedures below to resolve the transcript issue.

  2. If the credit can be identified as an overpayment, (e.g., balance equals reversed penalty and interest amounts; taxpayer paid same amount twice), release the credit to offset or refund.

  3. If there is an invalid and valid account issue:

    If Then
    The issue involves a merged account, as identified by, both TC 005 and TC 006 on IDRS CC IMFOLE on the "merged to" account, and is viewable on IDRS CC IMFOLI.

    Note:

    The "merged from" account will drop off Master File and will no longer be viewable on IDRS CC IMFOLI.

    Work the transcript issue. Do not route the case to Entity.
    The issue involves two different taxpayers using the same TIN, as identified by IDRS CC IMFOLE on the invalid and valid side. Treat as a Scrambled SSN case. Route the case to AM as out of scope.
    The issue involves accounts that need to be merged, and is not a Scrambled SSN, name control, or missing information issue. Route the case to Entity.
  4. See IRM 21.2.4.3.29, Transcripts with Offshore Voluntary Disclosure Program (OVDP) Payments, to resolve transcripts with OVDP payments.

  5. If a payment was made as part of the Streamlined Filing Compliance program, identified by TC 670 with DPC 61, close the case with no action. See IRM 21.8.1.27, Streamlined Filing Compliance, for additional information.

  6. If another campus function is working the case, contact that area and request status and expedite action; determine if the case can be transferred.

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

  8. If the module contains an open C36F control (CP 36F - DUPTIN Filing Condition), with TC 971 AC 151, route the case using AMS and include a "Summary Print" in place of the transcript. It is not necessary to contact the employee working the case.

  9. If the module contains a DUPTIN issue, route the case using AMS reroute function. Attach AMS "Summary Print" to Form 3210 and send to Brookhaven Accounts Management, Mail Stop 500B, or Philadelphia Accounts Management, Mail Stop BLN 3-L08.151 Account Maintenance Dept 5, for international returns.

    Exception:

    See (8) below for special procedures on joint returns with no CP 36F on secondary SSN.

    Exception:

    If the DUPTIN case (X-REF account on the TC 971 AC 151) was previously closed, route the transcript to the area that closed the case.

    Example:

    If Brookhaven or Philadelphia Accounts Management referred the CP 36F case to another area (e.g., Exam, ID Theft), Do not route the transcript to Brookhaven or Philadelphia. Route the transcript to the area that the case was closed to.

    Exception:

    Do not route cases to IDRS control 0830141335 with category IDT1/IDT3. Monitor IDRS until the case has been reassigned and route to that area.

  10. When researching DUPTIN filing conditions on joint returns, additional research is needed. Take the following actions to resolve the account:

    If And Then
    TC 971 AC 151 with TC 570 on joint return.
    • No open C36F control on secondary SSN.

    • No return on CC IMFOL but return on CC TRDBV.

      Note:

      Return was deleted or voided by Submission Processing.

    • The information on the joint return is valid.

    • Release refund using CC REQ77 and with a TC 571.

      Note:

      Do not forward to Brookhaven or Philadelphia.

  11. If the TC 570 freeze was applied as a result of an adjustment (Doc Code 54), review the reason for the adjustment and determine if it was completed correctly. If necessary, complete the adjustment and release the freeze. If no action is needed, release the freeze.

  12. See IRM 21.5.6.4.35.1, -R Freeze With Credit Card Payments, if the freeze involves a payment made with a credit card. Credit card payments include TC 610, TC 660, TC 670, and have the number 6in the 4th position of the Electronic Funds Transfer (EFT) number and Document Code 19 in the DLN.

  13. If a payment in the related module is more than the computer-generated write-off (TC 606), use Doc Code 24 with TC 672 (using the date of the posted TC 670 date and the amount of the write off ) and TC 670 for the write-off date and amount prior to releasing the -R freeze. This generates TC 607, which reverses the TC 606. To prevent an unpostable, use a posting delay code (1 cycle) on the credit portion of the transfer document.

  14. If the case is still unresolved, analyze credits as follows:

    1. If the taxpayer requested a credit elect on the return, transfer the overpayment to the next tax year. Use TC 830 on the debit side and TC 710 on the credit side. The transaction date is either the payment received date or the return due date (plus one month for MFT 02, Form 1120, U.S. Corporation Income Tax Return).

    2. If applicable, contact the taxpayer and correct as taxpayer intended.

    3. If no reply is received after 45 days, transfer the credit to Unidentified Remittance File (URF) or Excess Collections File (XSF) and close case, "NOREPLY" See IRM 21.2.4.3.10.1, Excess Collections File (XSF) for AMRH.

Unreversed TC 570, No Return
  1. If the tax module has an unreversed TC 570 credit balance and no return posted, consider the case resolved after taking the following action.

  2. Close the case if:

    1. TC 150 posted in a later cycle; the module must also be in zero or debit balance.

    2. All credits were transferred to another module.

    3. In a later cycle, IDRS indicates it is in delinquency status, Master File code 02 or 03. Input TC 571 to release the -R freeze.

  3. Determine if the credit should be transferred to another period or TIN.

  4. If some of the credits were transferred to another module, determine if remaining credits should also be transferred. Transfer credit, if appropriate.

  5. If a return incorrectly posted to another module, reprocess return to correct module and make necessary adjustments.

  6. If a return was not input, process the return. Release the freeze only if the credits in the module are claimed on the return. If the credits are not claimed, resolve the remaining credits before releasing the freeze.

  7. If a credit transfer with Doc Code 24 or 34 was input on the module, research the account via RTR and RTVUE for IMF or BRTVU for BMF to determine if action is correct. If credit transfer was correct contact taxpayer for return. If not correct, revise the action.

  8. If a different entity is found, research that account; transfer credit, or merge accounts, as appropriate.

  9. If, after all actions have been taken, the case is still unresolved, send Letter 112C requesting return. If reply is received, process the return. If no reply, input TC 571 to release the R freeze, and allow CP80/CP080 to generate when AMRH criteria is met. Leave credit on Master File and close case control, "NOREPLY."

VERFPYMT Transcripts

  1. VERFPYMT transcripts generate when a payment posts to a debit balance module resulting in a credit balance over ≡ ≡ . The VERFPYMT transcripts generate on a daily basis. The purpose of the transcript is to determine if the payment(s) belong to the taxpayer, using the following steps.

  2. If there is a multiple freeze condition (e.g., -W, -V, -L) on the module, follow the procedures for the specific freeze.

  3. If a CP 86 notice was issued and:

    1. There is an open CP 86 control, close your IDRS control base to the open CP 86 control.

    2. There was a prior CP 86 issuance that was not resolved, follow procedures in IRM 21.3.1.5.51.2, Adjusting CP 86 Accounts.

  4. Research Integrated Submission and Remittance Processing (ISRP) or RTR for check copies and payment documents for the payment(s) that created the credit balance to determine whether the credit posted correctly.

  5. If payment posted to the correct taxpayer or module and the module does not contain a recently posted, abated, or pending assessment, look for an open control.

    1. If module contains an open control, contact the controlling employee to determine if you should route the case to the controlling employee.

    2. If module does not contain an open control, release the -R freeze to allow refund or offset.

    3. See IRM 21.2.4.3.4, Accounts Maintenance Correspondence, when working VERFPYMT transcripts for guidance/criteria on sending a closing letter to the taxpayer.

  6. If payment posted to the incorrect taxpayer or module, and you can identify the correct taxpayer or module:

    1. Transfer the credit to correct taxpayer or module. See IRM 21.5.8, Credit Transfers.

  7. If payment posted to the incorrect taxpayer or account and/or you cannot identify the correct taxpayer and/or account:

    1. Ensure TC 570 is posted to prevent payment from refunding.

    2. Send Letter 1687C Unidentified Payment/Credit, to taxpayer whose account has credit. Monitor the case for 45 days.

    3. When reply is received, apply credit as taxpayer requests.

    4. If taxpayer indicates payment is not theirs, or if no reply is received, transfer credit to the Unidentified Remittance File (Account 4620) or Excess Collections (Account 6800) as appropriate. See IRM 21.2.4.3.10, Applying Unresolved Credits.

  8. If payment is scheduled for release, and this will cause an erroneous refund, it may be possible to stop the refund with CC NOREF. See IRM 21.4.1.5.10, Refund Intercept CC NOREF with Definer "P" .

    Note:

    With implementation of CADE2, CC NOREF "P" is only available for IMF if TC 846/TC 840 has not posted. NOREF may still available to BMF after TC 846/TC 840 has posted.

  9. If payment erroneously refunded, refer to IRM 21.4.5, Erroneous Refunds.

Refund Repayment, Cancellation, or Deletion (10 P-)

  1. The freeze is set by a credit balance module with an unreversed TC 720 (Repayment), TC 841 (Cancellation) or TC 842 (Deletion - BMF only). The module is frozen from offset and refund. For more information, see Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, and IRM 21.4.3, Returned Refunds/Releases. See IRM 20.2.4.7.2, Undeliverable, Returned, and Intercepted Refund Checks, to determine if interest is due to the taxpayer when releasing the P- freeze.

  2. TC 841 can be divided into four categories:

    1. Recertified: Regional Financial Center (RFC) recertifies refund for reissuance. TC 841 and duplicate TC 846 post the same cycle. Blocking series and serial number of TC 841 DLN is 88888 (no P- freeze) or 88899 (P- freeze).

    2. Intercepted: Campus intercepted refund check. The blocking series and serial number of TC 841 DLN is 55555, 77798 or 77799.

    3. Returned: Check is returned to RFC or the IRS (IRS returns check to RFC). Blocking series and serial number of TC 841 DLN is 99999. Send Letter 407C to the taxpayer, requesting the reason for the returned refund.

    4. Direct deposits: Returned to the RFC by financial institutions post as TC 841 with block and serial 77777. If the 77777 is erroneously missing, a P- freeze results. See IRM 21.4.1.5.8.1, Direct Deposit Reject Reason Codes, for further information.

    Note:

    Checks returned to the RFC for reasons other than undeliverable post as TC 841 with block and serial number 99999 and sets a P- freeze. On accounts with this transaction, check with the Refund Inquiry team for any open case before contacting the taxpayer.

  3. Research IDRS using CC TXMOD, BRTVU, RTVUE, etc. Examine the entity at the time of the refund and the current entity. If necessary, request data from payment vouchers, cross-referenced TINs, original return, etc.

