25.23.4 IDTVA Paper Process

Manual Transmittal

September 14, 2018

Purpose

(1) This manual transmits revised guidance for IRM 25.23.4,IDTVA Paper Process.

(2) This manual provides procedures for the treatment and resolution of tax-related identity theft cases.

Material Changes

(1) Minor editorial changes have been made throughout this IRM (e.g., spelling/punctuation typos, links, etc.).

IRM Nature of Change
(2). IRM 25.23.4.1 Updated IRM title and corrected RICs name.
(3). IRM 25.23.4.1.6 Added IDTVA Hub as a reference.
(4). IRM 25.23.4.2 Additional clarity provided regarding two items
(5). IRM 25.23.4.2.1,(1)(b) Deleted the exception that pertains to literals used.
(6). IPU 18U0981 issued 06-22-2018 IRM 25.23.4.2.1(2) Updated IRM title
(7). IPU 18U0981 issued 06-22-2018 IRM 25.23.4.3(2) Updated IRM title
(8). IPU 18U0572 issued 04-02-2018 IRM 25.23.4.3(2) Last bullet item - Added new note regarding Form 14039 received from FTC.
(9). IRM 25.23.4.3.1.1 (2) Added Reminder regarding pulling cases from archive. Para (5) also added refer to activity code OPNDNERR.
(10). IPU 18U0464 issued 03-15-2018 IRM 25.23.4.4(2) If/then chart, deleted information related to IDT6 category code. This IDT code is no longer used.
(11). IRM 25.23.4.4 (2) Added reference to link in IRM 25.23.4.5.3. Also inserted another item to consider when addressing mixed entity (i.e., Marketplace)
(12). IRM 25.23.4.4.1 (3) Revised guidance related to IDT 4 cases. These are no longer assigned to IPSU. IDTVA employees can resolve the cases received in inventory.
(13). IPU 17U1527 issued 10-27-2017 IRM 25.23.4.4.2(1) Additional items added to bullet list to assist with identifying IDT returns related to external breaches.
(14). IPU 18U0464 issued 03-15-2018 IRM 25.23.4.4.2(1) Added 2 new bullet items pertaining to items that can be reviewed to assist with making identity theft determination.
(15). IPU 17U1440 issued 10-13-2017 IRM 25.23.4.4.2(2) Corrected IRM link and update IRM name/title
(16). IPU 18U0464 issued 03-15-2018 IRM 25.23.4.4.2(4) Deleted information related to use of 5064C by IDTVA-C only. This letter is can be used by IDTVA-A and IDTVA-C.
(17). IPU 17U1440 issued 10-13-2017 IRM 25.23.4.4.2(4) Updated IRM link
(18). IRM 25.23.4.5.2 (1) Clarified information related to prior years and corrected the tax years under the example. Under the Note provided guidance on updating the activity code.
(19). IPU 17U1527 issued 10-27-2017 IRM 25.23.4.5.2 Link added to IRM 25.23.4.4.2 to prevent mishandling of IDT case.
(20). IRM 25.23.4.5.3 (5) Added link to IRM 25.23.4.21 for additional actions required.
(21). IRM 25.23.4.5.3.2 (1) Added link to IRM 25.23.2-16 regarding IDRS category codes.
(22). IPU 18U0981 issued 06-22-2018 IRM 25.23.4.5.3.1(2) Bullet item #2 - Removed reference to Letter 5064C. IDTVA-C no longer uses the 5064C as the acknowledgement letter
(23). IPU 18U0464 issued 03-15-2018 IRM 25.23.4.5.3.2(3) Deleted the note related to IDT6 category code. This IDT code is no longer used.
(24). IPU 17U1440 issued 10-13-2017 IRM 25.23.4.5.3.2(4) Under "Adoption Credit" , updated IRM name/title
(25). IRM 25.23.4.5.3.2 (4) Deleted obsolete IRM 21.5.3.6, Adoption Credit.
(26). IPU 17U1527 issued 10-27-2017 IRM 25.23.4.5.5.1 Caution added to alert employees return documents may be needed when items on return similar or identical and Form 14039 not present. Return may be related to external breach
(27). IPU 17U1527 issued 10-27-2017 IRM 25.23.4.5.5.2(1) Note added regarding statute clearance stamp not required when SPC B annotation on return.
(28). IPU 17U1440 issued 10-13-2017 IRM 25.23.4.5.5.2.1 Renamed IRM name/title
(29). IPU 17U1527 issued 10-27-2017 IRM 25.23.4.5.5.2.1(8) Under ASED Determination Chart, note added regarding statute clearance stamp not required when SPC B annotation on return.
(30.) IRM 25.23.4.5.6 (1) Modified guidance under the Note and added caution related to Form 14394.
(31). IRM 25.23.4.5.6.1 (1) (a) Deleted reference to status code 20 and 56. Updated note to insert CC 90.
(32). IPU 18U0993 issued 06-26-2018 IRM 25.23.4.5.6.2(3) Added new caution regarding contact information
(33). IRM 25.23.4.5.6.3 (3 Added new Caution regarding Form 14394.
(34). IPU 18U0981 issued 06-22-2018 IRM 25.23.4.6 Updated IRM links
(35). IPU 18U0464 issued 03-15-2018 IRM 25.23.4.7 If/then chart, 1st box, added a reference to Letter 5064C.
(36). IPU 17U1440 issued 10-13-2017 IRM 25.23.4.8(3) Updated IRM name/title
(37). IPU 17U1527 issued 10-27-2017 IRM 25.23.4.9(1) Link added to IRM 25.23.4.4.2 to prevent mishandling of IDT case.
(38). IRM 25.23.4.9.2 (1)(b)(c) Added new link to IRM 21.5.1.48.
(39). IRM 25.23.4.9.3 (1) Added new link to IRM 21.5.1.48.
(40). IRM 25.23.4.9.3 (9) Added new link to IRM 3.13.5.115.
(41). IRM 25.23.4.9 (5)(1) If/then chart, paragraph 1-4, removed all references to TC 041
(42). IPU 18U0464 issued 03-15-2018 IRM 25.23.4.10 Streamline Identity Theft Overview - Title Change, reorganized/revised entire section.
(43). IRM 25.23.4.10 (2) Corrected RICs name.
(44). IPU 17U1527 issued 10-27-2017 IRM 25.23.4.10(2) Exception added to provide guidance on nullifying returns resulting from an external breach. These type cases will also require manager/lead approval.
(45). IPU 17U1527 issued 10-27-2017 IRM 25.23.4.10.4 Caution added which links employees to IRM 25.23.4.4.2 to prevent mishandling of IDT case.
(46). IPU 17U1527 issued 10-27-2017 IRM 25.23.4.10.7(3) Caution added emphasizing importance of completing section B indicating why Form 9409 is being sent to SSA.
(47). IPU 18U0464 issued 03-15-2018 IRM 25.23.4.11 Streamline IDT Case Type Identification - Title Change, entire section reorganized/revised in an effort to add the Category 7 guidance from IRM 25.25 to IRM 25.23.4.
(48). IPU 18U0464 issued 03-15-2018 IRM 25.23.4.11.1 IDT with IVO Involvement - Title Change, entire section reorganized/revised in an effort to add the Category 7 guidance from IRM 25.25 to IRM 25.23.4.
(49). IPU 18U0981 issued 06-22-2018 IRM 25.23.4.11.1(5) If/then chart - Added new guidance regarding -A freeze with IVO controls
(50). IPU 18U0464 issued 03-15-2018 IRM 25.23.4.11.2 IDT with Decedent Taxpayer Involvement - Title Change, entire section reorganized/revised in an effort to add the Category 7 guidance from IRM 25.25 to IRM 25.23.4.
(51). IPU 18U0464 issued 03-15-2018 IRM 25.23.4.11.3 IDT with IRP Data, Refund Scheme or Schedule C Involvement - Title Change, entire section reorganized/revised in an effort to add the Category 7 guidance from IRM 25.25 to IRM 25.23.4.
(52). IRM 25.23.4.11.3 (2) Added new verbiage to clarify guidance in 3rd bullet.
(53). IPU 18U0981 issued 06-22-2018 IRM 25.23.4.11.4 Note - Removed 2nd note. Information moved to IRM 25.23.4.11.4.1
(54). IPU 18U0464 issued 03-15-2018 IRM 25.23.4.11.4 IDT with Married Filing Joint Scheme Involvement - Title Change, entire section reorganized/revised in an effort to add the Category 7 guidance from IRM 25.25 to IRM 25.23.4.
(55). IPU 18U0981 issued 06-22-2018 IRM 25.23.4.11.4.1 New IRM section added to address Invalid Joint Elections
(56). IPU 18U1196 issued 08-24-2018 IRM 25.23.4.11.5 Added new IRM section - Guidance provided to address TIN owners receipt of fraudulent refunds related to preparer data breach schemes.
(57). IPU 18U1202 issued 08-27-2018 IRM 25.23.4.11.5 Added additional guidance previously omitted for new IRM section.
(58). IPU 18U0464 issued 03-15-2018 IRM 25.23.4.12 Category 7 - Streamline Nullity Case Processing Options - New Category 7 Process guidance from IRM 25.25. This section provides the various Category 7 processes.
(59). IPU 18U0464 issued 03-15-2018 IRM 25.23.4.12.1 Category 7 - IDT Return/Good Return - No Lost Refund - New Category 7 Process guidance from IRM 25.25. This section provides the specific guidance for one of the Category 7 processes.
(60). IPU 18U0464 issued 03-15-2018 IRM 25.23.4.12.2 Category 7 - IDT Return/Good Return - Lost Refund - New Category 7 Process guidance from IRM 25.25. This section provides the specific guidance for one of the Category 7 processes.
(61). IPU 18U0464 issued 03-15-2018 IRM 25.23.4.12.3 Category 7 - Good Return/IDT Return -No Lost Refund - New - This section provides the specific guidance for one of the Category 7 processes.
(62). IPU 18U0464 issued 03-15-2018 IRM 25.23.4.12.4 Category 7 - Two or more IDT returns (IDT/IDT) - New - No Lost Refund - This section provides the specific guidance for one of the Category 7 processes.
(63). IPU 18U0464 issued 03-15-2018 IRM 25.23.4.12.5 Category 7 - Two or more IDT returns (IDT/IDT) - Lost Refund - New - This section provides the specific guidance for one of the Category 7 processes.
(64). IPU 18U0464 issued 03-15-2018 IRM 25.23.4.13 Research, Input, Annotations and Action Requirements for Streamline/Non-Streamline Case Processing - Title change, revised/reorganized to include guidance from IRM 25.25 to assist with working Category 7 cases. All actionable items have been placed in the if/then chart to assist CSR/TE with considering and resolving all issues on the account.
(65). IPU 18U0981 issued 06-22-2018 IRM 25.23.4.13 Under Adjustment Related Input Items #5 - Added guidance on CTC and AOTC reversals
(66). IRM 25.23.4.13 (1) Revised slightly, if/then chart, updated throughout document to provide additional clarity.
(67). IPU 17U1440 issued 10-13-2017 IRM 25.23.4.13(3) Updated IRM name/title
(68). IPU 18U0464 issued 03-15-2018 IRM 25.23.4.14 Form 9409 Procedures - IRS/SSA Wages Worksheet - Section Renumbered. Also added new note.
(69). IPU 18U0981 issued 06-22-2018 IRM 25.23.4.14(2) Under 2nd note - Information added to clarify completion of form based on who wages were paid to (primary or secondary)
(70). IRM 25.23.4.14 (2) Added verbiage under the 2nd Note to ensure history item input for secondary TP accordingly.
(71). IRM 25.23.4.14.(5) Added fax number in 1st bullet. Under the exception, verbiage added to make sure AMS is viewed for case notes.
(72). IPU 18U0981 issued 06-22-2018 IRM 25.23.4.15(4) New note added - Additional routing information provided for Form 3245/3809
(73). IRM 25.23.4.17 (2) Added guidance related to Form 2209.
(74). IPU 17U1440 issued 10-13-2017 IRM 25.23.4.18(2) Deleted the note regarding Letter 4674C
(75). IPU 17U1440 issued 10-13-2017 IRM 25.23.4.18(3) Chart - Removed/updated site codes, sites have completed IUP conversion
(76). IPU 18U1196 issued 08-24-2018 IRM 25.23.4.18 (4) Added new Exception - Guidance added regarding requests for returns when the ASED has expired.
(77). IPU 17U1440 issued 10-13-2017 IRM 25.23.4.18(4) Deleted both cautions. The Letter 4674C was updated on 10-2-2017.
(78). IPU 18U0981 issued 06-22-2018 IRM 25.23.4.18(6) Under the example - Updated the tax years
(79). IPU 17U1440 issued 10-13-2017 IRM 25.23.4.18(8) Revised paragraph to provide additional guidance for employees regarding availability when working other assignments.
(80). IPU 17U1527 issued 10-27-2017 IRM 25.23.4.18(11) 1st Note - Removed information regarding transferring TP. UP will not allow call to be transferred. TP will have to hang up and call back with correct extension.
(81). IRM 25.23.4.19 (1) Revised guidance regarding notes required on AMS, and other mandatory tools.
(82). IPU 18U0464 issued 03-15-2018 IRM 25.23.4.19(1) Added reference to Form 13708 and provided link under "reminder" .
(83). IRM 25.23.4.21.1.2 If/then chart, Added information on selective paragraphs to use when issuing 239C.
(84). IPU 18U0981 issued 06-22-2018 IRM 25.23.4.21.4.1(1) Added new link to IRM 25.23.10.8 for more information on CSED requirements
(85). IPU 18U0993 issued 06-26-2018 IRM 25.23.4.23(3) Under the note - Added new information and bullet items to emphasize proper routing and completion of Form 12810.
(86). IPU 18U0464 issued 03-15-2018 IRM 25.23.4.24.1 Sending the Letter 239C and Telephone Contact-Stage One - Section Renumbered. Removed reference to Exhibit 25.23.4-1. This exhibit has been removed. Letter 239C has been updated to provide additional paragraphs that no longer coincides with Exhibit 25.23.4-1.
(87). IRM 25.23.4.24.1 (1) Added information on selective paragraphs to use when issuing 239C
(88). IPU 18U0464 issued 03-15-2018 IRM 25.23.4.24.2.2 Actions Based on Taxpayer Responses - Section Renumbered. Also removed all references to Exhibit 25.23.4-1. Letter 239C has been updated to provide additional paragraphs that no longer coincides with Exhibit 25.23.4-1.
(89). IPU 18U0464 issued 03-15-2018 IRM 25.23.4.24.2.3 Final Review-Stage Two - Section Renumbered. Also removed all references to Exhibit 25.23.4-1. Letter 239C has been updated to provide additional paragraphs that no longer coincides with Exhibit 25.23.4-1.
(90). IPU 18U0464 issued 03-15-2018 IRM 25.23.4.24.2.4 Processing Taxpayer Replies to Closing Letters - Section Renumbered. Also removed all references to Exhibit 25.23.4-1. Letter 239C has been updated to provide additional paragraphs that no longer coincides with Exhibit 25.23.4-1.
(91). IPU 18U0464 issued 03-15-2018 IRM 25.23.4.25 Processing ID Theft Expedite Operations Assistance Requests (OARs) - (Cases Meet Economic Burden Criteria 1-4 and Contain Unprocessed TC 976 Documents) - Austin IDTVA-A ONLY - Section Renumbered.
(92). IPU 18U0464 issued 03-15-2018 IRM 25.23.4.26 Telephone Contact Procedures for IDTVA Paper Employees Only - Section Renumbered.
(93). IPU 18U0464 issued 03-15-2018 IRM 25.23.4.26(1) thru (8) Telephone Contact Procedures for IDTVA Paper Employees Only - Added reference to RPM throughout IRM sections. For paragraph (3) updated two digit site codes.
(94). IPU 18U0981 issued 06-22-2018 IRM 25.23.4.26(16) Removed reference to IDTVA-C only. OPI can be used by IDTVA - A and C
(95). IPU 18U1196 issued 08-24-2018 IRM 25.23.4.26 (2-4) Deleted paragraph 2 and 3 revised paragraph 4. All employees have been assigned six-digit extensions. This information is no longer applicable.
(96). IRM 25.23.4.26 (4) Revised paragraph to update time zone guidance.
(97). IRM 25.23.4.26 (6) Added new note regarding inappropriate calls transferred to IDT employee.
(98). IRM 25.23.4.26 (9) Revised paragraph to update time zone guidance.
(99). IRM 25.23.4.27 New IRM section moved from IRM 25.23.10, Letter Procedures.
(100). IRM 25.23.4.27.1 New IRM section moved from IRM 25.23.10.
(101). IRM 25.23.4.28 New IRM section moved from IRM 25.23.10.
(102). IRM 25.23.4.28.1 New IRM section moved from IRM 25.23.10.
(103). IPU 18U0464 issued 03-15-2018 Exhibit 25.23.4-1 IRPTR/IDRS Data Decision Tree - Exhibit renumbered after removing old Paragraphs for Letter 239C. Exhibit no longer valid due to changes made in Letter 239C. Added verbiage and updated IRM reference.
(104). IRM 25.23.4-4 Deleted row related to non-tax related IDT. IDTVA employees will resolve the cases received in inventory. Renumbered if/then box.
(105). IPU 17U1440 issued 10-13-2017 Exhibit 25.23.4-5 Under Function Referrals Box 6, Updated IRM link and name/title
(106). IPU 17U1440 issued 10-13-2017 Exhibit 25.23.4-5 Under Converted in Error Box 5, Updated link
(107). IPU 17U1440 issued 10-13-2017 Exhibit 25.23.4-5 Under AMRH Transcripts Box 4, Updated IRM name/title
(108). IPU 17U1440 issued 10-13-2017 Exhibit 25.23.4-5 Under AMRH Transcripts Box 6, Updated IRM name/title
(109). IPU 17U1440 issued 10-13-2017 Exhibit 25.23.4-5 Under IDTVA Routing Criteria Box 1, Updated IRM links
(110). IPU 17U1440 issued 10-13-2017 Exhibit 25.23.4-5 Under IDTVA Routing Criteria Box 12, Updated IRM links
(111). IPU 18U0464 issued 03-15-2018 Exhibit 25.23.4-5 IDTVA Routing Matrix - Exhibit Renumbered. Box 14 reworded slightly.
(112). IPU 18U0572 issued 04-02-2018 Exhibit 25.23.4-5 1st Chart - #6, Added information related to TDI 03 status.
(113). IPU 18U0572 issued 04-02-2018 Exhibit 25.23.4-5 2nd Chart - #8, Updated program code to reflect 710-40212
(114). IPU 18U0572 issued 04-02-2018 Exhibit 25.23.4-5 2nd Chart - #9, Updated program code to reflect 710-40212
(115). IPU 18U0572 issued 04-02-2018 Exhibit 25.23.4-5 2nd Chart - #10, Updated program code to reflect 710-40212
(116). IPU 18U0602 issued 04-10-2018 Exhibit 25.23.4-5 2nd Chart - #9, Updated IDRS number to 1187621469
(117). IPU 18U0572 issued 04-02-2018 Exhibit 25.23.4-5 2nd Chart - #15, Updated program code to reflect 710-40243
(118). IPU 18U0981 issued 06-22-2018 Exhibit 25.23.4-5 IDTVA Criteria Chart - Updated guidance for routing/referring FRP cases.
(119). IPU 18U0993 issued 06-26-2018 Exhibit 25.23.4-5 #8 Under FRP - Added example that was previously removed in error. The example was relocated to this IRM section.
(120). IPU 18U0993 issued 06-26-2018 Exhibit 25.23.4-5 #15 - Removed IDRS number 11896 under the exception
(121). IPU 17U1527 issued 10-27-2017 Exhibit 25.23.4-5 Box 3 - Additional link added for P-Freeze guidance when module contains TC 971 AC 123.
(122). IPU 18U0993 issued 06-26-2018 Exhibit 25.23.4-5 Added information back that was previously removed in error. The bullet items that provides guidance on how to identity a FRP case.
(123). IPU 17U1527 issued 10-27-2017 Exhibit 25.23.4-6 Box 15 - ASFR - Note added to update doc code to ASFR Spanish when correspondence in Spanish.
(124). IPU 17U1527 issued 10-27-2017 Exhibit 25.23.4-6 Box 16 - CSCO Note added to update doc code to Balance Due IDT Spanish when correspondence received in Spanish.
(125). IPU 18U0464 issued 03-15-2018 Exhibit 25.23.4-7 Identity Theft Multiple Control Decision Document - Exhibit Renumbered. Also removed reference to IDT 6 category code. This code is no longer used.
(126). IPU 18U0464 issued 03-15-2018 Exhibit 25.23.4-8 Order of Priority Listing - IDTVA-AM/Compliance - Exhibit Renumbered. Also removed reference to IDT 6 category code. This code is no longer used.
(127). IPU 18U0464 issued 03-15-2018 Exhibit 25.23.4-9 TIN-Related Problem Case Types Listing - Exhibit Renumbered. Also removed reference to 6th Priority - IDT 6 category code. This code is no longer used.
(128). IPU 18U0464 issued 03-15-2018 Exhibit 25.23.4-10 IDT Closing Letter Decision Chart - Exhibit Renumbered. Also revised/reorganized and added new guidance. Updated the if/then chart to reflect current guidance on issuance of IDT closing letter and removed irrelevant information. Added guidance related to POA requirements.
(129). IPU 18U1196 issued 08-24-2018 Exhibit 25.23.4-10 Deleted reference to paragraph q. This is paragraph is not needed.
(130). IRM 25.23.4-10 Added new note regarding Spanish language correspondence.
(131). IRM 25.23.4-10 Updated if/then chart to provide activity codes and Julian date requirements.
(132). IRM 25.23-4-10 If/then chart updated to remove separate guidance for IDTVA-C. All letter procedure guidance in IRM 25.23.4.
(133). IPU 17U1440 issued 10-13-2017 Exhibit 25.23.4-11 Noted added to provide additional guidance when designated letter not appropriate
(134). IPU 17U1440 issued 10-13-2017 Exhibit 25.23.4-11 Deleted Box 4, Letter 4674C should be used when closing IDT case whether it is a refund or balance due.
(135). IPU 17U1440 issued 10-13-2017 Exhibit 25.23.4-11 Box 3, Removed reference to Letter 239C, added new note to remind employees regarding issuance of systemic letter
(136). IPU 17U1527 issued 10-27-2017 Exhibit 25.23.4-11 New note and example added regarding requirement to insert time zone or closing letter.

