25.23.3 IMF Identity Protection Specialized Unit (IPSU) Paper

Manual Transmittal

September 11, 2017

Purpose

(1) This transmits new IRM 25.23.3, Identity Protection and Identity Theft Victim Assistance, Identity Protection Specialized Unit (IPSU) Paper.

Material Changes

(1) IPU 16U1640 issued 11-04-2016 Editorial changes have been made throughout the IRM as well as updated IRM references throughout to clarify language and improve information delivery.

(2) Inserted new Internal Controls sections IRM 25.23.3.1.

(3) IRM 25.23.3.2 Deleted entire section. Identity Theft Toll-Free Overview and Guidance was moved to IRM 25.23.12. As a result subsequent sections were re-numbered.

(4) IRM 25.23.2(8) Editorial update made to sentence.

(5) IRM 25.23.3.2.1(5) Revised Step 4 related to use of applicable Priority Code.

(6) IRM 25.23.3.2.1(1) Clarified paragraph as it relates to the Form 10439.

(7) IRM 25.23.3.2.2(1) Clarified paragraph as it relates to the Form 14039.

(8) IPU 16U1640 issued 11-04-2016 IRM 25.23.3.2 Deleted paragraph (2), all paragraphs were subsequently re-numbered. Updated new paragraphs (2) and (3) requiring the use of the IAT Disclosure tool and the HRA IAT tool, revised new paragraph (4).

(9) IPU 16U1640 issued 11-04-2016 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(10) IPU 17U0246 issued 02-07-2017 IRM 25.23.3.2(4) Re-worded exception

(11) IPU 16U1438 issued 10-04-2016 IRM 25.23.3.2(8) Inserted a bullet to provide the caller with the IDT toll-free number and hours of operation when appropriate.

(12) IPU 17U0246 issued 02-07-2017 IRM 25.23.3.2.1(1) Deleted the example.

(13) IPU 16U1711 issued 11-30-2016 IRM 25.23.3.2.1(2) (a) Inserted a reminder; (b) Clarified the paragraph.

(14) IPU 17U0590 issued 03-30-2017 IRM 25.23.3.2.1(2)(a) and (2)(b) Removed references to required identity theft documentation.

(15) IPU 17U0718 issued 04-20-2017 IRM 25.23.3.2.2(1), (1)(a), (1)(b), (1)(c), (2) and (2)(a) Clarified paragraphs as a result of SERP feedback control 201702362.

(16) IPU 17U0590 issued 03-30-2017 IRM 25.23.3.2.2(1), (1)(a), (2)(a) and (2)(b) Removed references to required identity theft documentation. Inserted a Note that if there is compliance involvement a Form 14039 must be submitted.

(17) IPU 16U1640 issued 11-04-2016 IRM 25.23.3.2.2(1) Inserted a new Note regarding open controls in IDTVA and deleted paragraph (3) as a result of new guidance in IRM 25.23.3.2.2.1. Subsequent paragraphs re-numbered.

(18) IPU 16U1640 issued 11-04-2016 IRM 25.23.3.2.2.1 Inserted new section providing phone guidance for IDTVA controls. Sub-sections have subsequently been re-numbered.

(19) IPU 17U0246 issued 02-07-2017 IRM 25.23.3.2.2.1(3) Removed guidance related to providing the taxpayer with their prior year’s AGI.

(20) IPU 16U1711 issued 11-30-2016 IRM 25.23.3.2.2.1(6) (7) and (8) Revised paragraphs to include guidance related to the IDTVA Employee Look-up tool and when to provide the taxpayer with an IDTVA employee extension and Tour of Duty (TOD).

(21) IPU 16U1717 issued 12-01-2016 IRM 25.23.3.2.2.1 Removed (6) and (7); to be restored at a future date. Subsequent paragraph re-numbered.

(22) IPU 17U0718 issued 04-20-2017 IRM 25.23.3.2.2.1(6) Editorial update replaced the word "caller" with the word "taxpayer" .

(23) IPU 16U1711 issued 11-30-2016 IRM 25.23.3.2.2.2 Inserted new section providing guidance related to call backs not received by the taxpayer.

(24) IPU 16U1717 issued 12-01-2016 IRM 25.23.3.2.2.2 Removed new section; to be restored at a future date.

(25) IPU 16U1438 issued 10-04-2016 IRM 25.23.3.2.6(2) Inserted Form 4506-F, Request for Copy of Fraudulent Tax Return, in the guidance.

(26) IPU 17U0246 issued 02-07-2017 IRM 25.23.3.2.3 Removed section as a result of policy changes related to "Where and How the TP retrieves their AGI" has been removed. As a result, subsequent sections have been re-numbered.

(27) IPU 17U0246 issued 02-07-2017 IRM 25.23.3.2.3.1 Removed section as a result of policy changes related to "Where and How the TP retrieves their AGI" .

(28) IPU 17U0590 issued 03-30-2017 IRM 25.23.3.3(1), (2), (3) Removed references to required identity theft documentation.

(29) IPU 16U1640 issued 11-04-2016 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(30) IPU 16U1711 issued 11-30-2016 IRM 25.23.3.3(4) (5) and (6) Revised paragraphs as a result of required call backs.

(31) IPU 17U0590 issued 03-30-2017 IRM 25.23.3.3(6) Revised paragraph and first bullet to require CIS Case note for any type of phone call to the taxpayer.

(32) IPU 16U1640 issued 11-04-2016 IRM 25.23.3.3(8) Clarified sentence.

(33) IPU 17U0590 issued 03-30-2017 IRM 25.23.3.3.1(2) Revised paragraph with revised guidance for cases involving Return Preparer Misconduct (RPM).

(34) IPU 17U0590 issued 03-30-2017 IRM 25.23.3.3.1(4) and (5) Removed references to required identity theft documentation.

(35) IPU 17U0590 issued 03-30-2017 IRM 25.23.3.3.1(5) Row 3 Inserted new step to require a Priority Code 3 for all AUR and Exam cases. Row 4 Step 2 removed the words "single function" , inserted citation Exhibit 25.23.4-6, IDTVA Routing Matrix, and in step 3 removed the word "open" .

(36) IPU 16U1640 issued 11-04-2016 IRM 25.23.3.3.1(5) Deleted the 5th row from the If/Then chart.

(37) IPU 17U0246 issued 02-07-2017 IRM 25.23.3.3.1(5) Row 4 Inserted new Step 3 requiring Priority Code 3 be used on CIS for all open AUR and open Exam cases.

(38) IPU 16U1640 issued 11-04-2016 IRM 25.23.3.3.1.1(1) Removed IEIN and replaced with RFRR.

(39) IPU 17U0590 issued 03-30-2017 IRM 25.23.3.3.1.1(4) Deleted paragraph. Subsequent paragraphs renumbered.

(40) IPU 17U0590 issued 03-30-2017 IRM 25.23.3.3.2(3) and (4) Removed references to required identity theft documentation.

(41) IPU 17U0590 issued 03-30-2017 IRM 25.23.3.3.2(4) Row 1, If column second exception and Row 2, Then column Step 2 inserted "or other appropriate letter" .

(42) IPU 17U0246 issued 02-07-2017 IRM 25.23.3.3.2(4) Clarified exception in the first row of the If/Then chart.

(43) IPU 16U1438 issued 10-04-2016 IRM 25.23.3.3.2(4) Row 4 Step 4 Deleted the first bullet. A signature is no longer required for a Form 14039 to be considered "complete" as a result of IDTVA Re-engineering.

(44) IPU 16U1640 issued 11-04-2016 IRM 25.23.3.3.2(4) 1st row 1st step in Then column; Inserted exception providing IRM 21.6.1.5.6.2 citation for expired ITINs.

(45) IPU 16U1711 issued 11-30-2016 IRM 25.23.3.3.2(4) 3rd row of If/Then chart; Inserted IRM citation.

(46) IPU 16U1640 issued 11-04-2016 IRM 25.23.3.3.2(4) 4th row of If/Then chart; Inserted IRM citation.

(47) IPU 17U0590 issued 03-30-2017 IRM 25.23.3.3.3(2) Inserted Category and OFP code.

(48) IPU 17U0590 issued 03-30-2017 IRM 25.23.3.3.3(3) and (6) Removed references to required identity theft documentation.

(49) IPU 16U1711 issued 11-30-2016 IRM 25.23.3.3.3(3) Inserted a new row 3 related to Notice CP01E, Employment-related Identity Theft. Subsequent rows in this chart have re-numbered as a result of the new row.

(50) IPU 17U0246 issued 02-07-2017 IRM 25.23.3.3.4.2(2) 2nd row of If/Then chart; 1st exception in Step 1; deleted the words other than.

(51) IPU 17U0590 issued 03-30-2017 IRM 25.23.3.3.5(3) Updated the IDRS reassignment number.

(52) IPU 17U0590 issued 03-30-2017 IRM 25.23.3.3.5.2(6) Removed references to required identity theft documentation.

(53) IPU 17U0590 issued 03-30-2017 IRM 25.23.3.3.5.3(5) Removed references to required identity theft documentation.

(54) IPU 17U0590 issued 03-30-2017 IRM 25.23.3.3.6.2.2 Inserted new first paragraph defining a "complete request" .

(55) IPU 17U0718 issued 04-20-2017 IRM 25.23.3.3.6.2.2(2)(b) and (3)(c) Inserted paragraphs related to the Requestor’s address not matching the address of record.

(56) IPU 16U1640 issued 11-04-2016 IRM 25.23.3.3.6.2.2(1) 4th row; Inserted Form 4506-F and clarified the sentence.

(57) IPU 16U1640 issued 11-04-2016 IRM 25.23.3.3.6.2.3(2) Clarified interim letters are required every 60 days after the initial interim is issued.

(58) IPU 16U1711 issued 11-30-2016 IRM 25.23.3.3.6.3(1) Revised paragraph and Inserted new paragraph (2). Subsequent paragraphs were re-numbered as a result.

(59) IPU 16U1640 issued 11-04-2016 IRM 25.23.3.3.6.3.1(6) Updated the list of characteristics of a fraudulent return; removed three bullets.

(60) IPU 16U1640 issued 11-04-2016 IRM 25.23.3.3.6.3.2(3) 1st, 2nd and 3rd rows step 4; Inserted 30 day follow-ups are required.

(61) IPU 16U1640 issued 11-04-2016 IRM 25.23.3.3.6.3.3(2) Inserted a new note and a 3rd step in the if/then chart to address providing TRDBV prints.

(62) IPU 17U0246 issued 02-07-2017 IRM 25.23.3.3.6.3.3(2) Revised If/Then chart as a result of updates made to the TDS system.

(63) IPU 17U0590 issued 03-30-2017 IRM 25.23.3.3.6.3.3(2) First row, inserted an exception related to tax year 2012 and prior.

(64) IPU 16U1640 issued 11-04-2016 IRM 25.23.3.3.6.4(5) Inserted a new step to require "Apply Redactions" button be selected.

(65) IPU 16U1640 issued 11-04-2016 Exhibit 25.23.3-1 Updated Letter Scenarios 2, 3, 4, 5, 6, 10 and 11 to include Category Code RFRR and updating paragraphs as a result of 131C revisions. Inserted new Letter Scenario 14 explaining a TRDBV print is an alternative and displays differently than the typical tax return transcript.

(66) IPU 16U1711 issued 11-30-2016 Exhibit 25.23.3-1 Corrected required paragraphs and the wording in the Special Fill-in Paragraph for Required Letter Scenario 14.

(67) IPU 16U1717 issued 12-01-2016 Exhibit 25.23.3-1 Corrected Special Fill-in Paragraph for Required Letter Scenario 14.

(68) IPU 17U0246 issued 02-07-2017 Exhibit 25.23.3-1 Revised Required Letter Scenarios 1, 12 and 13 as a result of revisions made to the 2644C and 2645C Letters.

(69) IPU 17U0718 issued 04-20-2017 Exhibit 25.23.3-1 Inserted new Scenario 15.

Effect on Other Documents

IRM 25.23.3, IMF Identity Protection Specialized Unit - (IPSU) Paper, effective date October 1, 2017 supersedes IRM 25.23.3, IMF Toll-Free and Identity Protection Specialized Unit - (IPSU) Paper, effective 10-01-2016. This IRM also incorporates the following IRM Procedural Updates (IPUs) 16U1438 (dated 10-4-2016), 16U1526 (dated 10-12-2016), 16U1640 (dated 11-4-2016), 16U1711 (dated 11-30-2016), 16U1717 (dated 12-1-2016), 17U0246 (dated 2-7-2017), 17U0590 (dated 3-30-2017), 17U0718 (dated 4-20-2017).

Audience

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

Effective Date

(10-01-2017)

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

Program Scope and Objectives

  1. This Section of IRM 25.23 provides Individual Master File (IMF) victim assistance guidance and resource information for use by the campus Identity Theft Victim Assistance (IDTVA) - Identity Protection Specialized Unit (IPSU) teams for inventory purposes.

  2. Audience: This IRM is for use by most employees when responding for inventory processes worked by the campus Identity Theft Victim Assistance IDTVA-IPSU teams.

  3. Policy Owner: The Director of Accounts Management.

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

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

  6. Program Goals: The IDTVA-I is focused on assistance to help lighten the emotional toll identity theft takes on its victims. Program goals and objectives can be achieved by following the processes and procedures provided within this IRM. IDTVA employees should also utilize and become familiar with the pre-requisite IRMs listed below in conjunction with IRM 25.23.3 to assist with resolving/referring their case:

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

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

    • IRM 25.23.4, IDTVA Paper Process

    • IRM 25.23.9, BMF Identity Theft Processing

    • IRM 25.23.10, Compliance Identity Theft Case Processing

    • IRM 25.23.12, IMF Identity Theft Toll-Free Guidance

Background of the Identity Protection Specialized Unit (IPSU)

  1. In compliance with the Commissioner’s testimony before Congress on April 10, 2008, Accounts Management (AM) has adopted a proactive stance against identity theft. As a result, AM established the Identity Protection Specialized Unit (IPSU) to assist taxpayers that are or may become victims of identity theft.

  2. In Fiscal Year (FY) 2015 the IRS opted to consolidate the identity theft operation to improve accountability, efficiency, and timeliness. The Identity Theft Victims Assistance (IDTVA) organizational structure will provide unified leadership and improve program oversight.

Authority

  1. Refer to IRM 1.2.21,Servicewide Policies and Authorities, Policy Statements for Customer Account Services, for information.

  2. The Taxpayer Bill of Rights, adopted by the IRS in June 2014 and codified at section IRC § 7803(a)(3) of the Internal Revenue Code, provides that taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS. They are to be spoken to in a way that is easily understood and any correspondence from the IRS must be clear and understandable. They have the right to speak to a supervisor whenever quality service is not received and the right to pay no more than the correct amount of tax. For additional information refer to the Taxpayer Bill of Rights.

  3. Policy Statement 10-1, Assisting Taxpayers who Report they are Victims of Identity Theft. See IRM 1.2.25.2, Servicewide Policies and Authorities, Policy Statements for Security, Privacy and Assurance Activities.

  4. Section 6103(e)(6) of the Internal Revenue Code authorizes the IRS to provide a redacted copy of a fraudulent return to an identity theft victim listed as the primary or secondary taxpayer.

IPSU 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.

