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

Manual Transmittal

September 17, 2020

Purpose

(1) This transmits revised IRM 25.23.3, IMF Identity Protection Specialized Unit (IPSU) Paper Overview and Guidance.

Material Changes

(1) IRM 25.23.3.1 Updated language to provide clarity in IPU 20U0581 issued 05-04-2020.

(2) IRM 25.23.3.1 Updated to provide the IRS.gov web address for where to obtain Civil Right Form in IPU 19U1164 issued 11-04-2019.

(3) IRM 25.23.3.1.2 Updated to provide link to IRM reference 1.2.1.2.36 for Policy Statement 1-236, Fairness and Integrity in Enforcement Selection.

(4) IRM 25.23.3.1.4 Updated acronym list to include additional terms including Economic Impact Payment (EIP).

(5) IRM 25.23.3.1.5 Updated language to provide clarity in IPU 20U0581 issued 05-04-2020.

(6) IRM 25.23.3.2 Updated guidance in paragraph 3 “Exception” for situations that allow a combined acknowledgement and closing letter on a case. Added requirement to capture the request completed screen for Command code (CC) LETER requests on CIS.

(7) IRM 25.23.3.2 Updated the IRM reference for Form 9409 procedures to IRM 25.23.4.15 and incorporated a reminder for the Economic Impact Payment (EIP) and link to IRM 25.23.4.20.2 in IPU 20U0581 issued 05-04-2020.

(8) IRM 25.23.3.2 Updated to include taken all required actions to resolve cases when skilled in IPU 19U1164 issued 11-04-2019.

(9) IRM 25.23.3.2.1 Updated to include the requirement to run the Coverage Date Repository (CDR) tool on AMS to verify APTC when adding an exemption.

(10) IRM 25.23.3.2.1 Added reference to additional IRM guidance for the Economic Impact Payment (EIP) - Additional Research for Identity Theft (IDT) in IPU 20U0581 issued 05-04-2020.

(11) IRM 25.23.3.2.1 Updated to include using Simple Adjustment criteria for all IDT inventory in IPU 19U1164 issued 11-04-2019.

(12) IRM 25.23.3.2.2 Provided clarification for sending Form 14039 received for FTC to ICT for scanning and controlling.

(13) IRM 25.23.3.2.3 Updated to include requirements for change of address, input of telephone number, capturing the “request completed” screen for Command code (CC) LETER request on CIS and clarified IDT4 procedures in a step chart as a result of feedback.

(14) IRM 25.23.3.2.3 Added guidance for determining when and how to reverse the TC 971 AC 522 with MISC field: WI FA ALTRD on self-identity non-tax related identity theft cases in IPU 20U0601 issued 05-11-2020.

(15) IRM 25.23.3.2.3 Updated to remove the Note since the guidance is provided in chart and selective paragraph B Narrative for the 4402C was revised. Also updated guidance to include a reference for how to address accounts with an unresolved TC 971 AC 522 with MISC Field: WI FA ALTRD in IPU 20U0581 issued 05-04-2020.

(16) IRM 25.23.3.2.3 Updated IRM reference to General IDTVA Letter Procedures based on SERP Feedback 202000182 and updated chart for which selective paragraphs, fill-ins and narratives to use when sending the 4402C to the taxpayer already receiving an IP PIN and filed a new non-tax related incident as a result of SERP Feedback 202000121 in IPU 20U0240 issued 02-07-2020.

(17) IRM 25.23.3.2.3 Updated to clarify procedures for handling a claim on a deceased taxpayer account, added clarification for handling claims from a parent who files Form 14039 for minor children who was claimed as a dependent on multiple returns and how to address correspondence for a minor in IPU 19U1164 issued 11-04-2019.

(18) IRM 25.23.3.2.4 Updated to include guidance to capture the "request completed" screen for Command code (CC) LETER requests on CIS.

(19) IRM 25.23.3.2.4 Updated IRM to include reminder to research account to determine if there is an unresolved TC 971 AC 522 with MISC Field: WI FA ALTRD relating to the Economic Impact Payment (EIP) in IPU 20U0581 issued 05-04-2020.

(20) IRM 25.23.3.2.5.2 Updated Special Resolution teams to IDTVA Speciality Functions.

(21) IRM 25.23.3.2.5.2 Updated procedures to include any unresolved TC 971 AC 522 with MISC Field: WI FA ALTRD and provide reference to IRM for Economic Impact Payment (EIP) - Additional Research for Identity Theft (IDT) on Form 14027-B in IPU 20U0581 issued 05-04-2020.

(22) IRM 25.23.3.2.5.2 Updated to include using the Simple Adjustment criteria and taking all required action to resolve a case when skilled in IPU 19U1164 issued 11-04-2019.

(23) IRM 25.23.3.2.6.2 Updated to include guidance to capture the "request completed" screen for Command code (CC) LETER requests on CIS.

(24) IRM 25.23.3.2.6.3 Updated to include guidance to capture the 4524C letter "request completed" screen on CIS case and changed Special Resolution teams to IDTVA Speciality Functions

(25) IRM 25.23.3.2.6.3 Updated to include addressing any unresolved TC 971 AC 522 with MISC Field: WI FA ALTRD on the account for the Economic Impact Payment (EIP) in IPU 20U0581 issued 05-04-2020.

(26) IRM 25.23.3.2.6.3 Updated to using the Simple Adjustment criteria and taking all required action to resolve a case when skilled in IPU 19U1164 issued 11-04-2019.

(27) IRM 25.23.3.2.6.4 Updated to include guidance to capture the 4524C letter "request completed" screen on CIS case.

(28) IRM 25.23.3.2.7.2.1 Updated to include guidance to capture the 5835C letter ”request completed” screen on CIS case.

(29) IRM 25.23.3.2.7.2.2 Updated to include guidance to capture the 5835C letter ”request completed” screen on CIS case.

(30) IRM 25.23.3.2.7.2.2 Updated to include an exception for when an apartment number is missing on Form 4506-F in IPU 20U0581 issued 05-04-2020.

(31) IRM 25.23.3.2.7.2.2 Added reminder to add/update taxpayers account with a phone number if one is provided when processing Form 4506-F based on SERP Feedback 202000018 in IPU 20U0240 issued 02-07-2020.

(32) IRM 25.23.3.2.7.2.3 Updated to include guidance to capture the 5835C letter ”request completed” screen on CIS case.

(33) IRM 25.23.3.2.7.2.3 Updated to add reference to exhibit for required letter scenarios for the 5835C letter based on SERP Feedback 201904153 in IPU 19U1164 issued 11-04-2019.

(34) IRM 25.23.3.2.7.2.4 Updated to include guidance to capture the 5835C letter ”request completed” screen on CIS case.

(35) IRM 25.23.3.2.7.2.4 Updated reference to add a reminder for adding the suffix "MINOR" on minor child’s account if it is missing based on SERP Feedback 201905639 in IPU 20U0581 issued 05-04-2020.

(36) IRM 25.23.3.2.7.2.5 Updated to include guidance to capture the 5835C letter ”request completed” screen on CIS case.

(37) IRM 25.23.3.2.7.3 Updated to include guidance to capture the 5835C letter ”request completed” screen on CIS case.

(38) IRM 25.23.3.2.7.3.2 Updated reminder to clarify requirement to linking IDT7 case to open and closed identity theft CIS cases and included guidance to capture the 5835C letter ”request completed” screen on CIS case.

(39) IRM 25.23.3.2.7.3.2 Updated to include addressing any unresolved TC 971 AC 522 with MISC Field: WI FA ALTRD on the account for the Economic Impact Payment (EIP) in IPU 20U0581 issued 05-04-2020.

(40) IRM 25.23.3.2.7.3.2 Updated to include using the Simple Adjustment criteria and taking all required action to resolve a case when skilled in IPU 19U1164 issued 11-04-2019.

(41) IRM 25.23.3.2.7.3.3 Updated to include guidance to capture the 5835C letter ”request completed” screen on CIS case and inputting CIS case notes.

(42) IRM 25.23.3.2.7.3.3 Updated to include requirement to add to CIS case notes the scenario number used when sending 5835C Letter based on SERP Feedback 201903733 in IPU 19U1164 issued 11-04-2019.

(43) IRM 25.23.3.2.7.5 Updated to include requirement to capture 5835C letter on CIS when sending an enclosure or attachment based on SERP Feedback 202001701 and clarifying the importance of bypassing the generation of POA letter based on SERP Feedback 202002754.

(44) IRM 25.23.3.2.7.5 Updated to include instructions for inputting case note on CIS case when using open selective paragraph 5 in IPU 20U0581 issued 05-04-2020.

(45) IRM 25.23.3.2.7.5 Updated procedures to clarify the requirement for capturing the 5835C request completed screen in IPU 19U1184 issued 11-12-2019.