Effect on Other Documents

IRM 25.23.4 dated October 1, 2017 is superseded. The following IRM Procedural Updates (IPU) have been incorporated in the IRM. IPU18U0464 dated 3-15-18, IPU18U0572 dated 4-2-18, IPU18U0602 dated 4-10-18, IPU18U0981 dated 6-22-18 and IPU18U0993 dated 6-26-18, IPU18U1196 dated 8-24-18 and IPU181202 dated 8-27-18.

Audience

The provisions in this manual apply to all divisions, functional units, employees, and contractors within the IRS working identity theft cases.

Effective Date

(10-01-2018)

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

Program Scope and Objectives

  1. Purpose - This IRM covers information on resolving Identity Theft (IDT) casework. The guidance provided is for use by AM IDTVA employees specialized in performing account related work related to Identity Theft (IDT) with or without compliance activity. This IRM section covers the identification and resolution related to identity theft.

  2. Audience - The primary users of the IRM are all employees assigned to an Identity Theft Victim Assistance (IDTVA) site assigned to work identity theft casework.

  3. Policy Owner - The owner of the policies contained herein is the Director, Accounts Management.

  4. Program Owner - The Director of Accounts Management is the program owner.

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

  6. Program Goals - Program goals for this type of work are included in the Accounts Management Program Letter.

Background

  1. Employees in Identity Theft Victim Assistance organization process identity theft claims and respond to IDT victims phone inquiries.

Authority

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

Responsibilities

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

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

Program Controls

  1. Program Reports - For reports concerning quality, inventory, aged listing, refer to IRM 1.4.16.24,Resource Guide, for Accounts Management Managers. Aged listings can also be reviewed by accessing Control Data Analysis, Project PCD, they are on the Control-D/Web Access server, which has a login program control.

  2. Program Effectiveness - Program Effectiveness is determined by Accounts Management’s employees successfully using IRM guidelines to perform necessary account actions and duties effectively and efficiently.

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

Terms/Definitions/Acronyms

  1. Refer to the table below for a list of acronyms used throughout IRM 25.23.4.

    Note:

    This listing may not be all inclusive.

    Acronyms Definitions
    AM Accounts Management
    AMS Accounts Management System
    AC Action Code
    ACSS Automated Collection System Support
    ASED Assessment Statute Expiration Date
    AUR Automated Underreporter
    BFS Bureau of the Fiscal Service
    BMF Business Master File
    CC Command Code
    CCA Case Control Activity
    CDS Centralized Delivery Service
    CI Criminal Investigation
    CN Common Number
    CIS Correspondence Imaging System
    CSR Customer Service Representative
    DITA Designated Identity Theft Adjustment
    EGC Employee Group Code
    EIN Employer Identification Number
    ES Estimated Tax
    EUP Employee User Portal
    FRP Frivolous Refund Program
    FTC Federal Trade Commission
    FTF Failure to File
    FTP Failure to Pay
    HC Hold Code
    HQ Headquarters
    ICT Image Control Team
    IDT Identity Theft
    ITAR Identity Theft Assistance Request
    IPSU Identity Protection Specialized Unit
    IDTVA Identity Theft Victim Assistance
    IDTVA-A Identity Theft Victim Assistance Accounts Management
    IDTVA-C Identity Theft Victim Assistance Compliance
    IDTVA-I Identity Theft Assistance IPSU
    IMF Individual Master File
    IDRS Integrated Data Retrieval System
    IAT Integrated Automated Tool
    IPSU Identity Protection Specialized Unit
    IRM Internal Revenue Manual
    IRSN Internal Revenue Service Number
    ITIN IRS Individual Taxpayer Identification Number
    IVO Integrity & Verification Operation
    OAR Operations Assistance Request
    OMM Operation Mass Mailing
    P & A Planning & Analysis
    PC Priority Code
    POC Point of Contact
    RICS Return Integrity Operation
    RO Revenue Officer
    RPD Return Processible Date
    RPM Return Preparer Misconduct
    RPO Return Preparer Office
    RSED Refund Statute Expiration Date
    SC Source Code
    SDC Scheme Development Center
    SLA Service Level Agreement
    SP Submission Processing
    SSA Social Security Administration
    SSN Social Security Number
    TAC Taxpayer Assistance Center
    TAS Taxpayer Advocate Service
    TIN Taxpayer Identification Number
    TC Transaction Code
    TCIS Treasury Check Information System
    TOP Treasury Offset Program
    TPP Taxpayer Protection Program

Related Resources

  1. This section of the IRM 25.23.4,IDTVA Paper Process, provides Individual Master File (IMF) CSR/TEs with the resources and guidance to resolve taxpayer (TP) identified and IRS identified identity theft cases. CSR/TEs should utilize and become familiar with the Internal Revenue Manual (IRMs) below in conjunction with IRM 25.23.4 to aid them in accurately resolving their case and/or routing to other functions when applicable. This manual also provides general case procedures for working identity the cases with Compliance involvement.

    Note:

    Cases with compliance involvement will continue to be worked by IDTVA-C employees only, unless stated otherwise in this IRM.

    • IRM 3,Submission Processing

    • IRM 4,Examination Process

    • IRM 5,Collecting Process

    • IRM 20.1, Penalty Handbook

    • IRM 21,Customer Account Services

    • IRM 25,Special Topics

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

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

    • IRM 25.23.3,Identity Protection Specialty Unit - (IPSU) Paper

    • IRM 25.23.9, BMF Identity Theft Processing

    • IRM 25.23.10, Compliance Identity Theft 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.

    • IRM 25.24.1, Return Preparer Misconduct Victim Assistance - General Overview

    • IRM 25.24.2, Return Preparer Misconduct Victim Assistance Specialized Accounts Management Processing

  2. Employees of Identity Theft Victim Assistance (IDTVA - Accounts Management and Compliance) are responsible for keeping current with the following resources:

    • Identity Theft Victim Assistance (IDTVA) Service Level Agreement (SLA)

    • Identity Theft Memorandums of Understanding (MOUs) and Interim Guidance Memoranda (IGMs)

    • Identity Theft Hub (IDTVA Hub)

    • ID Theft Resource Page and Technical Communication Documents (TCDs)

    • SERP Alerts

  3. The IRM provisions specific to resolving Compliance IDT account referrals from :

    • Automated Collection System Support (ACSS)

    • Automated Substitute for Returns (ASFR)

    • Automated Underreporter (AUR)

    • Compliance Services Collection Operation (CSCO)

    • Monitoring Offer In Compromise (MOIC)

    • Centralized Offer in Compromise (COIC)

    • Doubt as to Liability (DATL)

    • Correspondence Examination (Exam)

Adjusting Identity Theft Paper Case Overview

  1. IRM 25.23.2, Identity Protection and Victim Assistance - General Case Processing, provides service wide guidance on identity theft issues. IRM 25.23.2, provides the authority and requirements for requesting additional information and closing actions required when resolving an identity theft claim. For these two items (related to closing actions and requests for additional documents), guidance in IRM 25.23.2, always takes precedence over procedures in IRM 25.23.4, IDTVA Paper Process.

  2. IRM 25.23.4,IDTVA Paper Process, for IDTVA-A and IDTVA-C employees. Additional information in IRM 25.23.10,Compliance Identity Theft Case Processing, provides procedures specific for cases involving Compliance issues.

  3. This section provides information on the following problems related to Taxpayer Identification Numbers (TINs):

    • Streamline Identity Theft Case Processing (CAT 7)

    • Non-Streamline Identity Theft Case Processing

  4. TIN information for SSNs and ITINs may be posted on the valid or invalid segment of Master File. IRSNs are temporary numbers issued by the IRS and are always on the invalid segment of Master File. The invalid segment is indicated by an asterisk (*) following the last digit of the TIN. It is necessary to address both the valid and invalid segments of Master File when adjusting TIN related problems.

  5. When resolving TIN related problems, you may also need to refer to IRM 3.13.5, Individual Master File (IMF) Account Numbers, and IRM 3.21.263, IRS Individual Taxpayer Identification Number (ITIN) Real Time System (RTS).

IDTVA-C - Case Referrals from Compliance Functions

  1. IDT allegations received in campus compliance functions will be referred to the appropriate IDTVA function when:

    1. A Form 14039,Identity Theft Affidavit or police report is included in response to a letter/notice.

    2. IDRS CC ENMOD contains an unreversed TC 971 AC 522 with the literals UNWORK.

    3. IDRS CC ENMOD contains an unreversed TC 971 AC 522 with the literal PNDCLM and there is a CIS Image of Form 14039 or police report available on AMS.

    4. A response is received from the taxpayer, and CC ENMOD contains a TC 971 with the following action codes:

      Action Code with the literals
      501 INCOME, MULTFL, INCMUL, NOFR, OTHER, DECD, or PRISNR
      504 ACCT, BOTH, NKI, EMPL
      506 INCOME, MULTFL, INCMUL, NOFR, OTHER, DECD, or PRISNR
  2. Ensure that all referrals received from another area meet the requirements to be worked by IDTVA. Return any cases back to the function that referred it, if it does not meet requirements.

    Note:

    Use the "Reassign" option to return a case that was referred through the CIS system.

    Example:

    Any Compliance case referrals to IDTVA must meet minimal requirements listed above.

    Example:

    Any IDTVA - A or AM referrals must meet requirements listed in IRM 21.3.1.5.53 (4), Status of Individual Master File (IMF) Underreporter Cases.

    Example:

    For any other referral including referrals such as TAS, ITAR, IPSU, etc., ensure the account includes a compliance issue and that there is an open or prior IDRS control for your site and function.

    Exception:

    If a CIS case is created for a Campus Compliance referral that does not include a Form 14039, or police report, the case will not be rejected by the assigned employee. Use internal information and/or information already provided by the taxpayer to make a CN ownership determination. When available information is sufficient and a CN ownership determination cannot be made, refer to IRM 25.23.2.14.1,When to Request Additional Information to Support an Allegation of Identity Theft.

Identity Theft General Research

  1. To correct TIN-related identity theft problems, you must be familiar with the following research elements:

    • Entity module

    • Transaction codes

    • Reason codes

    • Posting delay codes

    • Hold codes

    • Unpostable codes

    • Retention register - Request a retention register transcript only if the account cannot be reactivated by using command code IMFOL with definer "B."

    • Command codes, including NAMES, INOLE, DDBKD, DUPOL, MFTRA, IMFOL, RTVUE, FFINQ, REINF, TRDBV, IRPTR, ENMOD, TXMOD, TPIIP, TCIS, ACCURINT, DFAST and FINDS with various definers.

      Note:

      Some of the command codes listed are applicable to the compliance IDTVA function only. (e.g., ACCURINT, DFAST and/or TCIS).

    • NUMIDENT (for SSN research only)

  2. The research necessary for accurately processing a TIN-related problem case includes, where applicable, and is not limited to the following:

    • Utilizing the IAT aMend tool. The IAT aMend tool is mandated for use by all employees working CP 36F, Mixed Entity, Scrambled SSN and all IDT cases, which includes streamline and non-streamline cases.

    • Utilizing the Correspondence Imaging System (CIS) and all applicable and available internal research systems to review all related cases, whether open or closed.

    • Utilizing the Correspondence Imaging System/Accounts Management System (CIS/AMS) to review all related documents and/or attachments. Also refer to IRM 25.23.4.3.1,CIS Case Assignment -General Guidance, for additional guidance.

    • Utilizing the ITIN Real Time System (RTS) to research and review data related to assigned, suspended and/or rejected Form W-7, Application for IRS Individual Taxpayer Identification Number. RTS is a tool located within the Employee User Portal (EUP), an Online 5081 permission and access are required. See IRM 3.21.263.9.1.2, Accessing and Logging into ITIN RTS, and IRM 3.21.263.9, General Instructions for ITIN Navigation (ITIN RTS) for additional information.

      Note:

      The Form W-7 application's Document Locator Number (DLN) is only available on RTS.

    • Number of years the TIN has been used for filing returns
      Filing status changes
      Method of filing, electronic or paper
      Previous adjustments
      Filing dates of original and duplicate returns
      TC 971 Transaction Codes

    • Utilizing NAMES to identify and locate all related TINs for all tax years

    • Utilizing RTVUE to determine items of information such as:
      Address for the first return(s) filed
      Dependents
      Type of income
      Filing Status
      Schedules and Forms filed

    • Utilizing TRDBV to determine items of information such as:
      Wage information details
      Occupation
      Tax Return Preparer
      Requested method of disbursing overpayment, electronic or by mail

    • Utilizing INOLE to determine items of information such as:
      Date of birth
      Previous names
      Spouse's TIN
      Other related TINs

    • Utilizing IRPTR to perform research actions and determine items of information such as:
      Comparative review of reported income and payor information
      Previous and current employers
      Previous addresses

    • Signatures (except for e-filed returns when a signature is unavailable)

      Note:

      For additional signature requirements refer to IRM 21.6.7.4.9,Signature Verification.

      Note:

      A Form 14039 received from FTC should be considered valid. A signature is no longer required for the IRS to accept the receipt of the Form 14039.

    When working ITIN cases, you must research under the relevant SSN used for income reporting.

  3. Do not determine the validity of a social security card based on the word "VOID" on the photocopy. Placing the word "VOID" on a photocopy of a recently issued social security card simply indicates that the document is a photocopy of the original card.

CIS Case Assignment - General Guidance

  1. The Correspondence Imaging System (CIS) has been updated with identity theft (IDT) CIS Logic to assign/associate newly scanned work to CSRs with existing controls. This is to be consistent with note/guidance under (2) of IRM 21.5.2.3,Adjustment Guidelines - Research.

  2. When appropriate, link cases following guidance in IRM 21.5.1.5.1,CIS General Guidelines, and you must update surviving Identity Theft Category Codes manually.

    Reminder:

    For example, if an IDT4 were recently assigned to you because you have an open IDS3, IDT3 for the same tax period, you would update the surviving category code to IDS1 or IDT1. If you have an IDI1, IDS1 or IDT1 for a different tax period, you must manually revise the IDT4 to the appropriate IDI/IDS/IDT category on CIS.

  3. If the case creates a multiple control for the same tax period, follow normal procedures to link/associate with the open Identity Theft case and update the category code, when appropriate. Use the table in Exhibit 25.23.4-7,Identity Theft Multiple Control Decision Document, to determine the appropriate Identity Theft category code.

  4. IDTVA-C teams utilize CIS. If a case is open in one of the Compliance functions (AUR, Exam, ASFR, etc.) with an IDT allegation, do not refer the case to the function. Reassign to the appropriate IDTVA-C function following Exhibit 25.23.4-5,IDTVA Routing Matrix.

CIS Case Controls
  1. All IDT cases are required to have IDRS controls. Image Control Team (ICT) creates a CIS case for the tax year identified via taxpayer’s correspondence. The creation of the CIS case will open the initial control base. If multiple tax years are listed, ICT will create the CIS case for the earliest year identified. Review the taxpayer’s correspondence and perform complete case analysis to determine if there are any other IDT impacted tax years. An IDRS control base must be opened for all tax years discovered to be impacted by identity theft. These controls should prevent other areas from adjusting an account without making contact. If there are Multiple Function Controls on a case, use IRM 25.23.4.5.1,IDTVA Work Types, to determine where to route the case.

    Reminder:

    Whenever possible, multiple claims from the same taxpayer will be processed by the same employee. Coordination of these same taxpayer, multi-year claims is necessary to ensure consistent processing, per guidance in IRM 21.5.2.3,Adjustment Guidelines -Research. Refer to paragraph (2) under the note.

  2. When opening a control, the "IRS Received Date" field is the earliest IRS received date on the identity theft claim pertaining to the specific year, or the date of the IRS identified determination. This date should not be changed unless through research an earlier received date is found.

    Note:

    When another year is identified as part of complete account analysis, the current date should be used as the IRS received date for those years.

    Reminder:

    The case should not be opened from archive if it cannot be closed the same day and should be closed "MISC" . If not closing the same day, a new case would be created and linked to the archived case with the new received date, per IRM 21.5.1.5.1, CIS General Guidelines.

  3. The control base will be in case status "A" while the identity theft determination is in process.

  4. If all case actions have been completed and you are monitoring the account to ensure "ALL" account actions are resolved, close the case and establish a monitor base on IDRS using category code "MISC" with the current date as a received date. Examples of possible actions that may need to be monitored include credit transfers, lost refund actions, excess collections file transfer, manual refunds etc.

    Note:

    When establishing this monitored control base, using an asterisk "*" will generate the current date when used with command code ACTON.

    Example:

    There is a TOP Offset with no lost refund on the account. Take all necessary actions to resolve the identity theft issue. Input the TOP offset reversal. After all account actions have been taken, close the CIS case and open a monitoring control using category code MISC until the posting of the TC 766 to ensure a credit is not left on the account. See IRM 21.5.1.5.1(16), CIS General Guidelines, for additional information.

    Example:

    When resolution of the identity theft issue requires reversal of a TOP offset that is more than 6 years old, contact the TOP offset Liaison, per IRM 21.4.6.4.2.12 (5),Top Offsets Involving Identity Theft, and input the adjustment to correct the account. Do not close the CIS case; however, suspend the CIS case and monitor the account for the posting of the manual reversal. Once the reversal posts, complete all other required actions.