  3. Identity Protection Specialized Unit (IPSU) plays an integral role in daily operations. IPSU responsibilities include the processing of:

    • Non-tax related identity theft Form 14039, Identity Theft Affidavit (IDT4)

    • Tax-related loose Form 14039 (IDT2)

    • Identity Theft Assistance Requests (ITAR)

    • Global review on closed identity theft cases (GRVW)

    • Identity theft victim requests for copies of fraudulent tax returns (IDT7/RFRR)

Acronyms

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

    Acronym Definition
    1.
    ACSS
    Automated Collection System Support
    2.
    AMS
    Account Management System
    3.
    APP
    (phone) Application
    4.
    AUR
    Automated Underreporter
    5.
    BMF
    Business Master File
    6.
    CAF
    Centralized Authorization File
    7.
    CDS
    Centralized Distribution Site
    8.
    CFOL
    Corporate Files On-Line
    9.
    CIS
    Correspondence Imaging System
    10.
    COB
    Close of Business
    11.
    CSCO
    Compliance Services Collection Operations
    12.
    CSR
    Customer Service Representative
    13.
    EPSS
    Electronic Products and Services Support
    14.
    EUP
    Employee User Portal
    15.
    FTC
    Federal Trade Commission
    16.
    GRVW
    Global Review
    17.
    HRA IAT
    High Risk Authorization Integrated Automation Technologies (IAT)
    18.
    IAT
    Integrated Automation Technologies
    19.
    ICT
    Image Control Team
    20.
    IDRS
    Integrated Data Retrieval System
    21.
    IDT
    Identity theft
    22.
    IDTVA
    Identity Theft Victim Assistance
    23.
    IM
    Incident Management
    24.
    IMF
    Individual Master File
    25.
    IPSO
    Identity Protection Strategy and Oversight
    26.
    IPSU
    Identity Protection Specialized Unit
    27.
    IRM
    Internal Revenue Manual
    28.
    IRS
    Internal Revenue Service
    29.
    ITAR
    Identity Theft Assistance Request
    30.
    ITIN
    Individual Taxpayer Identification Number
    31.
    MeF
    Modernized e-File
    32.
    MF
    Master File
    33.
    OAR
    Operation Assistance Request
    34.
    PII
    Personally Identifiable Information
    35.
    POA
    Power of Attorney
    36.
    RAIVS
    Return and Income Verification Services
    37.
    RPM
    Return Preparer Misconduct
    38.
    SBU
    Sensitive But Unclassified
    39.
    SEID
    Standard Employee Identifier
    40.
    SERP
    Servicewide Electronic Research Program
    41.
    SP
    Submission Processing
    42.
    SSA
    Social Security Administration
    43.
    SSN
    Social Security Number
    44.
    TAC
    Taxpayer Assistance Center
    45.
    TAS
    Taxpayer Advocate Service
    46.
    TDS
    Transcript Delivery System
    47.
    TE
    Tax Examiner
    48.
    TIN
    Taxpayer Identification Number
    49.
    TP
    Taxpayer
    50.
    TPP
    Taxpayer Protection Program

Related Resources for IDTVA-IPSU

  1. Various resources must be referred to and used as it relates to IPSU identity theft inventory. Resources specific to IDTVA-I are:

    Note:

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

    Resource Description
    1.
    IAT Tools
    There are various IAT tools that have been created specific to IPSU inventory; IPSU IAT Tool. However other IAT tools are required when following IRM guidance specific to case resolution.
    Refer to IRM 21.2.2.4.4.14, Integrated Automation Technologies, and Exhibit 21.2.2-2, Accounts Management Mandated IAT Tools
    2.
    IRM 25.23
    Identity Theft Victim Assistance (IDTVA) IRMs - Utilize and become familiar with all pre-requisite IRMs
    See IRM 25.23.3.1(3) for a list of recommended identity theft IRMs

    Note:

    IRM 25.23.2, Identity Protection and Victim Assistance - General Case Processing, provides service wide guidance on identity theft issues. IRM 25.23.2, provides the authority on guidance related to identity theft claims and closing actions required when resolving an identity theft case. For these two items, guidance in IRM 25.23.2 always takes precedence over procedures in IRM 25.23.3, Identity Protection and Identity Theft Victim Assistance, IMF Identity Theft Toll-Free and Identity Protection Specialized Unit- (IPSU) Paper

    3.
    IRM 21
    Accounts Management (AM) IRMs - Utilize and become familiar with appropriate chapters
    Refer to SERP for access to all IRM 21 chapters
    4.
    IDRS
    Integrated Data Retrieval System (IDRS)
    This system is used for research and documenting taxpayer accounts as well as adjustment and closing actions for assigned cases
    5.
    SERP
    Servicewide Electronic Research Program (SERP)
    Designed to provide employees with access to current IRMs, updated with interim procedural guidance, as well as reference materials. SERP provides employees with notification of IRM changes and current procedures
    6.
    AMS
    Accounts Management System (AMS)
    This system is used for research and documenting taxpayer accounts as well as adjustment and closing actions for assigned cases
    7.
    CIS
    Correspondence Imaging System (CIS)
    This system is used for research and documenting taxpayer accounts as well as adjustment and closing actions for assigned cases
    8.
    EUP
    Employee User Portal (EUP)
    This portal is used to access MeF for the Fraudulent Return Program (FRR)

Identity Theft Paper Overview

  1. Individuals will be submitting a Form 14039 to the IRS through designated PO Boxes, fax lines or by responding to IRS notices they received so that the IRS can take action to mark tax accounts with an identity theft indicator. Controls on the related accounts worked by IDTVA-Accounts (A) and IDTVA-Compliance (C) will be established by CIS.

    Exception:

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

  2. Individuals may submit a letter of inquiry regarding identity theft without the Form 14039. General identity theft guidance must be provided in writing when responding to the taxpayer's inquiry. See (7) of IRM 25.23.12.3, Identity Theft Telephone Overview and General Guidance, and other applicable IRMs.

  3. Acknowledging receipt of the Form 14039 within 30 days of the IRS received date is required per IRM 25.23.2.17, Identity Theft Claims - Overview. Use Letter 5073C, Acknowledgment Letter for Identity Theft Documentation, or other appropriate letter/notice, to acknowledge when the form is received.

    Exception:


    1. If the acknowledgment of receipt of Form 14039 has already been issued, a second acknowledgement is not needed,
    2. If the Form 14039 was received at a Field Assistance site/face to face (IRM 25.23.2.17), or
    3. If the issue will be closed within thirty (30) days from receipt of the Form 14039; the acknowledgement of receipt of the form can be incorporated into the closing letter (example: 4402C contains a sufficient acknowledgement paragraph).

    Note:

    On a single Form 14039 listing both primary and secondary TINs from a joint entity, the acknowledgment letter can be addressed to both the primary and secondary names under the primary TIN.

  4. IDTVA employees with inventory are assigned a phone extension so taxpayers with an open identity theft issue can call the CSR directly. Every attempt must be made to answer an incoming call received on the CSRs extension.

  5. On a daily basis, IDTVA employees must respond to calls received on their assigned extensions and retrieve any phone messages. If a taxpayer requests it, return their call within one business day from when they left their message.

    Caution:

    If leaving a voice message, follow IRM 11.3.2.7.1, Leaving Information on Answering Machines/Voice Mail.

    Note:

    IDTVA employees must keep their voice message current (example: messages must be updated to reflect time frames the IDTVA employee will be on extended leave including a designated employee extension). In order to ensure voice messages are retrieved from employee’s extensions when they are on extended leave and appropriately addressed

    .

  6. When contacting a taxpayer by telephone, a CIS case note must be left to document an audit trail. The case note must contain the following information:

    • Date of call,

    • With whom the employee spoke

    • Summary of the discussion, or

    • Summary of the voice message provided including the date and time of when a voice message was left returning the call

  7. A priority list for IDTVA-I inventory cases are:

    IDTVA-IPSU Case Priority List
    1st ITAR - Identity Theft Assistance Request
    IRM 25.23.3.2.5
    2nd GRVW - Global Review
    IRM 25.23.3.2.4
    3rd IDT2 - Self Identified Tax Related Identity Theft
    IRM 25.23.3.2.1
    4th IDT4 - Self Identified - Non-Tax-Related Identity Theft
    IRM 25.23.3.2.2
    5th /IDT7 - Providing Copies of Fraudulent Returns
    IRM 25.23.3.2.6
    6th IDT5 - Responses to Identity Theft and IM Data Breach Letters/Notices
    IRM 25.23.3.2.3
  8. If during research, an unprocessed tax return is identified on a CIS case (example: tax returns that have bypassed pipeline processing), these tax returns must be sent to Submission Processing. Refer to IRM 21.5.1.5.5, Processing/Reprocessing CIS Tax Returns.

  9. For all tax related identity theft cases:

    • If the taxpayer claims they are a victim of identity theft and did not receive their refund, check the account for a direct deposit (per TC 846) and a posted subsequent return (per TC 976). If both exist, input a TC 971 AC 850 for current year only per IRM 21.4.1.5.7, Direct Deposits - General Information, if one is not already present.

    • If the TP’s account is in ACS status, then Form 14394, Identity Theft Collection Alert, is required to be filled out by IDTVA-I and forwarded to the appropriate ACS Site. Enter the appropriate AMS narratives See IRM 25.23.4.7.6.1, Collection Activity - Form 14394. The Forms 14027-B will be forwarded by IDTVA-I to the appropriate functions as noted below. See IRM 25.23.4.7.1,IDTVA Work Types.

  10. All appropriate systems and research tools available must be used (examples: AMS, IDRS, Integrated Automation Technologies for IAT etc.). See IRM 21.2.2.4.4.14, Integrated Automation Technologies.

  11. If it can be determined the case/issue at hand was resolved by a "previous action" , then the case can be closed as a previous action.

    Example:

    A previous adjustment action where a notice was generated and/or a correspondex letter was sent (Letter 4674C or 239C), which leaves the taxpayer's account at the status the taxpayer expects.

  12. If assistance is needed to resolve identity theft multiple controls (examples: IDT1/IDS1, IDT2, IDT3/IDS3 etc.), then refer to Exhibit 25.23.4-8, Identity Theft Multiple Control Decision Document.

Self-Identified - Tax-Related Identity Theft - IDT2 - AM IDTVA-IPSU only

  1. Cases previously met IDT2 criteria when either no boxes were checked, both boxes were checked or box one in Section B of Form 14039 was checked or when tax-related identity theft was indicated in correspondence or on a converted Form 3949-A.

  2. If the Form 14039, Identity Theft Affidavit, is received alleging return preparer misconduct (RPM) rather than identity theft, do not reassign or route Form 14039 alleging RPM to IDTVA. Send an appropriate C letter advising the taxpayer the information they provided indicates there is a return preparer misconduct (RPM) issue and not an identity theft issue. Advise the taxpayer to complete and mail Form 14157 and Form 14157-A along with the required documentation as outlined in the instructions for Form 14157-A. Please refer to IRM 25.23.1.9, Key Definitions, and IRM 25.24.1.4, Return Preparer Misconduct - Telephone Assistors/Taxpayer Assistance Center (TAC) Overview, for assistance in determining if there is a possible return preparer misconduct issue.

    Note:

    Enter CIS Case Note, "NO ID theft - RPM issue." Input TC 972 AC 522 with Tax Administration Source Code "NOIDT", and the tax year associated with the alleged identity theft incident, if appropriate. Refer to IRM 25.23.2.16.4, Reversing Unsupported Allegations of Identity Theft, for additional information.

    Exception:

    If a -A freeze is present or an unprocessed “good” return is scanned to CIS case, and there is indication of RPM, do not release the -A freeze or send the return for processing, reassign to RPM per IRM 25.24.1.5.1, Routing Information - Paper.

  3. Based on taxpayer's issue and research conducted, use the appropriate section(s) of IRMs available to respond, resolve or refer the case.

  4. If research reveals there is no tax-related identity theft involvement, update the Category Code to IDT4 and the Program Code to 35724. Use the following chart to address issues that do not involve tax-related identity theft, but require an IRS response. The following chart lists a few examples and is not intended to be all inclusive.

    Note:

    When research results in a determination of non-tax-related identity theft (as with the examples of issues below), update the Category Code to IDT4 and see IRM 25.23.3.2.2, Self-Identified Non-Tax-Related Identity Theft – IDT4, to mark the taxpayer's account with a TC 971 AC 504, and reverse any TC 971 AC 522 per IRM 25.23.2.16.4, Reversing Unsupported Allegations of Identity Theft, as applicable.

    If the taxpayer's correspondence involves a(n) Then refer to
    1.
    TOP Offset
    IRM 21.4.6.5.1, Taxpayer Inquiries on TOP Offset
    2.
    Math Error involving Filing Status and Exemption
    IRM 21.6.1, Filing Status and Exemption Adjustments
    3.
    Balance Due involving penalties and interest
    • IRM 21.5.2.4.9, Penalty Overview

    • IRM 21.5.2.4.10,Interest Explanation

    4.
    Balance Due involving misapplied Payments
    IRM 21.5.7,Payment Tracers
    5.
    Request for a Transcript of their Account
    IRM 21.2.3, Transcripts
    6.
    Informant issue on another taxpayer claiming exemption/EITC
    IRM 21.5.10.4.2, Exam Soft Notices CP85A, CP85B, CP85C, CP87A, CP87B, CP87C and CP 87D
    7.
    Issue that cannot be resolved using the IRM 21 and/or IRM 25.23 will need to be referred to another function for resolution
    IRM 21.3.3.4.2.1, Use of 86C Letter - Referring Taxpayer Inquiry/Forms to Another Office, when referring the case to the appropriate function

    Reminder:

    If at any time there is an open ATAO control base, update activity on IDRS to "CLTOTAS," leave a case note on AMS/CIS listing the TAS office and address and close the IDT2 CIS case. If additional information was received with the IDT2 case and there is no TC 971 AC 522 or other identity theft indicators, input the TC 971 AC 522 with the appropriate identity theft tracking indicator prior to closing IDRS and CIS case.

  5. Use the following chart to address cases that involve tax-related identity theft and the criteria for Simple Adjustments cannot be used to resolve the issue. For Simple Adjustments Criteria, IRM 25.23.3.2.1.1.

    Note:

    For cases involving more than one function, follow the guidance in the table below to ensure controls are created and/or referrals are initiated to each impacted function, as appropriate. Close your case only after all case actions (referral, reassignment, notes, etc.) are complete.

    If the taxpayer submits an inquiry regarding a tax-related issue and Then
    1.
    The tax-related identity theft issue cannot be resolved in IDTVA using IRM 21 and/or IRM 25.23 and does not involve RICS/IVO (regardless of whether there is an open control present or identity theft claim was submitted.)
    1. Review the account for a TC 971 AC 522, Identity Theft Tracking Indicator. Input when applicable. Refer to IRM 25.23.2.16,Initial Allegation or Suspicion of Tax-Related Identity Theft - IMF Identity Theft Indicators, and Exhibit 25.23.2-10, IMF only TC 971 AC 522 Tax-Related Identity Theft, Case Status (Initial Claim/Suspicion), for requirements and input procedures.

    2. Refer the case to the appropriate function.

    3. Convert the scanned CIS document (Form 14039 and any applicable any additional information) to an adobe file. See the CSR User Guide for CIS.

    4. Attach the adobe file to a secure e-mail and issue to the Identity Theft Functional Liaison.

      Note:

      The secure e-mail should be used as a communication tool between IDTVA-I and the identity theft functional employee to share information related to the case: The taxpayer's issue, the research IDTVA-I conducted etc.