(46) Exhibit 25.23.3-1 Updated to include requirement to capture 5835C letter “requested completed” screen on CIS case based on SERP Feedback 202002754.

(47) Exhibit 25.23.3-1 Updated to include instructions for inputting case note on CIS case when using open selective paragraph 5 in IPU 20U0581 issued 05-04-2020.

(48) Exhibit 25.23.3-1 Updating required letter scenario 2B and 3B paragraphs due to changes in the 5835C letter paragraphs based on SERP Feedback 201905661 in IPU 20U0240 issued 02-07-2020.

(49) Exhibit 25.23.3-1 Updated the 5835C required letter scenarios selected paragraphs to allow for an additional paragraph added at time of publishing in IPU 19U1184 issued 11-12-2019.

(50) Exhibit 25.23.3-1 Updated the required letter scenarios paragraphs to match the revised 5835C Letter in IPU 19U1164 issued 11-04-2019.

(51) Editorial changes and revisions have been made throughout the IRM as well as updated IRM citation throughout to clarify language and improve information delivery.

Effect on Other Documents

IRM 25.23.3, Identity Protection and Identity Theft Victim Assistance, Identity Protection Specialized Unit (IPSU) Paper, effective date October 1, 2020 supersedes IRM 25.23.3, Identity Protection and Identity Theft Victim Assistance, Identity Protection Specialized Unit (IPSU) Paper, effective October 1, 2019. This IRM also incorporates the following IRM Procedural Updates (IPUs) 19U1164 (dated 11-04-2019), 19U1184 (dated 11-12-2019), 20U0240 (dated 2-07-2020), 20U0581 (dated 5-04-2020), 20U0601 (dated 05-11-2020).

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

(10-01-2020)

Karen A. Michaels
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.

    Note:

    The IRS does not tolerate discriminatory treatment of taxpayers by its employees in any programs or activities supported by the Service. No taxpayer should be subject to discrimination in educational programs, or activities based on sex, race, color, national origin, disability, reprisal, religion, or age. If a taxpayer believes they have been discriminated against on the basis of sex, race, color, national origin (including limited English proficiency), disability, reprisal, religion, or age, advise the taxpayer that he/she can forward an e-mail to*EDI.Civil.Rights.Division@irs.gov, or send a written complaint to: Internal Revenue Service, Office of Equity, Diversity and Inclusion, CRU, 1111 Constitution, NW, Room 2413, Washington, DC 20224. A complaint form can be obtained online at https://www.irs.gov/about-irs/your-civil-rights-are-protected.

  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 focuses on assisting taxpayers who are or may become victims of identity theft. 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 IRMs listed below in conjunction with IRM 25.23.3 to assist with resolving/referring their case:

    • IRM 21.7.13, Assigning Employer Identification Numbers (EINs)

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

    • 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 1.2.1.13, Servicewide Policies and Authorities, Policy Statements for Customer Account Services Activities, for information.

  2. The Taxpayer Bill of Rights (TBOR), was codified as IRC § 7803(a)(3) of the Internal Revenue Code. Under this Code subsection, the Commissioner must ensure employees are responsible for being familiar with and acting in accordance with taxpayer rights. For additional information, refer to the Policy 1-236 in IRM 1.2.1.2.36, Policy Statement 1-236, Fairness and Integrity in Enforcement Selection, and Pub 1, Taxpayer Bill of Rights (TBOR) at irs.gov.

  3. Policy Statement 10-1, Assisting Taxpayers who Report they are Victims of Identity Theft. See IRM 1.2.1.17, 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 1.1.13.7.3, Accounts Management (AM), 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)

    • 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.
    EIP
    Economic Impact Payment
    14.
    EPSS
    Electronic Products and Services Support
    15.
    EUP
    Employee User Portal
    16.
    FTC
    Federal Trade Commission
    17.
    GRVW
    Global Review
    18.
    HRA IAT
    High Risk Authorization Integrated Automation Technologies (IAT)
    19.
    IAT
    Integrated Automation Technologies
    20.
    ICT
    Image Control Team
    21.
    IDRS
    Integrated Data Retrieval System
    22.
    IDT
    Identity theft
    23.
    IDTVA
    Identity Theft Victim Assistance
    24,
    IDTVA - A
    Identity Theft Victim Assistance - Accounts Management Staff
    25.
    IDTVA - I
    Identity Theft Victim Assistance - Identity Protection Specialized Unit
    26.
    IM
    Incident Management
    27.
    IMF
    Individual Master File
    28.
    IPSO
    Identity Protection Strategy and Oversight
    29.
    IPSU
    Identity Protection Specialized Unit
    30.
    IRM
    Internal Revenue Manual
    31.
    IRS
    Internal Revenue Service
    .32.
    ITAR
    Identity Theft Assistance Request
    33.
    ITIN
    Individual Taxpayer Identification Number
    34.
    MeF
    Modernized e-File
    35.
    MF
    Master File
    36.
    OAR
    Operations Assistance Request
    37.
    PII
    Personally Identifiable Information
    38.
    POA
    Power of Attorney
    39.
    RAIVS
    Return and Income Verification Services
    40.
    RPM
    Return Preparer Misconduct
    41.
    SBU
    Sensitive But Unclassified
    42.
    SEID
    Standard Employee Identifier
    43.
    SERP
    Servicewide Electronic Research Program
    44.
    SP
    Submission Processing
    45.
    SSA
    Social Security Administration
    46.
    SSN
    Social Security Number
    47.
    TAC
    Taxpayer Assistance Center
    48.
    TAS
    Taxpayer Advocate Service
    50.
    TDS
    Transcript Delivery System
    51.
    TFA
    Taxpayer First Act
    52.
    TE
    Tax Examiner
    53.
    TIN
    Taxpayer Identification Number
    54.
    TP
    Taxpayer
    55.
    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 sections of these IRMs
    See IRM 25.23.3.1(6) 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. It provides general case procedures for processing identity theft claims and providing assistance to victims of identity theft including closing actions required when resolving an identity theft case.

    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, electronically (IRS or FTC fillable form) or by responding to IRS notices they received so that the IRS can mark tax accounts with an identity theft indicator. Controls on the related accounts worked by IDTVA-Accounts (A) and IDTVA Specialities will be established by CIS.

    Note:

    If the Form 14039 was used to report an identity theft incident related to a business or a BMF account, see IRM 25.23.2.4.3, Tracking Individual Taxpayers Reporting to be Victims of Business-Related Identity Theft, for additional information and guidance.

  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 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 25.23.2.3, Identity Theft Claims - General Guidelines. 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, or
    3. If all account actions can be completed and case closed within thirty (30) days from the IRS received date of the Form 14039; the letter sent to the taxpayer can serve as the acknowledgement and closing. (example: Issuing 4402C or systemically issued CP 01C). This exception does not apply to IDT4 cases where you are required to establish an account with a TC 000.

    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.

    Reminder:

    Capture the "request completed" screen for Command code (CC) LETER requests. If including an enclosure/attachment with the letter, capture the letter prior to transmitting it. See IRM 21.5.1.5.1, CIS General Guidelines.

  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. Daily, 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)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,

    • Telephone number called,

    • 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 25.23.3.2.6
    2nd GRVW - Global Review
    IRM 25.23.3.2.5
    3rd IDT4 - Self Identified - Non-Tax-Related Identity Theft
    IRM 25.23.3.2.3
    4th IDT7 - Providing Copies of Fraudulent Returns
    IRM 25.23.3.2.7
    5th IDT5 - Responses to Identity Theft and IM Data Breach Letters/Notices
    IRM 25.23.3.2.4

  8. If during research, you identity the following:

    • A case that involves an Accounts Management and/or IDTVA Speciality Functions and you are skilled in these programs, you must take all required actions to resolve the case.

    • An unprocessed tax return 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.

    • A social security number used by someone other than the SSN owner for employment purposes, SSA must be notified to correct the earnings record for SSN. See IRM 25.23.4.15, Form 9409 Procedures - IRS/SSA Wage Worksheet, for procedures on how to complete the form and where to send the package.

  9. 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, is required to be filled out by IDTVA-I and forwarded to the appropriate ACS Site. Enter the appropriate AMS narratives See IRM 25.23.4.12, Collection Activity - Form 14394/13794. If account is in status 03, 22, 24, 26, or 58 then input a TC 470 to ensure the taxpayer is not being harmed from a levy. The Forms 14027-B will be forwarded by IDTVA-I to the appropriate functions as noted below.

  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.