  5. If an IDRS control base is created to IDTVA in error, update the activity OPNDNERR and the category code to "MISC" prior to closing the case.

IDRS Activity Codes
  1. Specific activity codes were created to easily determine the status of the IDT case. These activity codes must be used by all functions. See Exhibit 25.23.4-11,IDRS Activity Codes and Definitions, for more information.

Multiple Individuals Using the Same TIN - General Guidance for MXEN, and Identity Theft Cases

  1. Cases involving multiple taxpayers using the same Taxpayer Identification Number (TIN) are classified generally as mixed entity, identity theft cases, Scrambled SSN cases, or True Scrambled SSN cases. Preliminary research must be completed before the case can be accurately identified. Normally, these conditions are identified while working Computer Paragraph (CP) 36, Duplicate/Amended Filing Condition transcripts.

    Note:

    Do not change the category code to "MXEN" , "IDT1/IDS1" , "IDT3/IDS3" , "SCRM" , or "SSA2" unless specifically instructed to do so by this IRM.

  2. A mixed entity case is the general designation for a case involving the filing of a tax return by an individual who is using a Taxpayer Identification Number (TIN) belonging to another individual. Typically, a mixed entity case involves the filing of returns by both the owner of the TIN and by the non-owner of the TIN. Refer to Required Research for Mixed Entity and IDT Cases, for additional guidance.

    Note:

    IDTVA-C does not work mixed entity cases. Cases received in error, are returned to the referring function, see IRM 25.23.10.11,Post Function Referral Procedures.


    In some cases, the erroneous use of the TIN may be due to an inadvertent taxpayer error, tax return preparer error, Marketplace error, or a processing error. For inadvertent or processing error cases, the valid TIN of the taxpayer using the incorrect TIN can often be located. Cases in which the erroneous use of the TIN is due to an inadvertent or processing error will be categorized as a "MXEN" and will be worked under the OFP 710-40054 function and program.
    In many cases, the erroneous use of the TIN is not a processing error and does not appear to be inadvertent. For these cases, a valid TIN for the taxpayer using the incorrect TIN usually cannot be located. The account information for the taxpayer using the incorrect TIN is moved to an Internal Revenue Service Number (IRSN) or the return is nullified. Cases in which the erroneous use of the TIN is NOT due to an inadvertent or processing error will have the category code "IDT1/IDS1" , or the category code "IDT3/IDS3" etc., and will be worked under the 710-40011 function and program. (Please see 2nd table below for TIN-Related Problem Codes.)

    Note:


    Procedures identified in this IRM as "mixed entity" procedures are applicable to all six categories. The defining characteristics of the six categories are shown in the following table:

    TIN-Related Problem Case Types
    Category Code Defining Characteristic
    MXEN Involves an inadvertent or processing error
    MXSP Involves a Spanish inadvertent or processing error
    IDT1 Involves taxpayer identified identity theft
    IDS1 Involves Spanish taxpayer identified identity theft
    IDT3 Involves IRS identified identity theft
    IDS3 Involves Spanish IRS identified identity theft
    IDT8 CP 05A cases with prior IVO involvement or Deceased Taxpayer cases ONLY
    IDS8 CP 05A Spanish cases with prior IVO involvement or Deceased Taxpayer Spanish cases ONLY
    IDT9 Involves an Identity Theft Assistance Request (ITAR)
    IDS9 Involves a Spanish Identity Theft Assistance Request (ITAR)

    Any mixed entity case that does not involve an inadvertent/processing error is considered, for our purposes, an identity theft case. The category codes further make a distinction between those cases that are taxpayer identified or IRS identified .

     

    Note:

    The following table shows the applicable codes for a mixed entity case and an identity theft case:

    TIN-Related Problem Codes
    Category Code CIS Document Type CIS Program Code Function and Program for Time Reporting
    MXEN/MXSP Duplicate Filing 40054 710–40054
    IDT1/IDS1 ID Theft 40011 710–40011
    IDT3/IDS3 ID Theft 40011 710–40011
    IDT8/IDS8 ID Theft 40017 710-40017
    IDT9/IDS9 ID Theft 40019 710-40019

     

    Note:

    This IRM often refers to the "common number" or "CN" . The CN is the taxpayer identification number (TIN) being used by both taxpayers.

  3. A mixed entity case may need to go through the scrambling process. While it is going through this process it is categorized as "SCRM " . See IRM 21.6.2.4.2,Scrambled SSN Case Procedures. The utilization of this process, however, should be rare. This IRM provides guidelines for determining who the owner of the CN is when such determination is needed. The determination is not needed, and should not be made, when the case is a True Scrambled SSN case (see paragraph 4 below). For all cases other than True Scrambled SSN cases, the guidelines in this IRM provide sufficient guidance on determining ownership of the CN, and thereby avoiding the scrambling process. There are rare exceptions, and this IRM provides stringent guidelines for determining when a case other than a True Scrambled SSN case should go through the scrambling process.

    Note:

    An ITIN CN will never create a scrambled SSN case. ITIN cases will follow the remaining procedures in this section to determine ownership, before using Mixed Entity procedures.

  4. A True Scrambled SSN case occurs when the Social Security Administration (SSA) assigns the same SSN to more than one taxpayer. This may be validated during preliminary research of NUMIDENT (MFTRA type "U" ). NUMIDENT may reflect SSA assignment of the SSN to multiple individuals.

    • A True Scrambled SSN case requires communication with SSA for resolution.

    • All research steps in this IRM will be performed for True Scrambled SSN cases. This includes the procedures followed for the primary purpose of determining ownership of the CN, e.g., making telephonic contact with the taxpayer as instructed in IRM 25.23.4.24.1,Sending the Letter 239C and Telephone Contact-Stage One. This will be done to provide SSA with as much information as we can obtain.

    • The research steps will be completed, but at no time will the procedures in this IRM result in the IRS making a determination of CN ownership for a True Scrambled SSN case. Only the SSA can resolve True Scrambled SSN cases.

    • If research determines that the same ITIN was assigned to more than one individual, a determination of ownership will be made using the IRM 25.23.4.24,Pre-Letter 239C, procedures. These cases will never be sent to SSA.

  5. A TIN-Related Problem Secondary case occurs when one or both taxpayers using the CN is the secondary taxpayer on a joint return.

    TIN-Related Problem Secondary cases will be processed following the general guidelines of this IRM. All relevant procedures will be followed to determine the true owner of the TIN (CN). If all means of determining ownership as provided in this IRM have been exhausted, and a determination of ownership still cannot be made, applicable Scrambled SSN procedures will be followed with the addition of the following:

    • Place the scrambled indicator on the entity of the secondary spouse's TIN (the CN) as well as the IRSNs. The scrambled indicator is input on the CN and IRSNs only.

    • Update the joint name lines on a joint account where the CN is being used as a secondary TIN to replace the CN with the assigned IRSN.

    • Input TC 971 action code AC 017 on the IRSN to cross-reference the primary TIN on the joint account.

    • Follow erroneous refund procedures under the joint account if any credits that require a valid TIN were previously allowed and resulted in a refund.

      Note:

      A determination will always be made for an ITIN case.

      Note:

      If the secondary TP needs an IRSN assigned, IDTVA- C should refer the case to DITA.



    TIN-Related Problem Secondary cases will not always occur for the same tax period.

    Example:

    An individual has filed as the secondary taxpayer for a number of years using a TIN. Another individual, who has not had a filing requirement for a number of years, now files as single on a current year return using the same TIN.



    Many of these cases will originate as refund inquiries in which, using the above example, the overpayment of the single taxpayer is offset to a debt on the joint account for the secondary filer for a previous tax year. Cases such as this example provide an "indication" of identity theft. Consequently, the identity theft procedures in this IRM would be applicable.

Taxpayer Inquiries Involving Questionable Ownership of a Primary, Secondary or Dependent TIN on a Filed Return

  1. Examine taxpayer inquiries for any indication of identity theft involving mixed entity criteria.

    1. Examples involving two or more returns include, but are not limited to, references to a Letter 673C, a notice of tax due, references to an attempt to e-file a return that was rejected due to a return already having been filed, a missing refund, or the amount of the refund is different than the amount claimed, etc., and the taxpayer claims she/he did not file more than one return. Examples in this category are considered tax-related identity theft issues.

    2. Examples involving only one posted return include, but are not limited to, references to impact to social security benefits, low income housing benefits, no filing requirement or below filing requirement, and the taxpayer claims she/he did not file a return. Examples in this category are considered tax-related identity theft issues.

    3. Examples involving TIN-Related Problem Secondary cases include issues in which a taxpayer's overpayment has been applied to an account that shows the taxpayer as the secondary filer and the taxpayer claims she/he did not file on that account. See IRM 25.23.4.4,Multiple Individuals Using the Same TIN -General Guidance for MXEN and Identity Theft Employees. Examples in this category are considered tax-related identity theft issues.

  2. Follow procedures in IRM 25.23.4.5,Preliminary Research - Preparing the Case for Resolution, for tax-related identity theft issues involving questionable ownership of a primary TIN on a filed return (mixed entity criteria).

    Note:

    For cases involving only one tax return also see IRM 25.23.4.21.1.2,Identity Theft - One Return Present.

    Note:

    For cases involving a dependent, the dependent’s TIN must have been used as a primary or secondary TIN on a bad return, to consider this a tax-related IDT case. If their TIN was only used as a dependent on a return, refer to the note in paragraph 3 below regarding non-tax related IDT cases.

     

  3. If there are no indications the tax return involved tax-related identity theft, refer to resources provided in IRM 25.23.3.2.3, Self-Identified- Non-Tax Related Identity Theft - IDT 4

    • If a TC 971 AC 522 is already present on the account, the IDT employee should reverse the TC 971 AC 522 and mark the case with a TC 971 AC 504 accordingly.

Required Actions on All Identified IDT Cases

  1. The receipt of a "notification" or an "incidental" Form 14039 or some similar type of information, e.g., a police report regarding identity theft, requires you to change the category of the "DUPF" or MXEN case to "IDT1/IDS1." or "IDT3/IDS3" , if the identity theft was discovered by the IRS.

    Caution:

    When reviewing cases with similar or identical income, careful and thorough research must be performed to determine the correct CN owner. With the identity theft breaches on the rise, a good return could easily be identified as a duplicate and/or amended return. Review the returns or IDRS for the following indications:

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

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

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

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

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

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

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

    Note:

    This list may not be all inclusive.

  2. If the Form 14039, Identity Theft Affidavit, or correspondence is received alleging return preparer misconduct (RPM) rather than ID theft, do not reassign or route Form 14039 alleging RPM to IDTVA. Send an appropriate C letter advising taxpayer information they provided indicates there is a return preparer misconduct (RPM) issue and not an ID theft issue. Advise the taxpayer to complete and mail Form 14157 and Form 14157-A along with the required documentation as outlined in the instructions for Form 14157-A. Please refer to IRM 25.23.1.1.1, Key Definitions, and IRM 25.24.1.3, Identifying Potential RPM Issues - Telephone Assistors/Taxpayer Assistance Center (TAC) Overview, for assistance in determining if there is a possible return preparer misconduct issue.

    Note:

    Enter CIS Case Note, "NO ID theft - RPM issue." Input TC 972 AC 522 with Tax Administration Source Code "NOIDT" and the tax year associated with the alleged identity theft incident, if appropriate. Refer to IRM 25.23.2.15.4, Reversing Unsupported Allegations of Identity Theft, for additional information.

    Exception:

    If –A freeze is present or an unprocessed “good” return is scanned to CIS case, and there is indication of RPM, do not release the –A freeze or send the return for processing, reassign to RPM per IRM 25.24.1.4.1, Routing Information - Paper.

  3. If multiple controls are present on your case, refer to IRM 25.23.4.3.1,CIS Case Assignment, and Exhibit 25.23.4-7,Identity Theft Multiple Control Decision Document, for additional guidance.

  4. For all IDT cases, an acknowledgement of receipt of Form 14039 or similar statement is required, per IRM 25.23.2.14, Identity Theft Claim - Overview. The Letter 5073C, Acknowledgment Letter for Identity Theft Documentation, will be used to acknowledge the Form 14039 or similar statement. IRM 21.3.3.1.8, Policy Statement P-21-3 (formerly P-6-12), directs us to issue timely and quality responses to taxpayer correspondence. "IDT1/IDS1," or "TPRQ" cases described in this subsection are, according to Policy Statement P-21-3 (formerly P-6-12), considered correspondence. Generally, the response provided to the taxpayer who has submitted this type of correspondence is the closing Letter 239C, Letter 4674C, or Letter 5064C , for additional guidance, or CP 01 notice informing the taxpayer that we have made an SSN ownership determination. A response, as described here, is considered timely if issued within 180-days of the received date of the "notification" "IDT1/IDS1" , or "TPRQ" document.
    If a closing response cannot be issued by the 180th day in this situation, an interim letter must be sent informing the taxpayer that it will require additional time to issue a response providing the results of our processing of the case. The time frame given in this interim letter may not exceed 60 days.

    Note:

    The issuance of a closing letter may or may not coincide with the complete resolution of the case. The closing letter is sent when we can share with the taxpayer the results of our processing of the case, e.g., we have made an ownership determination. We should not wait until all resolving actions, e.g., TC 400 account transfer procedures, have been completed before sending a closing letter.



    If additional interim letters are needed, the time frame given in the letter must not exceed 60 days. Every effort, however, must be made to provide a closing response within the initial 180 day time frame.

    Caution:

    A reasonable effort must be made to respond or send an interim letter within the time frame previously given. Such an effort is considered reasonable if it does not hinder the primary objective of resolving the mixed entity condition and issuing a quality closing response.

    Caution:

    Be sure you are sending any necessary letters to the correct address. The Correspondex letter system will default to the Address of Record which may or may not be the correct address for your correspondence. Override the Address of Record when appropriate.

Preliminary Research - Preparing the Case for Resolution

  1. When conducting your research, you will determine the case type as one of the following:

    • A mixed entity case

    • A Scrambled SSN case

    • An identity theft case that you can resolve

    • An identity theft case that should be routed or reassigned

    • A non-identity theft case (e.g., in some instances you may discover the case is a duplicate return)

    The next IRM sections reviewed will allow you to conduct the necessary research to make a determination on how you should proceed with your case.

IDTVA Work Types

  1. IDTVA is composed of three groups

    • IPSU- IDTVA-I

    • Accounts Management - IDTVA - A, and

    • Specialty Teams -IDTVA - C

    1. ACSS

    2. ASFR

    3. AUR

    4. CSCO

    5. Exam

  2. Each team is assigned different work types. When one IDTVA group receives work outside their normal scope, the case will be referred to the appropriate team to resolve, see Exhibit 25.23.4-5,IDTVA Routing Matrix, for assistance in determining the correct IDTVA case reassignment.

Complete Case Analysis

  1. To ensure all identity theft issues have been identified, complete case analysis is required. This includes but is not limited to the following:

    • Conduct a cursory review of prior years(a minimum of three prior years) and all subsequent years for apparent evidence of unresolved identity theft issues:

      Example:

      The SSN owner filed for the first time in 2017. A review of the accounts indicates returns were filed for tax years 2015 and 2016. While the taxpayer did not include the tax years 2015 and 2016 on the Form 14039, it is clear these years were not filed by the SSN owner.

    • Do not assume that the taxpayer filing a Form 14039 claim is the true owner of the SSN. Consider all information received, the research you conducted, and any additional information available to determine the legitimate taxpayer and resolve the case thoroughly and accurately. Because an external data breach return could have identical or similar information, also refer to IRM 25.23.4.4.2,Required Actions on All Identified IDT Cases, for additional items to review to prevent the mishandling of an IDT case.

    • When completing case analysis, if there is Compliance involvement and a determination of identity theft for the same year, reassign all years. Do not perform any account adjustments or issue letters requesting additional information.

    Note:

    When conducting the look back period, work active tax years only. Active tax years are tax years where IRPTR data is still available and the module is not in retention. Do not adjust modules in retention, unless reversing a tax offset will create a balance due or it is necessary to resolve the taxpayer issue (to make the taxpayer whole). This includes tax years listed on the Form 14039 that have been placed in retention. Update the activity code of the active module RTTN### when requesting a module from retention.

Required Research for Mixed Entity and IDT Cases

  1. Make every effort to locate the correct TIN for each taxpayer before contacting the taxpayer(s). Research the TIN (valid and invalid) to determine if there was a mixed entity, identity theft, or scrambled case in prior years and subsequent years to locate any possible cross-reference TIN.

  2. Utilize IMFOL, RTVUE, NAMES, INOLE, DUPOL, TRDBV and IRPTR, TCIS, ACCURINT, DFAST etc., to conduct complete research to make a common number determination and/or determine if your case is a MXEN/SCRM. In addition, use of the IAT aMend tool is mandatory when resolving IDT cases. See IRM 21.2.2-2,ACCOUNTS MANAGEMENT MANDATED IAT TOOLS, for a list of tools required for IDTVA.

    Reminder:

    IDTVA-C does not work mixed entity cases, they are returned to the referring function, per IRM 25.23.10.11,Post Function Referral Procedures.

    Note:

    Some of the command codes listed are currently applicable to the IDTVA-C function only (i.e., ACCURINT, DFAST and/or TCIS).

  3. Search returns, schedules, and forms for a different TIN, if applicable. Research spouse and dependent information whenever available.

  4. For ITIN cases, use EUP/RTS to locate DLNs to request any relevant original Form W-7 application documents.

    Note:

    For ITIN cases, if the Form W-7, Application for IRS Individual Taxpayer Identification Number, clearly indicates which taxpayer was assigned the ITIN, make a notation of this for the CSR/TE who will be working the case, after reassignment from the Centralized Delivery Service (CDS).

  5. If you suspect the case is a scrambled SSN case, order the NUMIDENT. If the NUMIDENT shows multiple issuances of the social security card and the names are the same or similar, continue your research to determine if this is a scrambled SSN case. Once the NUMIDENT is received and supports a scrambled SSN case, change the category code to a SCRM. Before referring the case as a potential SCRM, refer to Non-Streamline IDT Case Processing - Determining Ownership of the Common Number, for additional actions required.
    If you suspect identity theft, the CSR/TE resolving the identity theft case will order the NUMIDENT, if needed.

    Caution:

    NUMIDENT is for internal use only; never send NUMIDENT to the taxpayer.

    Note:

    Only attach the NUMIDENT to the primary CIS case when a determination has been made that the NUMIDENT is required and necessary to resolve the case.

  6. If a valid TIN can be located for each taxpayer and the CN is an SSN, change the category code to a MXEN. IDTVA - A employees should retain the case and resolve it. For additional guidance, see IRM 25.23.4.9,Mixed Entity Procedures. IDTVA-C does not work mixed entity cases, they are returned to the referring function, per IRM 25.23.10.11, Post Function Referral Procedures.

  7. If a valid TIN cannot be located for at least one of taxpayers and the CN is an SSN, you suspect identity theft, or you cannot resolve the identity theft case, refer to IRM 25.23.4.4.2,Required Actions on all Identified IDT Cases.

    The following items may be indicators of current or prior identity theft:

    • Previously posted TC 971 AC 501/506 or a TC 971 with AC 522.

    • The presence of a "CP36I" transcript or "SPC 8" (these are generated when a taxpayer sends in a 14039 with or without additional information and/or when a similar statement is submitted or police report. The SPC 8 also generates a TC 971 AC 522 on CC ENMOD systemically.

    • The presence of a CP36U transcript that generates an IDT1 or CP36V that generates an IDT3. These transcripts are generated based on prior identity theft indicators on IDRS.

    • The posting of a CP36N or CP36P transcript. These generate when a CP 05A is present on the module. The CP36 N generates when a CP05A is present and the module has a credit balance. The CP36 P generates when a CP05A is present and the module has a zero or debit balance. The cases have previous IVO involvement.