  4. Resolve case by taking the following action:

    IF THEN
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    Refund was intercepted or canceled by a function other than IVO or Criminal Investigation (CI) Scheme Development Centers (SDC) in the campuses (CI-SDC). Refer to IRM 21.5.10.3.1, IDRS Research Exam Issues, or IRM 21.5.10-1, AIMS Status Code Guide - Field Cases, and IRM 21.5.10-2, AIMS Status Code Guide Correspondence Exam, for information on how to identify.
    Each spouse received a refund. Start erroneous refund procedures.
    An assessment is pending on Master File. No further action is necessary.
    Duplicate payments were credited to the module Verify payments and take appropriate action.
    An assessment is due (e.g., payment voucher is notated "941C" ). Input adjustment.
    Refund was in error and taxpayer indicates the payment belongs on another module. Transfer the payment to the appropriate module. Follow procedures in IRM 21.4.3.5.1, Checks Returned to Regional Financial Center (RFC) by the Taxpayer or U.S. Postal Service.
    Notice Review has canceled the refund and the taxpayer received a math error notice for a missing or invalid dependent TIN with Taxpayer Notice Code (TPNC) 604 or 605 and the taxpayer can supply a correct TIN. Refer to IRM 21.5.4.4, Math Error Procedure Processing, for information on correcting the account.
    Freeze resulted from non-receipt claim coded "H" or "X" . Contact the Refund Inquiry function at the appropriate campus.
    Freeze resulted from Integrated Customer Communications Environment (ICCE) refund trace. Refer to IRM 21.4.2.4.16, Automated Refund Trace Applications Integrated Customer Communications Environment (ICCE) Refund Trace, Internet Refund Trace (IRTRC), and Internet Refund Fact of Filing (IRFOF).
    Freeze resulted from undelivered direct deposit refund. Refer to IRM 21.4.1.5.7.1, Direct Deposits of Refunds.
    An outstanding balance exists on another module. Transfer the credit, or release freeze, as applicable.
  5. If case is still unresolved, send Letter 407C, requesting disposition of the credit. Suspend the case for 45-days. If no reply is received after 45 days, transfer the credit to the Unidentified Remittance File (URF) or Excess Collections File (XSF) and close the case "NOREPLY" . See IRM 21.2.4.3.10.1, Excess Collections File (XSF) for AMRH.

Advance Payment (11 -F)

  1. These transcripts generate when a TC 640 (Advance Payment) posts and one of the following conditions exist:

    1. TC 300 posted with 23c date earlier than the TC 640 date.

    2. TC 150 posted without a subsequent TC 300.

    3. TC 240 posted in Civil Penalty module.

    4. The TC 150, TC 640 and TC 300 appear to have posted timely and there is no regular module balance. See Exhibit 21.2.4-3., AMRH Freeze Table IMF/BMF, for more information.

AMRH11 Resolution
  1. See IRM 21.2.4.3.29, Transcripts with Offshore Voluntary Disclosure Program (OVDP) Payments, to resolve transcripts with OVDP payments.

  2. When working AMRH11 transcripts, following the procedures below, special consideration in regard to interest on overpayments must be given to payments designated as cash bonds and IRC Section 6603 deposits. The payments can be identified by TC 640, BS 990 - 999, or DPC 12. See IRM 20.2.4.8.1, Cash Bonds, and IRM 20.2.4.8.2, IRC 6603 Deposits.

  3. If TC 290 or TC 300 posted with 23c date earlier than the TC 640 and:

    1. The payment resulted in a credit balance and additional liability is to be posted, or if the case was transferred to Appeals, no further action is necessary; consider the case closed.

    2. An outstanding liability exists in another module, transfer credit (excess amount).

    3. The TC 640 was used in error, reverse the TC 640 and post correct transaction code. To release the freeze, input credit transfers to reverse all TC 640s with TC 642/670; use bypass indicator 1, and a designated payment code (DPC) 00, on the credit portion of the DRT24, when transferring a misapplied payment without a DPC. See IRM 21.5.8.3.2(5), Credit Transfer Input on IDRS.

    Example:

    The taxpayer paid the additional assessment twice. Both payments were input as TC 640 but only one posted with a date prior to the assessment. The account is in credit status with a -F freeze. To release the freeze, input credit transfers to reverse all TC 640s with TC 642/TC 670 on a DRT24.

  4. If no subsequent TC 290 or TC 300, examine the tax module for information or request the document via RTR of the payment posted to the Master File. If the payment was:

    1. Processed with the wrong transaction code, use DRT24 to change the transaction code. Use a bypass indicator on credit portion.

    2. Misapplied, transfer the credit to the intended period; do not release it to offset.

    Note:

    If the credit cannot be resolved using the above, contact the taxpayer to determine why the payment was submitted; request the return if necessary. If no reply from the taxpayer, follow the instructions in (5) or (6) below as appropriate.

  5. If the TC 640 is valid, the related TC 290 or TC 300 never posted to the tax module and AMDIS indicates there is an open module controlled to Appeals or Examination, coordinate with the responsible function.

    1. If they will accept the issue, route the case. Take no further action.

    2. If they will not accept the issue or are unable to locate the tax return, notate this with an AMS narrative. Prepare assessment using Form 2859, Request for Quick or Prompt Assessment. The module must be monitored on IDRS until the assessment posts to ensure the correct posting of tax.

  6. If the case is not controlled by Examination or Appeals on AMDIS or there is no TC 420/424 and the module contains a valid TC 640, make the proper assessment.

    1. Refer to IRM 21.2.4.3.3, Civil Penalty Modules, if the TC 240 did not post to the civil penalty module. Contact the proper area prior to making an assessment.

    2. If the TC 150, TC 640 and TC 290/TC 300 posted and there is no regular module balance, input a TC 642/TC 670 with a bypass indicator on the credit portion of DRT24.

  7. If the module contains a TC 922 and an IMF Underreporter Process Code (PC) posted, and transcript appears to be a result of, or related to Automated Underreporter (AUR), refer to the chart below to determine if you should route to the AUR function at the campus that originated the TC 922.

    If the last Process Code is Then
    No Process Code
    1. AUR does not have a case.

    2. Work following all other AMRH procedures.

    01, 03, or 06
    1. AUR case is pending, and the taxpayer may or may not receive a notice.

    2. Work following all other AMRH procedures.

    10-18, or 21-29
    1. AUR case was closed without taxpayer contact.

      Note:

      PC 15 and 18: If the PC before 15 and 18 is other than 01, 03, or 06, the taxpayer was contacted by AUR.

      Note:

      PC 17: Beginning May 2015, PC 17 will be used to close verified IDT cases based taxpayer contact.

    2. Work following all other AMRH procedures.

    35, 36, 38, 62-64, 66, 82, 83, 85, or 86
    1. AUR case was closed to Exam.

    2. Work following all other AMRH procedures.

    44, 72, or 84
    1. AUR case was closed to Campus Fraud.

    2. Work following all other AMRH procedures.

    46, 65, or 76
    1. AUR case was closed to Criminal Investigation.

    2. Work following all other AMRH procedures.

    80
    1. AUR case was closed to Appeals.

    2. Work following all other AMRH procedures.

    09, 30, 34, 54, 55, 57-60, 75, 77-79, 81, 95-99
    1. AUR case is open.

    2. Route to AUR using an AMS Summary Print in place of the transcript. The first two digits of the TC 922 DLN indicate where the AUR case is assigned.

    39, 47, 48, 51, 52, 69, 70, 71, 73, 74, 89, or 91-93
    1. AUR case was worked and closed with no change to the tax liability and/or refundable credits.

    2. Work following all other AMRH procedures.

    20, 53, 67, 68, 87, 88, 90 or 94
    1. AUR case was worked and closed with an adjustment to the tax liability and/or refundable credits.

    2. Follow the steps below:

      • If no AUR adjustment was made, route to AUR using an AMS Summary Print in place of the transcript. The first two digits of the TC 922 DLN indicate where the AUR case is assigned.

      • If the case requires an adjustment, route to AUR using an AMS Summary Print in place of the transcript. The first two digits of the TC 922 DLN indicate where the AUR case is assigned.

      • If the case does not require an adjustment, work the case following all other AMRH procedures.

    , for the location of the TC 922 DLN.

  8. If the module contains a TC 925 and a BMF-AUR Process Code (PC) posted, and transcript appears to be a result of, or related to BMF-AUR, refer to the chart below to determine if you should route to the BMF-AUR function.

    If the last Process Code is Then
    4030
    1. BMF-AUR case is pending, and the taxpayer may or may not receive a notice.

    2. Work following all other AMRH procedures.

    4100
    1. BMF-AUR case was closed to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ without taxpayer contact.

    2. Work following all other AMRH procedures.

    4110 – 4140, 4160, 4170, 4210 – 4260, 4290
    1. BMF-AUR case was closed without taxpayer contact.

    2. Work following all other AMRH procedures.

    4270, 4440, 4630, 4830
    1. BMF-AUR case was closed - ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    2. Work following all other AMRH procedures.

    4150, 4340, 4550, 4860
    1. BMF-AUR case was closed - ≡ ≡ ≡ ≡ ≡ .

    2. Work following all other AMRH procedures.

    4350, 4380, 4460, 4560, 4570, 4560, 4570, 4660, 4780, 4790, 4890
    1. BMF-AUR case was closed to Exam.

    2. Work following all other AMRH procedures.

    4370, 4580, 4770
    1. BMF-AUR case was closed to Campus Fraud.

    2. Work following all other AMRH procedures.

    4590, 4800
    1. BMF-AUR case was closed to Appeals.

    2. Work following all other AMRH procedures.

    4300, 4305, 4310, 4320, 4500, 4505, 4510, 4540, 4520, 4525, 4530, 4535, 4700, 4705, 4710, 4730, 4750, 4755, 4760
    1. BMF-AUR case is open.

    2. Route AMRH transcript to BMF-AUR.

    4400, 4420, 4600, 4610, 4810, 4820
    1. BMF-AUR case was worked and closed with no change to tax liability and/or refundable credits.

    2. Work following all other AMRH procedures.

    4470, 4670, 4675, 4680, 4840, 4850, 4870, 4875, 4880
    1. BMF-AUR case was worked and closed with an adjustment to the tax liability and/or refundable credits.

    2. Follow the steps below:
      • If no BMF-AUR adjustment was made, route the AMRH transcript to BMF-AUR.
      • If the case requires an adjustment, route the AMRH transcript to BMF-AUR.
      • If the case does not require an adjustment, work following all other AMRH procedures.