    Identity Theft/RPM Case Collection Alert

    Reminder:

    All accounts with IDT involvement, cases assigned to an IDT inventory, for tax years 2018 and 2019 will have a TC 971 AC 522 with MISC Field: WI FA ALTRD to delay the Economic Impact Payment (EIP) until the IDT inventory is reviewed. If you determine the EIP was issued prior to the input of the TC 971 AC 522 with MISC Field: WI FA ALTRD, research the taxpayers account to identify who received the payment. See IRM 25.23.4.20.2 Economic Impact Payment (EIP) – Additional Research for Identity Theft (IDT).

  12. If assistance is needed to resolve identity theft multiple controls (examples: IDT1/IDS1, IDT3/IDS3, IDT6/IDS6, etc.), then refer to Exhibit 25.23.4-7, Identity Theft (IDT) Multiple Control Decision Document.

Simple Adjustments

  1. A simple adjustment is defined as a closing adjustment action on a complex or 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 or an agreement is reached on open IDRS controls

    • Requires minimal research

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

    • Applies to IDT4, IDT5, 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.

    Reminder:

    If you are skilled in Accounts Management and/or IDTVA Speciality Functions you must take all required actions to resolve the case. See IRM 25.23.3.2.

  2. Cases previously adjusted and closed by RICS/IVO function cannot be resolved using this guidance. The resolution action/adjustment must be input by that function.

    Exception:

    If the following conditions are present on an account previously worked by RICS/IVO:
    Case was auto-archived through the TPP batch process due to no response from the taxpayer and contain the following codes:

    • TC 971 AC 111(with 8’s in the last 5 digits except for the digit for the tax year)

    • TC 972 AC 124 reflecting that TPP was closed

    • MFT 32 Present (reprocessed fraudulent return)

    • Returns GUF deleted and show the following codes:
      URC “D” is present on CC UPTIN and/or
      GUF VOIDED/DELETED shows on CC TRDBV and
      UP 126 RC “0” is present on CC TRDBV codes screen


    Then IDTVA-I CSRs can input a TC 971 AC 506 with MISC code WI IP MISC5 and issue the appropriate C letter (4402C or 5835C) notifying the taxpayer of their opt-in option for an IP PIN.

  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 21.6.1.7.1, Command Code DUPED.

      Reminder:

      When an exemption is being allowed, third-party verification Coverage Date Repository (CDR) must be conducted to verify if Advance Premium Tax Credit (APTC) was paid on behalf of the person who the exemption is being allowed. See IRM 21.6.1.6.4, Missing or Invalid Exemption/Dependent TINs Procedures.

    • 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 21.5.8.2, Credit Transfers Overview
    4.
    Verifying Complete Adjustments
    IRM 21.5.2.4.19, Verifying Complete Adjustments
    5.
    Releasing Economic Impact Payment (EIP)
    IRM 25.23.3.1, Simple Adjustments
    IRM 25.23.4.20.2, Economic Impact Payment (EIP) – Additional Research for Identity Theft (IDT)
    6.
    Required actions on All Streamlined cases
    IRM 25.23.4.6.3, Input, Annotations and Action Requirements for Streamline/Non-Streamline Case Processing

Receipt of Federal Trade Commission (FTC) Fillable Form 14039 - IDTVA IPSU (Fresno location only)

  1. The FTC is presently providing taxpayers an opportunity to complete and submit Form 14039 electronically, from the FTC website. See IRM 25.23.2.2.1, Taxpayer Interaction, for additional information.

    Note:

    Forms submitted from FTC can be identified by the FTC information on the signature line of the Form 14039.

  2. Analysts from Identity Protection (IP) will receive and convert the electronic submissions to “readable” Form 14039s and route them via secure e-mail to IDTVA IPSU point of contacts (POCs) located in Fresno.

  3. The POCs will print the forms. Each form will be reviewed to determine if the claim is being filed in Spanish or English and if the incident being reported is tax related or non-tax related.

  4. The forms will be split/separated into the appropriate IDT Category Codes and sent to ICT for scanning and controlling into CIS.

  5. This task will be completed daily whenever an e-mail is received from IP with Form 14039s from FTC attached.

Self-Identified - Non-Tax-Related Identity Theft – IDT4

  1. Cases meet IDT4 criteria when box two in Section B of Form 14039 is checked or when a case is referred/reassigned because the taxpayer checked the wrong box or no box and research shows the taxpayer is not a victim of tax related identity theft. The narrative may involve misuse of a dependent TIN as a dependent on another return, loss of PII through theft or external data breach and there is no evidence that a return has been filed by an unknown source, etc.

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

    Reminder:

    Input required case and history notes. See IRM 25.23.2.3.3, Required Case and History Notes.

    Reminder:

    Research the Centralized Authorization File (CAF) when requests from a third party are received without Form 2848 or Form 8821 authorization attached. If authorization is on file, verify that the third party is authorized to receive requested information. See IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication. If an authorization cannot be located see IRM 11.3.2.4, Persons Who May Have Access to Returns and Return Information Pursuant to IRC 6103(e), for a listing of persons who may generally request and receive returns and return information. If the unauthorized third party requests a response be sent directly to them, initiate Letter 135C, Power of Attorney Needed to Furnish Information, advising the Service is unable to provide requested information. Capture on CIS case the "request completed" screen for Command code (CC) LETER requests. See IRM 21.5.1.5.1, CIS General Guidelines.

    Caution:

    Do Not use the TIN of the individual as the controlling device on the Letter 135C. When issuing correspondence to third parties, other than the authorized recipients with a POA, overlay default salutation of Dear Taxpayer with Dear Sir or Madam.

  3. All cases assigned to an IDT inventory must be reviewed to determine if the Economic Impact Payment (EIP) was issued.

    • If an EIP was issued, it is necessary to identify whether the payment was issued to taxpayer or fraudster, or

    • If a payment was not issued, a reversal of the TC 971 AC 522 WI FA ALTRD with a TC 972 AC 522 will be required so the EIP can be released. The determination on the reversal of the EIP hold and treatment of the IDT case will be based on account research.

    All inventory with IDT involvement for tax years 2018 and 2019 will have a TC 971 AC 522 with MISC Field: WI FA ALTRD to delay the EIP.
    If research reveals Then
    1.
    No indication of tax-related IDT on the account and a TC 971 AC 522 WI FA ALTRD is present on the tps account delaying the issuance of the EIP
    1. Reverse the TC 971 AC 522 WI FA ALTRD on CC ENMOD by using the REQ77 IAT tool to input a TC 972 AC 522 with MISC field: WI FA IRSERR.

       

      Note:

      The transaction date and secondary date must match the date of the TC 971 AC 522 WI FA ALTRD.

    2. If the case currently has a CIS case Priority Code (PC) of 6, update to PC 2 once you have reversed TC 971 AC 522 WI FA ALTRD.

    3. Continue processing Form 14039 using the procedures in (5) below.

    2.
    No indication of tax-related IDT on the account and the EIP was issued to the correct TP
    1. Continue processing Form 14039 using the procedures in (5) below.

    3.
    Tax-related identity theft on the account and the EIP is being held due to the input of the TC 971 AC 522 WI FA ALTRD
    1. Acknowledge receipt of Form 14039. Refer to IRM 25.23.3.2(3), Identity Theft Paper Overview.

    2. Update IDT4 case to the appropriate IDT Category Code, change Program Code to 40XXX and make sure the CIS Case Priority Code (PC) reflects PC 6. See IRM 25.23.4-12, Tax-Related Identity Theft (IDT) Codes for a list of tax-related IDT category codes.

    3. Reassign the case to the IDT holding number located on SERP under Accounts Management Site Specialization Temporary Holding Numbers Listing.

    4.
    Tax-related identity theft on the account and the EIP was direct deposited to an incorrect account or mailed to an incorrect address
    1. Acknowledge receipt of Form 14039. Refer to IRM 25.23.3.2(3), Identity Theft Paper Overview.

    2. Mark the taxpayer's account with TC 971 AC 522 MISC field: UNWORK.

    3. Update IDT4 case to the appropriate IDT Category Code, change Program Code to 40XXX, and verify the case currently has a CIS case Priority Code (PC) of 6. See IRM 25.23.4-12, Tax-Related Identity Theft (IDT) Codes for a list of tax-related IDT category codes.

    4. Reassign the case to the IDT holding number located on SERP under Accounts Management Site Specialization Temporary Holding Numbers Listing.

  4. If research reveals there is tax-related identity theft involvement, update to the appropriate IDT Category Code and the Program Code to 40XXX and any Priority Code required. Acknowledge receipt of the Form 14039 by sending an appropriate letter/notice, see IRM 25.23.4.18.1, General IDTVA Letter Procedures and mark the taxpayer's account with a TC 971 AC 522, as appropriate. Capture on CIS case the “request completed” screen of the acknowledgement letter/notice sent. Enter a CIS Case note explaining the tax-related involvement identified. After determining the correct category code and performing the actions above, reassign the case to the IDT holding number. International cases should be reassigned to the International holding number. Both IDRS numbers can be found on the Accounts Management Site Specialization Temporary Holding Numbers Listing, located on SERP. See the CIS Performance Guide - CSR Guide, for the correct procedures on these required actions. Also see IRM 21.5.1.5.2(10), Cases Currently Assigned in CIS, for additional information.