     

  8. If you can resolve the identity case, refer to the following IRM sections for additional guidance:

    • IRM 25.23.4.5.3.1,Additional Actions Required by All

    • IRM 25.23.4.5.3.2,IDTVA - Additional Research and Actions Required

Additional Actions Required by All
  1. For non-IDTVA employees, if a valid TIN cannot be located for each taxpayer, the CN is an SSN and this is not a MXEN, determine how the case should be categorized (i.e., IDT1/IDS1, or IDT3/IDS3, etc.), per IRM 25.23.4.4,Multiple Individuals Using the Same TIN - General Guidance for MXEN and Identity Theft Cases.

  2. Also perform the following actions:

    • Determine if a TC 971, AC 522 reflecting an appropriate tax administration source code has been input on CC ENMOD, or if the TC 971 AC 522 is required. See IRM 25.23.2.15, Initial Allegation or Suspicion of Tax-Related Identity Theft - Identity Theft Indicators, for additional information.

      Note:

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

    • Ensure the 5073C, CP 701S, or CP 701 acknowledgement letter was issued, when applicable. See IRM 25.23.2.14, Identity Theft Claim - Overview, for additional guidance.

      Note:

      (The acknowledgement letter is not required for IRS identified IDT cases).

    • Perform a complete statute search prior to reassigning the case and leave a case note that indicates the case is related to an identity theft issue.

    • Update the Doc Type, Statute Clearance check box when reassigning case to a CIS user. Leave a CIS note on CIS if one is not generated. To prevent a barred assessment on an IDT case, see IRM 25.6.1.13,Barred Assessments/Barred Statute Cases and IRM 25.6.1.5,Basic Guide for Processing Cases with Statute of Limitations Issues.

    • If you can determine which return is good/bad, leave a case note indicating good/bad or bad/good.

    • Ensure all relevant documents have been scanned to the case.

  3. 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:

    A case reassigned to Centralized Distribution Site (CDS) in error may be returned to the originating site. Reassigning cases in error can result in an adverse impact to the taxpayers and delay the processing of their case.

    Exception:

    IDTVA employees will continue to resolve the case or route/reassign the case, if applicable. Before proceeding, if the case should be assigned/routed to another area (e.g., AUR, Exam, etc) or employee, refer to IRM 25.23.4.5.7,Case Transfers Within IDTVA and IRM 25.23.4.5.8,Cases Requiring Routing/Reassignment To Other Functions, for additional guidance. If the case does not require reassignment/routing, proceed to the next IRM sections that apply to your case.

IDTVA - Additional Research and Actions Required
  1. Identity theft cases will be either taxpayer identified or IRS identified. All "taxpayer identified claims" will be categorized as an IDT1 and all "IRS identified" as an IDT3, unless a pre-determination has been made.

    Note:

    IDTVA-C cases are identified or categorized by "IDIX" . (X = a digit from 1 to 9). See IRM 25.23.2-16,IDRS Category Controls by Function, for additional details.

  2. For the majority of cases, you will be able to work them without obtaining additional information from the taxpayer. If additional information is needed to resolve the case, refer to guidance in IRM 25.23.2.14,Identity Theft Claim - Overview and IRM 25.23.2.14.1,When to Request Identity Theft Supporting Documents.

    Reminder:

    If you can work the case utilizing internal resources, do not request unnecessary information from the taxpayer.

  3. If the case has already been assigned as an IDT 8 case, this is a pre-determined streamline case. After reviewing the remainder of this IRM section, proceed to IRM 25.23.4.11,Streamline IDT Case Type Identification, for case resolution.
    A CN determination has already been made on these type cases. If you have more than one tax year to resolve, each case should be resolved separately.

    Example:

    You may have one case where the pre-determination has already been made and another case that requires you to conduct additional research to make the CN determination. You should use good judgement to determine when additional and/or extensive research is warranted.

  4. If the case has not been pre-determined, refer to IRM 25.23.4.11,Streamline IDT Case Type Identification, to determine if another streamline method can be used. Before proceeding to resolve the identity theft issue, also refer to the table below. Depending on the items reported on the return, you should determine if any additional adjustment actions below apply to your identity theft claim. Also proceed to the next IRM sections that apply to your case.

    Adjustment Actions IRM References
    Address Change IRM 25.23.2.7,When to Update the Victim’s Address
    Adoption Credit Form 8839, Adoption Credit and IRM 21.6.3.4.1.25,Form 8839, Qualified Adoption Expenses for Tax Years Prior to 2010 and after 2011.
    Affordable Care Act
    For unprocessed returns or amended returns with 8962, Premium Tax Credit, or 8965, Health Coverage Exemptions, submitted by the valid SSN owner, follow procedures in 21.6.3.4.2.12, Premium Tax Credit.

    When nullifying TC 150 returns for tax year 2014, or later years, the Shared Responsibility Payment (SRP) may posted to the MFT 35. A separate adjustment on the MFT 35 account will be required to reverse the SRP. The IAT Credit Transfer tool will be required to reverse any credit applied from the MFT 30 account. This is identified by a TC 796 on the MFT 35 and TC 896 on the MFT 30 accounts. Follow instructions in IRM 21.6.4.4.21.3.1,Shared Responsibility Payment Adjustments.
    Combat Zone - C Freeze IRM 25.23.4.9.3,Valid TIN Located - Taxpayer B - Posted First
    IDTVA - C, also see 5.19.10.6.2,Combat Zone Qualified Individuals and Areas and
    IRM 5.19.10.6.3, Combat Zone Freeze Code
    Decedent Returns 21.6.6.4.22.1,Updating the Entity on Decedent Accounts
    Earned Income Tax Credit Recertification Indicator (EITC) - Reversals IRM 4.19.14.6(7), Recertification
    Erroneous Refunds IRM 21.4.5.5,Erroneous Refunds Categories and Procedures
    First-time Homebuyer Credit (FTHBC) IRM 21.6.3.4.2.10.6,First-Time Homebuyer Credit Claims
    Manual Refunds IRM 21.4.4.5,Preparation of Manual Refund Forms
    Math Error Procedures IRM 21.5.4,General Math Error Procedures
    IDT Case Requiring Corrections IRM 25.23.4.5.4,IDT Cases Processed Incorrectly
    Moving Refunds IRM 21.5.2.4.23.10,Moving Refunds
    Restricted Interest Accounts requiring manual restricted interest computations will be referred to the local AM restricted interest specialist. Check with your local site for additional guidance.

    Note:

    Cases requiring restricted interest include disaster claims, carryback/carry forward and combat zone claims.

    TOP Offsets IRM 21.4.6.4.2.12,Top Offsets Involving ID Theft and
    IRM 21.4.6.4.2.9,TC 766 With OTN TOP Offset Reversal.
    Unpostables IRM 21.5.5.4.2,Resolving Unpostables
    The UPTIN Histories Tool on IAT can be used to research and resolve unpostables. The tool is designed to assist users with input of histories on CC UPTIN.
    Unpostables on OARs must be corrected within 3 days of identification.

    Note:

    This listing above may not be all inclusive of all the actions required to resolve your case. Each case should be researched and analyzed to ensure complete and accurate resolution.

  5. If a valid TIN is not located and the case cannot be resolved using one of the streamline case methods, you will need to create an IRSN for the identity theft (bad) return or both returns if you cannot locate valid TINs, as applicable. Refer to IRM 25.23.4.21,Non-Streamline IDT Case Processing - Determining Ownership of the Common Number, for additional guidance.

  6. For non-streamline cases, record all significant research actions and information on the appropriate sheet according to instructions per, IRM 25.23.4.19,TIN-Related Problem Research Sheet.
    For streamline cases, include a CIS case note when a determination is made (e.g., CP 05A, DECD Taxpayer (TP), Bad/Good per IRP data etc.).

    Note:

    If you are preparing the case for reassignment to another CSR/TE or to the IDT holding number, you may notate your research in the "Notes" section of the CIS case in lieu of using the research sheets. The IDT holding number can be found on the Accounts Management Site Specialization Temporary Holding Numbers Listing. located on SERP.

  7. If the IDT claim cannot be supported based on the information received and your research, refer to IRM 25.23.2.15.1.1,Fraudulent Identity Theft Claims Submitted by Individuals Who Do Not Appear to be Victims of Identity Theft. Also see 25.23.2.15.4,2,Invalid Identity Theft Determinations - TC 972 AC 522 NOIDT, for additional guidance.

IDT Cases Processed Incorrectly

  1. There may be instances when an employee incorrectly adjusted a case, or when the return was moved to MFT 32 in error. Actions should be taken immediately to resolve these type issues. See the next two IRM sections to make the necessary corrections to these accounts.

MFT 32 Cases - Moved in Error
  1. If an IDTVA employee or another function’s employee made an incorrect determination to send a return to MFT 32, the employee that made the error should move the MFT 32 return to the MFT 30 if the following applies:

    • The MFT 32 was caused by SP and no additional account adjustments are needed to resolve the case.

    • The MFT 32 was caused by TPP/IVO but you do not have -A freeze on the account, or an IDT claim from the TP that requires resolution.

    Note:

    To prevent additional delays to our customers, IDTVA employees can move MFT 32 cases back to MFT 30 when they are able to determine the correct CN owner and have a case in inventory that requires immediate attention.

    Caution:

    If the case was worked in IDTVA-C, the case should be sent to the IDTVA-C employee for proper resolution.

  2. To refer the case, send a Form 4442 referral to the employee that made the error based on the Form 4442 Referral Chart. The listing may not be all inclusive due to functional and/or organizational unit changes etc., Conduct the necessary research to determine the correct employee to refer the Form 4442. Refer to the Accounts Management Case Referral/Reassignment Listing, located on SERP.

  3. To transfer the case, complete the following actions:

    • Transfer the good return back to the MFT 30. See IRM 25.25.6.7.1,MFT 32 Reversal Procedures and IRM 25.25.6.7.1.1,Taxpayer Protection Program (TPP) Assistors, Taxpayer Assistance Center (TAC) Assistors, and Identity Theft Victim Assistance (IDTVA) MFT 32 Procedures, for additional guidance.

      Note:

      When completing reversals use the correct information provided in IRM 25.23.2-9,IMF Only TC 972 AC 506 Tax-Related, Reversal of Identity Theft Case Closure, IRS Identified, for your BOD/Function.

    • Correct the account on MFT 30, and monitor for the release of the -A freeze if the return being transferred from MFT 32 posts as a TC 976.

      Caution:

      Moving it back to the MFT 30 may cause the account to go unpostable 126-0 again. All unpostable conditions must be resolved before additional actions can be taken on the account.

    • Correct the entity as needed

    • Notify the SSN owner that he or she appears to be a victim of identity theft, if the notification was sent to the wrong filer.

      Note:

      If multiple returns were not received, the TPs return moved in error may not be a victim of ID Theft, In the case notification is not necessary.

IDT Adjustment Errors
  1. If you receive any type of correspondence that an SSN owner did not receive their refund, received an incorrect refund amount, or an incorrect balance due notice, because the case was worked incorrectly, (e.g., an employee failed to input a required TC 971 AC 850 causing a second direct deposit into the bad taxpayer’s account), treat the case as priority work. Telephone assistors will send a Form 4442, per IRM 25.23.12.5.1, Telephone Inquiries Regarding Tax Related IDTVA Cases, paragraph 4. Also see chart below for additional guidance.

    IF THEN
    The case meets TAS criteria. See IRM 13.1.7.2, TAS,Case Criteria. Follow IRM 21.1.3.18,Taxpayer Advocate Service Guidelines, to complete a referral.
    The case does not meet TAS criteria. Reassign to the specific area based on the Accounts Management Case Referral/Reassignment Listing, located on SERP.

    Note:

    The listing may not be all inclusive due to functional and/or organizational unit changes etc., Conduct the necessary research to determine the correct employee to refer case.

Documentation Requests, Return Processing and Missing Information

  1. Before you can proceed with resolving a case, there may be instances when you will need to take the following actions:

    • Submit unprocessed returns to SP for processing

    • Order returns

    • Requests missing schedules/forms and or signatures from TP


    Refer to the following IRM sections for additional guidance:

    • IRM 25.23.4.5.5.1,Ordering Docs

    • IRM 25.23.4.5.5.2,Unprocessed Documents

    • IRM 25.23.4.5.5.3,Missing Information

Ordering Docs
  1. If the return and other documentation are not attached to your case, order the return if it is deemed necessary to resolve the case. The CSR/TE's resolving the identity theft case will order the return. A return may be necessary, if any of the following conditions are met unless an exception applies:

    • No information exists on CC TRDBV for the duplicate return and/or schedules filed

    • No income information is available on CC IRPTR

    • The case requires routing to Automated Under Reporter (AUR) or Exam

    • The case is a true "MXEN" entity case

    • A CP 36I was generated, but the Form 14039 was not scanned to the CIS case

      Exception:

      Some CP36I cases may not have the documents scanned to the case by the time you are ready to work your case. If you have a CP36I case that is less than 30 days old, hold the case in your inventory to allow adequate time for the return to appear on CIS, unless your research determines the return and any additional information/documentation are not necessary. Also leave a case note on AMS "Awaiting CP36I scanned docs" , or similar remarks.
      The decision to order the documents should be made on a case by case basis depending on other research and analysis conducted that assists you in making a correct CN determination. By having the return and Form 14039 available, it may provide some additional information that may be pertinent to your case.

      Caution:

      Because an external data breach return could have identical or similar information, you may need to order missing documents to determine if TP has indicated they were the victim of a breach. This information may have been included on the Form 14039. Also refer to IRM 25.23.4.4.2Required Actions on All Identified IDT Cases.

    • The Form W-2 is missing and wages and withholding needs to be verified per IRM 21.6.3.4.2.2 (11), Withholding (W/H) Tax Credit

    • The return is missing schedules and/or required forms

    • The return is filed under an ITIN and reports wages

    • The taxpayer is deceased and you need Form 1310 or court documents to issue a refund

    • You suspect that the return is for another taxpayer with a valid SSN, but cannot locate the other SSN on NAMEI

    • You suspect that the return is for another tax year based on your research, but cannot validate this without the return

      Note:

      CSRs performing the resolving actions on a case should determine if additional information (which includes the Form 14039) is needed to make a determination of TIN ownership. If enough information has been received, the CSR should work to resolve the case to completion. Requesting unnecessary information will delay the processing of the case.

      Exception:

      If the case meets CAT A or Discriminate Information Function (DIF) scoring criteria, per IRM 21.5.2.4.23.6, DIF SCORE or CLASSIFICATION "Send Return(s) to Examination for Review", the return "must " be ordered.

      Caution:

      When a refund is due, you should not order the return "only" to verify the signature. If the information has been transcribed on TRDBV, the signature should have been validated during processing. You should assume the return had a valid signature and continue processing. In addition, do not order the return if the entity information is not present on TRDBV, if it was not transcribed, this means the address and name was the same as MF. If you determine through additional research the signature is needed for other purposes and/or the entity information is incorrect, proceed and order the return.

      Note:

      This list is not all inclusive


    If the return is required and is not already attached to the case, CSR/TE's resolving the identity theft case should utilize CC ESTAB using "DQ" as the definer. In the remarks section of the ESTAB request, annotate the following remarks, "AM-ID Theft" . This annotation will notify Files to send the request to the Image Control Team (ICT) team to scan, and pull the returns as a priority. Also include the following information scan to open CISXXXXXX case in the remarks. This should reduce multiple CIS cases. For additional guidance on requesting returns, see IRM 21.6.7.4.4.1(5),CP36/TRNS36 - Control.

    Caution:

    If reprocessing a return and research indicates prior filing by the spouse, see IRM 21.6.7.4.5, Multiple Uses of Taxpayer Identification Numbers - CP 36F for additional information.

Unprocessed Documents
  1. Ensure unprocessed good returns have posted as a TC 976 (i.e., returns that have bypassed pipeline processing). These should be sent to Submission Processing and the account should be monitored for the TC 976 to post. To prevent the good return from unposting, edit the return with SPC"B" (in the right margin between secondary TIN and PECF designation), per the instructions in IRM 3.12.2-4,Special Processing Code (SPC). This will allow the return to bypass all the UPC 147 reason codes except RC 4. Notate ITVA in the upper left-hand corner. The corrective actions should be input after the TC 976 posts to the module. Also refer to IRM 21.5.2.4.23.7,Coding and Editing Procedures, and IRM 21.5.1.5.5,Processing/Reprocessing CIS Tax Returns, for additional guidance that may be applicable when sending a return for processing. Also see the following chart for additional guidance:

    Note:

    Per IRM 3.11.3.64.2,Statutory Protection Cases. A statute clearance stamp is not required when SPC “B” is present

    IF THEN
    (1). IDRS CC TXMOD reflects a Master File (MF) status of "02" or "03" Refer to IRM 25.23.2.16.5,Closing Identity Theft Cases with Tax Delinquency Inquiries.
    (2). The ASED is expiring or imminent on the good return Input a TC 560 on the account before you send the case to SP for processing

    Note:

    The ASED must post before sending to SP.

    Reminder:

    To prevent an unpostable UPC 178-2), see IRM 3.12.179.73.3, UPC -2 Assessment Expiration Date (ASED).

    (3). The Assessment Statute Expiration Date (ASED) does not apply because the case has been deemed a nullity.

    Reminder:

    The return must be considered valid in order for the ASED to apply

    Refer to IRM 25.6.1.6.14,Criteria for Establishing a Statute of Limitations Period, paragraph (3)(b) for additional guidance.
    Although this type return is considered a nullity, an ASED should be input to bypass potential unpostables. Also refer to IRM 25.6.1.13,Barred Assessments/Barred Statute Cases, and IRM 25.6.1.5,Basic Guide for Processing Case with Statute Limitations Issues, for additional information.
    (4). The tax year account is within 180 days of the ASED Do not abate tax prior to the posting of a prompt assessment.
    (5). If there is a name line change Update ENMOD prior to sending return to SP for processing (e.g., single to joint). This will allow the return to bypass the UPC 166. Refer to IRM 3.12.179.62,UPC 166 Filing Status Code (FSC) Mismatch.
    (6). If (TC 976) return being processed is Married Filing Jointly (MFJ) Input a TC 594 CC 084 on the secondary TIN to ensure TDI procedures are not initiated.

    Caution:

    Any return deemed a nullity should never be sent to SP for processing as a TC 976.

Paper Inventory - Unprocessed Statute Returns or Transcripts (IDTVA Screeners Only)
  1. IDTVA screeners will receive unprocessed returns from Submission Processing (SP) and/or statute that have indications of identity theft (i.e., Form 14039, similar statements or "identity theft" is notated on the return, etc.). It is the responsibility of the screeners to quickly determine if identity theft has occurred, if the unprocessed return is "good" or "bad" , and take applicable actions.

    Note:

    If the attached Form 14039 is non-tax-related identity theft, take the following action, as applicable

    • Detach the Form 14039.

    • Notate in the left hand margin of the Form 1040/A/EZ what is being detached , then continue to paragraph 2.

    • Notate on Form 14039 current date, and what is being detached then route to ICT as an IDT4, using the IDTVA-A ICT Batch Sheet located on the IDT Hub.

      Example:

      Form 14039 is included with a good Married Filing Joint (MFJ) return stating a dependent child had already been claimed. Account research supports no tax-related IDT occurred. Detach Form 14039 from the return. Notate on Form 1040A "detached DEP Form 14039 to ICT" Notate on Form 14039 the current date and "detached parent 1040 20XX" . Continue screening the MFJ return and route the detached Form 14039 to ICT.

  2. Following the chart in paragraph (5), research the account and "unprocessed" return to determine if any of the returns may be considered a nullity.

    Note:

    The screening process should be completed even if it appears the return was previously screened (SPC "B" and" ITVA" are present on the unprocessed return).