Credit, No Return (12) and CP80/CP080 Notices

  1. AMRH12 transcripts generate on modules with a credit balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and no return posted. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

    • Credit, no return, cases with TC 610 will generate statute transcripts two (2) years and six (6) months from the payment date or return due date, whichever is later.

  2. CP80 (IMF) and CP080 (BMF) notices are issued to taxpayers to request a signed copy of a return for a module with a credit balance and no return posted.

    Note:

    CP80/CP080 notices issued after January 1, 2012 will contain a 2-D barcode. IMF CP80 notices printed after July 1, 2012 will have the SSN redacted/masked (e.g., NNN-NN-1234) to help safeguard against possible ID theft. In order to identify the account, a hand held barcode scanner must be used to read the taxpayer account information. If the scanner cannot read the barcode, Command Code (CC) TPIIP can be used.

    • TC 971 with Action Code 297 is systemically generated to indicate the CP80/CP080 issuance.

    • Additional CP80/CP080 notices will be issued every 26 cycles until a return posts or the credit balance is resolved.

    • Six months prior to the statute expiration date, a final notice, CP81 (IMF) or CP081 (BMF), will be issued.

    • Receipt & Control forwards CP80/CP080 replies to AMRH, and CP81/CP081 replies to the Statute Function.

    • CP80/CP080 replies must be controlled on IDRS with category AM12 with the IRS received date of the reply, and will have the same aging criteria as transcripts.

  3. The following exceptions do not generate AMRH12 transcripts or CP80/CP080 notices:

    Exceptions that do not generate AMRH12 transcripts or CP80/CP080 notices
    Module is in Master File Taxpayer Delinquency Investigations (TDI ) Status 02, 03, or 06.
    TC 976 (Duplicate Return) posted.
    Unreversed TC 590 (Not Liable This Period)
    TC 591 (No Longer Liable)
    TC 593 (Unable to Locate Taxpayer)
    TC 594 (Return Previously Filed This Period)
    TC 595 (Account Referred to Examination)
    TC 597 (Return Surveyed)
    TC 598 (Return Shelved)
    Unreversed TC 570 (Additional Liability Pending)
    TC 140 (IRP Delinquency Inquiry)
    TC 141 (Delinquency Inquiry)
    TC 520 with Closing Code 81 or 85 - 89.
AMRH12 Resolution
  1. Analyze the account for quick closure. Close the case if:

    • TC 150 posted in a later cycle.

    • All credits were transferred to another module.

    • Module becomes Status 02, 03, or 06, in a later cycle, except TC 610/611 and TC 976/TC 977 cases.

    • If TC 595 is posted and there is no TC 290/300 present, route to Exam.

    • Research CC SUMRY for TDA/TDI Assignment Codes (TSIGN Codes) to determine if account is assigned to a Revenue Officer. If assigned to a Revenue Officer, route the case to the appropriate Revenue Officer group.

    • If other modules have an open Taxpayer Delinquency Investigation (TDI) or other modules are in TDI notice status and filing requirements are open, input a TC 474 with 01 cycle to initiate a TDI notice to CSCO and close the case.

      Exception:

      Do not input a TC 474 for the cases below:
      • TC 610/611 cases.
      • TC 976/977 cases; Form 1120S with Mail File Requirement (MFR) 19 (Professional Service Corporation) cases.

  2. If less than 45 days since the last CP80/CP080 notice was issued, suspend the case for a reply until the 45 days have expired. If a reply is received before the 45 days have expired, follow the procedures in IRM 21.2.4.3.44.2, CP80/CP080 Resolution and AMRH12 Reply Received.

  3. If more than 45 days since the last CP80/CP080 notice was issued, and no reply is received, request and analyze all available research (e.g., credit posting voucher; RTR (Remittance Transaction Research); cross-reference TIN research; CIS information).

    Note:

    Tax examiners who work AMRH12 transcripts for MFT 46 should follow the procedures in IRM 21.7.7.5.4, Tax Exempt Bond Procedures, for these cases.

    Note:

    If the transcript contains TC 670 (payments) or a TC 610 (payment) and TC 460 (extension request) with matching DLNs, it is not necessary to request the payment document. If a TC 610 is posted, change the payment to a TC 670 payment using the TC 610 payment date.

  4. If the return correctly posted to another module, and the payments were intended for that module, transfer the payments. See IRM 21.5.8, Credit Transfers.

  5. If the return incorrectly posted to another module, initiate actions to correct the account.

  6. If a different entity is found, a secondary SSN or an EIN, research that account.

    1. Transfer payments if applicable.

    2. If the accounts are for the same taxpayer and the accounts should be merged, send the case with documentation to Entity.

    3. If the same SSN shows as a primary SSN on one account and also as secondary on another account for the same tax period, a multiple filer case is created. Route the case to Entity.

  7. If the transcript consists of estimated tax credits and a joint return was filed under the spouse’s SSN, verify all TC 806s on IRPTR. If IRPTR does not have the information, request the return to verify the credit amounts. If the return was filed electronically, and IRPTR does not have the information, use the withholding shown on IMFOL as supporting documentation.

    1. If the estimated tax payments were allowed as withholding credit, adjust with TC 807 and a hold code, prior to transferring the payments.

    2. If the primary spouse is deceased, check the secondary spouse for a return (not necessarily joint) and apply credit, if warranted.

  8. If the credit is an estimated tax payment for a minor child whose parent filed a Form 8814, Parents’ Election To Report Child’s Interest and Dividends, electing to include the minor's dividends or interest on the parent's Form 1040, U.S. Individual Income Tax Return, transfer or refund the credit, as appropriate.

  9. If the filing requirements were deleted on the account module (e.g., 03 or 51 on Form 941, Employer’s QUARTERLY Federal Tax Return), do not forward to CSCO.

    1. Determine if a return is filed or is due for a prior period. Contact the taxpayer before reopening filing requirements on your transcript.

    2. If the taxpayer filed Form 945, Annual Return of Withheld Federal Income Tax, or claimed gambling or backup withholding payments in prior years, and there are no other employment tax (Form 941, Employer’s QUARTERLY Federal Tax Return, Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return) OBLs, transfer the credits to the MFT 16, Form 945, Annual Return of Withheld Federal Income Tax, account for the current period. If Form 945, Annual Return of Withheld Federal Income Tax, filing requirements are not in place, establish filing requirements, or send request to Entity to do so (per local procedures), before transferring payments.

  10. If research has been completed and the case remains unresolved, send Letter 112C to request a newly signed return.

    1. Request a reply within 30 days.

    2. Suspend the case for 45-days.

    3. If a reply is received, see IRM 21.2.4.3.44.2, CP80/CP080 Resolution and AMRH12 Reply Received.

    4. If no reply is received after 45-days, close your case NOREPLY.

    5. Input TC 971 AC 296 to show that credit research has been completed.

    6. Systemic generation of Notice CP80/CP080 will continue until statute criteria is met.

CP80/CP080 Resolution and AMRH12 Reply Received
  1. Follow the procedures below to resolve CP80/CP080 and AMRH12 replies.

  2. If the taxpayer replies with a signed return, or unsigned return:

    • Check IDRS to verify TIN, name, and address. If the address on the return does not match Master File, determine which address is most current and edit the return if necessary.

    • Verify there is no pending or posted return on the account prior to routing the return to the appropriate area for processing. If the return is received with CP80/CP080 notice, detach notice prior to processing return.

    • If the taxpayer replies with a signed copy of the return and the return indicates they are in the Offshore Voluntary Disclosure Program (OVDP), forward the return to:
      Internal Revenue Service
      3651 S IH 35
      Mail Stop 4301 AUSC
      Austin, TX 78741

    • If a TC 14X is on the IMF module, or if the BMF module shows current status 02 or 03, input TC 599 with the appropriate closing code below:

    IMF/BMF Returns
    If Then
    Taxable return (return shows a tax liability before prepaid credits) Input TC 599 cc 094 using CC FRM49
    Non-taxable return (return shows no tax liability before prepaid credits) Input TC 599 cc 096 using CC FRM49
  3. Edit applicable BMF tax returns in green and all other returns in red. See IRM 21.5.2.4.23.7, Coding and Editing Procedures.

  4. If the taxpayer submits a return and a TC 610 (with Doc Code 70 or 76) is posted on the module, use the TC 610 received date as the return received date.

    • If more than one TC 610 payment posted to the module, use the received date of the last posted TC 610 as the return received date.

    • If multiple TC 610 payments posted to the module with a tax return with the same DLN, determine if the first TC 610 was applied correctly and determine if the second TC 610 with return was applied correctly. If both TC 610 payments and the return were applied correctly, use the received date of the last TC 610 payment.

  5. If a return is received and today's date is 180 or more days before the ASED expires, send to Submission Processing for normal processing. If today's date is less than 180 days before the ASED expires, forward to the Statute function.

  6. If the module contains a TC 460 (Extension of Time for Filing) and a TC 610 with the same DLN, change the TC 610 to TC 670. If the credits on the module are other than TC 610 (e.g., estimated tax payment(s), credit elect), use the received date of the return received with the CP80/CP080.

  7. If the taxpayer reply states he/she will be filing the return or sending in a copy of the return, close CP80/CP080 case control "TP2FILE" . On AMRH12 transcript cases, close the case on AMS. Enter "TP2FILE" as a narrative on AMS.

  8. If the taxpayer's reply indicates an entity problem that AMRH cannot resolve, route the case to Entity.

  9. If the taxpayer reply states they are not required to file the return, see IRM 21.2.4.3.17, Taxpayer Not Required to File.

  10. If the taxpayer indicates payment(s) and/or credit(s) were misapplied, input appropriate credit transfer(s). See IRM 21.5.8, Credit Transfers.

  11. If the taxpayer is deceased, but the surviving spouse indicates that he/she filed a return as the primary taxpayer, research the account and apply credit, as appropriate.

  12. If Form 944 is received and the filing requirements are for Form 941 or Form 941 is received and the filing requirements are for Form 944, send the return to be processed. Do not input a TC 599. Submission Processing will send appropriate letter to notify taxpayer they filed the incorrect return.

  13. If the taxpayer replies with a return for different tax period or TIN:

    • Check IDRS to verify TIN, name, and address. If the address on the return does not match Master File, determine which address is most current and edit the return if necessary.

    • Verify there is no pending or posted return on the account prior to routing the return to the appropriate area for processing. Take the appropriate action if a return is posted.

    • Send Letter 112C to request a return for the correct tax period.

    • Close the case.

    • Systemic generation of Notice CP80/CP080 will continue until statute criteria is met.