    Note:

    See IRM 25.23.2.4.4, Initial Allegation or Suspicion of Tax-Related Identity Theft - IMF Identity Theft Indicators.

  5. 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 following the procedures in the chart below. The following situations should be taken into consideration when processing a Form 14039 for non-tax related incidents of identity theft:

    • Was the case updated on CIS to Category Code IDT4? Is there an open control on CC TXMOD? Updating the MFT and Tax Period to all zeros (0) per IRM 3.13.6-14, APPENDIX N - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES, IDT - IMF, establishes the control on CC ENMOD and closes the IDT4 base on CC TXMOD.

    • Is the individual being reported on the Form 14039 deceased? If the year(s) listed on the Form 14039 are after the date of death, then no action should be taken regarding the individuals entity account. Follow procedures in IRM 21.3.3.4.17.5, Corresponding on a Deceased or Legally Disable Taxpayer’s Account when sending the 4402C letter.

    • Is the Form 14039 being filed by a parent stating someone fraudulently claimed their dependent (minor child) on a tax return as a dependent? Research the dependent’s TIN listed on Form 14039 to determine if there are any issues requiring IRS action(s) or that involves tax-related identity theft (TOP offset, misapplied payment, penalty abatement, transcript request, etc.). If you determine through your research there is no tax-related identity theft, AND you verified on CC DDBDK the dependent’s TIN wasn’t used on a tax return in any capacity then follow the appropriate procedures to respond to the parent based on the issue raised and close the IDT4 case. See IRM 25.23.2.3.1.1, Addressing All Taxpayer Issues.

    • If you determine the Form 14039 is for a minor child, when establishing the entity module on Master File add “MINOR” as a suffix to the child’s name. See IRM 3.11.3.11.2, Minor Child. A Form 14039 signed by a minor child’s parent never requires documentary evidence such as court order or legal documentation.

    • Is the TIN on the Form 14039 already part of the IP PIN pool? If yes, see paragraph (6) below. To determine if a taxpayer is already part of the IP PIN pool, see IRM 25.23.2.9, Identity Protection Personal Identification Number (IP PIN).

     
    If Then
    1. All of the following are true:
    1. There is no tax-related IDT activity on the TIN entered on the Form 14039

    2. The address on the Form 14039 matches the address of record

    3. The case does NOT involve the Get Transcript incident or EPSS did not disable the on-line account, see IRM 25.23.2 for additional information on disabled on-line accounts

    4. The TIN entered on the form is NOT already part of the IP PIN pool

    5. There is NOT an existing TC 971 AC 504 on the account and a CP 01C/CP 701C has NOT been issued within the last three years from the received date of the claim

     

    Note:

    If you identify contact information for the taxpayer on Form 14039 and only if the address on the Form 14039 matches the address of record, add or update the phone number(s) on IDRS. It is recommended to use the IAT Phone Number tool when adding or updating a phone number.

    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:

      Unless one of the exceptions below applies, use a MISC code that generates a systemic notice CP 01C (English) or a CP 701C (Spanish) to the address of record. The CP 01C or CP 701 is issued only once within a three year period.

      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), Simple Adjustments, a 4402C/SP or other appropriate letter should be sent using an open/selective paragraph instead of the systemic notice.

      Reminder:

      Capture the “request completed” screen on the CIS case for Command code (CC) Leter requests. See IRM 21.5.1.5.1, CIS General Guidelines.

    2. Close the account on AMS/CIS.

    2. All of the following are true:
    1. There is no tax-related IDT activity on the TIN entered on the Form 14039

    2. The address on the Form 14039 matches the address of record

    3. The case does NOT involve the Get Transcript incident or EPSS did not disable the on-line account, see IRM 25.23.2 for additional information on disabled on-line accounts

    4. The TIN entered on the form is NOT already part of the IP PIN pool

    5. There is an existing TC 971 AC 504 on the account and a CP 01C/CP 701C has been issued within the last three years from the received date of the claim

     

    Note:

    If you identify contact information for the taxpayer on Form 14039 and only if the address on the Form 14039 matches the address of record, add or update the phone number(s) on IDRS. It is recommended to use the IAT Phone Number tool when adding or updating a phone number.

    1. Input TC 971 AC 504 on the taxpayer's account with the appropriate MISC code. Use a MISC code that does NOT generate a systemic notice CP01C (English) or a CP 701C (Spanish). Refer to Exhibit 25.23.2-4, IMF Only TC 971 AC 504, for additional information.

    2. Issue a Letter 4402C, ID Theft (Self Identified) - AM AC 504 Notification Letter),to the taxpayer’s address of record. Capture the “request completed” screen on the CIS case.

    3. Close the account on AMS/CIS.

    3. All of the following are true:
    1. There is no tax-related IDT activity on the TIN entered on the Form 14039

    2. The address on the Form 14039 does NOT match the address of record

    3. The case does NOT involve the Get Transcript incident or EPSS did not disable the on-line account, see IRM 25.23.2 for additional information on disabled on-line accounts

    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. Use a MISC code that does NOT generate a systemic notice CP01C (English) or a CP 701C (Spanish).

       

      Caution:

      Do not update the address or telephone on master file to match the address on Form 14039.

    2. Issue a Letter 4402C, ID Theft (Self Identified) - AM AC 504 Notification Letter), to the mailing address as noted on Form 14039, Identity Theft Affidavit. Capture the “request completed” screen on the CIS case.

    3. Close the account on AMS/CIS.

    4. All of the following are true:
    1. There is no master file account for the TIN entered

    2. There is no tax-related IDT activity on the TIN entered on the Form 14039

    3. The case does NOT involve the Get Transcript incident or EPSS did not disable the on-line account, see IRM 25.23.2 for additional information on disabled on-line accounts

    1. Establish an account following guidance in IRM 3.13.5.115, Establishing a New Account (TC 000). Suspend the case for 14 days and monitor for account posting. Once Master File account post proceed to Step 2.

      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 because of the PATH Act. See IRM 21.6.1.6.6.2, 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 6 of this If/Then chart.

    2. 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. Use a MISC code that generates a systemic notice CP 01C (English) or a CP 701C (Spanish).

      Note:

      If Form 14039 includes contact information, add the phone number on IDRS. It is recommended to use the IAT Phone Number tool when adding or updating a phone number.

    3. Close the account on AMS/CIS.

    5.
    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 25.23.2.10, Get Transcript Breach, or if EPSS disabled the account, refer to IRM 25.23.2.3.9, Electronic Products Service and Support (EPSS) Disabled Accounts, for appropriate guidance.

      Note:

      If you determine the taxpayer’s account is not established on Master File, establish an account following guidance in IRM 3.13.5.115, Establishing a New Account (TC 000). Suspend the case for 14 days and monitor for account posting prior to following procedures above.

    2. Close the account on AMS/CIS.

    6.
    If there is a partial TIN or no TIN provided on the Form 14039 AND the taxpayer’s complete TIN 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 TIN is needed to place an identity theft marker on their account. Request they return the Form 14039 with a complete TIN.

      Note:

      Use the 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. A Letter 86C is required to notify the taxpayer that their correspondence is being transferred to another office for resolution. See IRM 21.3.3.4.2.1, Use of 86C Letter - Referring Taxpayer Inquiry/Forms to Another Office. Capture the “request completed” screen of the 86C Letter on the CIS case.

  6. If the taxpayer is already receiving an IP PIN (example: the IP PIN field on CC ENMOD contains a “1”) and Form 14039 was filed to report a new non-tax related incident, then input a TC 971 AC 504 with an appropriate MISC code including a “- M” identifier for issuance of a 4402C/SP letter. Because the taxpayer is already receiving an IP PIN, use the following paragraphs to acknowledge receipt and processing of the Form 14039:

    Note:

    The Selective paragraphs, fill-ins and narratives listed below must be selected and used in this exact order when sending the 4402C/SP.

    Reminder:

    Capture the “request completed” screen on the CIS case for the 4402C/SP letter.

    Selective Paragraph Fill-in Number Narrative for Open Paragraph
    B 01 "We received your claim of identity theft and placed an identity theft indicator on your account to record the incident. If you have previously received a CP01A with an IP PIN, you will continue to receive an IP PIN as usual. If you received an IP PIN through the irs.gov IP PIN opt-in process, you will need to continue to request an IP PIN each year prior to filing your tax return."
    F 02 "We’ll continue to review all federal income tax returns submitted with your Social Security number for the possibility of identity theft. If we find any indication that someone else used your Social Security number to file a federal income tax return, we’ll notify you; however, we will not provide you any information about the individual."