  3. If during the screening process it is determined tax-related identity theft did not occur, perform the following actions:

    • Circle out any incorrect edits (SPC "B" and "ITVA" ).

      Exception:

      If any TC 971 AC 501/506 is present on CC ENMOD/IMFOLE that is not being reversed, edit the return per paragraph (7).

    • Reverse any incorrect identity theft indicators (i.e., TC 971 AC 501/506/522).

    • Forward the return to SP, ICT or your local statute unit, as applicable.

  4. When the return being screened already has a DLN present, the IDTVA screener must first determine where the return originated. Refer to DLN Determination Chart below:

    DLN Determination Chart
    IF AND THEN
    (1) DLN matches return posted to MF Open IDT(X) CIS case or assigned IVO/NCAT control (not a generic number) Send the return to files per IRM 21.5.1.4.9,ReCharging and Re-Filing Documents, or follow IRM 21.5.1.4.10,Classified Waste, as applicable.

    Note:

    Determine why the return was sent to process (i.e., AMS, CIS, history, etc) prior to taking any actions.

    No open IDT(X) CIS case or assigned IVO/NCAT control (not a generic number) Refer to paragraph (10)

    Exception:

    If TC 976 posted within 2 cycles of current date or is in PN status, take the following actions:

    • Open a MISC control base to your IDRS number using category "MISC" , activity "WT4CISDATE" (DATE = purge date), status "B" and current date.

    • A CIS case should be systemically generated within 2 weeks of the TC 976 posting date.

    • Hold the return until the CIS case is generated.

    • Update the activity to "CISPOSTED" and close the "MISC" base.

    (2) DLN matches return NOT posted to MF (i.e., Voided/Deleted or Identity Theft found on TRDBV) Whether open or none opened IDT(X) CIS case or assigned IVO/NCAT control (not a generic number) Go to paragraph (5) and continue the screening process.

    Note:

    Try to determine why the return was sent to process (i.e., AMS, CIS, history, etc.) prior to taking any actions.

  5. Use IRM 25.23.4.11.3,IDT with IRP Data, Refund Scheme or Schedule C Involvement, and IRM 25.23.4.11.1,IDT with IVO Involvement, paragraph (4) along with the chart below:

    NULLITY DETERMINATION CHART
    IF AND THEN
    (1) The TC 150 return has been determined to be a nullity utilizing the Refund Scheme Listing. The unprocessed return has been validated as filed by the CN owner utilizing IRP data for the year of the screened return. Edit the unprocessed return per paragraph (7) below and continue to paragraph (8)
    (2) IVO has determined the TC 150 return to be a nullity and does not match IRP data, accept the IVO determination.
    (3) The TC 150 return has been determined to be a nullity utilizing IRP data or Schedule C Case Processing. The unprocessed return has been validated as filed by the CN owner utilizing (3) years of IRP data or Schedule C Case Processing.
    (4) Extended research is needed to make a determination of bad and/or good return
    (i.e., less than 3 year’s IRP data, more than one TC 976/977, TC 610 payment, MFT 32 issues, transcript non-streamline procedures or meets criteria in IRM 25.6.1.13, Barred Assessments/Barred Statute Cases, etc.).
    The current account ASED has not expired
    and is not within 180 days.
    Edit the unprocessed return per paragraph (7) and send the return to SP for processing.
    Current account ASED has expired or within 180 days. Refer to paragraph (10)
    (5) The unprocessed return meets nullity criteria   Send the return to ICT as an IDT 3 using the IDTVA-A ICT Batch Sheet located on the IDT Hub.

    Note:

    If there is an open CIS case related to the return you are screening, input a case note indicating the action being taken (i.e., good return sent to SP to post TC 976). ASED updated and return being held by IDTVA screener until TC 976 posts, etc.).

  6. If it is determined the identity theft issue was previously resolved, follow the chart below.

    RESOLVED IDT CASES
    IF AND THEN
    (1) A TC 150 is present The ASED is greater than 90 days. Send the return to ICT as a XRET using Form 15303.
    Refer to the Form 15303 ICT XRET Cover Sheet Sample located on the IDT Hub.
    The ASED is less than 90 days. Set the return aside to create a CIS case. Take the following actions, once the case has been created:
    • Send return for exception scanning.

    • Input a TC 971 AC 010 to generate TC 977.

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

    (2) No TC 150 is present (i.e., IDT was on secondary TIN, IDT return was Voided/Deleted, or moved to MFT 32). The ASED is greater than 90 days. Edit the return per paragraph (5) and forward to SP or your local statute as applicable.
    The ASED is less than 90 days Set the return aside to create a CIS case. Take the following actions, once the case has been created:
    • Send return for exception scanning.

    • Input a TC 971 AC 010 to generate TC 977.

    • Once scanned to case, route to local statute through CIS for quick assessment.

    • Additional adjustments may need to be made after the quick assessment posts (AGI, TXI, exemptions, etc.).

  7. An unprocessed return from the TIN owner must be edited before it is sent to SP for processing. Refer to IRM 21.5.2.4.23.7, Coding and Editing Procedures and IRM 21.5.1.5.5,Processing/Reprocessing CIS Tax Returns, for additional guidance that may be applicable when sending a return for processing. Perform the following actions:

    • Notate "ITVA" in the upper left-hand corner of the return.

    • Edit the return SPC "B" (in the right-hand margin between the secondary TIN and PECF designation). This will allow the return to bypass all the UPC 147 reason codes except RC 4. See IRM 3.11.3.3.7.5, Special Processing Code (SPC).

    • If there is a name line change, update ENMOD prior to sending the return to SP for processing (e.g., single to joint).This will allow the return to bypass the UPC 166. See IRM 3.12.179.62,UPC 166 Filing Status Code (FSC) Mismatch.

    • When the unprocessed return is Married Filing Jointly (MFJ), input TC 594 CC 84 to satisfy the secondary TIN's filing requirement, if one is not present. Make sure there is a name line for the secondary TP’s TIN on the Master File (MF) for the same tax year or earlier. If not, update ENMOD with a name line for the secondary TP’s TIN for the same year.

    • If CC TXMODA reflects a MF status of "02" or "03" , see IRM 25.23.2.16.5,Closing Identity Theft Cases with Tax Delinquency Inquiries (TDI), for additional information.

  8. To ensure the unprocessed return will post as a TC 976, consideration of the current and "good return" ASED must be made prior to sending the return to SP for processing.

    ASED DETERMINATION DECISION CHART
    IF THEN
    (1) Current account ASED is greater than 180 days Continue to paragraph (9) and then send the unprocessed return to SP.
    (2) Current account ASED is within 90 days or has expired and the good return ASED will be greater than 180 days.

    Caution:

    Ensure the correct received date is being used prior to updating the ASED. Research CC TRDBV for a previously Voided/Deleted or Identity Theft return that matches the "good return" , and/or CC TXMOD/IMFOL for a TC 610 payment.

    Note:

    Interest penalty date in TRDBV, access code IA, is equal to the received date of the return.

    • Input a TC 560 on the account to update the ASED to 3 year’s from the received date of the good return.

      Caution:

      To prevent an unpostable (UPC 178-2), see IRM 3.12.179.73.3, UPC 178-2 Assessment Expiration Date (ASED).

    • Input TC 971 AC 522 following IRM 25.23.2.15,Initial Allegation or Suspicion of Tax-Related Identity Theft - IMF Identity Theft Indicators, as applicable.

    • Open a MISC control base to your IDRS number using category code "MISC," activity "PNASEDDATE" (DATE = purge date), status "B" and current date.

    • Hold the return until the ASED has posted (2-3 weeks).

    • Once the ASED has posted, complete "good return" edits, as applicable,"MISC" update the activity to "SNT2PROCES" and close the MISC base.

    • Send the return to designated SP area for processing.

    Note:

    Per IRM 3.11.3.64.2,Statutory Protection Cases. A statute clearance stamp is not required when SPC “B” is present

    (3) Good return ASED will be within 180 days of expiration.

    Note:

    180-day time frame allows for the ASED and TC 976 to post.

    Set aside to create a CIS case. Take the following actions, once the case has been created.
    • If the ASED is within 90 days, prepare and submit Form 2859, for a quick assessment following IRM 25.23.2.12,Statute Protection, as applicable.

    • If the ASED is within 91-180 days, continue remaining actions.

    • Input a TC 560 on the account to update the ASED to 3 year’s from the received date of the "good return" and suspend until posted.

      Caution:

      To prevent an unpostable (UPC 178-2), see IRM 3.12.179.73.3, UPC 178-2 Assessment Expiration Date (ASED).

    • Complete "good return" edits, per paragraph (7).

    • Input TC 971 AC 522, per paragraph (9) .

    • Send the return to designated SP area for processing.

    • Once the TC 976 has posted, refer to IRM 25.23.4,IDTVA Paper Process, for guidance on adjusting the account.

  9. Input TC 971 AC 522 following IRM 25.23.2.15,Initial Allegation or Suspicion of Tax-Related Identity Theft - IMF Identity Theft Indicators, as applicable. This includes other years of unresolved identity theft that may be found during the screening process, or have been identified by the taxpayer (via Form 14039 or similar statement).

  10. When a quick determination cannot be made whether the unprocessed return and/or the TC 150 is "good and/or bad" , additional research is needed. Proceed with the following:

    • Set the return aside until all paper inventory screening has been completed.

    • Once a determination has been made, send the unprocessed return to SP, ICT, Statute, or

    • Create a CIS case to yourself with the appropriate category and program code, per IRM 25.23.4.4 (2), Multiple Individuals Using the Same TIN - General Guidance for MXEN, and Identity Theft Cases.

    • Work the case using applicable procedures in IRM 25.23.4.5.3,Required Research for Mixed Entity and IDT Cases.

Missing Information
  1. If you receive a return without the required signatures and/or other missing information needed to process your case, you will need to correspond with the taxpayer.

    Note:

    If the signature is missing on an unprocessed good return, correspond for the signature before sending to SP.

    Do not reject the case due to a missing signature. Refer to the guidance in IRM 21.5.3.4.1.1,Tax Increase and Credit Increase Processing. Refer to actions in the 3rd "then" box for additional guidance.

Collection Activity - Form 14394/13794

  1. Form 14394 is used to suspend/resume collection activity. It is critical that taxpayers are not harmed while IDT claims are being considered.

    Form 14394 has two purposes:

    • To suspend collection activity while IDT claims or issues are being processed, or

    • To resume collection activity, reinstate an installment agreement, or place in Currently Not Collectible (CNC) status, if there is a balance due when all IDT claims or issues have been resolved.

    Note:

    If a Form 14394 was not sent upon receipt of the IDT claim, AND, you will be completing the case that same day, only send one Form 14394. Form 14394 is not required if the account is not in collection status 20, 22, 24, 26, 56, or 58 , , 58 etc.)

    Caution:

    Form 14394 is not required if there is no tax balance, only penalty and interest on the account.

  2. Form 13794 is used to release a lien on property and rights to property of a potential IDT victim. The decision to complete a Form 13794 is completely separate from the Form 14394.

    Note:

    The forms should be completed upon receipt, or at the earliest time possible.

Collection Activity - Form 14394
  1. To ensure the taxpayer is not being harmed from a levy, the following items require action:

    1. Collection status , 22, 24, 26,, or 58

      Note:

      Input a TC 470 with closing code 90 .

    2. FPLP, AKPFD, SITLP: The case has been in status 22, 24, or 26 AND there is a balance due AND has a TC 971 AC 060-FPLP (Federal Payment Levy Program) or TC 971 AC 601-AKPFD (Alaska Permanent Fund Dividend Levy Program) or TC 971 AC 60-SITLP(State Income Tax Levy Program) or TC 670 (Subsequent Payment) DES-PYMT-CD>PC 05 (levy) or 20 (SITLP).

    3. Active Levy: Taxpayers indicate they have an active levy against them. Levy payments will have a TC 670 DPC 05.

    4. TC 971 with literals "FPLP" (Federal Payment Levy Program): Cases subject to the FPLP will have a TC 971 AC 062, and levy payments will have a TC 670 DPC 18 or DPC19.

  2. If the case did not originate from IDTVA-ACSS, verify a Form 14394,Identity Theft/Return Preparer Misconduct Case Collection Alert was sent to IDTVA-ACSS. If IDTVA-ACSS was not notified, follow instructions for issuing Form 14394, as indicated on the form.

    Reminder:

    The Form 14394,Identity Theft/Return Preparer Misconduct Case Collection Alert, should be completed upon receipt, or at the earliest point possible.

  3. If the collection status is 26 and the case did not originate from the field, verify a Form 14394 was sent to the Revenue Officer (RO). If the RO was not notified, follow instructions for issuing Form 14394 as indicated on the form. The RO will stop collection activity for the years in question. Do NOT send the case. The determination should be made by the function. You can locate the RO by searching SERP, click the Who/Where tab, then click RO by TSIGN/ZIP/STATE. Enter the first six digits of the RO assignment number. Fax to the number provided for the RO group.

  4. The following transactions indicate a reversal or block from the Federal Payment Levy Program. TC 972 AC 060 (module reversed out of FPLP), TC 971 AC 061 (module blocked from FPLP). If these transactions are present and the only collection action identified is FPLP, no action is necessary and Form 14394 is not required.

  5. Routing of the Form 14394 is required to be documented in a CIS or AMS case note. The case note should include the suggested verbiage as follows:

    1. "Form 14394 sent to suspend collection activity" , or

    2. "Form 14394 sent to continue collection activity, reinstate an installment agreement, or Currently Not Collectible (CNC)" .

  6. If the case is determined not to be identity theft (NOIDT), notify ACSS, via Form 14394, to resume collection activity. Check the appropriate boxes indicating that the identity theft issue has been resolved.

Collection Activity - Form 13794 Additional Actions Required - Lien
  1. If there is a TC 582 (Lien Indicator) or TC 360 (Lien Fee Assessment) posted and a full abatement will reverse the tax liability to zero, prepare Form 13794,Request for Release, Partial Release, of Notice of Federal Tax Lien. Form 13794 should be completed and forwarded to the Collection Advisory.

    Note:

    Only Collection Advisory has the authority to reverse lien fees (TC 360) on accounts impacted by identity theft.

  2. Take the following actions when completing the Form 13794:

    1. Input as much information as possible regarding the abatement

    2. Include the Serial Lien Identification (SLID) Number from the Notice of Federal Tax Lien, if available

    3. Check box 9 indicating "Erroneous Lien"

    4. Include "ID Theft" in the "Reason" box

    5. Fax or e-mail Form 13794 to the Collection Advisory Unit for the state where the taxpayer currently resides

      Note:

      If you do not have access to the Automated Lien System (ALS), include a note asking Advisory to complete the SLID and TSIGN.

  3. Collection Advisory contacts can be found under the Who/Where tab on the SERP Home Page on the Advisory Units Contact List.

    Reminder:

    When adjusting an identity theft account where a NFTL was filed on the account (TC 582 posted) and a tax liability remains after the account has been adjusted the NFTL will remain in place. The NFTL will be systemically released when the account balance is satisfied (zero).

    Caution:

    When using the above Advisory Units Contact List page two to request reversal of TC 360 lien fees be sure to use the contact information under the Column "Other" . Do not send to the contact listed under the "Lien" column.

  4. If the taxpayer requests the Notice of Federal Tax Lien (NFTL) be released, refer the taxpayer to Publication 1450,Instructions for Requesting a Certificate of Release of Federal Tax Lien, to submit a written request for Certificate of release of erroneously filed notice of tax lien. Once the request is received, forward the request to Advisory with an explanation regarding the release situation. Advisory will determine whether to grant such a request on a case-by-case basis.

  5. The Advisory Unit will review the Notices of Federal Tax Lien (NFTL) filed against the taxpayer using the Automated Lien System (ALS). If all modules on the NFTL are satisfied, Advisory will request the release of the NFTL as an erroneously filed NFTL per IRC 6326(b). The release of the NFTL will reverse the TC 582. Advisory will abate the TC 360 associated with the NFTL filing and issue Letter 544,Letter of Apology - Erroneous Filing of Federal Tax Lien, to the taxpayer.

    Note:

    Routing of the Form 13794 is required to be documented in a CIS or AMS case note.

Collection Activity - Resume Collection Actions
  1. If the case is in Status 22/24, upon completion of determination and/or case actions, reverse the TC 470, if previously input, if you determined no IDT occurred.

  2. If a "NOIDT" determination is made, notify ACSS, via Form 14394, to resume collection activity. Check the appropriate box indicating that the "NOIDT" determination has been made and there is a remaining tax balance due.

  3. Upon completion of the case, if the action taken will result in a tax balance due or balance dues on non-identity theft years, notify ACSS, via Form 14394, to resume collection activity. Check the appropriate boxes indicating that the account has been resolved and there is a remaining balance due. Input a TC 472, if a TC 470 was previously input.

    Caution:

    Form 14394 is not required if there is no tax balance, only penalty and interest on the account.

Case Transfer Within IDTVA

  1. Generally, case transfers will occur when more than one IDTVA function has an open case control. To better assist the taxpayer and ensure end to end account resolution, one employee will take responsibility for the case. Refer to Exhibit 25.23.4-5, IDTVA Routing Matrix, if applicable.

  2. Examiners will check IDRS for multiple IDTVA open controls on the same or other tax periods for one taxpayer.

  3. All issues should be worked by the same employee. This will prevent duplication of work, potential unpostables, and incorrect adjustments on a module.

  4. In most cases, the employee with the earliest IDTVA control date will work all tax years. However, cases involving AUR and Exam adjustments may need to be referred to those specialized IDTVA employees for resolution.

  5. If any control bases are in Status A or B with identity theft involvement, the assigned employee must be contacted before taking action on the account. Once contact is made with the assigned employee or their manager, allow 3 business days for a response before continuing with case actions.

  6. All referrals within IDTVA will be made using Correspondence Imaging System (CIS).

Cases Requiring Routing/Reassignment to Other Functions

  1. Before proceeding, determine if your case should be routed/referred to another function, refer to the following IRM sections for additional guidance:

    • Exhibit 25.23.4-4,Identity Theft Functional Routing and Referral Charts

    • Exhibit 25.23.4-5,IDTVA Routing Matrix

    • Exhibit 25.23.4-7,IDTVA Work Types

    • IRM 25.23.11.5, BMF ID Theft Research.

    Reminder:

    Before referring the case, review guidance in IRM 21.3.3.4.2.1,Use of 86C Letter - Referring Taxpayer Inquiry/Forms to Another Office,

    to determine if the 86C letter is required.

    Note:

    Letter 86C letter is not required if the case is being transferred within IDTVA, through CIS or to another function in the same location.

Priority Codes for IDTVA-C Cases

  1. All identity theft cases should be treated as priority, however some cases require immediate attention.

  2. When sending a case to ICT for CIS batching certain cases will require a priority code to be noted on the batch sheet, as applicable. The priority codes are:

    Priority Code Definition
    Priority 1 TAS case - Form 12412, Operations Assistance Request (OAR) or ITARs – Form 14103 Identity Theft Assistance Request
    Form 14027B - Global Review Referrals or other cases as identified by functional guidance.
    Priority 2 For Statute Imminent case and for cases that have had a Statutory Notice of Deficiency issued and the taxpayer still has time to petition tax court.
    Priority 3 For all open AUR or open Exam cases.
    Blank All other inventory will be worked in IRS received date order.
  3. It may be necessary to update the priority code of a case as it is processed.

    Example:

    Case was originally built with no priority code. During the time, the case is waiting to be worked, TAS issues an OAR for the account. Using the ‘Update Data’ button in the Case Data section of your CIS case. The priority code would need to be updated to priority code "1" .

    Example:

    Case was originally built with no priority code. During the time, the case is waiting to be worked, the account comes within 180 days of the ASED expiring. The priority code would need to be updated to priority code "2" .