Form 1120 MFR 19

  1. A delinquency analysis is not required for Form 1120, U.S. Corporation Income Tax Return, with MFR 19 (Professional Service Corporation). Do not input TC 474 with 01 cycle to initiate a TDI; do not send the case to CSCO.

    1. Follow all normal research and analysis prerequisites.

    2. Contact the taxpayer, establish filing requirements, transfer credits, or process the return, as appropriate.

    3. If no response from taxpayer or if unable to obtain a return, leave credit on Master File and close case control, "NOREPLY" .

Form 8752 and Form 720, Abstract 11 Accounts

  1. Apply basic AM12 research and resolution procedures to Form 8752, Required Payment or Refund Under Section 7519, (MFT 15) and Form 720, Quarterly Federal Excise Tax Return, Abstract 11 accounts. Look for misapplied payments and/or an incorrectly filed tax return. Employees familiar with IRC Section 444 election rules and with a knowledge of the tax adjustment and credit transfer procedures in IRM 21.7, Business Tax Returns and Non-Master File Accounts, should work these cases.

    Note:

    The Entity may appear valid because the TC 055 posted. However, a valid election must have a TC 055 and the accounting period is usually 09,10 or 11. See IRM 21.2.4.3.28.1, Old Credit Balance (02 K-), for information on grandfathered fiscal year. For all others, contact Entity for corrective action. Research for current TC 150 posting.

  2. If a return posted and no other freeze condition exists, close the case "FRERELVER."

  3. If no TC 150 posted and the election is valid, look for existing or prior Form 1120S, Form 1065, or Form 720. Contact the taxpayer by telephone or Letter 4501C. The address or telephone number on another return or existing entity information can be used.

    Note:

    The suspense period for Letter 4501C is 45 days, and returns requested via telephone is 15 days.

    Exception:

    The purge time for overseas taxpayers is 70 days.

    1. If the taxpayer replies with a signed return, verify that the applicable election year and the tax period are compatible. (e.g., if the "application election year" is 10/01/12 to 09/30/13, the Form 8752, Required Payment or Refund Under Section 7519, tax period is 201212).

    2. If the taxpayer submits a copy of a return without an original signature, send a Letter 12C or Letter 143C to obtain a signature.

    3. If no reply, leave credit on Master File and close control base, "NOREPLY" . Forward the unsigned return to Submission Processing.

  4. If no TC 150 posted and the election is not valid, and if the taxpayer's FYM is other than 09, 10 or 11 and there is a:

    • TC 054: Contact the taxpayer and request a final Form 8752, Required Payment or Refund Under Section 7519, to issue a refund of overpaid credits.

    • TC 055: Route the case to Entity.

  5. If no TC 150 posted and the entity terminated the election (changed to a required tax year, December, or filed a final 1120S), and the account contains a TC 052, 057 or 058, send Letter 4501C to the taxpayer, requesting a final Form 8752, Required Payment or Refund Under Section 7519. Indicate that our records show the election was terminated and that a return must be filed to receive a refund of the credits.

  6. If the correspondence is undeliverable, see IRM 21.2.4.3.6, Undeliverable Correspondence,

    1. If you cannot find a current address, leave credit on Master File and close case control, "NOREPLY."

2290–Expired Installment (13 -G)

  1. This transcript generates when a Form 2290, Heavy Highway Vehicle Use Tax Return, module (MFT 60) installment payment is past due (Status 14). See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information. The Installment Billing Clerk works these cases; do not count in AMRH inventory.

Barred Refund STEX (14 -0)

  1. This transcript generates when the Statute expires, and freezes credits from refunding and crediting. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information. The Statute Protection function works these cases; do not count in AMRH inventory.

Erroneous Refund (15 -U)

  1. This transcript generates when an unreversed TC 844 (Erroneous Refund) posts to a credit balance module. The account is frozen from refunding and offsetting. A "TRANS-844" transcript issues in the cycle when the subsequent credit posts. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information. The Erroneous Refunds function works these cases; do not count in AMRH inventory.

Excess Estimated Tax (ES) Credits (16 J-)

  1. This freeze is caused when a TC 150 posts and there are more Estimated Tax (ES) credits on the module, which may include other credits, e.g., credit elect, than is reported on the return. This freeze may be combined with a -X (Manual Refund) freeze. If both are present, the taxpayer has requested a refund of claimed overpayment for the excess credits. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

AM16 Resolution
  1. To resolve these cases, determine where the credits not claimed on the return belong. Use RTVUE to research IDRS for return information, and for spouse's account. Look for changes in filing status to uncover multiple spouses during a return period.

  2. If a credit belongs on another module or account, transfer the credit.

  3. Verify TC 806, if present, to ensure the credit was not erroneously reported on Form 1040 as withholding. Reverse erroneous withholding with TC 807 PC 8.

  4. If all credits belong in the module where it posted, input TC 290 .00 with Priority Code 8 to release the J- freeze or the J- and -X freeze.

  5. Refer to IRM 21.2.4.3.10, Applying Unresolved Credits, if the credit does not belong to the account to which it is posted and you cannot determine the correct account.

  6. If the case involves joint estimated tax payments:

    1. Research both taxpayers’ accounts including RTVUE and Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, (line 5, Total payments), if any. If the taxpayer research agrees on how the total estimated tax payments should be credited between them, allocate the payments without contacting either taxpayer.

    2. If there is no return filed, no Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or if the taxpayer research does not agree on how the total estimated tax payments should be credited between them, contact both taxpayers sending Letter 1505C to each taxpayer to determine credit disposition.

    3. If both taxpayers have filed and neither claimed the credit, send Letter 1505C to each taxpayer to determine credit disposition.

  7. Suspend the case until the response period has ended or both replies are received:

    1. See IRM 21.6.3.4.2.3.3, ES Joint Allocation, If/And/Then table for disposition of credit depending on taxpayer response.

    2. If taxpayers cannot provide an allocation of joint payment(s) AND you cannot determine allocation of payments per ratio of each spouse's separate tax, OR if neither respond, do not attempt to allocate income, deductions or credits. Move ES credits to Excess Collections (XSF). See IRM 21.2.4.3.10.1, Excess Collections File (XSF) for AMRH. Release withholding, if present, with TC 290 .00 and a Posting Delay Code (PDC) 6.

FTD Credit Module Transcripts - BMF (16)

  1. The FTD Credit Module can include payments made through Electronic Federal Tax Payment System (EFTPS). The transfer to the FTD Credit Module occurs automatically during the Rollover analysis. If the excess credit amount equals the TC 650/TC 660 (Doc Code 97) amount with a transaction date equal or prior to the tax period ending (minus 5 days), the TC 650/TC 660 automatically transfers into or establishes (if the first one) the FTD Credit Module. The FTD Credit Module is identified by MFT=01 and tax period=000000. MFT=01 allows this module to be placed first on the account. During Rollback analysis, the FTD Credit Module will be analyzed for a single unreversed TC 650/TC 660 (Doc Code 97) equal to the credit claimed in the tax module. If a satisfactory credit is found, a TC 652/TC 662 (reversing transaction) will post to the FTD Credit Module with the following elements from the TC 650/TC 660 transaction:

    • DLN with 99 in the 9th and 10th positions

    • Transaction Date

    • Amount

    • Micro Series Number

  2. A TC 650/TC 660 will also post to the gaining module with the following elements from the reversed credit module:

    • DLN (with 99 in the 9th and 10th positions and the correct tax class)

    • Transaction Date

    • Amount

    • Micro Series Number of the TC 650/TC 660 being reversed in the FTD Credit Module

AM16 Resolution
  1. AMRH 16 transcripts generate 26 cycles after the earliest posting cycle of an unreversed TC 650/TC 660 in the FTD Credit Module. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information. To resolve these transcripts, check IDRS with CC BMFOL for account information. Use CC BRTVU, NAMEE, and INOLE to research:

    1. Modules corresponding with date of payment

    2. Debit balance accounts

    3. The tax period where the credit originally posted

    4. Subsequent year tax module if Form 1120, U.S. Corporation Income Tax Return, 4th quarter payment involved

    Note:

    If the taxpayer used another EIN, request BMFOL-INOLE-NAMEE for tax periods consistent with the payment date for the other EIN.

  2. Using the above research results, determine the credit disposition according to the following guidelines:

    1. Compare the FTD payment amounts claimed on the return to the FTD deposit amount in the tax module.

    2. Look for corresponding module with TC 670 payment amount that is approximately the same amount as the credit you are researching.

      Example:

      TC 650 $250.00 and a TC 670 payment is located on corresponding module for $260.00 (penalty and interest added). Taxpayer may have paid twice. This may be where the unresolved credit belongs.

      Note:

      IDRS CC BMFOLB can be used to view payments.

    3. Look for related accounts and modules in balance due status.

    4. Check modules consistent with the date and/or payment amount of the deposit in question (within the smallest and largest deposit amount and earliest and latest date). Some deposit dates could apply to more than one quarter. For example, a payment dated 7/15 could apply to 2nd or 3rd quarter Form 941, Employer’s QUARTERLY Federal Tax Return.

    5. A Form 1120 4th quarter payment will attempt to post to the prior year tax module; if not needed, it rolls to the credit module.

    6. Check modules with a TC 606 for the amount of the deposit in question; use ADD34 or ADD24 to transfer payments to a module containing a TC 606 (for EFTPS payment make sure to input EFTPS indicator on ADD24).

    7. If the payment was misapplied, use CC ESTAB with definer SF.

    8. For electronic payments, research CC EFTPS.

      Note:

      Look for missing estimated tax payments with similar amounts in the subsequent tax year module. Estimated tax payments are due on the 15th day of the 4th, 6th, 9th and 12th month of the accounting period (e.g., fiscal year ending 06, payments due 15th day of October, December, March and June).

  3. If the credit is consistent with the payment dates and amounts in the taxpayer’s account, apply the credit to the account where the payment originally posted, resulting in either an offset or refund.

    Note:

    Before applying the deposit to the original posted period, check if tax was assessed on the module. If tax was not assessed and deposits previously posted, but were subsequently reversed or refunded, request the TC 150 to verify the tax liability. Research BRTVU for TC 150 and TC 976.

  4. If the credit still cannot be correctly applied, contact the taxpayer using Letter 1687C concerning the credit amount that exceeds the TC 150, regardless of whether or not BRTVU shows the taxpayer’s FTDs claimed on the return to be zero. If the tax period where the payment originally posted does not contain a TC 150, contact the taxpayer using Letter 112C. If no reply, transfer the credit via Form 8758, Excess Collections File Addition, to Account 6800, Excess Collections File or Form 2424, Account Adjustment Voucher, to Account 4620, Unidentified Remittance File, as appropriate. See IRM 21.2.4.3.10, Applying Unresolved Credits.