    5. The Subject line of the secure e-mail must be: "IDT2 CLSD."

    6. Enter CIS Case Note "Secure e-mail sent to Functional IDT Liaison."

    7. See IRM 21.3.3.4.2.1, Use of 86C Letter - Referring Taxpayer Inquiry/Forms to Another Office, and issue as appropriate.

      Note:

      Ensure any additional information received with the IDT2 is attached to the secure e-mail or referral.

      Note:

      Use paragraph N when referring to more than one non-IDTVA area.

    8. Reroute the case using the Reroute button on CIS; See IRM 21.5.1.5.2(4) and the guidance for Reroute to a Non-CIS User, in the CSR Guide for non-CIS users.

      Note:

      Remember to also update the Statute Clearance check box when routing any CIS case. See the CIS Performance Guide - CSR Guide for the correct procedures on these required actions. Also see (10) of IRM 21.5.1.5.2, Cases Currently Assigned in CIS.

    2.
    The tax-related identity theft issue cannot be resolved in IDTVA using IRM 21 and/or IRM 25.23 and involves RICS/IVO - TPP, Bank Leads, AQC, etc.(regardless of whether there is an open control present or identity theft claim was submitted.)
    1. Manually open a new IDRS control using CC ACTON to a generic control using IDRS# 1487711111.

      Note:

      For information on CC ACTON see the CC ACTON job aid on SERP.

    2. Use Activity Code "RIC/IVO-SF" .

    3. Use Status Code "A" .

    4. Use Category Code "NCAT" .

    5. Use the received date of the IDT2 CIS Control.

    6. See IRM 21.3.3.4.2.1, Use of 86C Letter - Referring Taxpayer Inquiry/Forms to Another Office.

    7. Enter CIS Case Note. "IDT2 Re-assigned to RICS/IVO" .

    8. Close the IDT2 using the Close as MISC button as the closing control.

      Exception:

      If the IDT2 control will be reassigned/rerouted to another function using CIS ensure the appropriate case notes have been entered and reassign/reroute accordingly. Do not close as MISC.

    3.
    The tax-related identity theft issue can be resolved in IDTVA using the IRM 21 and/or IRM 25.23 and there is an open CIS control
    1. Review the account for a TC 971 AC 522, Identity Theft Tracking Indicator. Input when applicable. Refer to IRM 25.23.2.16,Initial Allegation or Suspicion of Tax-Related Identity Theft- IMF Identity Theft Indicators, and Exhibit 25.23.2-10, TC 971 AC 522 Tax-Related Identity Theft, Case Status (Initial Claim/Suspicion and Supporting Documents), for requirements and input procedures.

    2. Enter CIS Case Note on open control; "See CIS case notes on IDT2" .

    3. Document case was acknowledged using CIS Case Note; "IDT2 closed - F14039 acknowledged" and any additional information that may assist with the resolution must be included as a CIS case note.

    4. Update with applicable Priority Code, If IDTVA-C case see IRM 25.23.4.7.9(2) to determine the appropriate priority code.

    5. Link and close using the Close as MISC button.

    4.
    The issue can be resolved in IDTVA using the IRM 21 and/or IRM 25.23 and there is no open CIS control
    1. Review the account for a TC 971 AC 522, Identity Theft Tracking Indicator. Input when applicable. Refer to IRM 25.23.2.16, Initial Allegation or Suspicion of Tax-Related Identity Theft - IMF Identity Theft Indicators, and Exhibit 25.23.2-10, TC 971 AC 522 Tax-Related Identity Theft, Case Status (Initial Claim/Suspicion and Supporting Documents), for requirements and input procedures.

    2. Use the Update Case Status button to update the appropriate identity theft Category Code. See Exhibit 25.23.2-16, IDRS Category Controls by Function, and IRM Exhibit 25.23.4-6, IDTVA Routing Matrix.

    3. Update the Priority Code to 3 for all open AUR or Exam cases

    4. Enter Case Note "IDT created by IDTVA-I."

    5. Document the Form 14039 was acknowledged using CIS Case Note; "IDT2 closed - Form 14039 acknowledged" .

    6. Reassign to the Centralized Distribution Site (CDS ) for Domestic Identity Theft.

      Note:

      Remember to also update the Doc Type and the Statute Clearance check box when reassigning a case to a CIS User. See the CIS Performance Guide - CSR Guide for the correct procedures on these required actions. Also, see IRM 21.5.1.5.2(11), Cases Currently Assigned in CIS.

      Exception:

      See the Centralized Distribution Site (CDS) for International Identity Theft.

  6. The Correspondence Imaging System (CIS) was updated with identity theft CIS Logic to assign/associate newly scanned work to employees with existing identity theft controls. See IRM 21.5.2.3(2) Note, for contacting IRS employees with similar claims from the taxpayer.

  7. If identity theft CIS Logic creates multiple controls (example: if an IDT2 was recently assigned to you because you have an open IDT2/4), then the controls must be linked/consolidated and the case worked following the appropriate guidance. See Exhibit 25.23.4-8, Identity Theft Multiple Control Decision Document, to determine the appropriate Category Code to use for the update.

Simple Adjustments
  1. A "simple adjustment" is defined as a closing adjustment action on a non-complex identity theft issue (IDTVA-I only) using IRM 21 and/or IRM 25.23 guidance and:

    • Has evidence of a previously worked and closed identity theft case

    • Has no open control on IDRS

    • Requires minimal research

    • Input of adjustment action must resolve and close the taxpayer's identity theft issue by the next business day

    • Only applies to IDT2, IDT7, RFRR, GRVW and ITAR inventory

    Example:

    Releasing certain freeze conditions or transferring a credit to a correct tax year or account is an example of a "simple adjustment."

    Reminder:

    IDTVA-I CSRs are required to use the mandated IAT tools per IRM 21.2.2.4.4.14, Integrated Automation Technologies, and Exhibit 21.2.2-2, ACCOUNTS MANAGEMENT MANDATED IAT TOOLS.

  2. Cases previously worked and closed by RICS/IVO function cannot be resolved using this guidance. The resolution action/adjustment must be input by that function. See paragraph (5), (2nd row of the If/Then chart) of IRM 25.23.3.2.1Self Identified - Tax-Related Identity Theft - IDT2.

  3. The IDTVA-I CSR can input the simple adjustment when one or more of the following criteria exists:

    • Contains certain freeze conditions

      Example:

      -A,-R, I-, -K, P-, -X and J-. This list is not all inclusive

      Reminder:

      Before any freeze is released, research must be completed following appropriate IRM guidance.

    • Correcting item reference codes that will NOT affect the account balance (888, 886, 887 and 889)

      Reminder:

      When an exemption and/or credit requiring TIN validation is being allowed/removed, use CC DUPED to update the database as required. See IRM 21.6.1.6.1, Command Code DUPED.

    • Credit transfers or misapplied payments or credit elects that can be input using the required IAT tool

    • Inputting a TC 971 and appropriate identity theft indicator (AC 501 or AC 506)

    • (Re)Issuing a closing letter

  4. Follow the appropriate IRM guidance prior to inputting the simple adjustment for resolution:

    Adjustment Action Recommended IRM guidance
    1.
    Freeze Release
    IRM 21.5.6.4, Freeze Code Procedures
    2.
    Adjustment guidelines
    IRM 21.5.2.4, Adjustment Guidelines - Procedures
    3.
    Credit Transfers
    IRM 21.5.8.1, Credit Transfers Overview
    4.
    Verifying Complete Adjustments
    IRM 21.5.2.4.19, Verifying Complete Adjustments
    5.
    Required actions on All Streamlined cases
    IRM 25.23.4.12.6, Actions Required on Streamline and Non-StreamlineCase Processing

Self-Identified - Non-Tax-Related Identity Theft – IDT4 - AM IDTVA-IPSU only

  1. Cases meet IDT4 criteria when box two in Section B of Form 14039 is checked.

  2. Based on taxpayer's issue and research conducted, use the appropriate section(s) of the IRMs to respond, resolve or refer the case.

  3. If research reveals there is tax-related identity theft involvement, update the Category Code to IDT2 and the Program Code to 35722. Acknowledge receipt of the Form 14039 and mark the taxpayer's account with a TC 971 AC 522, as appropriate.

    Note:

    See IRM 25.23.2.16, Initial Allegation or Suspicion of Tax-Related Identity Theft - IMF Identity Theft Indicators, and IRM 25.23.3.2.1, Self-Identified - Tax-Related Identity Theft - IDT2 - AM IDTVA-IPSU only, for guidance.

  4. Non-tax-related incidents of identity theft (examples: situations or events that put the taxpayer at risk for tax related identity theft such as a data breach or lost/stolen PII that compromises or involves the taxpayer's SSN, etc.) should be worked as follows.

    If the taxpayer submits Then
    1.
    Form 14039 and there is no tax-related activity on the TIN entered on the Form 14039 and the address on the Form 14039 matches the address of record and the case does NOT involve the Get Transcript incident or EPSS did not disable the on-line account

    Exception:

    If Command Code ENMOD for the account of the identity theft victim named on the Form 14039 reflects a joint entity on Master File, do not issue a systemic notice. Send a 4402C with the entity edited to reflect only that individual. This will ensure the letter is addressed to the identity theft victim.

    Exception:

    If other issues need to be addressed per IRM 25.23.3.2.1(4), a 4402C/SP or other appropriate letter should be sent using an open/selective paragraph instead of the systemic notice.

    1. Input TC 971 AC 504 on the taxpayer's account with the appropriate MISC code. Refer to Exhibit 25.23.2-4, IMF Only TC 971 AC 504, for additional information.

      Note:

      If the taxpayer's account is not established on Master File, see IRM 3.13.5.113, Establishing a New Account (TC 000).

      Caution:

      ITINs that have not been used as a primary or a secondary TIN on a tax return and no longer have an entity shown on INOLE are more than likely expired or soon to expire as a result of the PATH Act. See IRM 21.6.1.5.6.2, ITIN Renewal Math Error Adjustments, for information and guidance. If the ITIN issue is not resolved from the above reference and the entity cannot be established refer to Row 4 of this If/Then chart.

      Note:

      After the TC 971 AC 504 posts to the MF, a systemic notice CP01C (English) or a CP701C (Spanish) will be issued to the address of record.

    2. Close the account on AMS/CIS.

    2.
    Form 14039 and there is no tax-related activity on the TIN entered on the Form 14039 and the address on the Form 14039 does not match the address of record and the case does NOT involve the Get Transcript incident or EPSS disabled the account
    1. Input TC 971 AC 504 on the taxpayer's account with the appropriate MISC code. Refer to Exhibit 25.23.2-4, IMF Only TC 971 AC 504, for additional information.

      Note:

      If the taxpayer's account is not established on Master File, see IRM 3.13.5.115, Establishing a New Account (TC 000).

    2. Issue a Letter 4402C, ID Theft (Self Identified) - AM AC 504 Notification Letter), or other appropriate letter to the current mailing address as noted on Form 14039, Identity Theft Affidavit.

      Note:

      See IRM 25.23.2.8, When to Update the Victim’s Address.

    3. Close the account on AMS/CIS.

    3.
    There is no tax-related activity on the TIN entered on the Form 14039 and the case involves the Get Transcript incident or EPSS disabled account
    1. Refer to IRM 25.23.2.22.1, Get Transcript Incident - Non-Tax Related Form 14039 IDTVA-IPSU, and IRM 25.23.2.23.2.1, IDTVA-I (IPSU) Employees ONLY - When addressing accounts with TC 971 AC 505 IR20160127510, IR20160127513 and IR20160614508 ONLY, or if EPSS disabled the account, refer to IRM 25.23.2.17.3, EPSS Disabled Accounts, for appropriate guidance.

      Note:

      If the taxpayer's account is not established on Master File, see IRM 3.13.5.115, Establishing a New Account (TC 000).

    2. Close the account on AMS/CIS.

    4.
    If there is a partial TIN or no TIN provided on the Form 14039 AND the taxpayer’s complete SSN cannot be located after thorough research on IDRS using all research command codes and resource tools available

    Reminder:

    CC TPIIP should be used when the last four digits of the SSN are provided. See IRM 2.3.60-7 for information related to this research command code.

    1. Using an open selective paragraph in the 131C letter, explain a complete SSN is needed in order to place an identity theft marker on their account. Request they return the Form 14039 with a complete SSN

      Note:

      Use the current mailing address as noted on Form 14039

    2. Enclose the taxpayer’s original claim and any other information they may have included

      Note:

      If the issue involves an ITIN where the entity cannot be established, the 131C letter should be used to explain the ITIN may need to be renewed. Include in the letter the IRS.gov website address referencing “ITIN” and “PATH ACT” to provide the taxpayer with some additional information

    3. Enter the appropriate CIS Case Note

      • If no TIN is located: "F14039 Returned; NO TIN provided or located"

      • If the identity theft claim is being returned because of an ITIN issue: "131C - ITIN Renewal required"

    4. Close the case on AMS/CIS

    Reminder:

    If at any time there is an open ATAO control base, then update activity on IDRS to "CLTOTAS," leave a case note on AMS/CIS listing the TAS office and address (when applicable) and close the IDT4 CIS case.If identity theft claim was received with the IDT4 case and there is no TC 971 AC 522 or other identity theft indicators, input the TC 971 AC 522 with the appropriate identity theft tracking indicator prior to closing IDRS and CIS case.

  5. If the taxpayer requests the Self-Identified Non-Tax-Related indicator be reversed/removed, refer to IRM 25.23.2.19.1.3, Manually Reversing TC 971 AC 504, and Exhibit 25.23.2-5, IMF Only TC 972 AC 504 — Reversal of TC 971 AC 504.

  6. The Correspondence Imaging System (CIS) was updated with Identity Theft CIS Logic to assign/associate newly scanned work to employees with existing controls. See IRM 21.5.2.3(2), Adjustment Guidelines - Research, Note for contacting IRS employees with similar claims from the taxpayer.

  7. If identity theft CIS Logic creates multiple controls (example: if an IDT4 was recently assigned to you because you have an open IDT2/4 or X), then the controls must be linked/consolidated and the case worked following the appropriate guidance. See Exhibit 25.23.4-8, Identity Theft Multiple Control Decision Document, to determine the appropriate identity theft Category Code to use for the update.

Responses to Identity Theft and IM Breach Notification Letters/Notices - IDT5

  1. Identity theft notification letters and notices are generated based on the input of various indicator codes and data provided to Identity Protection, Strategy and Oversight (IPSO) and the Identity Protection and Incident Management Program Offices.

  2. Victims of identity theft may use an identity theft closing letter they received to request a copy of a fraudulent return using their SSN. If the IDT5 is a request for a copy of a fraudulent return involving identity theft, see IRM 25.23.3.2.6, Providing Copies of Fraudulent Return(s) Involving Refund-Related Identity Theft – Procedural Overview. Update the Category Code to IDT7 and Program code to 35730.