  4. Refer to specific functional IRMs for additional cases that may require immediate attention.

Reversing TC 971 AC 501, TC 971 AC 506, TC 971 AC 522

  1. There may be instances when it is necessary to reverse a TC 971 AC 501, TC 971 AC 506 or a TC 971 AC 522. Refer to the following references for specific guidance:

    • IRM 25.23.2.16.2,Manually reversing TC 971 AC 501

    • IRM 25.23.2.16.4,Manually reversing TC 971 AC 506

    • IRM 25.23.2.15.4,Reversing Unsupported Allegations of Identity Theft

Resolving Undeliverable Identity Theft Mail

  1. There may be instances when identity theft correspondence and/or letters are returned as undeliverable because the taxpayer may have moved or the incorrect address was input when resolving the IDT case. Refer to the chart below for additional guidance.

    Letter Action
    239C/5064C Letter (Suspense) Route to the employee with the open control
    239C/4674C Letter (Closing)
    1. Compare the information on the letter with the documentation on the closed case file. Look for any potential errors or omissions in working the case that may have caused the letter to be undeliverable. If you are unable to determine the reason for the undeliverable, it may be necessary to order the CN owner's return (if one was filed) to verify the entity information on the original return. This also includes verifying other documents attached to the return (e.g., Form 14039 and/or additional correspondence).
      Possible errors or omissions may include:

      1. Sending the letter to the wrong address

      2. Omitting an address change or address perfection (i.e., missing apt #)

      3. Incorrectly determining a thief’s return to be an SSN owner’s return

    2. If the undeliverable was not caused by an error or omission, destroy the undeliverable as classified waste.

    3. If the undeliverable was caused by an error or omission, take any action needed to correct the tax account and entity information. Resend the letter or another letter if appropriate.

    4. If during your research you determine additional closing actions were omitted, make the appropriate changes to correct the TP’s account. Send another letter to address all actions taken on the account, if appropriate.

      Note:

      Remember to update the case category code and post time under the correct function and program code if taking additional actions. Link your case to previous IDT case.

    Reminder:

    Undelivered mail should not be scanned into CIS per IRM 21.3.3.4.12.1.1,Undelivered Mail Procedures for Accounts Management.

Resolving Identity Theft Assistance Requests (ITARS) - Receipt of Form 14103 Referrals (AM IDTVA Sites ONLY)

  1. CSR/TE will receive a Form 14103, Identity Theft Assistance Request (ITAR) referral from an IPSU CSR (Andover or Fresno) when they are working to resolve a tax related issue involving identity theft regardless if there is an open control on IDRS or AMS on the case.

  2. CSR/TE can identify cases related to Form 14103 on AMS/CIS and their Automated Age Listing (AAL) by the presence of category code IDT9/IDS9 (category code updated by IPSU). IDTVA-C employees can identify cases by the presence of priority code 1.

  3. The Form 14103 MUST have an acknowledged receipt within 5 business days via secure e-mail or by entering a Case Note on the linked cases on AMS/CIS. See IRM 25.23.2.2.2, Required Case and History Notes, for guidance regarding IRM required, AMS narratives and CIS Case notes.

    Note:

    If responding by secure e-mail, you must include your full name (first and last) as well as your standard employee identifier (SEID).

  4. Identity theft cases referred with the Form 14103 are considered priority (like a TAS OAR) and must be worked accordingly.

  5. Review Section IV, Specific Assistance Requested, of the Form 14103 and determine whether the recommended action is appropriate and the requested completion date is reasonable.

    IF Contact the IPSU CSR noted in Section II of the Form 14103 either by secure e-mail or phone to
    There are questions related to the recommended action provided by the IPSU CSR Clarify, discuss and understand the recommended action and agree to the recommended completion date, enter CIS case note, "COMPLETION DATE ACCEPTED -MM/DD/YYYY" .
    The requested completion date cannot be met Negotiate a completion date based on the process(es) required to resolve the issue and enter in Box 4 of Section IV of the Form 14103. The function and IPSU CSR should reach an agreement on the substantive case issue, recommended actions and follow-up and completion dates. Once an agreement is reached on a new completion date, enter CIS case note, "NEW COMPLETION DATE - MM/DD/YYYY" .
  6. The CSR/TE assigned to the tax related issue has the responsibility for providing the taxpayer with official closing documents as directed in IRM procedures and providing copies to the AM IPSU CSR.

    Note:

    Sites not specialized in identity theft receiving a Form 14103 will perform the IRM required preliminary research per IRM 25.23.4.5,Preliminary Research - Preparing the Case for Resolution, when appropriate, reassign the case to the IDT holding number, per the Accounts Management Site Specialization Temporary Holding Numbers Listing, located on SERP. Also change the category code to an IDT9/IDS9.

  7. The IDTVA employee is required to provide a status update every 30 days to AM IPSU. The status update can be made by:

    • Sending a secure e-mail to AM IPSU CSR, or

    • Entering a Case Note on the linked CIS cases providing a status update ex: "ADDITIONAL INFORMATION FROM TAXPAYER NEEDED, LETTER 4475C ISSUED" , or; "TC 150 REQUESTED FROM FILES," etc. By entering CIS case notes with periodic and required status updates, it assists the CSR in responding to phone inquiries from the taxpayer and by providing a better status update on their identity theft related case, or

    • Sending a fax (if either of the two options above is not available).

      Note:

      If the ITAR control was closed to TAS because the taxpayer is experiencing an economic burden, the IDT9/IDS9 control must be reverted back to the original category control and the Form 14103 referral returned to the AM IPSU CSR.

      Exception:

      This is not applicable to IDIX cases or IDTVA-C cases

  8. Once the tax related issue is resolved, and all adjustment actions have been input, the IDTVA employee will return the Form 14103 to the IPSU CSR with Section V and VI completed via CIS or fax when CIS is not available. Enter CIS case note, "FORM 14103 SECTION V AND VI COMPLETED."

    Note:

    Sites not specialized in Identity Theft will return the Form 14103 to IPSU after completing the preliminary research in IRM 25.23.4.5,Preliminary Research - Preparing the Case for Resolution.

    Also change the category code to an IDT9/IDS9.

    Exception:

    This is not applicable to IDIX cases or IDTVA-C cases.

Mixed Entity Procedures

  1. A mixed entity case is created when two taxpayers file a return with the same TIN, also known as the common number (CN). Normally, this condition is identified while working CP 36, Duplicate/Amended Filing Conditions, transcripts. Because an external data breach return can be identical or similar, also refer to IRM 25.23.4.4.2,Required Actions on All Identified IDT Cases, for additional items to review to prevent the mishandling of an actual IDT case.

    Note:

    Mixed entity cases received in IDTVA-C are returned to the referring function. See IRM 25.23.10.11,Post Function Referral Procedures.

Resolving Mixed Entity Cases

  1. Analyze the case and identify the correct and incorrect taxpayer for the CN as follows:

    1. Taxpayer A correctly used the TIN and remains on the CN.

    2. Taxpayer B incorrectly used the TIN. Taxpayer B’s return will be input to a valid TIN, input to an Internal Revenue Service Number (IRSN), or nullified, depending on the results of research/taxpayer contact.

      Note:

      There can be more than one Taxpayer "B" that incorrectly used the TIN. See IRM 25.23.4.21.3,A Different Valid TIN Is Not Located AND Neither Return was Filed by Common Number Owner (Bad/Bad), for additional guidance on how to process this type case.

      Caution:

      Taxpayer B is moved to an IRSN only when it has been verified that the CN does not belong to Taxpayer B and a valid different number cannot be located.

      Example:

      Taxpayer A, John Smith, and Taxpayer B, Jane Smythe, are both using the CN. NUMIDENT indicates that the CN was assigned to John Smith. NUMIDENT does not indicate that the CN was ever assigned to Jane Smythe. Research and correspondence with Taxpayer B does not provide a valid TIN for Taxpayer B, Jane Smythe. Taxpayer A, John Smith, is the correct CN owner and would remain on the CN. Taxpayer B, Jane Smythe, is the incorrect taxpayer and would be moved to an IRSN.

       

      Caution:

      If Taxpayer B's return is to be reprocessed AND Taxpayer B's return shows a primary and a secondary taxpayer, research the secondary taxpayer's account to determine if a return has already been filed by the secondary taxpayer for the tax year at issue. If a return has been filed by the secondary taxpayer, resolve the duplicate filing issue before reprocessing Taxpayer B's return. Not resolving the duplicate filing issue will result in the generation of a CP 36F case. See IRM 21.6.7.4.5,Multiple Uses of Taxpayer Identification Numbers - CP 36F.

  2. If either account contains an offset (CRN 896 or CRN 898) to a state or federal agency, take no action before referring to IRM 21.4.6.4.2.12, TOP Offsets Involving ID Theft.

  3. Consider possible changes to the Return Processable Date (RPD). See IRM 21.5.6.4.17, I- Freeze.

  4. For mixed entity cases involving identity theft, see IRM 25.23.4.21.1.1Identity Theft - More Than One Return Present.

Valid TIN Located - Taxpayer "A" Posted First

  1. The following procedures must be used when a valid different TIN is found for Taxpayer B and Taxpayer A posted first:

    Note:

    Disregard references to ID theft procedures when working a true mixed entity.

    1. Input TC 290 blocking series 00 and use Taxpayer A's return as the source document. Notate in remarks "Mixed entity" or similar remarks.

      Note:

      If Taxpayer A's return is not present, input TC 290, blocking series 05, and "No Source Document (NSD)" to release the "A" freeze.

    2. Input TC 971 with action code 002. Enter Taxpayer B's TIN as a cross-reference. Refer to IRM 21.5.1.4.8,Transaction Code 971, for additional guidance.

    3. Input TC 971 with action code 017 on Taxpayer B's account after the TC 000 posts. Enter Taxpayer A's TIN as a cross-reference. Refer to IRM 21.5.1.4.8,Transaction Code 971 , for additional guidance.

      Note:

      Close the CIS base and monitor the TC 000 for posting then input the TC 971 AC 017.

    4. Update the entity on Taxpayer A's account if the original information has changed.

    5. Transfer Taxpayer B's payments to his/her account and establish a current entity if not present.

      Note:

      If TC 000 is the first action input, the credit transfer bypasses the National Account Profile (NAP) validity check.

    6. Take the appropriate steps to post Taxpayer B's tax information to the correct TIN.

      Note:

      If a refund was issued from the CN to Taxpayer B, the refund transaction must be moved to Taxpayer B's TIN. See IRM 21.5.2.4.23.10, Moving Refunds. Maintain a monitored control base on IDRS on both accounts and monitor until all resulting transactions post correctly.

    7. If the taxpayer or the tax return preparer used an incorrect TIN, send a Letter 257C advising the taxpayer of the correct TIN to use. If Submission Processing (SP) processed the return using a different TIN, send a Letter 257C but do not mention the TIN SP edited on the return during processing.

    8. See the IDT closing letter chart in Exhibit 25.23.4-10,IDT Closing Letter Decision Chart, to determine which closing letter to send.

    9. If the incorrect TIN is NOT the result of taxpayer error, preparer error, or SP error, input the appropriate TC 971 AC 501 or TC 971 AC 506 with the appropriate posting delay code(s) on the entity module of the CN. Use the SECONDARY-DT field to indicate the tax year in question. Use the TRANS-DT field to indicate the current (input) date. Input WI AM OTHER in the MISC field, if applicable.

    10. Before finalizing your case, also refer to IRM 25.23.4.13Research, Input, Annotations and Action Requirements for Streamline/Non-Streamline Case Processing, to ensure all actions have been taken, as applicable.

Valid TIN Located - Taxpayer "B" Posted First

  1. The following procedures must be used when a valid different TIN is found for Taxpayer B and Taxpayer B posted first:

    Note:

    Disregard references to ID theft procedures when working a true mixed entity.

    1. Adjust the CN account to reflect Taxpayer A's return data using blocking series 00. If working on CIS, the adjustment is still input using blocking series 00 since Taxpayer A's return is considered the original return; however it should be input as a NSD.

    2. If Taxpayer’s A return was received after the return due date, refer to IRM 20.2.4.5,Unprocessible Returns, and IRM 20.2.4.5.1,Updating the RPD on Unprocessible Returns, for additional guidance. For the purpose of updating the RPD, this IRM section will be used for official guidance.

    3. If Taxpayer A has a balance due and a FTP is required, refer IRM 20.1.2.1.6.3, Wrong Return Posted First, for additional guidance.

    4. If EITC recertification indicator placed on account as a because of an IDT return, reverse the indicator. Refer to IRM 4.19.14.6 (6),Recertification, for additional guidance.

    5. Use priority code 1 if the return requires DIF scoring.

    6. Use the appropriate hold code to prevent issuing erroneous notices and/or an erroneous refund to Taxpayer A. You must use hold code 4 when a manual refund is required.

    7. Use a posting delay of 2 cycles on the adjustment if Taxpayer B requested a direct deposit and the refund did not generate due to the TC 976. This will allow the TC 971 AC 001 to post, before the adjustment, and prevent the refund from being direct deposited into Taxpayer B's account.

    8. See (2) below for ACA consideration if adjusting the 2014 tax year or later.

    9. Address any incorrect Combat Zone changes made to Taxpayer B's account, if Taxpayer A was in a Combat Zone. Combat Zone (CZ) accounts, identified by a -C freeze, indicate a taxpayer who is, or was serving in a designated combat zone area. The -C freeze stays on the account even after the taxpayer is no longer in the CZ. When working an account that contains a -C freeze, additional research is required to determine the taxpayer's CZ status.

      1. Research CC IMFOLE for the Combat indicator on Line 11, to determine the correct action to take.

      2. If Combat indicator is "1," then the taxpayer is still serving in a combat zone. Any compliance activity such as assessing or collection of tax is prohibited. However, if the taxpayer has other issues or requests information, you may work these other issues and contact the taxpayer, if needed.

      3. If Combat indicator is "2," then the taxpayer is no longer a combat zone participant. Follow normal procedures to work the case.

    10. If ID theft year is 2008 and First Time Home Buyer Credit (FTHBC) was received from the TC 150, see IRM 21.6.4.4.18.4, Manually Adjusting the Recapture Amount.

    11. Transfer Taxpayer B's payments to his/her correct account.

    12. Input TC 971 with action code 001. Enter Taxpayer B's TIN as cross-reference. Refer to IRM 21.5.1.4.8,Transaction Code 971, for additional guidance.

    13. If a refund was issued on the CN to Taxpayer B, it must be moved to Taxpayer's B valid TIN. See IRM 21.5.2.4.23.10,Moving Refunds, for moving refund procedures. Maintain a monitored control base on IDRS on both accounts and monitor until all resulting transactions post correctly.

    14. Adjust the Assessment Statute Expiration Date (ASED), if necessary. Notate on CIS "DUP (DLN) (last 6 digits of the DLN xxxxx-x) becomes the original" or similar remarks.

    15. Correct the entity module to reflect Taxpayer A's address using information on CIS, AMS, and IDRS to determine the most current address.

    16. Take the appropriate steps to post Taxpayer B's tax information to the correct TIN. See (3) below.

    17. Input TC 971 with action code 017 on Taxpayer B's account if the account is established. Refer to IRM 21.5.1.4.8, Transaction Code 971 , for additional guidance. Enter Taxpayer A's TIN as a cross-reference. If not established, input TC 000, close the CIS base, monitor for the posting of the TC 000, and then put the TC 971 AC 017. Refer to IRM 3.13.5.115,Establishing a New Account (TC000), for additional guidance.

    18. If the taxpayer or the tax return preparer used an incorrect TIN, send a Letter 257C advising the taxpayer of the correct TIN to use. If SP processed the return using a different TIN, then send a Letter 257C but do not mention the TIN SP edited on the return during processing.

    19. See the IDT closing letter chart in Exhibit 25.23.4-10,IDT Closing Letter Decision Chart, to determine which closing letter to send.

    20. If the incorrect TIN is NOT the result of taxpayer error, preparer error, or SP error, input the appropriate TC 971 501 or TC 971 AC 506 with the appropriate post and delay code(s) on the entity module of the CN. Use the SECONDARY-DT field to indicate the tax year in question. Use the TRANS-DT field to indicate the current (input) date. Input "WI AM OTHER" in the MISC field, if applicable.

    21. If Taxpayer A indicates yes to the Presidential Election Campaign Fund (PECF) and Taxpayer B did not, then prepare a dummy Form 1040X. Refer to procedures in IRM 21.6.7.4.12,Presidential Election Campaign Fund (PECF).

  2. For 2014 and later returns, correct Taxpayer A’s account to reflect provisions of the Affordable Care Act (ACA).

    1. Compute the Premium Tax Credit (PTC) and all related data elements. See IRM 21.6.3.4.2.12.4, Tools for Accessing ACA-Taxpayer Data, and IRM 21.6.3.4.2.12.7,Adjusting Accounts.

    2. Determine the taxpayer’s liability for the Shared Responsibility Payment (SRP). See IRM 21.6.4.4.21.3, Shared Responsibility Payment Overview.

    3. Before finalizing your case, also refer to IRM 25.23.4.13Research, Input, Annotations and Action Requirements for Streamline/Non-Streamline Case Processing, to ensure all actions have been taken, as applicable.

  3. The following should be taken into consideration when processing Taxpayer B's tax information to the correct TIN:

    If Then
    The TC 976/TC 977 return bypassed Discriminate Information Function (DIF) scoring After adjusting the account to reflect the TC 977/TC976 return information forward the return to Examination for DIF scoring if it meets any of the criteria in IRM 21.5.2.4.23.6, DIF SCORE or CLASSIFICATION "Send Return(s) to Examination for Review". DO NOT refer Forms 1040EZ.
    There is no TC 150 on Taxpayer B's account for the tax period involved Reprocess Taxpayer B's return. See IRM 21.5.2.4.23,Reprocessing Returns/Documents .
    There is a TC 150 on Taxpayer B's account for the tax period involved Adjust the account, if necessary. Follow IRM 21.6.7.4.4,Duplicate or Amended Returns - CP 36 (Duplicate Filing Condition).
  4. If Taxpayer A is due a refund, the refund should be systemically released unless an exception applies. See IRM 21.4.4.3 (3), for situations that may still require a manual refund. When it is necessary to issue a manual refund, HC 4 must be used. Disregard any instructions to use HC 4 in a situation other than when issuing a manual refund or when appropriate. The manual refund should be issued beforethe return has been DIF Scored. Input a priority code 1 on the case. Refer to IRM 21.4.4.2, Why Would A Manual Refund Be Needed and IRM 21.4.4.5, Preparation of Manual Refund Form, for additional guidance on issuing a manual refund.

    Exception:

    If Taxpayer A (or the spouse of Taxpayer A) filed a Form 8379, Injured Spouse Allocation, and your site does not work injured spouse cases do not attempt to issue a refund. Instead follow the instructions in (5) below.

  5. If Taxpayer A (or the spouse of Taxpayer A) filed an injured spouse claim, correct the account to reflect Taxpayer A’s information and then refer the Debtor Master File Case (DMFC) to the specialty group to process the injured spouse claim:

    1. Follow all instructions in (1) (2) and (3) above except use hold code 4 on the adjustment and/or use TC 570 on credit transfers to hold the overpayment.

    2. After inputting all account actions, close the CIS case.

    3. Open a new CIS case with category code "DMFC" . Assign the case to IDRS number located on the Accounts Management Site Specialization Temporary Holding Numbers listing located on SERP. For the required fields, input the doc type as "Injured Spouse Claim" , use program and function code "ADJ-710-97140," "Priority 2" and reason "Form 8379 attached" .

      Reminder:

      If your site works both IDT case work and injured spouse case work, do not reassign the case. The case should be retained and worked within your site.