  5. Transfer the credit if possible (only the exact amount of the deposit transaction can be transferred). Credits must be transferred out of the FTD Credit Module before they can be refunded.

    1. Transfer FTD credits to the tax period intended before applying credit to another module in balance due status.

    2. If the payment is applied to a zero balance and a refund will issue, input bypass indicator 1. Otherwise, the transaction will unpost. Inform the taxpayer using Letter 672C, 707C, 3027C or 3286C.

    3. Apply the credit to any outstanding liability in the taxpayer’s account. If a refund will result, use Letter 672C, 707C, 3027C or 3286C to inform the taxpayer.

    4. During the period when an affected module has an imminent return due date (within two weeks), do not transfer credits from the credit module.

  6. If FTD coupon information does not match posted information or the case involves FTD magnetic tape deposits, contact Hardcore Payment Tracer. See IRM 3.17.5, Hardcore Payment Tracers.

    Note:

    FTD coupon program was decommissioned January 01, 2011. Electronic Federal Tax Payment System (FTPS) is now mandated for FTD payments.

  7. If credit disposition cannot be made, transfer the credit via Form 8758, Excess Collections File Addition, to Account 6800, Excess Collections File or Form 2424, Account Adjustment Voucher, to Account 4620, Unidentified Remittance File, as appropriate.

    Note:

    Complete case file must accompany the credit portion of the transfer document. Include the microfilm serial number of the FTD coupon or of the electronically transmitted deposit for use as an audit trail. EFTPS payments cannot be requested, research through CC EFTPS or correspond with the taxpayer.

TDI Refund Freeze (17 -R)(IMF only)- Obsolete

  1. This freeze is caused when an income tax return claiming a refund is filed and there is at least one module within the past five years that has an open:

    • TDI status

    • AIMS module with an unreversed TC 420/424 without a posted TC 150

    • AIMS module with an unreversed TC 420/424 and there is a dummy TC 150 (ASFR) on the module.

    See Exhibit 21.2.4-3., AMRH Freeze Table IMF/BMF, for more information.

  2. Refunds held are identified by TC 570 with 999 in the Julian date.

  3. There is a six-month window. Route these cases to CSCO immediately; do not count in AMRH inventory.

  4. See IRM 25.12, Delinquent Return Refund Hold Program, for additional information.

  5. IMF AM17 (P- freeze) category in use by IVO.

Credit Balance Module (18 -H)

  1. This transcript generates when a module is in credit balance status with an unreversed TC 590, 591, 593, 594, 597, 598 or 599 posted and the closing code is other than 14, 17, 18, 20 or 21. See Exhibit 21.2.4-3., AMRH Freeze Table IMF/BMF, for more information. Do not include in AMRH inventory. Route as follows:

    • IMF - CSCO (Fresno) -.Stop 81208

    • BMF - CSCO (Philadelphia) - BLN 4-N31.142

T-Code Transcripts (19 -Y)

  1. Route cases to CSCO; do not include in AMRH inventory. See Exhibit 21.2.4-3., AMRH Freeze Table IMF/BMF, for more information.

Subsequent Payment (20 J-)

  1. Transcripts generate for BMF cases only. The transcripts generate when, after 16 weeks, a module contains a TC 150 and an unreversed TC 670 which creates a credit balance and either interest or Failure To Pay (FTP) Penalty is restricted (freezes: interest "-I" ; FTP "G-" ). The transaction will post, but will set a refund/offset freeze. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information. The freeze is released:

    1. By posting a TC 672, TC 29X or TC 30X.

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

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

    4. When both FTP penalty and interest freezes are released.

  2. To resolve the transcript, check IDRS with BRTVU for return information. Request the return and all adjustment documents, if necessary.

    1. Determine the date interest and/or Failure-to-Pay Penalty restriction was input (23c date of TC 340/341 or TC 270/271).

    2. Determine module balance (tax and penalties) as of restriction date.

    3. Compute the interest and/or FTP penalty from the 23c date to the payment date. (If payment is received within the prescribed time, do not charge additional interest or penalty.)

    4. If the credit was intended for another module or account, transfer credit.

    5. If no additional penalty/interest is due or the module balance becomes zero, input a TC 290 for zero amount to release the "J-" freeze.

    6. If additional penalty and/or interest is due, assess the amount due as of the 23c date or full paid date, whichever is earlier.

    If the available credit Then
    Is less than the total additional penalty/interest due. Input the additional penalty/interest for the entire amount owed as of the 23c date.
    Is more than total additional penalty/interest due. Input the additional penalty/interest due.

    Note:

    Do not input TC 272 or TC 342 unless the TC 270/TC 271 or TC 340/TC 341 restriction was input erroneously (determine from source documents).

  3. If the module contains a -I or G- freeze and also has any of the following freeze conditions: U-, -V, -W, -Y, or TC 521 With Closing Code 81 route transcript per IRM 21.7.11.4.5.1, Routing of CP 186s With U-, -V, -W, -Y, or TC 521 With Closing Code 81.

Account Reactivation Freeze (21 O-)

  1. Transcripts generate when a TC 370 is input with a Doc Code 52. The TC 370 establishes a module that includes all transactions that posted to the respective Master File and recorded on the retention register. Upon posting the TC 370, Doc Code 52, the credit is frozen from refund/offset out and TDA issuance. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

  2. To resolve these accounts, use the following instructions and close the case if the subsequent action releases the freeze.

  3. Research IDRS and AMDIS for an open control. Contact the appropriate function to transfer the case.

    If Then
    The controlling function accepts the case. Route the case and request expedite action.
    The controlling function's case is unrelated to the account reactivation and they will not accept the case. Inform the controlling function your planned actions will release the freeze.
    There is no open control or the controlling function will not accept the case. Review the account and order the TC 370 document, if necessary, to determine who brought the module back from retention. Route the case to the initiator. Request expedite action to release the freeze (even if no other action will be taken).

    Note:

    Do not request the TC 370 document if has a Julian date of 999. Release the freeze.

    The TC 370 has a Julian date of 999 Do not request the transfer document; release the freeze.
    Unable to locate the source documents or determine why the account was reactivated Release the freeze.
  4. If the account does not contain a TC 150 and the freeze should be released, close the control base with activity code "FRERELINP." The account will be moved back to the retention level.

  5. If the account does contain a TC 150, release the freeze with a TC 290 for zero.

  6. The AMRH case is resolved when one of the following occurs:

    1. The freeze is released. Activity Code "FRERELINP" is input.

    2. There is a pending transaction that will release the freeze.

    3. The case is routed to another function.

Original, No Amended Return (22 R-)

  1. Transcripts generate if after 30 cycles from the last posted TC 610 the module is unresolved and:

    • TC 610 posted subsequent to the TC 150 and the module balance has a credit, or

    • A return processed through the Remittance Processing System (RPS) posts to a module and reflects multiple TC 610 payments (remittance with return), or

    • TC 150 and TC 610 having different DLNs (such as if the payment was made by EFTPS and the return was a paper return)

    • A credit card payment that exceeds the balance due by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

  2. The freeze is released by:

    Freeze Releases
    TC 30X
    TC 29X (excluding priority code 6 or 7)
    Zero or debit balance
    BMF TC 612 (Doc Code 17, 18, 58, 34) to reverse TC 610
    IMF TC 612 (any doc code) to reverse TC 610
AM22 Resolution
  1. If there is an open IDRS control base with a pending adjustment or the freeze was previously released, close the case with the appropriate Activity Code. See Exhibit 21.2.4-4, Activity Codes Used to Work AMRH Cases.

  2. For unresolved issues with prior IDT involvement, see IRM 21.2.4.3.19, Transcripts with Identity Theft (IDT) Involvement.

  3. Release the freeze if the payment can be identified as an overpayment.

  4. Check IDRS with BRTVU/RTVUE for return information. Request the return if necessary. Determine correct postings (e.g., penalty assessments, TC 610 equals TC 170), as necessary.

    1. If the TC 610 belongs on another module, transfer the credit. For BMF, use Doc Code 24. If the TC 610 is the next period's estimated tax payment, move the credit as a TC 612/TC 660. Do not post the credit as a TC 610 as this may cause an AMRH22 R- transcript to generate for that tax period.

      Note:

      If the credit is a Federal Tax Deposit (FTD) on MFT 01, 10, etc., move the credit as a TC 612/650.

    2. Do not transfer the credit if both TCs 610 in the module have the same transaction date and the credit balance will be applied to a debit balance(s) within the account. Input a TC 290 for zero (excluding priority code 6 or 7) to release the freeze. The credit will offset to the debit balance module with the correct date.

    3. If the return belongs on another module or account, reprocess the return and make necessary adjustments.

  5. Check the Remittance Transaction Research (RTR) system for payment information.

  6. If unable to determine if the TC 610 posted correctly and a return with the corresponding DLN can’t be located:

    • If the credit balance is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , input TC 290 for zero (excluding priority code 6 or 7) to release the freeze. Do not correspond with the taxpayer to request payment application or missing return.

    • If the credit balance is ≡ ≡ ≡ ≡ ≡ ≡ ≡ , send Letter 418C or Letter 1687C to the taxpayer. Suspend the case for 45-days. If no reply is received after 45 days, transfer the credit to the Unidentified Remittance File (URF) or Excess Collections File (XSF) and close the case "NOREPLY" . See IRM 21.2.4.3.10.1, Excess Collections File (XSF) for AMRH.

Credit Card Payments
  1. If offsetting IRS debt exists and there is no indicator on the account to freeze the payment (e.g., pending EFTPS charge back request), input TC 290 for zero (excluding priority code 6 or 7) to release the freeze.

    Note:

    A pending EFTPS charge back request can be identified by an open IDRS control base with a related IDRS history annotation.

  2. If no offsetting IRS debt exists, contact the Electronic Federal Tax Payment System (EFTPS) Accounting Technicians at ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. Provide the Accounting Technician with the Electronic Funds Transfer (EFT) Trace Number, SSN, payment amount and payment date.

    2. The Accounting Technician will contact the credit card processor (identified by the 11th and 12th positions of the EFT Trace number) for further research.

  3. Upon receipt of documentation from the Accounting Technician, if there is an entity error, input a credit transfer to move the payment to the correct entity.