  7. If the taxpayer requests the Self-Identified Non-Tax-Related indicator be reversed/removed, refer to IRM 25.23.2.8.1.3, IMF Only - Manually Reversing TC 971 AC 504, and Exhibit 25.23.2-5, IMF Only TC 972 AC 504 — Reversal of TC 971 AC 504.

    Note:

    Reversing the AC 504 will not stop the requirement to file a tax return with an IPPIN if a requirement is already in place, check CC ENMOD/IMFOLE for requirement status.

  8. 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.

  9. If identity theft CIS Logic creates multiple controls (example: if an IDT4 was recently assigned to you because you have an open IDT4 or X), then the controls must be linked/consolidated and the case worked following the appropriate guidance. See Exhibit 25.23.4-7, Identity Theft (IDT) 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). Data breach notification letters are generated by the Incident Management (IM) Office within Privacy Governmental Liaison and Disclosure (PGLD) based on information provided to IM by the data breach point of contact.

  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 25.23.3.2.7, 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 25.23.2.6.1, 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 25.23.3.2.3, Self-Identified - Non-Tax-Related Identity Theft – IDT4
    3.
    CP 01E, Employment Related Identity Theft Notice
    Systemically issued after a TC 971 AC 525 is input on an account after January 1, 2017 IRM 25.23.2.8.5, Employment-related Identity Theft - TC 971 AC 525
    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 25.23.2.3, Identity Theft Claims - General Guidelines

    • 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 if the evaluation of the breach results in a likelihood of harm to the individuals.
    • IRM 10.5.4.4.7.1, Handling Inquiries Regarding IM Breach Notification 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 25.23.2.6.1, 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 IRM 25.23.2.3.1.1, Addressing All Taxpayer Issues.

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

    Reminder:

    All cases assigned to an IDT inventory must be reviewed to determine if the Economic Impact Payment (EIP) was issued. Most accounts with IDT involvement for tax years 2018 and 2019 will have a TC 971 AC 522 with MISC Field: WI FA ALTRD to delay the EIP. If an EIP was issued, it is necessary to identify who received the payment. If the payment was issued to the correct taxpayer or if a payment was not issued, reverse the TC 971 AC 522 WI FA ALTRD with a TC 972 AC 522. See IRM 25.23.2.6.6.2, No Identity Theft (NOIDT) Determinations - 972 AC 522 NOIDT.

    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.

      Note:

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

    3. Issue a Letter 86C, Referring Taxpayer Inquiry/Forms to Another Office, or other appropriate "C" letter to the taxpayer when referring inquiry to another function. See IRM 21.3.3.4.2.1, Use of 86C Letter - Referring Taxpayer Inquiry/Forms to Another Office. Capture the “request completed” screen on the CIS case.

    4. Enter CIS case note Single Function.

    5. Reroute as required.

    2.
    The case will be worked by IDTVA
    See Exhibit 25.23.4-7 , Identity Theft (IDT) Multiple Control Decision Document, to determine the correct Category Control for re-assignment.
    3.
    There is an ITAR control,
    1. Link your CIS case with the open ITAR CIS case.

    2. Leave a CIS case note on the open ITAR control; "Linked and closed 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.

    3. Close your IDT5 CIS case.

    4.
    There is an open or multiple control on IDRS with TAS (ATAO),

    Note:

    Any cases previously opened in TAS will be retained in TAS for resolution, per IRM 13.1.16.11.3.1, Criteria 5-7 Identity Theft Cases Not Eligible for Referral to IPSU.

    1. Update activity on IDRS to "CLTOTAS" .

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

    3. Issue a Letter 86C, Referring Taxpayer Inquiry/Forms to Another Office, or other appropriate "C" letter to the taxpayer when referring inquiry to another function. See IRM 21.3.3.4.2.1, Use of 86C Letter - Referring Taxpayer Inquiry/Forms to Another Office. Capture the “request completed” screen on the CIS case.

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

      Note:

      Prior to routing case in CIS, if an 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 25.23.2.4.4, 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.

Global Review - GRVW - AM IDTVA-IPSU only

  1. As a follow-up to IRM 21.1.1.1, Program Scope and Objectives, 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 any subsequent modules potentially impacted by identity theft. The following conditions identify accounts that meet the criteria for global review:

    • 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 monthly. Manual action may be needed on accounts identified by the IAT tool. See IRM 25.23.3.2.5.2, Global Review - Action Required, when manual action is required.

  4. Functions will be receiving a Form 14027–B related to this global review. IRM 25.23.2.3.1.1, Addressing All Taxpayers Issues, 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 ENMOD.
    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 ENMOD
    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 on CC ENMOD

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

    Reminder:

    If you are skilled in Accounts Management and/or IDTVA Speciality Functions you must take all required actions to resolve the case. See IRM 25.23.3.2.

     
    If an account meets the Global Review criteria for referral action per IRM 25.23.3.2.5 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.

      Reminder:

      If you identify an unresolved TC 971 AC 522 with MISC Field: WI FA ALTRD during your research be sure to include this in your description in Section VI 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. If there are multiple IDT impacted tax years identified; open a CIS case for each tax year. Refer to IRM 25.23.2.3.1.1(5), Addressing All Taxpayer Issues and Exhibit 25.23.2-16, IDTVA IDRS Category Controls by Function.

      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, 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(s) in question that needs to be reviewed and include a brief statement in Section VI of the form).

      Reminder:

      If you identify an unresolved TC 971 AC 522 with MISC Field: WI FA ALTRD during your research be sure to include this in your description in Section VI on the Form 14027-B.

    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 base. Use Activity Code "GR-IDTVA" , Status Code "B" , and Category Code "GRVW" with CC ACTON on CC ENMOD.

    10. Begin monitoring

    3.
    The issue relates to a tax module with an open Accounts Management control outside of IDTVA,
    1. Review the account and determine if simple adjustments criteria in IRM 25.23.3.2.1, Simple Adjustments, applies.

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

      Reminder:

      If you identify an unresolved TC 971 AC 522 with MISC Field: WI FA ALTRD during your research be sure to include this in your description in Section VI on the Form 14027-B.

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

    4. Attach the completed form to the CIS case. If there are multiple CIS cases identified for different tax years; attach the completed form for each tax year open on CIS. Refer to IRM 25.23.2.3.1.1(5), Addressing All Taxpayer Issues

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

    6. Create an IDRS control base with CC ACTON on CC ENMOD using:

      • The appropriate Activity Code; see (3) below

      • Status Code "B"

      • Category Code"GRVW"

    7. 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 via secure e-mail or fax.

    2. Ensure all issues identified have been addressed by the responsible function(s) including any unresolved TC 971 AC 522 for the Economic Impact Payment (EIP). See IRM 25.23.4.20.2, Economic Impact Payment (EIP) - Additional Research for Identity Theft (IDT).

      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-archived 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 #1183002051 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 Procedures, to assist with the determination for issuing this letter. Inform the taxpayer he/she can expect contact within 30 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. See IRM 25.23.12.5.9, Receiving Calls on Accounts Involving IPSU criteria; Identity Theft Assistance Request (ITAR).

  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 25.23.3.2.6, 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 25.23.3.2.6, 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.

    Reminder:

    Follow the established guidelines in IRM 21.3.3.3.4, Quality and Timely Responses, when issuing an acknowledgement or status update on a 4524C/4524SP letter. Capture the “request completed” screen on the CIS case for any 4524C/4524SP sent to the taxpayer. See IRM 21.5.1.5.1, CIS General Guidelines.

  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:

      Do not include PII on the subject line of the e-mail, as the subject line is not encrypted.

    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 25.23.3.2.6.3, 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, determine if simple adjustment criteria can be used to resolve the case. See IRM 25.23.3.2.1, Simple Adjustments. If you are skilled in Accounts Management and/or IDTVA Speciality Functions you must take all required actions to resolve the case including any unresolved TC 971 AC 522 with MISC Field: WI FA ALTRD on the taxpayer’s account before preparing a referral. See IRM 25.23.3.2. Only prepare an ITAR referral on a Form 14103 to the appropriate function(s) if you are unable to take all actions on the account. The referral will include recommendations for the resolution and the completion date. 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).

  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 21.8.1.2.1, 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 25.23.4-7, Identity Theft (IDT) 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 daily.

    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). If multiple IDT impacted tax years are identified, an IDRS control base must be opened for all tax years discovered to be impacted by identity theft using the appropriate IDT9/IDS9. Refer to IRM 25.23.2.3.1.1(5), Addressing All Taxpayer Issues and Exhibit 25.23.2-16, IDTVA 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, IDTVA 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.