    4. Link the new CIS case to the closed CIS case.

Valid Different TIN Not Located for Taxpayer "B"

  1. If the case does not involve an ITIN and a different valid TIN is not located for Taxpayer B through research/correspondence, obtain an Internal Revenue Service Number (IRSN) for Taxpayer B and take the following action:

    If Then
    Taxpayer A posted first
    1. Follow procedures in IRM 25.23.4.9.2,Valid TIN Located - Taxpayer "A" Posted First. Enter the IRSN where entry of a TIN for Taxpayer B is applicable.

      Exception:

      Do not send the Letter 257C. Send a Letter 4675C advising Taxpayer B to contact SSA and use the IRSN for federal tax purposes until SSA determines the correct SSN. SSA will advise the taxpayer to file Form W-7 to obtain an ITIN if the taxpayer cannot obtain a SSN.

      Caution:

      When corresponding with the non-owner of the CN, send the letter from the non-owner's IRSN. Do not include the CN in your letter to the non-owner.

      Exception:

      Edit with Computer Condition Code (CCC) 3 to hold the refund. To prevent unnecessary AMRH transcripts, if the overpayment is a year old or older transfer the overpayment to Excess Collections. See IRM 21.2.4.3.10.1, Excess Collection File (XSF) for AMRH.

      Exception:

      Do not correspond to Taxpayer B, if you are unable to locate a good address. Change the address for Taxpayer B to the Service Center address.

    Taxpayer B posted first
    1. Follow procedures in IRM 25.23.4.9.3,Valid TIN Located - Taxpayer "B" Posted First. Enter the IRSN where entry of a TIN for Taxpayer B is applicable.

    2. Allow the math error process resulting from the reprocessing of the return under an IRSN and the normal Collection process to address any balance due issues.

      Exception:

      Do not send the Letter 257C. Send a Letter 4675C advising Taxpayer B to contact SSA and use the IRSN for federal tax purposes until SSA determines the correct SSN. SSA will advise the taxpayer to file Form W-7 to obtain an ITIN if the taxpayer cannot obtain a SSN.

      Caution:

      When corresponding with the non-owner of the CN, send the letter from the non-owner's IRSN. Do not include the CN in your letter to the non-owner.

      Exception:

      Do not correspond to Taxpayer B, if you are unable to locate a good address. Change the address for Taxpayer B to the Service Center address.

    3. If this is a TIN-Related Problem Secondary case, input 594–84 on the Secondary TIN to cross-reference the Primary TIN, if it has not systemically generated already.

    If the case involves ITINs and a different valid TIN is not located for Taxpayer B through research/correspondence, obtain an Internal Revenue Service Number (IRSN) for Taxpayer B and take the following action:

    If Then
    Taxpayer A posted first
    1. Follow procedures in IRM 25.23.4.9.2,Valid TIN Located - Taxpayer "A" Posted First. Enter the IRSN where entry of a TIN for Taxpayer B is applicable.

      Exception:

      Do not send the Letter 257C. Send a Letter 4675C advising Taxpayer B to use the IRSN for federal tax purposes and to file a new Form W-7, Application for IRS Individual Taxpayer Identification Number.

      Caution:

      When corresponding with the non-owner of the CN, send the letter from the non-owner's IRSN. Do not include the CN in your letter to the non-owner.

      Exception:

      Do not correspond to Taxpayer B if you are unable to locate a good address. Change the address to the Service Center address.

      Exception:

      Edit with Computer Condition Code (CCC) 3 to hold the refund. To prevent unnecessary AMRH transcripts, if the overpayment is a year old or older transfer the overpayment to Excess Collections. See IRM 21.2.4.3.10.1, Excess Collection File (XSF) for AMRH.

    Taxpayer B posted first
    1. Follow procedures in IRM 25.23.4.9.3,Taxpayer B Posted First. Enter the IRSN where entry of a TIN for Taxpayer B is applicable.

    2. Allow the math error process resulting from the reprocessing of the return under an IRSN and the normal Collection process to address any balance due issues.

      Exception:

      Do not send the Letter 257C. Send a Letter 4675C advising Taxpayer B to use the IRSN for federal tax purposes and to file a new Form W-7, Application for IRS Individual Taxpayer Identification Number.

      Caution:

      When corresponding with the non-owner of the CN, send the letter from the non-owner's IRSN. Do not include the CN in your letter to the non-owner.

      Exception:

      Do not correspond with the Taxpayer B if you are unable to locate a good address. Change the address to the Service Center address.

Invalid SSN - Mixed Entity

  1. When a mixed entity situation occurs on an invalid SSN, take the following actions:

    If Then
    (1) A different valid TIN is located for each taxpayer
    1. Consider the TC 150 to be Taxpayer A and TC 976, or TC 977 to be Taxpayer B.

    2. Input an entity transaction code to move data on the invalid TIN to Taxpayer A's valid TIN, per guidance in IRM 21.6.2.4.1,Resequencing Accounts, paragraph 4, as applicable.

    3. Follow procedures in IRM 25.23.4.9.2,Valid TIN Located - Taxpayer "A" Posted First.

      Exception:

      Send both taxpayers a Letter 257C.

    (2) A different valid TIN is located for only Taxpayer A (the first posted return)
    1. Obtain an IRSN for Taxpayer B.

    2. Input an entity transaction code to move data on the invalid TIN to Taxpayer A's valid TIN, per guidance in IRM 21.6.2.4.1,Resequencing Accounts, paragraph 4, as applicable.

    3. Follow procedures in IRM 25.23.4.9.2,Valid TIN Located - Taxpayer "A" Posted First.

      Exception:

      Send a Letter 257C to Taxpayer A. Send a Letter 4675C advising Taxpayer B to contact SSA and use the IRSN for federal tax purposes until SSA determines the correct SSN. SSA will advise the taxpayer to file Form W-7 to obtain an ITIN if they cannot obtain an SSN.

      Caution:

      When corresponding with the non-owner of the CN, send the letter from the non-owner's IRSN. Do not include the CN in your letter to the non-owner.

      Exception:

      Do not correspond with either taxpayer if you are unable to locate a good address. Change the address to the Service Center address.

      Note:

      Whenever reprocessing a return to taxpayer B's IRSN, edit with Computer Condition Code (CCC) 3 to hold the refund, (unless moving a previously issued refund).

    (3) A different valid TIN is located for only Taxpayer B (the second posted return)
    1. Obtain an IRSN for Taxpayer A.

    2. Input an entity transaction code to move data on the invalid TIN to Taxpayer A's IRSN, per guidance in IRM 21.6.2.4.1,Resequencing Accounts, paragraph 4, as applicable.

    3. Follow procedures in IRM 25.23.4.9.2,Valid TIN Located - Taxpayer "A" Posted First.

      Exception:

      Send a Letter 257C to Taxpayer B. Send a Letter 4675C advising Taxpayer A to contact SSA and use the IRSN for federal tax purposes until SSA determines the correct SSN. SSA will advise the taxpayer to file Form W-7 to obtain an ITIN if they cannot obtain an SSN.

      Caution:

      When corresponding with the non-owner of the CN, send the letter from the non-owner's IRSN. Do not include the CN in your letter to the non-owner.

      Exception:

      Do not correspond with the Taxpayer A if you are unable to locate a good address. (In this example, "Taxpayer A " is the non-owner.

      Exception:

      Do not input TC 971 AC 506.

    (4) A different valid TIN is not located for either taxpayer
    1. Obtain IRSNs for both taxpayers posted to the invalid segment of the CN.

    2. Consider the TC 150 to be Taxpayer A and the TC 976 or, TC 977 to be Taxpayer B.

    3. Input an entity transaction code to move data on the invalid TIN to Taxpayer A's IRSN, per guidance in IRM 21.6.2.4.1,Resequencing Accounts, paragraph 4, as applicable .

    4. Follow procedures in IRM 25.23.4.9.2,Valid TIN Located - Taxpayer "A" Posted First.

      Exception:

      Do not send a Letter 257C. Send both taxpayers a Letter 4675C. Advise both taxpayers to contact SSA and use the IRSN for federal tax purposes until SSA determines the correct SSN. SSA will advise the taxpayer(s) to file Form W-7 to obtain an ITIN if they cannot obtain a SSN.

      Caution:

      Send the letters to each taxpayer from his/her IRSN. Do not include the CN in your letters.

      Exception:

      Do not correspond with the taxpayer if you are unable to locate a good address. Change the address to the Service Center address.

      Exception:

      Do not input TC 971 AC 506.

    Caution:

    Do not release the -A freeze or invalid TIN freeze when moving taxpayer data to an IRSN.

Mixed Entity - TC 576 Taxpayer "A" Posted First

  1. Use the following procedures when a TC 576 is present and Taxpayer A posted first.

    If And Then
    (1) A valid SSN is located Taxpayer A posted first, creating the unallowable (UA) hold
    1. Input TC 971 with action code 002. Use Taxpayer B's SSN as the cross-reference SSN.

    2. Input TC 971 with action code 017 on Taxpayer B's account. Enter Taxpayer A's TIN as a cross-reference.

    3. Update Taxpayer A's entity if the original information has changed.

    (2) A subsequent adjustment action is necessary to transfer Taxpayer B's payment to his account  
    1. Route to Examination.

    2. Request input of a partial TC 300 with hold code 4 to release the "-Q" freeze.

    3. Transfer Taxpayer B's payments to his/her account upon Examination confirmation. Input TC 570 to prevent overpayment from refunding.

    4. Route Taxpayer A's return to Examination for resolution of the UA condition.

    5. Annotate closing action. Examination is responsible for the release of the "-A" freeze.

    (3) There is no TC 150 on Taxpayer B's account for the module involved   Reprocess Taxpayer B's return. See IRM 21.5.2.4.23,Reprocessing Returns/Documents.

    Note:

    MF processing freezes the refund and establishes Audit Information Management System (AIMS) if an UA condition exists

    (4) Taxpayer B's account contains a TC 150 for the tax period involved   Adjust the account, if necessary. Follow IRM 21.6.7.4.4,Duplicate or Amended Returns - CP 36 (Duplicate Filing Condition).
    (5) The taxpayer or tax return preparer used an incorrect SSN   Send a Letter 257C to inform the taxpayer.

    Note:

    If SP processed the return using a different TIN, then send a Letter 257C but do not mention the TIN SP edited on the return during processing.

    (6) The incorrect TIN is NOT the result of taxpayer error, preparer error, or SP error   Input TC 971 AC 506 with a posting delay of 2 cycles on the entity module of the CN. Use the SECONDARY-DT field to indicate the tax year in question. Use the TRANS-DT field to indicate the current (input) date. Input "WI AM MULTFL" in the MISC field, if applicable.

    Exception:

    If the applicable procedures involved in processing the current case already require the input of TC 971 AC 501, then do not input TC 971 AC 506.

Mixed Entity - TC 576 Taxpayer "B" Posted First

  1. When a valid SSN is located, Taxpayer B's return posted first and Taxpayer A's return contains no Unallowable Code (UA) condition, take the following action:

    1. Route to Examination.

    2. Request closure of AIMS on the CN.

    3. Annotate the closing action taken on the account. Include the SSN and period to which Taxpayer B's return was processed. Examination monitors the account for posting of the reprocessed return.

      Note:

      MF processing freezes the refund and establishes AIMS if an UA condition is present.

    4. Suspend case monitoring for the AIMS closure.

    5. Upon closure, follow procedures in IRM 25.23.4.9.3,Valid TIN Located - Taxpayer "B" Posted First.

  2. When a valid SSN is located, Taxpayer B's return posted first and there is an UA condition on Taxpayer A's return, take the following action:

    1. Route to Examination.

    2. Request input of a partial TC 300 .00 with hold code 4 to release "-Q" freeze.

    3. Suspend the case.

      Note:

      AIMS remains open.

    4. Upon confirmation, follow procedures in IRM 25.23.4.9.3,Valid TIN Located - Taxpayer "B" Posted First.

    5. Route Taxpayer A's return to Examination for resolution of the UA condition.

    6. Annotate all pertinent information (e.g., John Maple [Taxpayer A] posted as TC 976 on SSN 000–00–0001. Return contains UA Earned Income Tax Credit (EITC). John Maple [Taxpayer B] reprocessed to correct SSN 000–00–0000).

Mixed Entity Invalid SSN - TC 576

  1. When a mixed entity occurs on an invalid SSN, use procedures in IRM 25.23.4.9.5,Invalid SSN - Mixed Entity.

Streamline Identity Theft Overview

  1. Identity Theft (IDT) occurs when a Social Security Number (SSN) is used by someone who is not the true taxpayer and files a fraudulent return without the SSN owner’s knowledge/consent.

  2. Procedures in this section are for cases where IDT has been determined and the IDT return is a nullity. These cases are called Category 7 or CAT 7 because of how they may have been identified by Return Integrity Operation (RICS) in Electronic Fraud Detection System (EFDS). See IRM 25.25.4.3, Identity Theft Return Categories, for more information regarding other categories utilized by RICS. In addition, cases can be determined as a nullity case utilizing IRP Data and/or as identified on the Fraud Refund Scheme Listing. Any lost refunds on the IDT return should be moved to the 1545 account. Refer to IRM 25.25.4.7, Reversing Identity Theft (IDT) Lost Refunds, for additional guidance.

  3. Each return/case must be considered separately for each tax year. If all the IDT returns on an account can be nullified, the case should be worked as a streamline (CAT 7) case. If one or more of the IDT returns cannot be nullified, that individual case or cases should be worked as a non-streamline case. See IRM 25.23.4.21,Non-Streamline IDT Case Processing - Determining Ownership of the Common Number.

    Exception:

    Identity theft returns resulting from an external business data breach, can be nullified with lead/managerial approval. Identity theft resulting from data breaches may be challenging to recognize, but careful and thorough research must be performed to ensure we don’t treat those returns as true duplicates or reject valid claims. These returns may have duplicate or similar information.

  4. Proceed to IRM 25.23.4.11,Streamline IDT Case Type Identification, to identify which streamline case type applies to your case.

Streamline IDT Case Type Identification

  1. You must determine the case type based on one or more of the following four streamline case methods:

    • IDT with IVO Involvement

    • IDT with Decedent Taxpayer Involvement

    • IDT with IRP Data, Refund Scheme or Schedule C Involvement

    • IDT with Married Filing Joint Scheme Involvement

    Note:

    The IRM references in bullets 1-4 above are listed in the order in which you should begin the streamline process and to begin the process to nullify returns. In some instances, a case may have one or more of the characteristics identified in either of the streamline processes. You should review the guidance for each process to determine which method will allow you to work your case effectively and efficiently.

  2. For single returns, when the IDT return is the only return posted to the account, follow guidance in IRM 25.25.4.5,Identity Theft (IDT) Category 7 - Single Return/Deceased/X-Ref - No Lost Refund Process , if the refund is not lost, or IRM 25.25.4.6, Identity Theft (IDT) Category 7 - Single Return/Deceased/X-REF - Lost Refund Process, if the refund is lost. Also adhere to the following bullet items below when resolving cases in IRM 25.25.4.

    • Disregard instructions regarding EFDS and STARS. (These systems are used by IVO only)

    • Do not close IVO control bases

    • Disregard instructions to send Letter 4310C. (This letter is used by IVO only).

      Note:

      Send Letter 4674C to the true taxpayer, if applicable. If the taxpayer is deceased, refer to IRM 21.3.3.4.17,Outgoing Correspondence, for additional information regarding address and salutation requirements.

      Note:

      After following the required guidance in IRM 25.25.4, refer to IRM 25.23.4.13, and follow the applicable actions related to your specific case.

  3. If you are processing a case with multiple returns, proceed to the next IRM sections to determine your streamline case method.

IDT with IVO Involvement

  1. Integrity & Verification Operation (IVO) is a pre-refund revenue protection program focused on identifying and stopping fraudulent refunds primarily generated from wage and withholding type of income. Accounts Management utilizes the CAT 7 process to streamline working identity theft cases. Much of this activity occurs very early in the tax year prior to normal processing time frames and involves only originally filed returns.

  2. Accounts with IVO involvement will show TC 971(s) with AC 134/ 617 or a TC 971 AC 199 with various miscellaneous codes and the account will reflect issuance of a CP 05 notice. Refer to IRM 21.5.6.4.35, -R Freeze Overview For Accounts with IVO Involvement, for other indicators of IVO activity. If there is no -A freeze and the taxpayer indicates that the TC 150 was backed out in error by IVO, refer the case per IRM 25.25.5.2,General Correspondence Letters/Notices, paragraph (3). Also complete the following actions:

    • Send an e4442 to IVO stating that the return was backed out in error as identity theft and needs to be reinstated

    • Place the e4442 in the "RICS IVO Complex Issue" , Not ID Theft Queue

  3. On cases with a P- Freeze with a TC 841 DLN blocking series 77711, 77712 or 77713. Only IVO employees can release the refund. If the account also contains a -A Freeze work the case using normal procedures, but also refer the case to IVO to release the freeze. Send an e4442 to IVO requesting release of the P- Freeze.

  4. Cases where IVO determined the return to be fraudulent show one of the following:

    • The account may be completely reversed.

    • The account will be completely reversed except for a refundable credit.

      Note:

      Cases that meet at least one of the last bullet items below are closed as an IDT8/IDS8 case.

    • The account won’t be reversed but TXMOD shows that a CP 05A notice was issued (IDT8/IDS8 case).

    • The account won’t be reversed but TXMOD shows a MISC field "AMWEX60033 NOCP05A" (IDT8/IDS8 case).

    • The account may show a TC 971 AC 199 with the MISC field "AMWEX60033 REFEFDS or other similar miscellaneous literals" per IRM 25.25.5-2,Transaction Code (TC) 971/Action Code (AC) 199 Miscellaneous (MISC) Field Literals for IVO. For cases with other misc literals, the CSR must verify the return is "bad" . If the return is verified as "bad" , the case is resolved as an IDT8/IDS8 case.

      Caution:

      Schedule C cases with IVO involvement cannot be nullified, unless it has been determined to be a case on the "Refund Scheme Listing" , or meets the criteria in IRM 25.23.4.10.4,IDT with IRP Data, Refund Scheme or Schedule C Case Involvement.

  5. The account may have been reversed by IVO, before all the IRP data was made available. CP 36N and CP 36P transcripts generate when any IVO indicator is on CC TXMOD/ENMOD. The CP36N generates when the module is in a credit balance and the CP 36P generates when the module is in a zero or debit balance. If there is an -A freeze and your research supports a different determination, resolve the case using the appropriate program and category code (e.g., DUPF, IDT1, IDT3, 1040X, etc.,) for that specific case type.

  6. Do not attempt to contact IVO units or route cases to the following controls. Continue to follow established IRM procedures for your case type (examples: DUPF, XRET, IDT(X)/IDS(X), TPRQ, etc.,).

    Open Control Explanation
    14875XXXXX Generic number for closed CI prior year Transcripts. Taxpayer Relations has forwarded the transcript to the generic number
    14876XXXXX #Generic holding number used to input CC NOREF/NOREFE. IVO is not actively working the case
    148XX Generic number, if the case is not assigned to a specific TE or under the NCAT control
  7. A return is eligible to be referred to IVO for verification if it meets all of the following criteria:

    • The taxpayer has an SSN, not an ITIN

    • The return was filed by the SSN owner

    • The case is not a CP36F

    • The return is a current year return

    • IRPTR is not available or does not match the income reported on the "current" year return

    • IRPTR is not "fully loaded" for the "current" tax year

    For additional guidance, see IRM 25.25.2.9,Screening Non-Pipeline Questionable Returns. Also see referral procedures below.