  4. If the entity is correct and there is no indicator on the account to freeze the payment pending a charge back request or other purpose, and unable to determine if the TC 610 posted correctly and a corresponding return can’t be located:

    • If the credit balance is ≡ ≡ ≡ ≡ ≡ ≡ ≡ , input TC 290 for zero (excluding priority code 6 or 7) to release the freeze. Do not correspond with the taxpayer to request payment application or missing return.

    • If the credit balance is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , send Letter 418C or Letter 1687C to the taxpayer. Suspend the case for 45-days. If no reply is received after 45 days, transfer the credit to the Unidentified Remittance File (URF) or Excess Collections File (XSF) and close the case "NOREPLY" . See IRM 21.2.4.3.10.1, Excess Collections File (XSF) for AMRH.

AM22 Resolution - Form 944
  1. If the module is for MFT 14 (Form 944, Employer’s ANNUAL Federal Tax Return), research the account to determine the correct filing requirement and that the tax has been assessed on the correct module, before releasing the freeze. See IRM 21.7.2.4.9, Form 944, Employer's ANNUAL Federal Tax Return, for additional information.

  2. Eligible employers who would like to file Form 944 instead of Form 941 must contact the IRS by following the procedures in Rev. Proc. 2009-51 (opt in). After employers opt in to the Form 944 Program and have received notification to file Form 944, they must file Form 944 and cannot file Form 941 until they are notified that their filing requirement has changed to Form 941 because:

    1. They properly opt out of the Form 944 Program by following the procedures in Rev. Proc. 2009-51.

    2. They no longer qualify for the Form 944 Program. The IRS sends an employer Letter 3007C with the appropriate paragraphs when changing the employer’s filing requirement to or from Form 944.

    Additionally, eligible new employers can notify the IRS on Form SS-4, Application for Employer Identification Number, that they would like to file Form 944 by checking the box on line 14 of this form. New employers are advised of their employment tax filing requirement when they are issued their employer identification number. See IRM 21.7.2.4.9, Form 944 Program -Opt-in and Opt-Out Inquiries, for more information.

  3. The taxpayer may not have "opted out" of the Form 944 program, and may have erroneously filed Form(s) 941, Employer’s Quarterly Federal Tax Return. If a taxpayer files a Form(s) 941 in a calendar year in which they are designated as a Form 944 filer, the Form(s) 941 unposts. The TC 610 payment(s) may be transferred from the 941 module(s) to the 944 module – cross reference (x-ref) data will not necessarily be available. See IRM 21.7.2.4.9.3.4, Taxpayer Files Form 944 or Form 941 in Error - Letter 4148C/4086C Inquiries.

  4. The IRS sends Letter 4148C to an employer when the employer incorrectly files Form 941. See IRM 21.7.2.4.9.3.4, Taxpayer Files Form 944 or Form 941 in Error - Letter 4148C/4086C Inquiries. In reply to Letter 4148C, the taxpayer may have erroneously sent in a Form 944 showing zero tax liability. Determine the correct filing requirement before taking any action on the account.

    1. Use CC BMFOLE to verify the Form 944 cache for the tax year that you are resolving. If Form 941 filing requirements appear on CC ENMOD, verify CC BMFOLE for the correct filing requirements.

    Example:

    If CC BMFOLE for an employer reflects a F944 CACHE YRS: 2011 = "blank" , 2012 = "1" , 2013 = "1" , and 2014 = "2" , then the employer was required to file Forms 941 for 2011, Forms 944 for 2012 through 2014, and will be required to file Forms 941 for 2015.

  5. Determine if the tax on the Form 944 module has been assessed and take appropriate action as follows:

    If Then
    Tax assessed (TC 150) approximately equals total of payments (TC 610s) and other credits Release R- freeze by reversing multiple TC 610(s) with ADD24 TC 612/670(s).
    The total TC 610s greatly exceed the tax assessed, or TC 150 shows a $0.00 tax liability Research CC TRDBV for Form 941 DLN(s) and request the originally filed return(s) from Files using the DLN(s) of the unpostable/rejected TC 150(s). See paragraph (3) above.
    You are able to secure the originally filed return(s) Increase the tax using the appropriate TC 29X (excluding priority code 6 or 7) and item reference numbers and properly document the history. See IRM 21.7.2.4.9.4, Form 944-X - Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund (including Form 944-X (PR) and 944-X (SP)).
    You are not able to secure the originally filed return(s) Call the taxpayer to request a corrected Form 944 and properly document the history. See IRM 21.7.2.4.9.4, Form 944-X - Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund (including Form 944-X (PR) and 944-X (SP)).
    You are unable to contact the taxpayer by phone Send Letter 4086C with an open paragraph instructing the taxpayer to file a corrected Form 944 showing the tax liability for the entire year.
    The taxpayer replies with a corrected Form 944 Increase the tax using the appropriate TC 29X (excluding priority code 6 or 7) and item reference numbers, and properly document the history. See IRM 21.7.2.4.9.4, Form 944-X - Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund (including Form 944-X (PR) and 944-X (SP)).
    The taxpayer does not reply with a corrected Form 944 Properly document the history that the credit should not be released until the tax is assessed. Leave credit on Master File and close case control, "NOREPLY" .

(23 -W) Transcripts

  1. This is a Collection Statute Expiration Date (CSED) transcript. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information. If received, route to CSCO.

Math Error (24 -J)

  1. These transcripts generate when there is a TC 470 and a Collection Closing Code 94 posts to the Master File, suppressing balance due notices. This indicates the taxpayer is disputing a math error and prevents TDAs from being issued. TC 472 (Closing Code 94) or TC 29X (Priority Code 7, Blocking Series 740–769) reverses this freeze. Route these transcripts to Accounts Management; do not count in AMRH inventory. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

Additional Liability Pending (AUR and BMF-AUR) (25 -R)

  1. Route transcript to the AUR or BMF-AUR function in the appropriate campus. Include a "Summary Print" in place of the transcript.

  2. Resolve the credit if the AUR or BMF-AUR function routes the case to AMRH, stating the TC 922 (IMF), or TC 925 (BMF) issue that caused the transcript to generate as a 25 -R has been resolved. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

Credit Balance Module TC 59X (26 -H)

  1. These transcripts generate when a module is in credit balance with an unreversed TC 590, 591, 593, 594, 597, 598, or 599, with Closing Code 014, 017, 018, 020, or 021. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information. AMRH resolves these cases using the following instructions.

    • Code 014: Refer to IRM 3.17.220.2.7.1, Researching Parent Subsidiary Cases. If no open liabilities on the parent EIN, and the payment is not claimed on the parent EIN, input TC 592 and close case.

      Note:

      If Form 1120, U.S. Corporation Income Tax Return, for the parent corporation was not filed when the AMRH transcript generated, close the transcript "NOPARRET" .

    • Codes 017, 018: Send Letter 112C to request return. If reply is received, process the return. If no reply, leave credit on Master File, close case control, "NOREPLY" , and input TC 592.

    • Codes 020, 021: Ensure filing requirements are correct. Send Letter 112C to request return. If reply is received, process the return. If no reply, input TC 592, leave credit on Master File and close case control, "NOREPLY" .

    • If a Limited Liability Company (LLC) was not granted filing requirements for Form 1120/Form 1120S, per TC 076 on ENMOD, or the effective date of the TC 076 is after the transcript tax period, and there is credit on the account, issue a manual refund to the taxpayer.

AUR and BMF-AUR Transcripts (27 -F)

  1. Route transcript to the AUR or BMF-AUR function in the appropriate campus. Include a "Summary Print" in place of the transcript.

  2. Resolve the credit if the AUR or BMF-AUR function routes the case to AMRH, stating the TC 922 (IMF) or TC 925 (BMF-AUR) issue that caused the transcript to generate as a 27 -F has been resolved. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

Unreversed TC 480 (28 -Y)

  1. Route these transcripts to CSCO; indicate reassignment on IDRS. See Exhibit 21.2.4-3., AMRH Freeze Table IMF/BMF, for more information.

Tax Exempt Bond Credit Balance (AMRH 31)

  1. Route these transcripts, using AMS reroute function. Attach AMS "Summary Print" to Form 3210 and send to Ogden Accounts Management Campus, Tax Exempt (TE) (EO), MS: 6552.

  2. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

Tax Exempt Bond Debit Balance (AMRH 32)

  1. Route these transcripts, using AMS reroute function. Attach AMS "Summary Print" to Form 3210 and send to Ogden Accounts Management Campus, Tax Exempt (TE) (EO), MS: 6552.

  2. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

LETTERS USED TO RESOLVE AMRH CASES

The following letters are suggested to resolve AMRH cases.

Note:

The list below is not all inclusive and letters may be interchanged as appropriate. Select the letter that best addresses the account conditions present.

Letter AMRH Code Purpose
12C 09 -R Request additional information from taxpayer so return can be processed
18C 08 -X, 09 -R, 10 P- Request additional information to process decedent returns
112C 09 -R Request tax return to apply credit/payment to taxpayer's account
143C 09 -R Request information to complete action on return
167C 01 -X Trace payment
320C 16 Additional information and verification of FTDs requested
407C 10 P- Request reason for returned refund check
418C 03 E-, 04 -A, 22 R- Additional information requested to adjust tax return
510C 08 -X Request for duplicate refund to be returned
672C, 707C 16 Notify TP of pending refund
1505C 16 J- Joint payment not claimed on return
1687C 09 -R Additional information requested for unidentifed payments or credits
2645C All codes Interim response
2644C All codes Second interim response
CNOTE When no preprinted C-letter is available (See IRM 21.3.3.4.23, Quicknotes and C-NOTES)
2761C CZ500AM/CZNO500AM Request for combat zone entry/exit dates
3007C Various To explain taxpayer does not have monthly 941 filing requirement
3286C All codes To explain AMRH case closing information
4086C 22 R- To explain incorrect filing of Form 941
4501C 12 Request return for IRC Section 444 cases
QUICKNOTE When a special instruction is needed and no preprinted letter is available (See IRM 21.3.3.4.23, Quicknotes and C-NOTES)

AMRH FREEZE TABLE IRAF

Freeze or Unsettled Condition AMRH STAT Code Number of Cycles from Freeze or Unsettled Condition to Transcript
Debit Balance, No Return

Criteria:
1. Debit balance module ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
2. Current history status is less than 06.
3. More than 26 cycles from RDD excluding extensions.
4. Manual refund freeze (TC 840) not on.
Released by:
1. Module becomes zero or credit.
2. TC 150 or 840.
01 40
Old Credit Balance