    Reminder:

    Capture the “request completed” screen on the CIS case for any 4524C/4524SP sent to the taxpayer. See IRM 21.5.1.5.1, CIS General Guidelines.

  7. Suspend the ITAR Case per guidance in IRM 25.23.2.3.7, 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.

    Reminder:

    Capture the “request completed” screen on the CIS case for any 4524C/4524SP sent to the taxpayer. See IRM 21.5.1.5.1, CIS General Guidelines.

    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 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"

    Reminder:

    Capture the “request completed” screen on the CIS case for any 4524C/4524SP sent to the taxpayer. See IRM 21.5.1.5.1, CIS General Guidelines.

  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/masked 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.

    Note:

    If the taxpayer is requesting a copy of their state return, refer to the State Income Tax Contact Information for the appropriate state agency number.

  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 not scanned to CIS
    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

    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, TAC employees must verify the taxpayer’s name and 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 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.

    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 877-891-6035

  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 25.23.3.2.7.2.2
    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 5835C 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 for the 5835C Letter. Capture the 5835C letter “request completed” screen on the RFRR CIS case.

    3. Enter the Scenario # used for the 5835C on the CIS case as a case note.

    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 IRM 25.23.3.2.4, Response to Identity Theft and IM Breach Notification Letters/Notices - IDT5.

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. 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 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)

    Exception:

    If you determine that only an apartment or unit number is missing from the address on the Form 4506-F and you can verify through account research and using the Zip Code Lookup (USPS) located on SERP that this address is an apartment continue processing request.

    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 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 for the 5835C Letter. Send letter 5835C to the address on the Form 4506-F request.
      *If there are multiple reasons to reject the request as incomplete, using the 5835C letter, issue the appropriate paragraph(s) and send the taxpayer a Form 8822, which should be included when the taxpayer is resubmitting their request.

    Reminder:

    When sending the taxpayer a 5835C letter, capture the “request completed” screen on the CIS case. If including an enclosure/attachment with the letter, capture the letter prior to transmitting it. See IRM 21.5.1.5.1, CIS General Guidelines.

  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 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

    2. 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 5835C to the address on the Form 4506-Frequest.
      *If there are multiple reasons to reject the request as incomplete, using the 5835C letter, issue the appropriate paragraph(s) and send the taxpayer a Form 8822, which should be included when resubmitting the request.

    Reminder:

    When sending the taxpayer a 5835C letter, capture the “request completed” screen on the CIS case. If including an enclosure/attachment with the letter, capture the letter prior to transmitting it. See IRM 21.5.1.5.1, CIS General Guidelines.

  4. Use the chart below to process a request

    Reminder:

    While reviewing Form 4506-F to check for completeness, you identify contact information is provided and it is determined to be the valid TIN owner, add or update the phone number(s) on IDRS. It is recommended to use the IAT Phone Number tool when adding or updating a phone number. If IDRS is currently unavailable, perform follow-up action to add or update when the system is available.

    If the request is Then
    1.
    Complete
    Continue with PR Step 3 -- Acknowledge receipt; see IRM 25.23.3.2.7.2.3.
    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 5835C to the requestor Use Required Letter Scenario 2A, 2B, 3A or 3B. See Exhibit 25.23.3-1, Fraudulent Return Requests Program - Required Letter Scenarios for the 5835C Letter. Capture the 5835C letter “request completed” screen on the RFRR CIS case.

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

    5. Enter the Scenario # used for the 5835C on the CIS case 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 5835C will be used. Use Required Letter Scenario 1; see Exhibit 25.23.3-1, Fraudulent Return Requests Program - Required Letter Scenarios for the 5835C Letter.

    Exception:


    1. If the acknowledgment of receipt of the request for redacted/masked return 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/masked return, the acknowledgement of receipt of documentation can be incorporated into the closing letter (example: 5835C with a Special Fill-in Paragraph contains sufficient acknowledgement). See IRM 25.23.3-1, Fraudulent Return Requests Program - Required Letter Scenarios for the 5835C Letter.

  2. If the redacted/masked 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. Issue the 5835C Letter, use Special Required Letter Scenario 13. See Exhibit 25.23.3-1, Fraudulent Return Requests Program - Required Letter Scenarios for the 5835C Letter.

    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.

  3. When issuing an acknowledgement, status update, or closing letter on an IDT7 or RFRR case, follow the established guidelines in IRM 21.5.1.5.1, CIS General Guidelines, for capturing the “request completed” screen of the 5835C letter on the CIS case.

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/masked 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

      Reminder:

      If the Form 4506-F is received for a minor child, add “Minor” as a suffix to the child’s name if your research confirms the TIN belongs to a minor and the suffix is missing. See IRM 3.11.3.11.2, Minor Child. A Form 4506-F signed by a minor child’s parent never requires documentary evidence. If you cannot determine the relationship with the minor child, correspond for documentary evidence such as court order or legal documentation.

    • 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/masked copies of the fraudulent return(s)
    Continue with PR Step 5 -- Authenticate the Requestor; see IRM 25.23.3.2.7.2.5
    2.
    NOT eligible to receive redacted/masked 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 5835C rejecting the request. Use Special Required Letter Scenario 5 or 6; See Exhibit 25.23.3-1, Fraudulent Return Requests Program - Required Letter Scenarios for the 5835C Letter. Capture the 5835C letter “request completed” screen on the RFRR CIS case.

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

    4. Enter the Scenario # used for the 5835C on the CIS case 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 25.23.3.2.7.3.
    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 5835C 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 for the 5835C Letter. Capture the 5835C letter “request completed” screen on the RFRR CIS case.

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

    5. Enter the Scenario # used for the 5835C on the CIS case 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, 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, mask and provide the masked 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 for the 5835C Letter. The IDTVA-I CSR will capture on the IDT7 CIS case the “request completed” screen of every 5835C letter issued. 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. Requests for copies of fraudulent returns can only be provided for the current tax year and previous six (6) tax years. If a request is for a tax year beyond the allotted range, reject the request following the step chart in paragraph (5) below, but using Required Letter Scenario 16. See Exhibit 25.23.3-1, Fraudulent Return Requests Program - Required Letter Scenarios for the 5835C Letter.

  5. 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 5835C 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 for the 5835C Letter.

    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.

    Reminder:

    Capture on the CIS case the “request completed” screen of every 5835C letter issued. See IRM 21.5.1.5.1, CIS General Guidelines.

    3 Enter the Scenario # used for the 5835C on the CIS case as a case note.
    4 Close the RFRR case.

  6. 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 25.23.2.3.4, Identity Theft Research, for recommendations and requirements to assist with the research for identifying fraudulent return(s).

    Note:

    When a specific transaction code (TC) (example: TC 971, TC 150 etc.) is being researched, the IAT TC Search Tool has some practical benefit to anyone who researches IDRS for specific TC or DLN information. The IAT TC Search Tool is now located on the IAT Instructions and Job Aids web page.

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

    Note:

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

    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 25.23.3.2.7.2. 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 except for a refundable credit

    • The account may have been reversed by IVO, before all 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 (used prior to January 2017), TC 971 AC 124 (used exclusively beginning in January 2017), TC 971 AC 129 or TC 971 AC 134

    Note:

    See IRM 25.23.4.8.1, Identity Theft (IDT) with 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, 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 masked.

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, IDT6, 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 regarding the resolution. Use the chart below when an open identity theft case or an unresolved account issue is identified. If an unresolved account issue is identified that only RICS/IVO is authorized to work, refer to (4) below. If during your research you identify the only issue on the taxpayer’s account is an unresolved TC 971 AC 522 with MISC Field: WI FA ALTRD holding the taxpayer’s Economic Impact Payment (EIP), refer to IRM 25.23.4.20.2, Economic Impact Payment (EIP) - Additional Research for Identity Theft (IDT)for further instructions.

    Note:

    If the request involves more than one tax year, the CSR will provide copies of masked 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 for the 5835C Letter. Capture the “request completed” screen on the CIS case. If including an enclosure/attachment with the letter, capture the letter prior to transmitting it. See IRM 21.5.1.5.1 , CIS General Guidelines.

    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. A determination is made the issue can be resolved using Simple Adjustment criteria. Confirm with the assigned employee the case was resolved and closed.

      3. Closing actions must be taken to resolve based on your skill; explain your closing actions and confirm with assigned employee the case was resolved and closed. See IRM 25.23.3.2.

      4. IDTVA-I is unable to resolve the tax related issue and you 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. Use Required Scenario 12. See Exhibit 25.23.3-1, Fraudulent Return Requests Program - Required Letter Scenarios for the 5835C Letter. Capture the “request completed” screen of the 5835C interim letter on the CIS case.

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

      Reminder:

      Be sure to link any open and closed CIS cases, and double-check to ensure all requested fraudulent returns are included.