  3. Following is a chart listing some common notices along with a description and links to related IRM guidance:

    CP Notice/Letter Description IRM Citation(s)
    1.
    CP 01, Identity Theft Claim Acknowledgement
    Used to acknowledge receipt of Form 14039 substantiating a claim of identity theft and to notify taxpayers of the action taken by the Service with regard to their tax records. This notice is issued systemically after the TC 971 AC 501 is input on the taxpayer’s account. If the taxpayer calls stating they never received this notice, research CC ENMOD to confirm the notice was issued. If the notice was issued, a Letter 4445C, ID Theft Acknowledgement Notification, can be sent. IRM 25.23.2.18.1, Closing Taxpayer Initiated Identity Theft Affecting Tax Administration - TC 971 AC 501
    2.
    CP01C, CP701C, Message about your Identity Theft Documents
    Systemically issued after a TC 971 AC 504 with MISC codes ACCT, BOTH, EMPL or NKI posts to an account IRM 25.23.3.2.2, Self-Identified - Non-Tax-Related Identity Theft – IDT4 - AM IDTVA-IPSU only
    3.
    CP 01E, Employment Related Identity Theft Notice
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    4.
    CP 01S, CP 701S, We received your Form 14039 or similar statement for your identity theft claim
    Systemically issued to acknowledge receipt of Form 14039 or similar statement attached to a paper return coded with Special Processing Code (SPC) 8.
    • IRM 25.23.2.17,Identity Theft Claims - Overview

    • Exhibit 21.1.7-16, Computer Paragraph (CP) Notices - Routing Guide

    • Exhibit 3.10.72-3, Computer Paragraph (CP) Notices – Routing Guide

    5.
    Letter 4281C, IM Breach Notification
    Issued by the Incident Management (IM) Office. Used to notify individuals potentially impacted by an IRS data breach incident if the evaluation of the breach results in a likelihood of harm to the individuals.
    • IRM 10.5.4.4.5.1,Handling Inquiries Regarding Data Loss Letters

    • IRM 10.5.4, Incident Management Program

    6.
    Letter 4445C, ID Theft Acknowledgement Notification
    Originally issued manually when a TC 971 AC 501 was input on a taxpayer’s account. Currently issued manually when the taxpayer has contacted the Service claiming they did not receive the systemically issued CP 01. See row above for CP 01. IRM 25.23.2.18.1,Closing Taxpayer Initiated Identity Theft - Affecting Tax Administration - TC 971 AC 501
  4. While intended for information purposes only, taxpayers are advised to call the identity theft toll-free number if they have questions regarding these letters. Some taxpayers may call or write to the IPSU for additional information. Employees should respond to inquiries regarding these notification letters by emphasizing guidance for identity protection provided in the specific letter content.

  5. If there is an issue requiring an IRS action or response that does not involve tax-related identity theft (TOP offset, misapplied payment, penalty abatement, transcript request, etc.), follow appropriate procedures to respond to/resolve the taxpayer's issue and close the IDT5 case. See (4) IRM 25.23.3.2.1, Self-Identified - Tax-Related - IDT2.

  6. Follow the If/Then chart below for processing tax-related IDT5 inventory cases involving identity theft issues:

    If Then
    1.
    The case should be routed to another function to resolve the tax-related issue raised in the taxpayer's response,

    Note:

    Transferring the case to the appropriate function as expeditiously as possible will help to alleviate delays in the resolution of the tax-related identity theft issue.

    1. See IRM 21.5.1.5.2, Cases Currently Assigned in CIS, and the specific guidance related to "Reroute" and/or routing a case to a non CIS user.

    2. Refer the case to the appropriate function.

    3. See IRM 21.3.3.4.2.1, Use of 86C Letter - Referring Taxpayer Inquiry/Forms to Another Office, and issue as appropriate or initiate other appropriate "C" letter.

      Note:

      Ensure any additional information received with the IDT5 is attached to the referral.

    4. Enter CIS case note Single Function.

    5. Reroute as required.

    2.
    The case will be worked by IDTVA
    • Follow procedures in IRM 25.23.3.2.1, Self-Identified - Tax-Related Identity Theft - IDT2.

    3.
    There is an ITAR control,
    1. Link your CIS case with the open ITAR CIS case.

    2. If the open control is an ITAR, leave a CIS case note on the open ITAR; "Link and close IDT5 to open ITAR" .

      Note:

      When the taxpayer provides additional information a case note must be left to communicate with the CSR assigned the ITAR to ensure they are made aware of this additional information. See IRM 21.2.2.4.2.1, IDRS History Items and Account Inquiry.

    4.
    There is an open or multiple control on IDRS with TAS (ATAO),
    1. Update activity on IDRS to "CLTOTAS."

    2. Leave a case note on AMS/CIS listing the TAS office and address.

    3. Use the Reroute button on the IDT5 CIS case.

      Note:

      If identity theft claim was received with the IDT5 case and there is no TC 971 AC 522 or other identity theft indicators, input the TC 971 AC 522 with the appropriate Tax Administration Source Code prior to closing IDRS and CIS case. See IRM 25.23.2.16, Initial Allegation or Suspicion of Tax-Related Identity Theft- IMF Identity Theft Indicators.

    5.
    If it can be determined the case/issue at hand was resolved by a "previous action" ,

    Example:

    A previous adjustment action where a notice was generated and/or a correspondex letter was sent (Letter 4674C or 239C), which leaves the taxpayer's account at the status the taxpayer expects.

    The case can be closed as a previous action.

    Note:

    Send the taxpayer Letter 86C, Referring Taxpayer Inquiry/Forms to Another Office, letter when required. Refer to IRM 21.3.3.4.2.1,Use of 86C Letter - Referring Taxpayer Inquiry/Forms to Another Office.

Global Review - GRVW - AM IDTVA-IPSU only

  1. As a follow-up to IRM 21.1.1.1, Overview, and in a manner to make the taxpayer "whole" , a global review of taxpayer's accounts in relation to identity theft is required to ensure subsequent tax periods are not affected by the identity theft incident. This review will be on tax account where TC 971 AC 501 was input and on some accounts with TC 971 AC 506.

  2. Definition: A global review is a review of an identity theft marked tax account (TC 971 AC 501/506) from the date of the impact and subsequent for modules potentially impacted by identity theft. This criteria includes:

    • Balance due modules resulting from a subsequent action, for example an audit or an underreporter assessment (without an installment agreement ), or

    • Modules containing a credit "offset" to satisfy a balance due that resulted from a subsequent action described above, or

    • Open controls

    • And/or any issue the taxpayer raises which will trigger further review of past issues.

  3. Global review is an automated process and is conducted by IDTVA-I employees located in Andover. Employees utilize an IAT tool to review listings of marked accounts on a monthly basis. Manual action may be needed on accounts identified by the IAT tool. See IRM 25.23.3.2.4.2, Global Review - Action Required, when manual action is required.

  4. Functions will be receiving a Form 14027–B related to this global review. IRM 25.23.2.11, Account Monitoring, provides guidance and procedures on the function's responsibility when a referral from IDTVA-I is received.

Global Review - Research Process
  1. All research must include both the valid and invalid sides of the TIN (and secondary TIN, if present). The valid and invalid sides of any cross-reference TIN(s) must also be researched.

  2. All systems and research tools available must be used (AMS, IDRS, Accessory Manager Tools (also known as IAT) etc.)

  3. Access Command Code (CC) ENMOD(IMFOLE) and locate the TC 971 AC 501/AC 506. Use the "SCNDRY-DT" to determine the earliest year of impact. If the SCNDRY-DT shows 12312014, you would review TXPD 201412 and subsequent modules within the definition of the global review.

    Note:

    If multiple TC 971 AC 501s or TC 971 AC 506s are identified, go to the earliest tax period identified on the SCNDRY-DT field and begin the Global Review.

  4. Access the taxpayer's account using IDRS and Corporate Files On-Line (CFOL) command codes (CC) available. Review the tax modules related to the incident. Apply the definition of Global Review to determine if there are any subsequent issues which may require follow-up/referral.

  5. IDTVA-I will issue a referral(s) to the appropriate liaison(s) identifying the issue(s) requiring resolution and providing recommendations for resolving the issue(s). See the liaison listing posted on SERP.

Global Review - Action Required
  1. Perform preliminary research and take appropriate action using the chart below:

    If Then
    1.
    No open controls are identified and all related modules are in status 12 and do not contain a credit offset (example: TC 706) or credit transfer (example: TC 670 with a cross reference TIN/TXPR) transferred in to pay a balance due module described in the global review definition,
    Use Activity Code "GRVWCMPLTD" , Status Code "C" , and Category Code "GRVW" with CC ACTON on CC ENREQ.
    2.
    Any related balance due modules are in status 60,
    The taxpayer has entered into an agreement of the balance due, and is working to pay off the balance. Follow steps in "Then" box above.
    3.
    There is an open ITAR or an open ATAO base on a related module on IDRS,
    Use:
    • Activity Code - "PNDITAR" , or "PNDATAO"

    • Status Code - "C"

    • Category Code - GRVW

    with CC ACTON on CC ENREQ
    4.
    There is an open IDTVA control based (IDI, IDS, IDT), on a related module on IDRS,
    Use:
    • Activity Code "PNDIDIx" , or "PNDIDSx" , or "PNDIDTx" , whichever is appropriate (and where the x represents the number or letter associated with the category of work),

    • Status Code "C"

    • Category Code"GRVW" with CC ACTON and CC ENREQ

  2. If account does not meet the criteria in the chart under paragraph (1), follow guidance provided in the chart below:

    If an account meets the Global Review criteria for referral action per IRM 25.23.3.2.4 and Then
    1.
    The account activity/issue involves a function outside of Accounts Management (with or without an open control),

    Example:

    External leads and processing of 3rd party refund checks (TC 720) would go to IVO.

    1. Identify what function(s) caused the account to meet the criteria for follow-up activity (examples: Submission Processing, RICS/IVO).

    2. Complete a Form 14027-B, Case Referral, and check the box for "Global Review" at the top. Indicate the tax year in question that needs to be reviewed. Provide a brief description in Section VI regarding the issue identified on the Form 14027-B.

    3. Save the Form 14027-B as an adobe file.

    4. Attach the file to a secure e-mail.

    5. Explain the issue identified for consideration within the body of the e-mail.

    6. Send the secure e-mail to the appropriate Functional Liaison.

    7. Create an IDRS control base in "B" status to reflect the referral has been sent to the function. Use the appropriate Activity Code; see (3) below (examples: GRVWTOAUR or GRVWTOEXAM).

    8. Begin monitoring.

    2.
    If there is no open control and resolution to the account/issue identified as it relates to identity theft can be completed in AM IDTVA using IRM 21 and/or IRM 25.23 and tools available (examples: AMS, IAT),
    1. Create an appropriate IDTVA control on CIS using Priority Code 1 for the tax period that is identified. Use the current date (the date the issue is identified) as the received date.

      Exception:

      If Exam Disposal Codes are 03, 04 or 09 or if AUR Process Codes are 67, 68, 87 or 88; a global review referral for this module will not be necessary. (These codes reflect the taxpayer's agreement to the subsequent assessment).

      Exception:

      If TC 922 with process code (PC) 23, 39, 69 or 89 and the presence of a TC 971 AC 501-AUR-INCOME, then a global review referral for this module will not be necessary. (These codes indicate full or partial AUR case resolution due to identity theft).

      Exception:

      If the only issue identified during the global review is a simple adjustment, see IRM 25.23.3.2.1.1, Simple Adjustments, to resolve the issue.

    2. Update the Document Type (Doc Type), Statute Clearance check box when reassigning a case to CIS User. See IRM 21.5.1.5.2(11), Cases Currently Assigned in CIS.

    3. Enter CIS Case Note, "IDTVA control created by IDTVA-I."

    4. Complete Form 14027-B (check the box for Global Review, indicate the tax year in question that needs to be reviewed and include a brief statement in Section VI of the form).

    5. Save the Form 14027-B as an adobe file.

    6. Attach the completed form to the CIS case.

    7. Enter another CIS Case Note, "Form 14027-B attached by IDTVA-I."

    8. Reassign the case to the appropriate Liaison IDRS # listed on the IDTVA Liaison listing on SERP.

    9. Create an IDRS control based. Use Activity Code "GR-IDTVA" , Status Code "B" , and Category Code "GRVW" with CC ACTON on CC ENREQ.

    10. Begin monitoring

    3.
    The issue relates to a tax module with an open Accounts Management control outside of IDTVA,
    1. Complete Form 14027-B (check the box for Global Review, indicate the tax year in question that needs to be reviewed and include a brief statement in Section VI of the form).

    2. Save the Form 14027-B as an adobe file.

    3. Attach the completed form to the CIS case.

    4. Enter CIS Case Note, "Form 14027-B attached by IDTVA-I."

    5. Create an IDRS control base with CC ACTON and CC ENREQ using:

      • The appropriate Activity Code; see (3) below

      • Status Code "B"

      • Category Code"GRVW"

    6. Begin monitoring

  3. When issuing a referral, update the control base on IDRS to reflect the contact using the following activity codes (follow-up date is required):

    GRVW Activity Codes Function
    1.
    GRACSMMDD
    Automated Collection Service (ACS)
    2.
    GRADJMMDD
    Adjustments (AM)
    3.
    GRAPLMMDD
    Appeals
    4.
    GRAURMMDD
    Automated Underreporter (AUR)
    5.
    GRSFRMMDD
    Automated Substitute For Return (ASFR)
    6.
    GRCIBMMDD
    Criminal Investigation
    7.
    GREXMMMDD
    Exam
    8.
    GRFEXMMDD
    Field Exam
    9.
    GRFLDMMDD
    Field Assistance
    10.
    GRINMMDD
    Innocent Spouse
    11.
    GROTHMMDD
    Other
    12.
    GRTPRMMDD
    Taxpayer Relations AM TPR
    13.
    GRSSCMMDD
    SBSE Collections (CSCO)
    14.
    GRWIMMDD
    W&I Collections (CSCO)
  4. A follow-up must be done every 45 days from the date of original referral. The follow-up can be completed by sending a secure e-mail to the IDT Liaison copying the Liaison manager requesting a status update.

  5. Review the account to determine if all necessary actions have posted and all function/employee controls are closed. Follow the steps below to begin closing actions.

    Exception:

    Cases in Background "B" status may remain. See IRM 21.5.2.3,Adjustment Guidelines - Research.

    1. When the control base is closed, Form 14027-B should be returned to IDTVA-I by the Functional Liaison.

    2. Ensure all issues identified have been addressed by the responsible function(s).

      Note:

      If the function(s) did NOT address all issues previously identified, contact the function for an explanation as to why the issue was not addressed.

    3. Monitor for posting of any pending activity.

    4. Follow up with the Identity Theft Liaison regarding unpostable activity and/or the absence of a final taxpayer notification.

    5. Once all actions have posted correctly and final notification (if applicable) has been issued, then close the GRVW control base using Activity Code "GRVWCMPLTD" .

Identity Theft Assistance Request (ITAR) - General Information

  1. As part of the Identity Theft Program, the IRS will generally assist taxpayers whose situations meet TAS criteria 5 - 7 AND involve identity theft. Applicable cases will now be considered IPSU criteria and MUST be referred to IDTVA-I using Form 4442, Inquiry Referral, using the Account Management System (AMS) if available.

    Note:

    When identity theft is involved, cases that previously met TAS criteria 5-7 now require an e-4442 to IDTVA-I (IPSU).

    Note:

    If the taxpayer's immediate issue has been addressed and the taxpayer is no longer waiting for a response/refund from the IRS, an ITAR referral is not required. Resolution of the account is still considered priority.

    Type TAS Criteria Description
    1.
    Systemic Burden
    5 The taxpayer has experienced a delay of more than 30 days to resolve a tax account problem.