Criteria:
1. Module is in credit balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
2. No transaction has posted for 26 cycles to same tax module.
Released by:
1. Module reaches zero or debit balance.
02 K- 26
Amended Return, No Original

Criteria:
1. TC 977 posted.
2. No TC 150 posted.
Released by:
1. TC 150 new DLN.
2. TC 150 same DLN.
03 E- 42
Duplicate Return

Criteria:
1. TC 150 posted.
2. TC 976 posted.
3. No TC 29X or 30X subsequent to TC 150 and latest TC 976.
Released by:
1. TC 290 or 300 with Priority Code 1.
04 -A 26
Audit/DP Tax Hold Codes

Criteria:
1. Credit balance module ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
2. TC 29X or TC 30X with Hold Codes 1, 2, or 4.
Released by:
1. Module balance becomes zero or debit.
2. TC 290 or 300 Doc Code 24.
05 -K 16
Claims Pending

Criteria:
1. Debit balance module ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
2. TC 470 posted.
3. Do not select if TC 29X, 30X, or 472 has posted since the last posted TC 470.
Released by:
1. TC 29X/TC 30X with exceptions or TC 472.
2. Zero or credit.
3. TDA.
06 -W 15
Manual Refund

Criteria:
1. Debit balance module ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
2. Unreversed TC 840.
Released by:
1. Module balance becomes zero or credit.
2. TC 720, 740, or 841.
08 -X 17
Refund Repayment or Cancellation

Criteria:
1. Credit balance module ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
2. Unreversed TC 720 or 841.
Released by:
1. TC 721, 722, or 843.
2. Module balance becomes zero or debit.
10 P- 16
Erroneous Refund Freezes

Criteria:
1. TC 844.
2. Credit module balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
Released by:
1. TC 845.
2. Credit module balance.
15 -U 16
Offer in Compromise

Criteria:
1. Debit module balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
2. Unreversed TC 480 (consider the TC 480 unreversed if no subsequent TC 481, TC 482, or TC 780 posted to the module).
Note:
(1) "Module Balance" means the true module balance (tax plus assessed interest, plus interest paid).
(2) "Freeze Cycle" is the posting cycle of the transaction which created a freeze or unsettled condition.
28 -Y 26

AMRH FREEZE TABLE IMF/BMF

Refer to Document 6209, IRS Processing Codes and Information, for additional freeze code and reversal information. The action that set the frozen condition determines the correct reversal action; actions that set or release freezes often carry exceptions. Report any procedural or systemic deficiencies to Headquarters. See IRM 21.2.4.3, Procedures for Accounts Maintenance.
Freeze or Unsettled Condition AMRH STAT Code Number of Cycles from Freeze or Unsettled Condition to Transcript
Debit Balance, No Return - BMF

Note:

IMF AM01 (-R freeze) category in use by IVO.



Criteria:
1. Debit module balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ with current Status 06 or less.
2. More than 26 cycles from RDD excluding extensions.
3. Manual Refund Freeze not on (TC 840 in Primary Hold Codes).
4. No TC 150 posted.

Released by:
1. TC 150.
2. Zero Balance.
01 40
Erroneous Credit Hold

Criteria:
1. Erroneous Credit Indicator in the Secondary Hold Codes is significant.
2. Credit Module Balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

Released by:
1. When the module balance becomes zero or debit, or when credit balance becomes refundable cash credits.
02 K- 0
Amended Return, No Original

Criteria:

1. TC 976 (BMF) or TC 977 (IMF) with no TC 150 posted.

Released by:
1. TC 150 with new DLN (sets duplicate filing freeze).
2. TC 150 with same DLN (releasing TC 470 freeze).
3. TC 971 with Action Code 002 after TC 976/TC 977.
Note: MFTs 51, 52, 58 – 64 is 42 cycles.
03 E- B/30/42 I/42
Duplicate Return

Criteria:
1. Subsequent return with unequal DLN posting to a module where a return has already posted or vice versa. Duplicate Return Indicator is significant.

Released by:
IMF
TC 29X (except blocked 2XX or priority code 6, or 7, (except TC 291 with priority code 7 blocked 740-769); TC 30X with priority code 1 or 3 (except with 51 doc code).
BMF
TC 29X/TC 30X posting in a subsequent cycle.
04 -A 52
Exam/DP Tax Hold Code or Joint Committee

Criteria:
IMF
1. TC 29X/TC 30X is posted with a hold code 1, 2 or 4.
2. Credit balance≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

BMF
1. TC 29X/TC 30X is posted with a hold code 1, 2, 4.
2. Form 1120 with Computer Condition Code "N" (Joint Committee) present.
3. Credit balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

Released by:
IMF
1. TC 150, TC 29X (Except with priority code 6, 7, or blocking series 2XX). TC 30X (Except doc code 51 and the hold code is 2 on a C-UPC transaction or an unreversed TC 576 is present), TC 820, TC 830, Doc code 24 or 34 transaction, net module balance becomes zero or debit.
BMF
1. TC 150, TC 29X (Except with priority code 6, 7). TC 30X, TC 820 (Except Doc code 58), TC 830, Doc code 24 or 34 transaction, net module balance becomes zero or debit.
2. TC 29X/30X with doc code 51 for CCC N.
05 -K 36
Claims Pending

Criteria:
1. Unreversed TC 470 (excluding cc 94).
2. The "1" or "4" bit of 47 hold is on.
3. Module Balance is a debit ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

Released by:
IMF
1. A TC 472, or by a TC 29X (except Blocking Series 200–299) with priority code other than 5–7, or TC 30X. TC 470 with cc 95/96 is only reversed by TC 472 with the same cc.
2. When module balance becomes zero or credit (including accruals).
BMF
1. TC 472 with a closing code other than 91, 94 or 99.
2. TC 29X (except Blocking Series 200–299)/30X with priority code other than 5–7.
3. When DA 29 expires.
4. When module balance becomes zero or credit (including accruals).
5. Systemic release 52 cycles after latest unreversed TC 470 (cc 97 only).
06 -W IMF
28 cycles (cc 00, 90, 93)
53 cycles (cc 95)
0 cycles (cc 99)

BMF
28 cycles (cc 00, 90, 93)
53 cycles (cc 95)
0 cycles (cc 99)
ADP Credit to Non-Master File

Criteria:
1. The 130 switch in the Entity is significant.
2. Credit module balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
3. TC 130 posted.
4. TC 150 posted.

Released by:
TC 131 or TC 824 (may be for zero amount).
07 V- 16
Manual Refund

Criteria:
1. Manual Refund Indicator (840 hold code is significant).
2. In excess of module balance tolerance,≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

Released by:
IMF
1. TC 30X, TC 841 or 29X — priority code other than 5–7.
2. TC 150 posted.
3. TC 29X with Priority Code 8.
BMF
1. Posting of TC 150, TC 841 (Doc Code 48) or TC 590/591 to zero balance account.
2. TC 29X with Priority Code 8.
3. At end of 20 cycles, when module balance becomes zero or credit, or posting of Audit/DP Adjustment.
4. TC 840 posting.
5. At end of 20 cycles, when module balance becomes zero or credit, or subsequent posting of a DP adjustment (TC 241).
08 -X 17
30 if 6XX block 30 if TC 460
Additional Liability Pending

Criteria:
IMF
1. Unreversed TC 570.
2. Credit module balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
3. TC 150 may be posted; must be posted if an unreversed TC 590, 591, 593, 594 or 599 is posted.
4. Do not select if status is 02 and an unreversed TC 474 is present.
5. Do not select if status is 03.
BMF
1. Unreversed TC 570 and 57 hold code indicator.
2. TC 150 may or may not be posted in the module.
3. Credit module balance (See IMF).
4. Do not select if status is 02 and unreversed TC 474 is posted.
5. Do not select if status is 03.
6. Do not select modules without a posted return if an unreversed TC 590, 593, 594, or 599 is present in the module.
Released by:
IMF
TC 571, 572, 29X (except with priority codes 5, 6, or 7); or if module balance becomes zero or debit. TC 294/TC 295 blocked 900 - 999 will not release if TC 570 is Doc Code 54.
BMF
TC 571, TC 572, Audit/DP Adjustment (except TC 300 with Disposal Code 7 or 11) posting or when module balance becomes zero or debit.
09 -R 52
4 if TC 832
Refund Repayment

Criteria:
1. TC 841/TC 842, TC 720 indicator on.
2. Module balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

Released by:
IMF
Any Doc Code 24, 34 transaction; TC 30X, 721, 722, 820, 830, 843, 29X — priority code other than 5–7 and/or blocked other than 200–289 or 299; or if the module balance becomes zero or debit.
BMF
Cancellation/Deletion - posting of TC 571 or 572 if TC 570 is posted, Audit/DP Adjustment, Doc Code 24 or 34 transaction, TC 820, 830 posting, or module balance becomes zero or debit. (TC 841 freeze is released by TC 843 posting).
Repayment - TC 290, 300, 721, 722, 820, 830, Doc Code 24 or 34 transaction posting; or when module balance becomes zero or debit.
10 P- 52
Advance Payment

Criteria:
1. 640 hold indicator is on.
2. TC 150 posted.
3. Credit module balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

Note:

If TC 640 in 300-399 blocking series, do not generate as 11 -F; See criteria for 25 -R.


Released by:
IMF
Released when all TCs 640 are reversed by TC 641 or TC 642; TC 30X, or when the module balance becomes zero or debit. TC 29X blocked 500 - 519, 540 - 549, 550 - 589, 600 - 619, 640 - 649, or 650 - 679.
BMF
For MFTs other than 13, TC 30X (without Disposal Code 7 or 11) posting if the 23c date is equal to or later than the TC 640 transaction date; TC 641 or TC 642 posting which reverses all TC 640 credits in the module; module going to zero or debit balance and module status is other than 14, 18, or 20. For MFT 13, TC 641/TC 642 posting which reverses all TC 640 credits in the module; module going to zero or debit balance.
11 -F 26
Credit, No Return

Criteria:
IMF
1. Credit module balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

Note:

Actual AMS transcripts only generate when the balance is greater or equal to $100,000.00


2. A TC 610 is posted, or any credit posted.
3. Do not select if TC 150, 977 or unreversed TC 140, 570, 590, 591, 593, 594, 597, 598, or 599 is posted to the module.
4. Do not select if the current status is 02, 03, or 06.
5. Do not select if the cc 81 or cc 86 - 89 indicator is on (bankruptcy case).
BMF
1. Credit module balance (same as IMF).
2. Do not select if TC 150, TC 976 or unreversed TC 570, 590, 591, 593, 594, 597, 598, or 599 is posted to the module.
3. Do not select for AMRH if the current status is 02, 03 or 06.