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

      Note:

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

    5. Continue with printing and masking 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. Use Required Scenario 12. See Exhibit 25.23.3-1, Fraudulent Return Requests Program - Required Letter Scenarios for the 5835C Letter. Capture the “request completed” screen of the 5835C interim letter on the CIS case.

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

      Reminder:

      Be sure to link any open and closed CIS cases, and double-check 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 masking 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. Review the account for a TC 971 AC 522 and input when applicable. Refer to IRM 25.23.2.3, Identity Theft Claims - General Guidelines, and Exhibit 25.23.2-10, IMF Only TC 971 AC 522 Tax-Related Identity Theft, for requirements and input procedures. All cases assigned to an IDT inventory must be reviewed to determine if an Economic Impact Payment was issued. See IRM 25.23.4.20.2, Economic Impact Payment (EIP) - Additional Research for Identity Theft (IDT).

    2. Create a new case for any IDT impacted tax years identified. An IDRS and CIS control base must be opened for all tax years indicated and update to the appropriate identity theft Category Code. Refer to IRM 25.23.2.3.1.1(5), Addressing All Taxpayer Issues and Exhibit 25.23.2-16, IDTVA 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 link any open and closed CIS cases, and double-check 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 for the 5835C Letter. Capture the “request completed” screen of the 5835C interim letter on the CIS case.

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

      Note:

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

    8. Continue with printing and masking 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 25.23.3.2.7.3.3.

  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 for the 5835C Letter.

      Reminder:

      Capture the “request completed” screen of every 5835C interim letter on the CIS case. See IRM 21.5.1.5.1, CIS General Guidelines.

    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 Transcript Delivery System (TDS) to print/save a pdf copy of the masked fraudulent tax return(s) transcript to the Sensitive But Unclassified (SBU) folder.

  2. Use the following chart to assist with print/save fraudulent return(s) using TDS:

    Note:

    The preferred method of providing a masked fraudulent return(s) is a Tax Return Transcript from TDS. See IRM 21.2.3.5.9.2.1, IMF Masked and Unmasked Transcripts. The masked TDS fraudulent tax return transcript does not require manual masking. Only use MeF or TRDBV if a fraudulent tax return transcript cannot be printed from TDS.

    If a fraudulent return is Then
    1.
    The TC 150 on the account
    1. Access the TDS Application on the Employee User Portal (EUP); see IRM 21.2.3.5.8.4.1, Tax Return Transcript for Identity Theft.

    2. On the Taxpayer Information screen under Personally Identifiable Information select Mask for a masked transcript. Once remaining fields are completed then print to Adobe PDF (this action will bring up a save window) using the Step/Action Chart in (4) below.

      Note:

      See TDS-IMF New (Masked) Transcript Job Aid.

    3. Issue 5835C letter using Required Letter Scenario 7. See Exhibit 25.23.3-1. Capture the 5835C letter “request completed” screen on the CIS case. If including an enclosure/attachment with the letter, capture the letter prior to transmitting it. See IRM 21.5.1.5.1, CIS General Guidelines.

    4. Input a CIS case note identifying the Letter 5835C Scenario used, such as “5835C Scenario 7”.

    2.
    The TC 976 on the account
    1. Access the TDS Application on the Employee User Portal (EUP).

    2. Then select DLN Transcript Request from the TDS home page.

    3. On the Taxpayer Information Screen under Personally Identifiable Information select Mask for a masked transcript then input the TC 976 DLN. Once remaining fields are completed then print to Adobe PDF (this action will bring up a save window) using the Step/Action Chart in (4) below.

      Note:

      See TDS-IMF New (Masked) DLN Transcript Job Aid for DLN transcript requests.

    4. Issue 5835C letter using Required Letter Scenario 7. See Exhibit 25.23.3-1. Capture the 5835C letter “request completed” screen on the CIS case. If including an enclosure/attachment with the letter, capture the letter prior to transmitting it. See IRM 21.5.1.5.1, CIS General Guidelines.

    5. Input a CIS case note identifying the Letter 5835C Scenario used, such as “5835C Scenario 7”.

    3.
    The tax return is on MFT 32 as TC 976
    1. Access the TDS Application on the Employee User Portal (EUP).

    2. Then select DLN Transcript Request from the TDS home page.

    3. On the Taxpayer Information screen under Personally Identifiable Information select Mask for a masked transcript then input the TC 976 DLN from the MFT 32 account. Once remaining fields are completed then print to Adobe PDF (this action will bring up a save window) using the Step/Action Chart in (4) below.

    4. Issue 5835C letter using Required Letter Scenario 7. See Exhibit 25.23.3-1. Capture the 5835C letter “request completed” screen on the CIS case. If including an enclosure/attachment with the letter, capture the letter prior to transmitting it. See IRM 21.5.1.5.1, CIS General Guidelines.

    5. Input a CIS case note identifying the Letter 5835C Scenario used, such as “5835C Scenario 7”.

  3. Use the following chart below if TDS is unavailable to print:

    If Then
    • TDS is not available and it is 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 MeF Application on EUP. See IRM 21.2.2.4.4.9, Modernized eFile Return Request Display (RRD).

    2. Print to Adobe PDF (this action will bring up a save window) using the Step/Action Chart in (4) below.

    3. Then follow procedures in IRM 25.23.3.2.7.4, Manual Masking.

    4. Issue 5835C letter using Required Letter Scenario 7. See Exhibit 25.23.3-1. Capture the 5835C letter “request completed” screen on the CIS case. If including an enclosure/attachment with the letter, capture the letter prior to transmitting it. See IRM 21.5.1.5.1, CIS General Guidelines.

    5. Input a CIS case note identifying the Letter 5835C Scenario used, such as “5835C Scenario 7”.

    • Paper return was filed and TDS is not available

    1. Use CC TRDBV on IDRS. For more information on CC TRDBV, see IRM 2.3.73.2.1, Command Code (cc) TRDBV General.

      Reminder:

      Input the correct access code(s) in the applicable field for each form/schedule filed and associated with that return.

    2. Print return from CC TRDBV to Adobe PDF and (this action will bring up a save window) using the Step/Action Chart in (4) below.

      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 codes such as STAT-HIST and SSN-VALDN, which are not necessary to provide.

    3. Issue 5835C letter using Required Letter Scenario 14. See Exhibit 25.23.3-1. Capture the 5835C letter “request completed” screen on the CIS case. If including an enclosure/attachment with the letter, capture the letter prior to transmitting it. See IRM 21.5.1.5.1, CIS General Guidelines.

      Note:

      Advise the taxpayer that this is an alternative transcript and displays differently than the typical tax return. Entity information, such as name, address and dependents may either be modified or removed on the TRDBV print due to IRS privacy policy.

    4. Input a CIS case note identifying the Letter 5835C Scenario used, such as “5835C Scenario 14”.

  4. 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 masked fraudulent return(s) to the appropriate IDT7 CIS case

Manual Masking
  1. The IDTVA-I CSR will mask certain return information when providing a transcript of the fraudulent tax return via MeF or CC TRDBV only if TDS is not available before delivering the copy of the fraudulent return(s) transcript. The IDTVA-I CSR will not determine what return information needs to be masked; instead, the CSR will be provided with a list of items that will be required redactions.

    Note:

    If Adobe software is not available, then a manual sanitized redaction is required.

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

  3. The masking of information will be uniform for all MeF and TRDBV copies of returns, and will be done using the masking 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 masked.

    Note:

    The masking criteria for manually masking MeF and TRDBV transcripts may not always reflect the same criteria used for TDS transcripts. Some TDS transcripts may have a slightly different name line masking then the name line criteria for manually masked MeF and TRDBV transcripts. For manual masking follow the criteria in the chart below.

    Return Information Masking Criteria
    1.
    All individual names on the return
    Names of primary, secondary and dependents (or children reported for other tax benefits) and any other individual name on the tax return, forms, or schedules
    Mask entire name except the first four letters of the last name

    Note:

    If the last name is three letters, then mask the entire name except the first two letters of the last name. If the last name is two letters, then mask the entire name except the first letter of the last name.



    The following are examples of how the individuals name appears on the MeF or TRDBV transcript:
    • GRAY R PARTRIDGE

    • STEVE C WOOD

    • AUSTIN JAY

    • COOPER TO


    The examples below demonstrate how the manual masking criteria above was used to mask the individuals names on the MeF or TRDBV transcript:
    • PART

    • WOO

    • JA

    • T

    2. All business names on the tax return, forms, or schedules Mask entire business names except the first four letters of the name (including spaces)

    Note:

    If the name is four letters, then mask all except the first three letters of the business name. If the name is three letters, then mask all except the first two letter. If the name is two letters, mask one letter only keep the first letter.