    Example:

    180 days is the normal processing time for a loose Form 14039, Identity Theft Affidavit, when the taxpayer is claiming to be a victim of identity theft. If no response is received on the 211th day after filing a loose Form 14039 (180 days + 31 days delay), the taxpayer's circumstance meets Criteria 5.

    2.
    Systemic Burden
    6 The taxpayer has not received a response or resolution to the problem or inquiry by the date promised.

    Example:

    The taxpayer was promised a contact within 30 days and taxpayer was never contacted. The taxpayer meets Criteria 6 on the 31st day.

    See IRM 21.1.3.18(6), Taxpayer Advocate Service (TAS) Guidelines.
    3.
    Systemic Burden
    7 A system or procedure has failed to operate as intended, or failed to resolve the taxpayer's problem or dispute within the IRS.

    Example:

    The taxpayer's original tax return was auto-voided per the unpostable process (examples: UPC 147 RC 0, 1 or 8). The taxpayer re-submitted their tax return per the established guidance provided to them, but the tax return was auto-archived a second time.

  2. If the taxpayer requests TAS assistance or is facing economic burden (TAS criteria 1-4), or meets one of the exceptions listed below, then refer the case to TAS using IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.

    Note:

    If the case is being referred to TAS on an e-911, please note the exception number for IPSU Processing below in the AMS fillable template for the e-911. The appropriate field for this information is "Please describe the tax issue you are experiencing and any difficulties it may be creating."

    Exceptions to IPSU Processing
    1 The taxpayer declines referral to IPSU.
    2 IPSU has already tried to provide relief in the past, and has failed.
    3 Systemic burden cases that require advocacy which might lead to the issuance of a Taxpayer Assistance Order on behalf of the taxpayer.
    4 Taxpayer cases added to TAMIS will remain in TAS and be resolved through the OAR process.
    5 Taxpayers not satisfied with the assistance provided through IPSU.
    6 Taxpayers assisted by IPSU, who subsequently face economic burden while IDTVA-I is processing their request, will come to TAS for assistance, when IDTVA-I cannot provide relief within 24 hours.
    7 Congressional cases.
    8 Any cases previously open in TAS.
  3. Accounts Management employees working inventory in CIS and identifying cases that meet the IPSU criteria on a CIS correspondence case will reassign the case to IPSU with Category Code ITAR (Case Type Identity Theft). Cases will be re-assigned to IDRS #1183002023 for English and Spanish. Refer to the Correspondence Imaging System (CIS) Performance Guide; CSR Guide for step by step instructions. The reassignment will be completed by COB the day the criteria was identified. A secure e-mail to *W&I-ITAR must be sent notifying IPSU of the reassignment action by the CSR or a designated employee.

  4. Other functions identifying cases meeting the criteria above will create a Form 4442, Inquiry Referral. The completed referral will be sent using AMS or by secure e-mail to *W&I-ITAR or via the designated EEFax number, (855)807-5720, by close of business (COB) the day the criteria was identified. The referral MUST contain all taxpayer's correspondence with any attachments or additional information received with the case. An 86C letter, Referring Taxpayer Inquiry/Forms to Another Office, or other applicable letter to the taxpayer may be required. See IRM 21.3.3.4.2, Policy Statement P-21-3 (formerly P-6-12) Procedures, to assist with the determination for issuing this letter. Inform the taxpayer he/she can expect contact within 10 business days from the date of receipt.

    Note:

    If using AMS for referrals, select category ITAR from the IRM drop down menu, select English or Spanish. Fresno-Electronic should be the ONLY SITE SELECTION. Enter a narrative on AMS. See IRM 21.2.2.4.5, Accounts Management Services.

    Note:

    If not using AMS, annotate "ITAR" on the top of the Form 4442 prior to forwarding to IDTVA-I.

  5. ICT will prepare and scan referrals received within 24 hours of receipt. Case Type Identity Theft and Category Code ITAR will be used.

Overview of ITAR - AM IDTVA-IPSU only
  1. Cases assigned as ITAR will be treated similarly to Taxpayer Advocate Service (TAS) Operations Assistance Request (OAR) process including time frames.

  2. IPSU Management must ensure any ITAR case is assigned to an IDTVA-I CSR on a daily basis. Also, the *W&I-ITAR e-mail account MUST be checked for new e-mails on a daily basis.

  3. Form 14103, Identity Theft Assistance Request (ITAR), will be used by IPSU CSRs to refer cases to function employees for action.

  4. IPSU CSRs will ensure that cases assigned as ITAR meet the criteria listed in IRM 25.23.3.2.5, Identity Theft Assistance Request (ITAR) - General Information, prior to acknowledging the ITAR referral via the 4524C/4524SP to the taxpayer and submitting a Form 14103, Identity Theft Assistance Request (ITAR), to any Function.

  5. Research must be conducted using all resources available: AMS, CIS, IDRS and, when required, IAT Tools must be used.

    If the referral on Form 4442 Then
    1.
    Does not meet IPSU criteria as defined in IRM 25.23.3.2.5, Identity Theft Assistance Request (ITAR) - General Information
    Reject the 4442 back to originator within 1 business day with a brief explanation for why the issue did not meet the specific criteria.

    Exception:

    If the taxpayer is experiencing an economic hardship, forward to TAS on an e-911 immediately. See IRM 21.1.3.18.


    Enter CIS case note; "Reject ITAR back to originator - specific IPSU criteria xx not met" . xx = The specific criteria # that was not met. For example: "Specific IPSU criteria # 5 not met" . See the Form 4442 Erroneous Referral Coordinator listing under the Who/Where tab on SERP.
    2.
    Meets IPSU criteria
    Continue with ITAR procedures below.
  6. Identity theft cases referred with Form 14103 are considered priority and must be worked accordingly, similar to the TAS OAR priority.

Communicating with the Taxpayer (acknowledgement/status update) and Functional Employees (status updates) - AM IDTVA-IPSU only
  1. Communicating with both the taxpayer and the functional employee will be crucial to the quickest resolution of the ITAR case. AMS narratives, CIS case notes and secure e-mail are all used to communicate with the functional employee. Communications with taxpayers are completed using the 4524C/4524SP letter or a phone call.

  2. Secure e-mails must contain a clear and concise message. The following reminders will help you make the best use of your e-mail:

    1. Adopt a conversational businesslike tone.

    2. Structure your e-mail so that it includes a greeting, a purpose, and expectations.

    3. Check your spelling.

    4. Review and revise your file before sending it to the IDT Liaison.

    5. Include your signature (first and last name) and your Standard Employee Identifier (SEID).

    6. Include a definitive Subject line.

      Note:

      There should be no PII included on the subject line of the e-mail.

    See IRM 1.10.3, Standards for Using E-mail, for additional guidance and requirements on e-mail usage.

  3. AMS narratives and CIS Case Notes must also contain a clear and concise message.

  4. While the assigned IPSU CSR will be responsible for keeping the taxpayer or representative apprised of the progress of his or her case, this does not prohibit the functional employee assigned to resolve the tax-related issue from making necessary contacts with the taxpayer.

  5. Use the step chart after each 30 day suspense period has ended:

    Step Action
    1 Provide a status update of the ITAR case to the taxpayer every 30 days. A status update can be completed by either:
    • Issuing a 4524C/4524SP to the taxpayer, or

    • Calling the taxpayer with an update over the phone.

    Contact must be noted on AMS and the ITAR CIS case with the date of contact.

    Exception:

    Do not suspend when the closing 4524C/4524SP letter is issued.

    2 Updates are required for:
    • Agreements made regarding follow-ups between the functional employee and IDTVA-I CSR.

    • Each suspense period.

    The comments must include the requested information and the follow-up date (the end of the suspense period). See IRM 25.23.3.2.5.3, Monitoring and Suspending of an ITAR - AM IDTVA-IPSU only, for a table listing the required activity codes.
  6. An acknowledgement 4524C/4524SP must be sent to the taxpayer within five (5) workdays of the ICT received date (or assigned date if a correspondence case).

    Note:

    The IPSU CSR must furnish their name, telephone number, and extension in each 4524C/4524SP. See IRM 21.3.3.4.17.1, Preparation Outgoing Manually Generated Correspondence.

  7. A subsequent 4524C/4524SP must be sent to the taxpayer every 30 days. This letter is meant to provide a status update to the taxpayer on their ITAR case.

Monitoring and Suspending of an ITAR - AM IDTVA-IPSU only
  1. Once the tax-related identity theft issue has been determined to meet IPSU criteria and the responsible function has been identified, IPSU CSRs will monitor and suspend the assigned ITAR case through resolution and closing including subsequent posting of adjustment action of the related identity theft case control(s). An ITAR referral on a Form 14103 will be issued to the appropriate function(s). The referral will include recommendations for the resolution and the completion date.

  2. If the functional employee cannot meet the recommended completion date and requires additional time, the functional employee will contact the IDTVA-I CSR to establish, by mutual agreement, a new completion date. Once an agreement has been made, IPSU CSRs will enter a CIS case note on the ITAR CIS case "New completion date MM/DD/YYYY."

  3. Use the following chart to begin the monitoring and referral process for the ITAR assigned case with an open control:

    Exception:

    If the return from either taxpayer has any international issues, then the Form 14103 referral must be referred to Philadelphia AM. See IRM 21.8.1.1.1, Campus Consolidation and Program Centralization.

    If the tax-related issue has an open control Then
    1.
    There is a multiple control within IDTVA (IRM 21 and/or IRM 25.23 can be used to resolve the tax-related issue)
    1. Refer to Exhibit 25.23.4-8, Identity Theft Multiple Control Decision Document, for guidance on resolving the multiple controls.

    2. Refer the case to your manager for conversion of the open control Category Code to the appropriate identity theft control. Do NOT change the received date of the case.

      Note:

      IDTVA-I management must ensure the open Category Code is converted before the CSR issues the secure e-mail or Form 14103 referral. IDTVA-I Management must convert these cases on a daily basis.

    3. Update the Document Type (DocType) to Identity Theft and ensure the Statute Clearance box is checked. See IRM 21.5.1.5.2(11), Cases Currently Assigned in CIS.

    4. Update the Priority Code to "1" .

    5. Link the ITAR to the open control on CIS.

    6. Enter a CIS Case note on the linked open control providing an explanation of the taxpayer's issue.

    7. Send a secure e-mail to the IDT Liaison or the designated mailbox when appropriate (see the guidance for creating, issuing and attaching files for secure e-mail to IDT Liaisons).

    8. Communicate with the IDTVA CSR working to resolve the tax-related issue using CIS as much as possible.

    9. Begin monitoring/suspending using the ITAR process below in (4).

    2.
    There is a multiple control on IDRS with TAS because the taxpayer has claimed an economic burden since the ITAR was opened
    1. Update the Activity Code on IDRS to "CLTOTAS."

    2. Leave a Case note on AMS/CIS listing the TAS office and address.

    3. Close the ITAR case.

      Caution:

      If an ITAR referral was sent to an IDTVA CSR resulting in an IDT9/IDS9 or /IDIx control, and the ITAR case will be closed to TAS, a courtesy case note must be sent reminding the IDTVA employee to revert their control back to its original Category Code.

    3.
    There is a multiple control with TAS containing an Activity Code of "IPSU5-7" or similar on IDRS
    1. Do not forward the Form 14103 to TAS.

    2. TAS is required to monitor the account until an ITAR control base is opened.

    3. Continue with monitoring process below in (4).

    4.
    There is a multiple control with a business function OTHER than IDTVA (the IRM 21 or IRM 25.23 CANNOT be used to resolve the tax-related issue.)
    1. Identify the function that would normally work to resolve the tax-related issue.

    2. Complete a Form 14103 Section I - III.

    3. Convert the Form 14103 to an Adobe file.

    4. Attach the Adobe Form 14103 to a secure e-mail and issue to the appropriate IDT Liaison.

      Note:

      The e-mail message must be clear and include a narrative identifying the taxpayer issue, the identity theft issue, the affected tax period, the IPSU CSR's first and last name and SEID.

    5. If the Form 14103 is not acknowledged within the prescribed time frame, a follow-up e-mail requesting acknowledgement or the proposed completion date and receipt of the form is required.

    6. Begin monitoring/suspending using the ITAR process below in (4).

  4. Use the following step chart to begin monitoring and suspense process for the ITAR assigned case without an open control:

    If the tax-related issue does not have an open control Then
    1.
    And the IRM 21 and/or IRM 25.23 can be used for resolution
    1. Create an open control using the appropriate IDT9/IDS9 or IDIx Category Code using the tax period that is identified on the e-4442. (the x represents the letter associated with the Category Code of work). See Exhibit 25.23.2-16, IDRS Category Controls by Function.

    2. Complete the Form 14103 (Section I - III.).

    3. Convert the Form 14103 to an adobe file.

    4. Attach the adobe Form 14103 to a secure e-mail and issue to the appropriate IDTVA Functional IDT Liaison.

      Note:

      The e-mail message must include the following: a narrative identifying the taxpayer issue (clear and concise message), the identity theft issue, the affected tax period, The IPSU CSRs first and last name and their assigned SEID.

    5. If the Form 14103 is not acknowledged within five (5) business days of the date the referral was issued, a follow-up e-mail requesting acknowledgement of the proposed completion date and receipt of the form is required.

    6. Attach the completed adobe file (Form 14103) on both ITAR and identity theft control on CIS.

    7. Update the Document Type (Doc Type), statute Clearance check box when reassigning a case to CIS User. See IRM 21.5.1.5.2(11), Cases Currently Assigned in CIS.

    8. Update the Priority Code to "1" .

    9. Enter CIS case note: "IDT9/IDS9 or IDIx created by IPSU. " (the x represents the letter associated with the category of work). See Exhibit 25.23.2-16, IDRS Category Controls by Function.

    10. Reassign the IDT9/IDS9 or IDIx to the IDRS# of the IDT Liaison from the IDT Liaison listing on SERP.

    11. Once the IDRS control is assigned to a CSR communicate with the IDTVA employee working to resolve the tax-related issue using CIS as much as possible.

    12. Continue with monitoring/suspending process.

    2.
    And the IRM 21 or IRM 25.23 cannot be used for resolution
    1. Identify the function that would normally work to resolve the tax-related issue.

    2. Complete the Form 14103 (Sections I - III).

    3. Convert the Form 14103 to an Adobe file.

    4. Attach the adobe Form 14103 to a secure e-mail and issue to the appropriate IDT Liaison.

      Note:

      The e-mail message must include the following: a narrative identifying the taxpayer issue (clear and concise), the identity theft issue, the affected tax period, the IPSU CSR's first and last name and assigned SEID.

    5. Issue a follow-up e-mail requesting acknowledgement of the proposed completion date if the Form 14103 is not acknowledged within five (5) business days of the date the referral was issued.

    Note:

    It is recommended the receiving function open a control on IDRS or AMS, if applicable to assist with the inventory and to provide timely status updates to IDTVA-I.

    Note:

    IDTVA-I CSRs will be required to follow-up on ITARs that are not responded to timely. If no response is received within 30 days of the referral date, an e-mail should be directed to the functional liaison and their manager, with a copy to the employee’s manager. If a response is not received within 15 days from that e-mail it should be elevated to the employee’s manager for action.

  5. Use the chart below to identify the reason for suspending the ITAR case before the ITAR referral is issued.

    Note:

    The MMDD is for the suspense period, the date the case would come out of suspense.