Exception:

Do select for STAT.


4. Do not select if Bankruptcy Freeze cc 81 or 85 – 89 is on.
Released by:
1. TC 150.
2. Module balance becomes zero or debit.
12 IMF
35 cycles from last TC 610, if posted. Otherwise, 82 cycles from RDD or the earliest posted unreversed TC 430, 620, 650, 660, 670, 700, 710, or 716, whichever is later.

BMF
25 cycles from last TC 610, if posted. Otherwise, 40 cycles from RDD or 30 cycles from the earliest posted unreversed TC 340, 620, 650, 660, 670, 700, 710 or 716, whichever is later.
Expired Installment (BMF only)

Criteria:
1. MFT 05 or 60.
2. Debit module balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
3. Current status is 14.
Released by:
1. Subsequent payment.
2. TDA issued.
13 -G 62
Barred Refund STEX

Criteria:
1. STEX indicator is significant.
2. Module balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
Released by:
1. TC 820 or when module balance becomes zero or debit if there is no TC 576 (unallowable freeze).
14 -O 16
Erroneous Refund

Criteria:
1. 84 hold indicates TC 844 posted.
2. Credit module balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
Released by:
1. TC 845.
15 -U 16
Excess ES Credits (IMF only)

Criteria:
1. Excess ES credits hold code is significant.
2. TC 150 posted.
3. Credit module balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Released by:
1. TC 662, TC 667, or TC 712 (TC 662 may be zero amount).
2. TC 29X with Priority Code 8.
16 J- 52
FTD Credit Module (BMF only)

Criteria:
1. MFT 01.
2. Tax period 0000.
3. Unreversed TC 650/TC 660.

Released by:
1. Module becomes zero balance.
16 26
TDI Refund Freeze (IMF only) -Obsolete

Note:

IMF AM17 (P- freeze) category in use by IVO.



Criteria:
1. Credit module balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
2. TDI or ASFR and current refund due.
Released by:
1. TC 290 or TC 300 with Priority Code 8.
2. Module balance becomes zero or debit.
17 -R 16 cycles from TC 590 or RDD, whichever is later.
Credit Balance Module 59X

Criteria:
1. Excess ES credits hold code is significant.
2. TC 150 posted.
3. Credit module balance
Released by:
TC 662, TC 667, or 712 (TC 662 may be zero amount).
18 -H 20 for TC 590, 591 and 593.
40 for TC 594 or 599
Offer in Compromise (BMF)

Criteria:
1. Tax Module 48 hold indicator reflects unreversed TC 480 posted.
2. Module balance is zero.
Released by:
1. TC 780, TC 481, TC 482 or TC 483 posting.
2. TC 781, TC 782 posting.
19 -Y 0
Subsequent Payment (BMF)

Criteria:
1. 67 Hold Indicator reflects TC 670 posted and computer is restricted from computing either interest charges or failure-to-pay penalty.
2. TC 150 posted.
3. Credit module balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
Released by:
1. TC 29X, TC 30X, TC 672.
2. Module becomes zero or debit.
20 J- 16
Account Reactivation

Criteria:
1. TC 370 Doc Code 52 is posted (reactivation indicator is on).
2. No TC 150 posted after the TC 370 Doc Code 52.
3. No TC 150, TC 29X, TC 30X, TC 370 Doc Code 51, TC 421 or TC 550 is posted after the TC 370 Doc Code 52 (IMF).
4. Module balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

Note:

Follow-up transcripts will not be generated if there is no TC 150 in the account.


Released by:
If any of the above transactions post.
21 O- 15
Original/No Amended Return (RPS)

Criteria:
1. RPS indicator has the "1" bit on (indicates TC 610 posted, but DLN not equal to TC 150 DLN).
2. No TC 976/TC 977 posted. For IMF, no TC 977 posted.
3. Module balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
Released by:
1. TC 29X (excluding priority code 6 or 7).
2. TC 30X.
3. Module balance becomes zero or debit.
4. BMF: TC 612 (doc code other than 17, 18, 58, 34) to reverse TC 610 not matching the return DLN).
IMF: TC 612 as long as no other RPS unreversed TC 610 in account (effective 01/90).
22 R- 52
CSED TC 470

Criteria:
1. Unreversed TC 470 with cc 90, 93, or 97.
2. CSED will expire within six months.
3. Module balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
Released by:
1. TC 472 with same cc.
2. TC 30X
3. TC 29X (priority code other than 5, 6, or 7) except Blocking Series 200–299.
4. Module balance becomes zero or credit (including accruals).
23 -W 0
Math Error

Criteria:
1. Unreversed TC 470 cc 94 is posted.
2. Exceeds debit module balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
Released by:
1. TC 472 cc 94.
2. TC 29X with Priority Code 7.
24 -J 15
Additional Liability Pending (AUR) (IMF only)

Criteria 1:
Module qualifies for 09 -R or 11 -F, but there is a TC 922 with one of the following process codes in the last position: 67, 68, 87, 88, 90, 94, or 96.
Released by:
1. TC 290 with Blocking Series 500-519, 550-589, 600-619, or 650-679.
2. TC 571 or TC 572.
Criteria 2:
1. Module qualifies for 09 -R or 11 -F, but there is a TC 922 with one of the following process codes in the last position: 39, 47-53, 58, 69, 70, 71, 73, 74, 89, 91-93, or 96.
2. There is no TC 290/TC 291 in the AUR Blocking Series 500-519, 550-589, 600-619, or 650-679.
3. If open TC 420 on module, do not generate STAT 25 transcript.
4. Follow-ups generate in 16 cycles instead of 26.
Released by:
1. TC 29X in AUR blocking series.
2. TC 571 or TC 572.
3. Module balance becomes zero or credit.
Criteria 3:
1. Module qualifies for 09 -R or 11 -F, but there is a TC 922 with process code 20 in the last position.
Released by:
1. TC 29X with TC 806/TC 807 or TC 766/TC 767 with Credit Reference Number 252.
25 -R 25
TC 59X with no TC 150

Criteria:
1. Module qualifies for 18 -H, but the TC 59X has cc 14, 17, 18, 20, or 21.
2. Credit module balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
Released by:
TC 592.
26 -H Same as 18 -H
AUR (Debit/Zero Balance)

Criteria 1:
1. TC 922 with Process Code 67, 68, 87, 88, 90, 94 or 96 in the last position posted.
2. No TC 290 with Blocking Series 500-519, 550- 589, 600-619, or 650-679.
Released by:
1. TC 290 with Blocking Series 500-519, 550- 589, 600-619, or 650-679.
Criteria 2:
1. TC 922 with any of the following process codes in the last position: 39, 47-53, 58, 69, 70, 71, 73, 74, 89, 91-93, or 96.
2. No TC 290 or 291 in the AUR Blocking Series 500-519, 550-589, 600-619 or 650-679.
3. If open TC 420 on module, do not generate STAT 27 transcripts.
4. Follow-ups generate in 16 cycles instead of 26.
Released by:
1. TC 29X in AUR blocking series.
Criteria 3:
1. Module qualifies for 09 -R or 11 -F, but there is a TC 922 with process code 20 in the last position.
Released by:
1. TC 29X with TC 806/TC 807 or TC 766/TC 767 with Credit Reference Number 252.
27 -F 25
Offer in Compromise

Criteria:
1. The 48 hold = 1.
2. Debit balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
Released by:
1. TC 481, TC 482 or TC 780.
28 -Y 0

ACTIVITY CODES USED TO WORK AMRH CASES

The following activity codes are suggested to resolve AMRH cases.

Note:

The list below is not all inclusive. Unless the IRM instructs to use a specific activity code, select an activity code that addresses the closing action taken.

Activity Code Activity Performed
CASTOCN Related case closed for association with Common Number (CN) case.
CIAM09TRAN Case closed to Fraud Detection Center (FDC).
CLSTAT02/03 Closed to Collection - open TDI status.
CLTOFOxx Closed case to Field Office — Bankruptcy or Form 941M, Employer’s Monthly Federal Tax Return.
CLTOCSCO Closed case to Compliance Services Collection Operations
CLTOEXAM Closed to Examination.
CLTOSFR Closed case to ASFR team in Compliance Services Collection Operations.
CREDTRANS Credit transferred by DRT24 or DRT48 input; generated when case control was not previously established.
CRFRnnvvvvvv (MFT and Tax Period) Credit applied from another module.
CRTOnnvvvvvv (MFT and Tax Period) Credit transferred to another module/campus General Ledger accounts (e.g., Account 6800).
CRTOSPnnnn Credit transferred to spouse's tax period.
CNERRCLSD Control base number N was closed prematurely. Current control base is a continuation of CN.
DOCNTAVAIL Document not available.
DOCREQ Document requested.
ERRORCASE Case established in error, closed.
FOLLOWUP Follow-up or second inquiry correspondence associated with established cases.
FRERELINP Freeze release input.
FRERELVER Freeze release verified.
ICORRTOTP International correspondence (or Letter 2761C, Request for Combat Zone Service Dates) to taxpayer.
IDRSREFUND IDRS Generated Refund requested by CC RFUND.
INCRADDLW2 To increase tax due to additional W–2 filed.
LETERvvvv (Letter number) C or other letter sent.
MANREF Manual Refund issued.
MRSREQ IDRS Microfilm requested.
NOADDRESS Undeliverable with no new address found through research.
NOFOLUP–CI Cases closed to Criminal Investigation; CI does not want freeze released.
NOREPLY No reply to suspense letter.
NOFOLUP-ST Case reassigned to Statute team - no follow-up required.
PENTCnnnn Pending Transaction which will release freeze(s).
PREVADJ Adjustment action previously taken.
QCKNOTE Quick Note sent.
RETOERREF Reassigned to Erroneous Refund function.
RETOREFIQ Reassigned case to Refund Inquiry.
OPENTC420/424 Closed no action per TC 420/TC 424.
SPSEARCH Special search for needed document.
STAUPnnvvv Module status changed by STAUP to status requested.
TC520POSTD Closed no action per TC 520.
TELREPLY Telephone reply to taxpayer.
TNSFRCASE Transferring an open control base from one employee to another.
TRTOvvvv Case transferred to any other function.
UNDEL Correspondence returned as undeliverable.
XREF Cross reference TIN, period, name control.
ZEROSPACCT Spouse's account backed out in full.