    The following are examples of how a business name appears on the MeF or TRDBV transcript:
    • MARTIN UNIVERSITY

    • CARE

    • PNC

    • PB INCORPORATED


    The examples below demonstrate how the manual masking criteria above was used to mask the business name on the MeF and TRDBV transcript:
    • MART

    • CAR

    • PN

    • P

    3.
    All addresses on the tax return, forms, or schedules
    Mask the entire address except the first six numbers or letters of the street address line including spaces
    4.
    All dates or years of births/deaths on the tax return, forms, or schedules
    Mask entire year or date of births/deaths

    The following are examples of how a date or year appears on the MeF or TRDBV transcript:
    • 01-01-1900

    • 1900


    The examples below demonstrate how the manual masking criteria above was used to mask the date or year on the MeF and TRDBV transcript:
    • XX-XX-XXXX

    • XXXX

    5.
    All taxpayer identification numbers (SSN/ITIN) and employer identification numbers (EIN) on the tax return, forms, or schedules
    Mask entire number except the last four digits

    The following are examples of how all taxpayer identification numbers appears on the MeF or TRDBV transcript:
    • XXX-XX-1234

    • 01-2345678


    The examples below demonstrate how the manual masking criteria above was used to mask the taxpayer identification numbers on the MeF and TRDBV transcript:
    • XXX-XX-1234

    • XX-XXX5678

    6.
    Personally identifiable numbers such as Designee’s Personal Identification Number (DPIN), Preparer’s Tax Identification Number (PTIN) on the tax return, forms, or schedules

    Note:

    .Do not mask the DLN as the DLN is allowed to be disclosed to the authorized requestor.

    Mask entire number except the last four digits of DPIN or PTIN

    The following are examples of how personally identifiable numbers appear on the MeF or TRDBV transcript:
    • P12345678

    • 12345


    The examples below demonstrate how the manual masking criteria above was used to mask the personally identifiable numbers on the MeF and TRDBV transcript:
    • XXXXX5678

    • 2345

    7.
    IP address and names of software companies on the tax return, forms, or schedules
    Mask entire name and IP address
    8.
    All telephone numbers on the tax return, forms, or schedules
    Mask entire number except for last four digits

    The following is an example of how the manual masking criteria above was used to mask a telephone number on the MeF or TRDBV transcript:
    • XXX-XXX-7890

    9.
    Bank routing and account number(s) on the tax return, forms, or schedules
    Mask entire number except for last four digits

    The following is an example of how the manual masking criteria above was used to mask a bank routing or account number on the MeF or TRDBV transcript:
    • XXXXXXXXX1010

    10.
    All signatures on the tax return, forms, or schedules
    Mask entire signature

    Note:

    Be sure to apply the masking criteria to all information, forms, or schedules accompanying the tax return.

  5. Use the Step chart below to mask:

    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/mask all required information
    7 Select Apply Redactions under the protection menu when all masking are complete
    8 Save file in SBU folder - include CIS case ID in the file name

Delivery
  1. Once the fraudulent return(s) transcripts have been masked, the IDTVA-I CSR will mail them to the requestor’s address of record.

    Caution:

    Before mailing documents to the requestor who provides a different address on Form 4506-F Step 2(6), insure you have authenticated the requestor and determined if eligible to receive masked copies of fraudulent tax return(s) transcripts. See IRM 25.23.3.2.7.2, Preliminary Review - Overview.

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

    Step Action
    1 Issue a 5835C letter to the requestor when providing the masked fraudulent tax return(s) transcript.

    Note:

    Ensure the letter is addressed to the requestor. Regardless of whether the requestor is the taxpayer or authorized third party, if there is a POA on file, input asterisks in the MFT and TXPD fields. This will bypass the generation of a POA copy of the letter, this is extremely important to prevent possible notification of the fraudulent return filed. See Exhibit 2.4.6-1, Command Code LETER, regarding the bypassing of the POA letter.

     

    Reminder:

    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 for the 5835C Letter.

    2 Capture on the IDT7 CIS case the “request completed” screen of every 5835C letter issued. If including an enclosure/attachment with the 5835C letter, capture the letter on CIS prior to transmitting it. See IRM 21.5.1.5.1, CIS General Guidelines.
    3 Input a CIS case note identifying the Letter 5835C Scenario used, such as “5835C Scenario 7” if using required Letter Scenario 7. If you must use selective paragraph 5, enter the reason why selected paragraph 5 was used for the 5835C when inputting CIS case as a case note.
    4 Ensure you have attached the PDF file(s) of all the masked fraudulent tax return(s) transcript to the IDT7 CIS case.
    5 Close the IDT7 control.

Fraudulent Return Requests Program - Required Letter Scenarios for the 5835C Letter

Use the chart below to identify the required letter scenario for use with the Letter 5835C, Request for Copy of Fraudulent Returns:

Reminder:

Follow the established guidelines in IRM 21.3.3.3.4, Quality and Timely Responses, when issuing a 5835C/5835SP letter. When issuing an acknowledgement, status update, or closing letter on an IDT7 or RFRR case, follow the established guidelines in IRM 21.5.1.5.1 CIS General Guidelines, for capturing the “request completed” screen of every 5835C letter on the CIS case. If including an enclosure/attachment with the letter, capture the letter on the CIS case prior to transmitting it.

Note:

Only use selective paragraph 5 if there are no other appropriate selective paragraphs available. If you must use selective paragraph 5, enter the reason why selected paragraph was used for the 5835C on the CIS case as a case note.

Required Letter Scenario IRM citation - Purpose- Action - Letter Required Paragraphs
1 IRM 25.23.3.2.7.2.3, IRM 25.23.3.2.7.3.2- Acknowledgement - continue with process A or B, C and e
2A IRM 25.23.3.2.7.2.2 - Acknowledgement and missing information (send directly to the taxpayer)- Reject - Close with Category Code RFRR A, 2, 3, d, f, and i
2B IRM 25.23.3.2.7.2.2- Acknowledgement and missing information (sent to an authorized third party) - Reject - Close with Category Code RFRR A, 2, 4, d, f, and i
3A IRM 25.23.3.2.7.2.2 - Missing information after acknowledgement letter issued (send directly to the taxpayer)- Reject - Close with Category Code RFRR 1, 3, d, f, and i
3B IRM 25.23.3.2.7.2.2 - Missing information after acknowledgement letter issued (sent to an authorized third party) - Reject - Close with Category Code RFRR 1, 2, 4, d, f, and i
4 IRM 25.23.3.2.7.2.1 - Request is NOT for an individual - Close with Category Code RFRR A or B, 6, f, and i
5 IRM 25.23.3.2.7.2.4, IRM 25.23.3.2.7.2.5 - Requestor is not eligible to receive redacted/masked return(s) - Reject after Acknowledgement sent - Close with RFRR B, 2, 3, d, f, and i
6 IRM 25.23.3.2.7.2.4, - Dependent child was claimed as a dependent on the fraudulent return(s) - Close with Category Code RFRR A or B, 7, f, and i
7 IRM 25.23.3.2.7.5 - Providing copy of redacted/masked fraudulent return(s) - Close with Category Code IDT7 A or B, D-H (based on the number of tax periods needed), f and l
8 IRM 25.23.3.2.7.5 - Providing remaining copy of redacted/masked fraudulent return(s) (returns on accounts previously unresolved - Close with Category Code IDT7 A, D-H (based on the number of tax periods you are sending today), I- M (based on the number of tax periods previously sent), f, and l
9 IRM 25.23.3.2.7.3, IRM 25.23.3.2.7.3.2 - Providing copy for a tax year available and suspending for tax year not yet available - Suspend IDT7 A or B, D- H (based on the number of tax periods needed), N, O, P - S, (based on the number of tax periods needed), e, and l
10 IRM 25.23.3.2.7.3 - No fraudulent return found - Reject - Close with Category Code RFRR A or B, 8, f, and i
11 IRM 25.23.3.2.7.3 - RPM case involved - Close with Category Code MISC A or B, a, and g
12 IRM 25.23.3.2.7.3.2 - Tax year not yet resolved - Suspend IDT7 A or B, N, O- S (based on the number of tax periods), and e
13 IRM 25.23.3.2.7.2.3 - Second interim letter is needed - Suspend IDT7 T, U - X (based on the number of tax periods), and e
14 IRM 25.23.3.2.7.3.3 - Providing a TRDBV print - close IDT7 A or B, D- H (based on the number of tax periods), Y, f, and l
15 IRM 25.23.3.2.7.2.2 - Address on Form 4506-F or correspondence does not match IRS records - Close with RFRR A or B, b, d, f, i, and j (include 8822)
16 IRM 25.23.3.2.7.3 - Request for a fraudulent return is for a tax year beyond the allotted range - Close with RFRR A or B, 9, f, and i