    If suspending ITAR case for Then update AMS and IDRS with the following activity
    1.
    Requesting Form 14039 from the taxpayer
    ITAFFMMDD
    2.
    New Form 14103 sent to be scanned and associated with open IDTVA case
    ITSCNAM
    3.
    Scan request for other than IDTVA
    ITSCANOTH
    4.
    Requesting a copy of the taxpayer’s tax return
    ITRTNMMDD
    5.
    Requesting BOTH a copy of the Form 14039 and a copy of the taxpayer’s tax return
    ITBOTHMMDD
  6. Issue the initial 4524C/4524SP to the taxpayer within 5 business days of ICT received date (or assigned date if correspondence case). The IPSU CSR’s name and extension for direct contact must be provided.

    Note:

    Be sure to overlay the Master File (MF) address using the IAT Letter tool if a different address is noted in Box 13 of the e-4442.

  7. Suspend the ITAR Case per guidance in IRM 25.23.2.17.2, Marking Taxpayer Accounts When Accepting Identity Theft Claims. If the receiving (assigned) employee does not secure a taxpayer response within 45 days from the date of request, the TC 971 AC 522 PNDCLM will be reversed using TC 972 AC 522 NORPLY.

  8. All cases being referred to a functional employee require Activity Code updates using the CIS control by the IDTVA-I employee. Use the following chart to identify the function and then suspend the CIS case using the CIS Suspense Reason drop down menu.

    Note:

    Refer to the CIS Help screen on how to suspend a case in CIS.

    ITAR Monitor CIS Suspense Reason Functional Area IDRS Activity Code (generated)
    1.
    ACS
    Automated Collection Service (ACS) ITACSMMDD
    2.
    Adjustments
    Adjustments (AM) ITADJMMDD
    3.
    AMTAP
    Return Integrity and Compliance Services (RICS) ITATAPMMDD
    4.
    TPR
    Taxpayer Relation (AM TPR) ITTPRMMDD
    5.
    Appeals
    Appeals ITAPPLMMDD
    6.
    AUR
    Automated Underreporter (AUR) ITAURMMDD
    7.
    Exam
    Campus Exam ITEXAMMMDD
    8.
    CIB
    Criminal Investigation ITCIBMMDD
    9.
    Field Assistance
    Field Assistance ITFASTMMDD
    10.
    Field Exam
    Field Exam ITFEXMMDD
    11.
    Other
    Other ITOTHMMDD
    12.
    Innocent Spouse
    Innocent Spouse ITINSPMMDD
    13.
    SFR
    Automated Substitute for Return (ASFR) ITSFRMMDD
    14.
    Unpostable
    Submission Processing Unpostable ITUNPMMDD
    15.
    SBSE Collection
    SBSE Collections ITSCOLMMDD
    16.
    W&I Collection
    W&I Collection ITWCOLMMDD
  9. Maintain the open ITAR control in “B” status while the case is being monitored/suspended through resolution

  10. Use the chart after each 30 day suspense period has ended:

    1 Provide a status update of the ITAR case to the taxpayer every 30 days. A status update can be completed by either:
    • Issuing a 4524C/4524SP to the taxpayer, or

    • Providing a status update to the taxpayer over the phone

    Contact must be noted on AMS and the ITAR CIS case with the date of contact. Exception – do not suspend when the closing 4524C/4524SP letter is issued.
    2 Status updates are required for:
    • Agreements made regarding follow-ups between the functional employee and IDTVA-I CSR

    • Each suspense period

    The comments must include the requested information and the follow-up date (the end of the suspense period).
Closing the ITAR - AM IDTVA-IPSU only
  1. The functional employee will return the Form 14103 to the IPSU CSR with Section V and VI completed via CIS, secure e-mail or fax (when CIS or secure e-mail is not available) when all of their functional responsibilities are completed and their case has been closed.

  2. IDTVA-I will ensure all actions have posted correctly to the taxpayer's accounts, and close the ITAR controls on AMS. Scan the completed Form 14103 and associate with the existing ITAR case. Suspend the ITAR until all actions have posted and the control can be closed. Use the activity codes provided in the chart below to reflect the following:

    • The reason for suspending the case

    • The suspense period - MMDD (the date the case would come out of suspense), when applicable

    If suspending ITAR case for Then update AMS and IDRS with the following Activity Code
    1.
    Completed Form 14103 received from function with CIS access and sent to be scanned; case closure to follow
    ITSCAN2BCL
    2.
    Monitoring for adjustment/freeze release to post
    ITPNDMMDD
    3.
    Monitoring for TC840/841 to post (Required Documents sent to Accounting)
    ITACCTMMDD
    4.
    Case sent to work leader or manager
    2WORKLDR or 2MANAGER
    5.
    Monitoring for tax return to post
    ITTXRNMMDD
  3. The functional employee assigned to the tax-related issue has the responsibility for providing official closing documents as directed in their IRM to the taxpayer. Copies are provided to the IDTVA-I CSR monitoring the case by completing Box 1a of Section VI on the Form 14103.

  4. The IPSU CSR is responsible for communicating and reiterating the final decision on the tax-related issue to the identity theft victim by issuing the 4524C/4524SP. Standard TAS language must be included offering the victim TAS information by contacting TAS if still not satisfied with the function's final decision. Enter CIS Case note: "Closing 4524C/SP sent"

  5. When all actions have posted and communications are complete, close the ITAR control.

Providing Copies of Fraudulent Return(s) Involving Refund-Related Identity Theft – Procedural Overview

  1. The IRS is accepting requests for and providing redacted copies of fraudulent returns to victims of identity theft or persons authorized to obtain the identity theft information. Requests will be accepted and processed for instances where the fraudulent return was filed and accepted for processing using the identity theft victim’s name and social security number as a primary or secondary taxpayer.

  2. Generally, requests are submitted using a Form 4506-F, Request for Copy of Fraudulent Tax Return, or through correspondence.

  3. There are 5 major steps involved with this service. Each step has been broken into sub-steps based on the requirements. IDTVA-I will be the centralized function providing this service. Requests for copies of fraudulent return(s) will only be accepted by mail or through referrals from other functions.

  4. The 5 major steps are:

    1. Intake

    2. Preliminary Review

    3. Research

    4. Redaction

    5. Delivery

Intake - Accepting Form 4506-F or Written Requests for copies of Fraudulent Return(s)
  1. A Form 4506-F, Request for Copy of Fraudulent Tax Return, or a written request can be completed and is required to be mailed to the IRS using the centralized address.

    If a Form 4506-F, a written request or telephone request for copy of fraudulent tax return is received by Then
    1.
    An employee in a function other than IDTVA-I or SP RAIVS and the request is received in writing
    The employee will forward only the written request for fraudulent return(s) to ICT on a Form 3210 within 24 hours of receipt
    1. "Request for Fraudulent Return(s)" must be notated on top of the Form 3210

    2. When applicable, provide the DLN(s) of the fraudulent return(s) on the Form 3210

    3. A copy of the letter and any attachments pertaining to the fraudulent return request must be included (example: government issued ID, etc.)

    4. EEFax to (855)807-5720

    2.
    An employee in SP RAIVS on a Form 4506 or other form processed by SP RAIVS
    The employee will forward the request for fraudulent return(s) on a Form 3210 to ICT within 24 hours of receipt
    1. "Request for Fraudulent Return(s)" must be notated on top of the Form 3210/referral

    2. A copy of the written request must be included

    3. EEFax to (855)807-5720

    3.
    An employee on the phone
    See IRM 25.23.12.6, Responses to Requests for copies of Fraudulent Return(s) for Identity Theft Victims
    4.
    An employee at a Taxpayer Assistance Center (TAC)
    1. The employee will provide information for making a written request by mail, including where to find the guidance on www.irs.gov

      Exception:

      If the TP has a complete request (including the required documentation), TAC employees must verify the taxpayer’s name and SSN using the taxpayer’s driver’s license or state issued identification to verify their name, current mailing address. (The address must match MasterFile). Annotate an “S” in the upper right hand corner of the Form 4506-F if the taxpayer is verified to be the owner of the SSN. Update AMS history with all pertinent information that will assist the CSR. Once verified and complete, the request must be forwarded to ICT on a Form 3210 within 24 hours of receipt. EEFax to (855)807-5720

    2. The employee must advise the taxpayer of the following time frame. The IRS must mail the requestor either the copy of the fraudulent return or follow-up correspondence explaining the delay within 90 days of the IRS received date.

    5.
    An employee in IDTVA-I in writing
    Continue with Intake and Preliminary Review
    6.
    An employee in AM (not part of IDTVA) on the Correspondence Imaging System (CIS)
    Using CIS, reassign the case to the Domestic Identity Theft Number from the Accounts Management Site Specialization Temporary Holding Numbers located on SERP. Use the additional information for reassigning:
    • Activity Code - "REQ4FRRTN"

    • Status Code - "A"

    • Category Code - "IDT7"

      Reminder:

      Update the Document Type (Doc Type), statute Clearance check box when reassigning a case to CIS User. See IRM 21.5.1.5.2(11), Cases Currently Assigned in CIS.

    • Enter a CIS Case Note; "Reassigned to IDT7 - TP requesting a copy of fraudulent return" .

Preliminary Review - Overview
  1. There are five (5) steps to conduct preliminary review:

    Step Action
    1 Verify request is for fraudulent return(s)
    2 Check for completeness
    3 Acknowledge receipt
    4 Determine if the IRS can disclose the fraudulent return(s)
    5 Authenticate the Requestor
  2. IDTVA-I will verify the request is for fraudulent return(s), check for completeness and send an initial acknowledgement or rejection letter within 30 days of receipt. If the request is complete, IDTVA-I will continue with preliminary review.

    Exception:

    If a request is received from Disclosure as a Freedom Of Information Act (FOIA) request, IDTVA-I CSRs can bypass the Identity and Authorization steps and proceed to Research. IDTVA-I CSRs will continue with redacting and providing the copy of the fraudulent return(s). Disclosure Specialists will only refer completed and authenticated requests.

    Note:

    When a request is received in IDTVA-I and the taxpayer quotes the Freedom of Information Act (FOIA) in their request for a fraudulent return, if there is no record the Disclosure Office has received the request previously, EEFax the request to ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. The codes below will be used by AM IDTVA IPSU CSRs only

    Category Code OFP Code
    IDT7 or RFRR 710-35730
Preliminary Review (PR) Step 1 - Verify Request is for Fraudulent Return(s)
  1. Verify the request is for a copy of a fraudulent return(s) of an individual.

  2. Follow the chart below to determine the next steps:

    If the IDT7 is Then
    1.
    A request for a copy of the fraudulent return(s) of an individual
    Continue with PR - Step 2 - Check for Completeness, IRM 25.23.3.2.6.2.2
    2.
    A request for a copy of the fraudulent return(s), but not for an individual taxpayer
    1. Use the "Update Data" button on CIS to convert the assigned IDT7 to an RFRR.

    2. Reject the request by issuing a Letter 131C explaining why the request is being rejected. Use Required Letter Scenario 4. See Exhibit 25.23.3-1, Fraudulent Return Requests Program - Required Letter Scenarios and Special Fill-in Paragraphs.

    3. Leave a CIS Case Note explaining the rejection.

    4. Close the RFRR once all actions are complete.

    3.
    NOT a request for a copy of the fraudulent return (another identity theft or non-identity theft issue)
    1. Use the Update Data button on CIS to convert the assigned IDT7 to an IDT5.

    2. Continue with IDT5 processing. See Exhibit 25.23.3-1.

Preliminary Review (PR) Step 2 - Check for Completeness
  1. A "complete request" for the Fraudulent Return Request program requires either a signed Form 4506-F or a signed written request, including the declaration or affirmation statement AND the required documentation attached. Archived tax-related identity theft cases on CIS cannot be used to make a request for a fraudulent return "complete" .

    Exception:

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

  2. The following information and documentation is required for a request initiated by the identity theft victim.

    If the taxpayer whose name and social security number was used to file a fraudulent tax return is making the request, the Form 4506-F, Request for Copy of Fraudulent Tax Return, or letter must contain the following information:
    1.
    Taxpayer’s name and social security number
    2.
    Taxpayer’s mailing address (must match MasterFile (MF))
    3.
    Tax year(s) of the fraudulent return(s) being requested

    Note:

    If taxpayer requests a tax year that does not have identity theft indicators or a fraudulent return but research shows that another year does, a copy of that year’s fraudulent return can be provided.

    4.
    The taxpayer’s signature on the Form 4506-F or beneath a declaration or affirmation such as: "I declare that I am the taxpayer."
    1. The request must be accompanied by a copy of the requestor’s government-issued identification (examples: a driver’s license or passport).

    2. The taxpayer’s mailing address must match the address of record (MF) to be complete
      * If the mailing address is the only reason the taxpayer’s request is incomplete, reject the request using Required Letter Scenario #15, See Exhibit 25.23.3-1, Fraudulent Return Requests Program - Required Letter Scenarios and Special Fill-in Paragraphs. Send letter 131C to the address on the Form 4506-F/request.
      *If there are multiple reasons to reject the request as incomplete, using the 131C letter, issue the appropriate paragraph(s) and send the taxpayer a Form 8822, which should be included when resubmitting the request.

  3. The following information and documentation is required for a request initiated by a person (other than the victim) authorized to obtain the identity theft victim’s tax information.

    If the person is making a request for information of someone else, the Form 4506-F, Request for Copy of Fraudulent Tax Return, or letter must contain the following information:
    1.
    Requestor’s name and taxpayer identification number. The requestor can provide a CAF number instead of a taxpayer identification number. (If Form 2848 is attached with a CAF number, or CAF number is provided in written request, consider the requirement that requestor provide a taxpayer identification number met.)
    2.
    Requestor’s relationship to the taxpayer (examples: parent, legal guardian, or authorized representative)
    3.
    Requestor’s mailing address
    4.
    Tax year(s) of the fraudulent return(s) being requested

    Note:

    If taxpayer requests a tax year that does not have an identity theft indicator or a fraudulent return, but research shows that another year does, a copy of that year’s fraudulent return can be provided.

    5.
    Taxpayer’s name and social security number
    6.
    Taxpayer’s mailing address (must match MF)
    7.
    The requestor’s signature on the Form 4506-F or beneath a declaration or affirmation such as: "I declare that I am a person authorized to obtain the tax information requested."
    1. The request must be accompanied by a copy of the requestor’s government-issued identification (examples: a driver’s license or passport).

    2. The request must also be accompanied by documents demonstrating the requestor’s authority to receive the requested tax return information (examples: Form 2848, Form 8821, or a court order). See IRM 11.3.2.4.11, Deceased Individuals, (2) and (3) for information related to deceased taxpayer accounts unless: (1) the requestor is a parent or legal guardian requesting return information of their child, or (2) the requestor included in or with their letter a centralized authorization file (CAF) number that can be used to determine that the requestor has authorization to obtain the return information for the requested tax year(s). Refer to IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication, for required research when responding to a third party who indicates they are authorized.

      Note:

      You can check CC CFINK for authorization of 3rd party if requestor did not provide a copy of Form 2848, or Form 8821 or a CAF # only if an SSN or EIN was provided

    3. The taxpayer’s mailing address must match the address of record (address on MF) to be complete.
      *If the mailing address is the only reason the taxpayer’s request is incomplete, reject the request using Required Letter Scenario #15, See Exhibit 25.23.3-1. Send the letter 131C to the address on the Form 4506-F/request.
      *If there are multiple reasons to reject the request as incomplete, using the 131C letter, issue the appropriate paragraph(s) and send the taxpayer a Form 8822, which should be included when resubmitting the request.

  4. Use the chart below to process a request:

    If the request is Then
    1.
    Complete
    Continue with PR Step 3 -- Acknowledge receipt; see IRM 25.23.3.2.6.2.3.
    2.
    Incomplete
    1. Identify the missing required items.

    2. Use the "Update Data" button on CIS to convert the Category Code IDT7 to RFRR.

    3. Issue a Letter 131C to the requestor - explain exactly what is missing and what is specifically required in order to provide the requested fraudulent return. Include a recommendation to re-submit request once documentation is complete. Use Required Letter Scenario 2 or 3. See Exhibit 25.23.3-1, Fraudulent Return Requests Program - Required Letter Scenarios and Special Fill-in Paragraphs.

    4. Leave a detailed CIS Case note on the RFRR case. The note must contain the specific missing documentation from the requestor.

    5. Copy and paste the narrative inserted in the 131C to the requestor into CIS as a case note.

    6. Close the RFRR case.

Preliminary Review (PR) Step 3 - Acknowledge Receipt
  1. An acknowledgement must be issued within 30 days of receipt. The Letter 2645C will be used. Use Required Letter Scenario paragraph 1; see Exhibit 25.23.3-1, Fraudulent Return Requests Program - Required Letter Scenarios and Special Fill-in Paragraphs.

    Exception:


    1. If the acknowledgment of receipt of the request for redacted return documentation has already been issued, a second acknowledgement is not needed, or
    2. If the issue will be closed within 30 days from receipt of the request for redacted return documentation, the acknowledgement of receipt of documentation can be incorporated into the closing letter (example: 131C with a Special Fill-in Paragraph contains sufficient acknowledgement).

  2. If the redacted fraudulent return cannot be provided within 90 days from when the request was received, a status update must be provided by issuing a second interim letter. CIS must be clearly notated to document why the request cannot be fulfilled within 90 days of receipt.

    Note:

    The IRS will acknowledge requests within 30 days of receipt and within 90 days the IRS must mail the requestor either the copy of the fraudulent return or follow-up correspondence explaining the delay with an additional 60 day time frame. If the additional 60 days has passed, an interim is required every 60 days until resolution.

Preliminary Review (PR) Step 4 - Determine if the IRS can Disclose the Fraudulent Return(s) to the "Requestor"
  1. Review the following rules for determining if the requestor is eligible to receive redacted copies of fraudulent return(s):

    • An identity theft victim whose name and SSN were used as the primary or secondary taxpayer on a fraudulent return may receive a copy of that return when requested

    • A parent or legal guardian of a minor child whose name and SSN is used as the primary or secondary on a fraudulent return may receive a copy of that minor’s child return information

    • Any other person authorized to obtain return information on behalf of an identity theft victim whose name and SSN is used as the primary or secondary on a return.

      Note:

      A person whose name and SSN is used only as a dependent on a fraudulent filed return is not entitled to a copy of that return. Likewise, the parent, legal guardian, or authorized representative of that person is not entitled to a copy of that return.

  2. Use the chart once a determination of eligibility has been made:

    If the requestor is Then
    1.
    Eligible to receive redacted copies of the fraudulent return(s)
    Continue with PR Step 5 -- Authenticate the Requestor; see IRM 25.23.3.2.6.2.5
    2.
    NOT eligible to receive redacted copies of the fraudulent return(s)
    1. Use the Update Data button on CIS and convert the Category Code from IDT7 to RFRR.

    2. Issue the Letter 131C rejecting the request. Use Special Required Letter Scenario 5 or 6; See Exhibit 25.23.3-1, Fraudulent Return Requests Program - Required Letter Scenarios and Special Fill-in Paragraphs

    3. Leave a detailed CIS Case note on the RFRR case. The note must contain the specific missing documentation from the requestor.

    4. Copy and paste the narrative inserted in the 131C to the requestor into CIS as a case note.

    5. Close the RFRR case

Preliminary Review (PR) Step 5 - Authenticate the Requestor
  1. The CSR will authenticate the requestor using various research command codes on IDRS. The research conducted will include the following:

    • Compare addresses on the tax returns filed to what the requestor provides

    • Compare name(s) on the tax returns filed and on IDRS to what the requestor provides

    • Compare return information to what the requestor provides

    • CAF System

  2. Use the chart below after authentication is completed:

    If the Requestor Then
    1.
    Authenticated
    Continue with research for identifying the fraudulent return(s). See IRM 25.23.3.2.6.3.
    2.
    Did not authenticate
    1. Reject the request.

    2. Use the Update Data button on CIS to convert the Category Code from IDT7 to RFRR.

    3. Issue a Letter 131C rejecting the request. A detailed explanation for rejection must be included. Use the Required Letter Scenario 5 or 6. See Exhibit 25.23.3-1, Fraudulent Return Requests Program - Required Letter Scenarios and Special Fill-in Paragraphs.

    4. Leave a detailed CIS Case note on the RFRR case. The note must contain the specific missing documentation from the requestor.

    5. Copy and paste the narrative inserted in the 131C to the requestor into CIS as a case note.

    6. Close the RFRR case.

Research - Overview
  1. The IDTVA-I CSR will identify all fraudulent returns that list the provided social security number as either the primary or secondary taxpayer for the tax year(s) requested.

  2. If an open or unresolved tax related identity theft issue is identified and cannot be resolved using Simple Adjustments Criteria, the IDTVA-I CSR will communicate with the CSR/TE or function responsible for working the case and suspend fulfillment of the request for the tax year until the issue is resolved. IDTVA-I will print/save each identified fraudulent return to an adobe file as a pdf to an SBU folder. See IRM 25.23.3.2.1.1, Simple Adjustments, for criteria and guidance.

  3. If more than one tax year was requested and some tax years are resolved/closed while others are still open, the IDTVA-I CSR will print/save, redact and provide the redacted return(s) for the tax years that are resolved and closed. For the open or unresolved years, use Required Letter Scenario 9. See Exhibit 25.23.3-1, Fraudulent Return Requests Program - Required Letter Scenarios and Special Fill-in Paragraphs. The IDTVA-I CSR will communicate with the employee working that year. (See the note in (3) of Research - Step 2 - Identifying open or unresolved tax-related identity theft issues).

  4. If after thorough research the CSR determines there is no identity theft related fraudulent return listing the provided social security number as either the primary or secondary taxpayer, follow the step chart below to reject the request.

    Step Action
    1 Use the "Update Data" button on CIS to convert the Category Code from IDT7 to RFRR
    2 Issue a 131C letter rejecting the request. A detailed explanation for rejection must be included. Use Required Letter Scenario 10. See Exhibit 25.23.3-1, Fraudulent Return Requests Program - Required Letter Scenarios and Special Fill-in Paragraphs.

    Exception:

    If the request is being rejected because the issue pertains to a Return Preparer Misconduct case, then use Required Letter Scenario 11, Add a CIS Case Note advising the controlling employee a copy of the return must be sent to the taxpayer once the RPM case is resolved. Link the IDT7 with the RPM case and then close the RFRR case using the "Close as MISC" button on CIS.

    3 Leave a detailed CIS Case note on the RFRR case. Copy and paste the narrative inserted in the 131C to the requestor into CIS as a case note.
    4 Close the RFRR case.
  5. There are three (3) steps for research:

    1. Identify fraudulent return(s)

    2. Identify any open/unresolved tax-related identity theft issue(s)

    3. Print/Save fraudulent return(s) to Adobe pdf files

Research (R) Step 1 - Identify Fraudulent Return(s)
  1. Utilize the following systems for research purposes.*

    • Correspondence Imaging System (CIS) to review all related cases, whether open or closed

    • Account Management System (AMS) to review all related documents, narratives and/or attachments

    • Integrated Data Retrieval System (IDRS) to conduct research using CCs available (examples: TRDBV, SUMRY, IMFOL, RTVUE and IRPTR, etc.)

    • Employee User Portal (EUP)

  2. There will be times when a fraudulent return will be the only return filed on the account for that tax year. For example:

    1. The taxpayer has no filing requirement,

    2. The taxpayer has not yet filed their return for the tax year in question, or

    3. The taxpayer may be listed as the secondary filer on a married, filing joint return and the fraudulent return lists the taxpayer as the primary filer (meaning the fraudulent return only shows on the secondary filer account)

      Note:

      This list is not all inclusive.

  3. Check AMS history and CIS documents.

    1. Compare return content to previously or subsequently filed returns; look at filing status, dependents, credits claimed, etc.

    2. Compare income on return to IRP data

  4. Refer to IRM 25.23.2.7, Identity Theft Research, for recommendations and requirements to assist with the research for identifying fraudulent return(s).

  5. Use the chart below to help with research to identify the fraudulent return(s) being requested.

    Note:

    The preferred method of providing a redacted fraudulent return(s) is from MeF when available. Only use TDS or TRDBV if the fraudulent return is not available from MeF.

    If Then
    1.
    The request was received directly from the taxpayer
    Conduct the following research to identify the DLN of the fraudulent returns:
    1. CC TRDBV - Used to view fraudulent return year requested

      • Check tax year for return - most times there will be two returns filed for that tax year. First return will be filed electronically and second return paper.

    2. CC IMFOL and CC TXMOD use for research

      • Check for MFT 32 tax year, fraudulent return may have been moved to MFT 32 - Caution - not every return on MFT 32 may be fraudulent, sometimes a good return is moved there in error

        • MFT 32 - print fraudulent return

        • TC 976 MFT 30 - print fraudulent return

        • Check for TC 976 on MFT 30 tax year - this would be an indicator that two returns posted to the tax account - generally the first return is the fraudulent return but not always

        • TC 290

        • Check for any TC 29Xs as this may be an indicator that the account was adjusted due to a fraudulent return

        • Always check AMS history and documents, often you can identify the fraudulent return from history notes and many times the good return will be in documents.

    3. CC IRPTR - ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    2.
    The request was not received directly from the taxpayer
    1. See IRM 25.23.3.2.6.2. Ensure the preliminary review has been completed prior to following the steps listed above.

  6. Following are some RICS/IVO characteristics and account activities to assist with identifying the fraudulent return(s):

    • TC 971 AC 506 RICS, TPP or AMTAP related MISC codes (see Exhibit 25.23.2-8)

    • The account may be completely reversed

    • The account will be completely revised with the exception of a refundable credit

    • The account may have been reversed by IVO, before all of the IRP data was made available

    • Previous case controls on IDRS with; NCAT, ECAT, NRAM and ERAM

    • Correspondex letters 4310C, 4883C, 5071C, 5447C, 5747C, CP01B or 4904C were previously issued

    • Unpostable 126

    • TC 971 AC 121 or TC 971 AC 134

    Note:

    See IRM 25.23.4.12.2, TIN Related Problem Cases with Previous IVO Involvement, for additional characteristics and account activities to assist with the identification of a fraudulent return.

  7. Other characteristics and account activities that assist with identifying the fraudulent return(s) include:

    • TC 971 AC 501 with various MISC codes (see Exhibit 25.23.2-2)

    • IDRS Category Codes of IDT1/IDS1, IDT2, IDT3/IDS3, IDT5, IDT6/IDS6, IDT8/IDS8, IDT9/IDS9 or ITAR

    • Correspondence or notices on Account History related to identity theft such as CP01, CP01A, 4674C, 4524C, etc.

    • MFT 32 presence under the SSN and TXPD(s) being researched

  8. If any of the above characteristics are identified during your research, then the DLN of the fraudulent return should be able to be identified, printed and redacted.

Research (R) Step 2 - Identifying Open or Unresolved Tax-Related Identity Theft Issues
  1. Research must be conducted using the SSN provided by the requestor to identify any open account or unresolved tax related identity theft account issues. If there is no original or subsequent return posted on the account and there is evidence the good return has been received, but has not posted to master file, consider and treat the request as an unresolved issue. IDRS, AMS and CIS must be used for this research. Below is a list of recommended command codes to use on IDRS to identify an open control or issue (this list is not all inclusive):

    • SUMRY

    • TXMOD

    • ENMOD

      Note:

      An open issue can be identified by open IDRS controls (examples: IDT1, IDI1, IDT3, etc.) or transactions indicating activity without a subsequent reversal by other functions (examples: TC 971 with AC 052, AC 134, AC 199, a TC 420 or TC 922, etc.).

      Note:

      An unresolved issue can be a missing identity theft indicator, identity theft closing letter or credit elect not addressed, etc.

  2. Research CIS using the SSN being requested to identify all cases on CIS; open and closed.

  3. The IDTVA-I CSR will identify all the returns that were not filed by the taxpayer, but use the name and SSN of that taxpayer as a primary or secondary filer. The CSR will identify any open tax-related identity theft issues and communicate with the person working the issue or case. If an unresolved account issue is identified, refer to (4) below. Use the chart below when an open identity theft case is identified.

    Note:

    If the request involves more than one tax year, the CSR will provide copies of redacted returns for tax years that do not involve an open or unresolved tax-related identity theft issue to the requestor with a letter. The IDTVA-I CSR will mail the letter and redacted returns that are not affected by an open or unresolved tax-related identity theft issue to the requestor’s address of record. The letter will indicate which tax years from the request we have fulfilled and which we are still researching. The CSR will not close the IDT7 until the request is completely fulfilled. Use Required Letter Scenario 9. See Exhibit 25.23.3-1, Fraudulent Return Requests Program - Required Letter Scenarios and Special Fill-in Paragraphs.

    If Then
    1.
    An open identity theft control is identified in Accounts Management inventory for a requested tax year (examples: TPRQ, AMRH, IRRQ, etc.) or an open identity theft control (examples: IDT1/2/3/4/6/8/9)
    1. Use CIS, when possible, to communicate with the employee working the tax-related identity theft case to inform/advise them:

      1. A request for a copy of fraudulent return(s) has been received.

      2. IDTVA-I will be monitoring the account through resolution.

        Note:

        This monitoring is not to be confused with ITAR monitoring.

    2. Issue an interim letter to the requestor notifying them the tax-related identity theft issue has not been resolved and that once the issue is resolved, their request will be honored. The IDTVA-I CSRs name and extension must be included in the correspondence.

    3. Maintain an open control in "B" status with Category Code IDT7 to monitor the account to resolution.

      Reminder:

      Be sure to double-check any open and linked closed cases that may be on CIS to ensure all requested fraudulent returns are included.

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

      Note:

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

    5. Continue with printing and redacting returns for the requested tax year after all controls are closed for that tax year.

    2.
    An open identity theft control is identified in another function for a requested tax year (examples: SP, RICS/IVO)
    1. Use secure e-mail or F4442 for communication and coordination with the assigned POC to inform/advise the employee working tax-related identity theft case:

      1. A request for a copy of a fraudulent return(s) has been received.

      2. IDTVA-I will be monitoring the account through resolution.

        Note:

        This monitoring is not to be confused with ITAR monitoring.

    2. Issue an interim letter to the requestor notifying them the tax-related identity theft issue has not been resolved. Once the issue is resolved their request will be honored. IDTVA-I CSRs name and extension must be included in correspondence.

    3. Maintain an open control in "B" status with Category Code IDT7 to monitor the account to resolution.

      Reminder:

      Be sure to double-check any open and linked closed cases that may be on CIS to ensure all requested fraudulent returns are included.

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

      Note:

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

    5. Once the tax-related identity theft case has been closed, continue with Step 3 - Print/Save fraudulent return(s) to a PDF

    6. Continue with printing and redacting returns for the requested tax year after all controls are closed for that tax year.

    3.
    No open control is identified, but an unresolved account issue is identified and it can be resolved in AM IDTVA

    Note:

    This should be specifically for cases that are out of scope of the Simple Adjustments per IRM 25.23.3.2.1.1

    1. Review the account for a TC 971 AC 522 and input when applicable. Refer to IRM 25.23.2.17, Identity Theft Claims - Overview, and Exhibit 25.23.2-10, TC 971 AC 522 Tax-Related Identity Theft, Case Status (Initial Claim/Suspicion, for requirements and input procedures.

    2. Create a new case and update to the appropriate identity theft Category Code. See Exhibit 25.23.2-16, IDRS Category Controls by Function.

    3. Enter CIS Case Note: "IDT created by IDTVA-I" . In the same case note include a request for a copy of a fraudulent return has been received and any additional information that may assist with the resolution must be included.

    4. Maintain an open control in "B" status with Category Code IDT7 to monitor the account resolution.

      Reminder:

      Be sure to double-check any open and linked closed cases that may be on CIS to ensure all requested fraudulent returns are included.

    5. Reassign the new identity theft control to the Domestic Identity Theft Centralized Distribution Site (CDS)

      Exception:

      International Identity Theft CDS

      Reminder:

      Remember to also update the Doc Type and the Statute Clearance check box when reassigning a case to a CIS user. See the CIS Performance Guide - CSR Guide. Also, see IRM 21.5.1.5.2,Cases Currently Assigned in CIS.

    6. Issue an interim letter to the requestor notifying them the tax-related identity theft issue has not been resolved. Once the issue is resolved their request will be honored. IDTVA-I CSRs name and extension must be included in the correspondence. Use Required Letter Scenario 12. See Exhibit 25.23.3-1, Fraudulent Return Requests Program - Required Letter Scenarios and Special Fill-in Paragraphs.

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

      Note:

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

    8. Continue with printing and redacting return for the requested tax year after all controls are closed that year.

    4.
    No open/unresolved case is identified for a requested tax year
    Continue with R Step 3 - Print/Save returns to PDF; see IRM 25.23.3.2.6.3.3.
  4. If RICS/IVO is the only function authorized to work the unresolved issue, use the following step list:

    1. Manually open a new IDRS control using CC ACTON to a generic control using IDRS# 1487711111

      Note:

      For information on CC ACTON see the CC ACTON job aid on SERP.

    2. Use Activity Code "RIC/IVO-FR"

    3. Use Status Code" A"

    4. Use Category Code "NCAT"

    5. Use the received date of the IDT7 CIS Control

    6. Send the taxpayer an interim letter informing them their tax issue has not yet been resolved - use Required Letter Scenario 1, 9 or 12; See Exhibit 25.23.3-1, Fraudulent Return Requests Program - Required Letter Scenarios and Special Fill-in Paragraphs

    7. Enter CIS Case Note on the IDT7 Unresolved Issue - "Fraudulent Return Request - controlled to RICS/IVO"

    8. Keep the IDT7 base open. Send a secure e-mail to RICS/IVO IDT Liaison informing them a request for a copy of the fraudulent return has been received. Request the case be resolved and closed within 30 days

Research (R) Step 3 - Print/Save Fraudulent Return(s) to a PDF
  1. The IDTVA-I CSR will access the appropriate interfaces/systems to print/save a pdf copy of the fraudulent return(s) information to the Sensitive But Unclassified (SBU) folder

  2. Use the following chart to assist with print/save fraudulent return(s) to an Adobe PDF file:

    Note:

    The preferred method of providing a redacted fraudulent return(s) is from MeF when available. Only use TDS or TRDBV if the fraudulent return cannot be printed from MeF.

    If a fraudulent return is Then
    1.
    An electronically-filed return (MeF)

    Exception:

    If the fraudulent return is for tax year 2012 or prior, you must use TRDBV tax return transcript.

    1. Access the EUP

    2. Access MeF, see IRM 21.2.2.4.4.9, Modernized e-File Return Request Display (RRD)

    3. Print to Adobe PDF (this action will bring a save window)

    2.
    A paper return not available on TDS
    Using CC TRDBV on IDRS
    1. Input the correct access code(s) in the applicable field for each form/schedule filed and associated with that return. For more information on CC TRDBV, see IRM 2.3.73.1.1, Command Code (CC) TRDBV General

    2. Print return from IDRS CC TRDBV

      Note:

      *The first TRDPG response screen lists all the access codes that correspond to the forms and/or schedules filed and should NOT be provided. **This screen also lists other access codes such as STAT-HIST and SSN-VALDN, which are not necessary to provide.

      Note:

      Advise the taxpayer that this is an alternative transcript and displays differently than the typical tax return transcript due to programming limitations. Entity information, such as name, address and dependents may not show on the TRDBV print.

    3. Use Required Letter Scenario 14. See Exhibit 25.23.3-1

    3.
    A paper return
    1. Access the Employee User Portal (EUP)

    2. Access TDS

    3. Print the fraudulent return from TDS following IRM 21.2.3.5.8.4.1, Tax Return Transcript for Identity Theft

  3. Once the "save" window appears use the following step chart to save the PDF to your SBU folder:

    Step Action
    1 In the file name insert the CIS case ID of the IDT7 case
    2 Click the SBU folder in the list of "where to save"
    3 Click save to ensure the PDF file is saved in the SBU folder

    Note:

    Is it highly recommended you research the SBU folder to ensure the PDF file was saved in the appropriate location BEFORE you close that file

    4 Attach the adobe file of the redacted fraudulent return(s) to the appropriate IDT7 CIS case
Redaction
  1. The IDTVA-I CSR will redact certain return information before delivering the copy of the fraudulent return(s). The IDTVA-I CSR will not determine what return information needs to be redacted; instead, the CSR will be provided with a list of items that will be required redactions.

    Note:

    If Adobe Pro X is not available, then a manual redaction is required.

  2. All fraudulent return information and any related form or schedule must have the following information redacted on the copy to the taxpayer or their representative. NO EXCEPTIONS

  3. The redaction of information will be uniform for all copies of returns, and will be done using the redaction feature and tools available on Adobe Acrobat Pro X version.

  4. Use the chart below to determine what information from the fraudulent return(s) should be redacted.

    Return Information Redact
    1.
    Names of primary, secondary and dependents (or children reported for other tax benefits)
    Entire name except the first four letters of the last name

    Note:

    If the last name is four or three letters, then redact the entire name except the first two letters of the last name. if the last name is two letters, then redact the entire name except the last letter of the last name.

    2.
    Address of the primary and secondary taxpayers
    • Entire address except the street name

      OR

    • The number of a post office Box "PO Box" should remain intact

    3.
    Names and address of all other persons or entities on return
    Entire name and address
    4.
    Taxpayer identification numbers (SSN/ITIN) and employer identification numbers (EIN)
    Entire number except the last four digits
    5.
    Personally identifiable numbers such as Designee’s Personal Identification Number (DPIN), Preparer’s Tax Identification Number (PTIN)

    Note:

    A DLN is not considered PII and should NOT be redacted.

    Entire number
    6.
    IP address and names of software companies
    Entire name and address
    7.
    Telephone
    Entire number except for last four digits
    8.
    Bank routing and account number(s)
    Entire number except for last four digits
    9.
    Signature
    Entire signature

    Note:

    Be sure to apply the redacting chart to all information, forms, or schedules accompanying the tax return.

  5. Use the Step chart below to redact:

    Step Action
    1 Open a previously saved PDF file from the SBU folder
    2 Click on the "Tools" menu
    3 Click on the "Protection" menu
    4 Click on the "Mark for Redaction" tool
    5 Using that tool, click and then drag over the information to be redacted
    6 Continue to redact all required information
    7 Select Apply Redactions under the protection menu when all redactions are complete
    8 Save file in SBU folder - include CIS case ID in the file name
Delivery
  1. Once the fraudulent return(s) have been redacted, the IDTVA-I CSR will mail them to the requestor’s address of record.

    Reminder:

    Remember to provide a redacted return to the POA if there is a POA on the CAF file. See IIRM 21.3.3.4.17.4, Correspondence Contacts.

  2. Use the step chart below to deliver the copies of fraudulent return(s):

    Step Action
    1 Issue a 387C letter to the requestor providing the redacted fraudulent return(s).The closing letter must include:
    • A list of the fraudulent tax year(s) attached to this letter

    • A list of fraudulent tax year(s) previously provided (when applicable)

      Note:

      Use Required Letter Scenario 7 or 8; See Exhibit 25.23.3-1, Fraudulent Return Requests Program - Required Letter Scenarios and Special Fill-in Paragraphs.

    • Enter a CIS case note with the same information

    2 Attach the PDF file(s) of the redacted fraudulent return(s) provided to the requestors closing letter and to the CIS case
    3 Ensure the "letter" issued to the requestor is "captured" and attached to the IDT7

    Note:

    Every letter that is issued and provided a copy of a redacted fraudulent return must be captured and attached to the CIS case

    4 Close the IDT7 control

Fraudulent Return Requests Program - Required Letter Scenarios and Special Fill-in Paragraphs

Use the chart below to identify the Required Letter Scenario and Special Fill-in Paragraph for use:

Required Letter Scenario IRM citation - Purpose- Action - Letter Required Paragraphs Special Fill-in Paragraph
1 IRM 25.23.3.2.6.2.3 - Acknowledgement - continue with process - 2645C A, B, E, 6 and i Your request for a copy of the fraudulent return is being processed. You will receive your request or a status update within 90 days of the date we received your request.
2 IRM 25.23.3.2.6.2.2 - Acknowledgement and missing information - Reject - Close with Category Code RFRR - 131C A, B, C, D, I, O and S We are returning your request because it was incomplete. For a request to be complete, the following information is required: (clearly list missing information). You can visit www.irs.gov for additional information. Once your request is complete, please mail it to IRS, Fresno, CA, 93888-0025
3 IRM 25.23.3.2.6.2.2 - Missing information after acknowledgement letter issued - Reject - Close with Category Code RFRR - 131C A, B, C, D, I, O and S On XX/XX/20XX, we acknowledged your request for a copy of the fraudulent return. However, we determined your request is incomplete. We have enclosed the instructions for requesting a copy of a fraudulent return and have highlighted the information that was missing. Please mail your complete request to IRS, Fresno CA, 93888-0025.
4 IRM 25.23.3.2.6.2.1 - Request is NOT for an individual - Close with Category Code RFRR - 131C A, B, C, D, I, O and S We are returning your request for copies of fraudulent return(s). Based on our research, this request is not for an individual. At this time, the IRS is providing copies of fraudulent return(s) for individuals.
5 IRM 25.23.3.2.6.2.5 - Requestor is not eligible to receive redacted return(s) - Reject after Acknowledgement sent - Close with RFRR - 131C A, B, C, D, I, O and S On XX/XX/20XX, we sent you a letter acknowledging our receipt of your request for copies of a fraudulent return(s). Upon further review, we have determined the request is invalid; the requestor is not authorized to receive the requested documents. You can visit www.irs.gov for additional information on who is authorized to request a copy of a fraudulent return.
6 IRM 25.23.3.2.6.2.4, IRM 25.23.3.2.6.2.5 - Dependent child was claimed as a dependent on the fraudulent return(s) - Close with Category Code RFRR - 131C A, B, C, D, I, O and S The victim’s name and SSN must be listed as either the primary or the secondary taxpayer on the fraudulent return. The IRS cannot disclose return information to any person listed only as a dependent.
7 IRM 25.23.3.2.6.5 - Providing copy of redacted fraudulent return(s) - Close with Category Code IDT7 - 387C A, M, S and W or Z As requested, we are providing the redacted copies of fraudulent return(s). Thank you for allowing the IRS to provide this service to you.
8 IRM 25.23.3.2.6.5 - Providing remaining copy of redacted fraudulent return(s) (returns on accounts previously unresolved - Close with Category Code IDT7 - 387C A, M, S and W or Z On XX/XX/20XX, we sent you a copy(ies) of the fraudulent return for tax year(s) XXXX, XXXX and XXXX. We are now providing you with a copy of the XXXX tax year fraudulent return. Thank you for allowing the IRS to provide this service to you.
9 IRM 25.23.3.2.6.5, IRM 25.23.3.2.6.3.2 - Providing copy for a tax year available and suspending for tax year not yet available - Suspend IDT7 - 387C A, M, Q and W or Z As requested, we are providing the redacted copies of fraudulent return(s) for tax years XXXX and XXXX. We cannot send you the copy of a fraudulent return for a tax year that is not resolved. We will send you a copy of the fraudulent return for tax year XXXX as soon as the account is resolved or a status update occurs within 90 days from the date we received your request. (IDTVA-I CSRs name and extension must be included in the correspondence.)
10 IRM 25.23.3.2.6.3 - No fraudulent return found - Reject - Close with Category Code RFRR - 131C A, B, C, D, I, O and S We are returning your request for a copy of a fraudulent return(s). Based on our research, no fraudulent returns were filed listing the social security number you provided as either the primary or secondary taxpayer for the tax year(s) requested. The IRS cannot disclose return information to any person listed as a dependent.
11 IRM 25.23.3.2.6.3 - Request for fraudulent return is before the allowed time frame - Close with Category Code RFRR - 131C A, B, C, D, I, O and S We are returning your request for a copy of a fraudulent return. You can only request copies of fraudulent return(s) for a current tax year and previous six tax years filed listing the social security number as either the primary or secondary taxpayer. The IRS cannot disclose information to any person listed as a dependent.
12 IRM 25.23.3.2.6.3.2 -Tax year not yet resolved - Suspend IDT7- 2645C A, B, E, 6 and i Your request for a copy of the fraudulent return is being processed. We cannot send you the copy of a fraudulent return for a tax year that is not resolved. We will send you a copy of the fraudulent return for tax year XXXX as soon as the account is resolved or a status update occurs within 90 days from the date we received your request. (IDTVA-I CSRs name and extension must be included in the correspondence.)
13 IRM 25.23.3.2.6.2.3 - Second interim letter is needed, more than one tax period requested - Suspend IDT7 - 2644C A, B, C, K and P We cannot send you a copy of the fraudulent return for a tax year that is not resolved. We will send you a copy of the fraudulent return for tax year XXXX as soon as the account is resolved.

Note:

Fill in 19 should be 60 days (IDTVA-I CSRs name and extension must be included in the correspondence.)

14 IRM 25.23.3.3.6.3.3 - Providing a TRDBV print - close IDT7 - 387C A, M, S and W or Z As requested, we are providing the redacted copies of fraudulent return(s). This is an alternative transcript and displays information differently than the typical tax return transcript due to programming limitations. Thank you for allowing the IRS to provide this service to you.
15 IRM 25.23.3.3.6.2.2 - Address on Form 4506-F does not match IRS records - Close with Category Code RFRR - 131C A, B, C, D, I, O and S We can’t send you the information you requested. The address you provided on the Form 4506-F does not match our records. If you have recently moved and did not file a Form 8822, Change of Address, with the IRS, you will need to file this form to change your address of record when you resubmit your request. We’re returning your request.