    IF AND THEN
    The 2nd return does not match IRPTR, or IRPTR information is not available, and the 2nd return is eligible to be referred to IVO IVO determined the 1st return to be fraudulent per paragraph (4) above
    and
    meets all the requirements in paragraph (7)
    Perform the following actions:
    • Accept the IVO determination that the original return is fraudulent

    • Open a control base to IVO 1487777777, C# AMTOVERIFY, A using category code MXEN

    Unresolved credits remain on the module with no subsequent adjustment action or activity by IVO, Memphis QRP, Brookhaven Pre-Refund Team or Exam Freeze condition involves an -A freeze Do not open a new control base.
    Close all previous erroneous open control bases for 1487500000, 1487599998, 0650199999, and 0654599998.
    Also update the activity to CLSTOIDTVA This way IVO will know IDTVA is resolving the case.
  8. Proceed to IRM 25.23.4.12Category 7 - Streamline Nullity Case Processing, for additional processing guidance.

IDT with Decedent Taxpayer Involvement

  1. Cases with deceased indicators can be identified on CC INOLET or IMFOLE with the actual date of death (DOD) displayed on IDRS. Fraudulent activity on a deceased taxpayers’ account usually occurs very early in the tax year, prior to normal processing time frames, and involves only originally filed returns.

  2. Decedent cases usually require the filing of a Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. You should check for evidence that is required when processing a deceased taxpayer’s return. See IRM 21.6.6.4.22.2, Processing Decedent Account Refunds, for additional information.

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

  4. Proceed to IRM 25.23.4.12 Category 7 - Streamline Nullity Case Processing Options, for additional processing guidance.

IDT with IRP Data, Refund Scheme or Schedule C Involvement

  1. When conducting research on cases, you should determine the type of case you are working, such as bad/good, good/bad, or bad/bad, etc. Before proceeding with case processing, complete and thorough research must be conducted. To aid you in resolving the case, you will use various IRM guidance throughout this section and other IRM sections, in addition to resources listed below.

    • IRM 25.23.4.3Identity Theft General Research

    • IRP Data - Research cc IRPTR/TRDBV to review case for W-2’s, 1099’s etc.

    • Refund Scheme Listing - This listing is updated periodically and must be reviewed to determine if new schemes have been added

    • IRPTR/IDRS Data Decision Tree - The decision tree in Exhibit 25.23.4-1, was created to assist employees in reviewing cases with specific characteristics of fraud

    • IRM 25.23.4,IDTVA Paper Process - For IRSN processing, an IRSN should be created as a last resort when employees are not able to make a CN determination on one or both returns

    • IRM 21.5.3-6,Fraud Referrals- Consider a fraud referral when a case appears to be fraudulent and does not have an existing treatment stream

    • IRM 25.23.2.15.1.1, Fraudulent Identity Theft Claims Submitted by Individuals Who Do Not Appear to be Victims of Identity Theft.

    Caution:

    Because an external business data breach return can be identical or similar, also refer to IRM 25.23.4.4.2,Required Actions on All Identified IDT Cases, for additional items to review to prevent the mishandling of an actual IDT case.

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

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

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

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

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

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

      Note:

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

  3. For returns with Schedule C income, complete research must be performed when the return contains Schedule C income. A determination must be made whether the original return can be nullified or if it must be moved to an IRSN. This is regardless of whether the refund was lost, offset or falls under the no lost refund process.

  4. To treat a return with Schedule C income as a nullity, there must be a high probability that the Schedule C return was not filed by the SSN owner.

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

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

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

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

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

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

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

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

    Example:

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

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

    Note:

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

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

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

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

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

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

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

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

    8. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    9. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    10. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

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

    Example:

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

  8. In situations where it cannot be easily determined whether a return with Schedule C income should be treated as a nullity, move the return to an IRSN. Also refer to IRM 25.23.4.21,Non-Streamline Case Processing - Determining Ownership of the Common Number.

  9. If the refund is "not lost" or only partially lost, the lead or manager must review the case and concur with the nullity determination to ensure the return is not nullified in error. Accurate and complete research must be performed, in order to avoid a potential missed assessment. CSR/TE should include a case message of Schedule C determination and suspend to the work leader/manager for approval. Prior to requesting approval, CSR/TE must input a case note with a determination. If a work leader/manager concurs with the findings and the return(s) are nullified, a CIS case note will be placed on CIS indicating "Manager or Lead concurs with determination " , or similar remarks.

  10. In situations where a Schedule C return with a "no lost refund" was treated as a nullity and the taxpayer submits another claim or makes an inquiry about the refund, refer the case to ITVA HQ via secure email. Prepare and email Form 4442 using the subject line: “Schedule C nullity – refund inquiry” to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or similar remarks. Suspend the case awaiting a response from ITVA HQ. Upon receipt, the account will be researched. A response on how to address the account will be received within 7 business days.

  11. Proceed to IRM 25.23.4.12Category 7 - Streamline Nullity Case Processing Options, for additional processing guidance.

IDT with Married Filing Joint Scheme Involvement

  1. In the MFJ Scheme, the IDT return has a married filing joint filing status. The thief takes two victims who are not married to one another and files a joint return, or files a joint return for a couple who are married to one another. Since there is more than one IDT victim, additional research and actions are necessary.

    Note:

    The thief sometimes lists the same victim as a primary taxpayer on one return and a secondary taxpayer with a different spouse on another return. This can create a chain of SSNs that need to be researched. However, it does not have to be a multiple chain of SSNs used on a return to be considered a Married Filing Joint scheme. It can be one return with two unrelated victims.

  2. Research the primary and secondary TINs on the assigned case to determine if the TINs have been used on any type of return (good or bad), or any type of correspondence (e.g., Form 14039) indicating Identity Theft.

    Example:

    The primary TIN may have been used as a secondary TIN on another IDT return.

    Example:

    The secondary TIN may have been used more than once.

    Example:

    John(Primary) and Mary(Secondary) file a joint return. Mary has another joint return under her TIN listed (as a primary) and Nancy (as a secondary). This return with Mary and Nancy meets Married Filing Joint Scheme Criteria. You must also research Nancy’s SSN to see if she was listed as a primary or secondary taxpayer on another return.

    Example:

    Mary(primary) and Lucy(secondary) are filed on the return that meets Married Filing Joint scheme criteria. Lucy has not filed yet so a 594 84 is under her TIN but nothing else

    Exception:

    Mary(primary) and Lucy(secondary) are filed on the return that meets Married Filing Joint scheme criteria. Lucy has filed as a secondary on a return with Matt (as a primary). Lucy has two 594 84 TC's under her TIN and nothing else.


    This list of examples is not inclusive of all the Married Filing Joint schemes that you may encounter.

  3. During the course of research, if a TIN was used on any return that meets the Married Filing Joint Refund Scheme Criteria, as found on the Refund Scheme Listing, you must address the TIN following the procedures in the IF/THEN chart below. These procedures may need to be applied multiple times for each affected TIN.

    IF THEN
    (1) The primary on the assigned case is a secondary on a bad return OR
    the secondary is a primary on a bad return
    • Create a new case on the XREF TIN using the received date of the assigned case, if a case does not already exist

    • Assign the new or existing case to yourself

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

    • Update the category code as needed.

    • Resolve the new or existing case on the XREF TIN utilizing the applicable procedures in Account Process.

    (2) The primary on the assigned case is a secondary on a good return AND the account under the XREF SSN does not reflect an indication of further Identity Theft (e.g., 971-151, 594-84) OR
    The secondary is a primary on a good return AND the account under the XREF SSN does not reflect an indication of further Identity Theft.
    Continue to paragraph 4
    (3) The primary on the assigned case is a secondary on a good return AND the account under the XREF SSN does reflect an indication of further Identity Theft (e.g., 971-151, 594-84) OR
    The secondary is a primary on a good return AND the account under the XREF SSN does reflect an indication of further Identity Theft.
    • Create a new case on the XREF TIN using the received date of the assigned case if a case does not already exist.

    • Assign the new or existing case to yourself

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

    • Update the category code as needed.

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

    (4) The secondary has not filed or informed the IRS of identity theft (e.g., Form 14039) and there is NO indication of further Identity theft. Continue to paragraph 4
    (5) The secondary has not filed or informed the IRS of identity theft (e.g., Form 14039) and there is indication of further Identity theft.
    • Create a new case on the XREF TIN using the received date of the assigned case if a case does not already exist.

    • Assign the new or existing case to yourself

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

    • Update the category code as needed.

    • Resolve the 2nd newly created case on the 2nd XREF TIN utilizing the applicable procedures in IRM 25.23.4,IDTVA Paper Process.

    (6) The secondary TIN is used on another return as a secondary taxpayer on a good return and there is NO indication on the XREF TIN of further Identity theft. Continue to paragraph 4
    (7) The secondary TIN is used on another return as a secondary taxpayer on a good return and there is indication on the XREF TIN of further Identity Theft.
    • Resolve the assigned case using IRM 25.23.4.11,Streamline IDT Case Type Identification, as applicable.

    • Create a new case for the further Identity theft Issue on the XREF TIN.

    • Assign the new or existing case to yourself

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

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

  4. Proceed to IRM 25.23.4.12,Category 7 - Streamline Case Nullity Processing Options, for additional processing guidance.

Invalid Joint Elections
  1. Do not confuse MFJ Scheme with invalid joint elections. If the case meets the invalid joint election criteria, follow IRM 21.6.1.5.7,Married Filing Joint or Married Filing Separately is Invalid of Filed with Incorrect Status.

  2. If an invalid joint election determination is made, then the identity theft claim would be invalid. See IRM 25.23.2.15.4.2,Invalid Identity Theft Determinations - TC 972 AC 522 NOIDT for additional instructions.

  3. The remaining instructions in this section are for IDTVA - Compliance employees only. Follow the instructions in IRM 21.6.1.5.7. Do not remove any compliance assessments or income associated with the taxpayer being removed from the joint return.

  4. Determine if the taxpayer claiming the fraud has a filing requirement. See IRM 25.23.4.18,Determining Tax Liability, for more information. If the taxpayer has not filed or submitted a valid return with his claim, take the following action:

    1. Issue a Letter 5064C advising the taxpayer to submit a completed return including the required signatures or a statement indicating they did not have a filing requirement with a copy of our letter. Suspend the case for 40 days to allow the taxpayer time to respond.

      Exception:

      Do not request a new return for tax year 2010 or prior.

  5. If the taxpayer does not respond to the request for a return or the response does not include a good return, then follow the instructions below:

    1. Prepare Form 2209,Courtesy Investigation, as instructed by IRM 25.23.4.17,Form 2209 instructions.

    2. Issue a Letter 4674C as a closure letter and include paragraph (a) reminding the taxpayer of their obligation to file a federal tax return.

    IDTVA - Exam only - If AIMS is open, close the claim as "NOIDT" and notify Exam to work the case as an invalid joint election.

TIN Owners Receiving Fraudulent Refunds in Preparer Data Breach Scheme

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

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

      Note:

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

      Exception:

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

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

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

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

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

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

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

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

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

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

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

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

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

  7. If the taxpayer says they transferred the refund amount to the criminal, mistakenly believing they were repaying the refund to the IRS, but does not provide the written documentation described in (4) above, the refund will be treated as if the taxpayer had full access and use of it. Take the following action:

    IF THEN
    1. The taxpayer did not file a return
    1. Follow the "no lost" refund procedures in IRM 25.23.4.11(2),Streamline IDT Case Type Identification, to correct the taxpayer’s account.

    2. Follow the procedures in IRM 21.4.5.6.1, Account Actions For Category D Erroneous Refunds, to request repayment of the refund.

    2. The taxpayer did file a return
    1. Follow the procedures in IRM 25.23.4.12.2,Category 7 - IDT Return/Good Return - No Lost Refund, to correct the taxpayer’s account.

    2. If the refund issued on the IDT return is greater that the refund on the taxpayer’s return, follow the procedures in IRM 21.4.5.6.1,Account Actions For Category D Erroneous Refunds, to request repayment of the difference.

Category 7 - Streamline Nullity Case Processing Options

  1. There are five different Category 7 methods that could be used to nullify a Category 7 Streamline Case. Refer to the options in the next IRM sections to determine how to proceed.

Category 7 - IDT Return/Good Return - No Lost Refund

  1. An original return (TC 150) is Identity Theft (IDT) and the subsequent return (TC 976) is the valid return, filed by the true Taxpayer Identification Number (TIN) owner. Update the Assessment Statute Expiration Date (ASED) to reflect the correct received date of the valid return, if different than date posted on the module, using TC 560 as appropriate. See IRM 25.6.1,Statute of Limitations Processes and Procedures, and IRM 21.6.7.4.2.7, Tax Period Changes

  2. Proceed to IRM 25.23.4.13,Research, Input and Annotation Requirements for Streamline/Non-Streamline Case Processing, for additional processing guidance.

Category 7 - IDT Return/Good Return - Lost Refund

  1. An original return (TC 150) is Identity Theft (IDT) and the subsequent return (TC 976) is the valid return, filed by the true taxpayer identification number (TIN) owner. Update the Assessment Statute Expiration Date (ASED) to reflect the correct received date of the valid return, if different than date posted on the module, using TC 560 as appropriate. See IRM 25.6.1,Statute of Limitations Processes and Procedures, and IRM 21.6.7.4.2.7, Tax Period Changes. Also refer to IRM 25.23.4.13,Research, Input and Annotation Requirements for Streamline Case Processing and see caution below before proceeding.

    Caution:

    Check CC TXMODA for a history item or an open control base containing "BKLD", for an indication of IVO's External Lead Process. This notation could indicate a potential TC 720 or a TC 841 may be posting to the module and require contact with the External Lead Point of Contact (POC). See Servicewide Electronic Research Program (SERP) Job Aids, Integrity & Verification Operation, External Lead Point of Contacts, for additional guidance.

  2. Any lost refunds on the IDT return should be moved to the 1545 account. Refer to IRM 25.25.4.7,Reversing Identity Theft (IDT) Lost Refunds, for additional guidance.

  3. Proceed to IRM 25.23.4.13Research, Input and Annotation Requirements for Streamline/Non-Streamline Case Processing, for additional processing guidance.

Category 7 - Good Return/IDT Return - No Lost Refund

  1. The original (TC 150) return was filed by the taxpayer identification number (TIN) owner and the subsequent return (TC 976) is identity theft. Refer to IRM 25.23.4.13,Research, Input and Annotation Requirements for Streamline Case Processing. Also see bullet item below before proceeding.

    • If the good taxpayer’s refund is held or an -A freeze is present, input a TC 290 for .00, use a hold code 3 and include Reason Code (RC) 139 on the adjustment.

      Note:

      Before releasing a refund analyze IDRS using CC TXMOD to determine that another area will not be impacted, such as a -L freeze for Examination.

  2. Proceed to IRM 25.23.4.13,Research, Input and Annotation Requirements for Streamline/Non-Streamline Case Processing, for additional processing guidance.

Category 7 - Two or more IDT returns (IDT/IDT) - No Lost Refund

  1. If the TC 150 and the TC 976 are "identity theft," returns, and the refund has been held, input an adjustment to zero out the data on the module.

  2. Proceed to IRM 25.23.4.13,Research, Input, Annotation Requirements for Streamline/Non-Streamline Case Processing, for additional processing guidance.

Category 7 - Two or more IDT returns (IDT/IDT) - Lost Refund

  1. Any lost refunds on bad returns should be moved to the 1545 account. Refer to IRM 25.25.4.7,Reversing Identity Theft (IDT) Lost Refunds, for additional guidance.

  2. Proceed to IRM 25.23.4.13,Research, Input and Annotation Requirements for Streamline/Non-Streamline Case Processing, for additional processing guidance.

Research, Input, Annotations and Action Requirements for Streamline/Non-Streamline Case Processing

  1. You must consider all items in the chart below that applies to your case scenario, as applicable. Utilizing this table will assist you in addressing all issues to make the taxpayer whole. The intention is not to supersede any other IRM sections CSR/TEs should already be familiar based on your prerequisite training.

    IDT Streamline Case Processing Chart
    Research/Verify/Request
    If And Then
    (1). The TC 976 was not processed   Obtain the missing document
    (2). The SSN owner’s return posted as TC 976 An election was made for Presidential Election Campaign (PECF) Prepare a dummy Form 1040X. Refer to procedures in IRM 21.6.7.4.12, Presidential Election Campaign (PECF).
    (3). The SSN owner’s return posted as TC 976/977 bypassed DIF scoring   Research for DIF scoring criteria per IRM 21.5.2.4.23.6, DIF SCORE or CLASSIFICATION Send Return(s) to Examination for Review, DO NOT REFER Form 1040EZ.

    Caution:

    All adjustment actions must be input prior to referring to Exam.

    (4). Return is a statute year To prevent a barred assessment/statute Refer to IRM 25.6.1.13,Barred Assessments/Barred Statute Cases, and IRM 25.6.1.5,Basic Guide for Processing Cases with Statute of Limitations Issues, for additional guidance.

    Reminder:

    A return must be considered valid for the ASED to apply. IRM 25.6.1.6.14,Criteria for Establishing a Statute of Limitations Period.

    (5). If you discover any error made on the return(s) Math verify TC 150/TC 976, as applicable Adjust the account to reflect the correct information
    Entity Related Actions
    If And Then
    (1). TP is deceased   Update the entity information as applicable, see IRM 21.6.6.4.22.1,Updating the Entity on Decedent Accounts.
    (2). TP’s address is incorrect and/or require updating A review has been conducted on AMS, CIS, Form 4442 and/or Form 14039 to obtain the most recent address. Ensure the address on the CN is updated on cc ENMOD. For more information, refer to IRM 25.23.2.7,When to Update the Victim’s Address. When changing an address to a SC address, refer to IRM 3.13.5.64,Campus Address Used Only When Taxpayer Address is Unavailable
    You should never use the Service Center’s actual street when you are unable to locate an address for the TP
    (3). TP’s filing status on name line incorrect   Update the nameline and/or filing status on cc ENMOD, as applicable
    For the secondary spouse, make sure the name line is updated on Masterfile for the same year or earlier.
    (4). Secondary spouse Secondary spouse has filed married filing jointly Input TC 594 CC 84 to satisfy the secondary TIN’s filing requirement for secondary spouse on a MFJ return, as applicable. Refer to IRM 25.23.2.16.5,Closing Identity Theft with Tax Delinquency Inquiries (TDI), for additional guidance.

    Note:

    This will ensure a TDI notice is not issued to the secondary TP.

    Adjustment Related Input Items
    If And Then
    (1). TP A’s (good TP) return received after the due date   Refer to IRM 20.2.4.5,Unprocessible Returns and IRMIRM 20.2.4.5.1,Updating the RPD, for additional guidance.

    Note:

    For the purpose of updating the RPD, this IRM will serve as official guidance for updating the RPD.

    (2). Return is for a current year   Input a TC 850 on the account

    Note:

    Input of a TC 971 AC 850 will result in the issuance of a paper refund check to the address shown on the taxpayer's entity module

    (3). Return validated as IDT  
    • Input the adjustment to the account, as applicable and input RC 139 on the account, as applicable.

    • Input the appropriate posting delay code, and hold codes, as applicable. For additional guidance on posting delay codes, IRM 21.5.2.4.17, Posting Delay Code and IRM 21.5.5.4.2.1,Cycling Transaction, to determine the appropriate number of cycles to delay your actions.

    (4). Incorrect information recorded on CC DUPED This is a current year return Refer to IRM 21.6.1.7.1,Command Code DUPED, to correct the data to reflect good TP’s information, if applicable.
    (5). If adjusting Premium Tax Credit (PTC) or Shared Responsibility Payment   Refer to the following IRMs:
    • IRM 21.6.3.4.2.12.4, Tools for Accessing ACA Related Data.

    • IRM 21.6.3.4.2.12.7, Adjusting Accounts to ensure the PTC is computed correctly, if applicable.

    • IRM 21.6.4.4.21.3,

    • IRM 21.6.4.4.21.3.1, Shared Responsibility Payment Adjustments to determine the taxpayer’s liability for the SRP, as applicable.

    Note:

    Use the appropriate posting delay codes and hold codes, as applicable.

    (6). Recertification indicators are on taxpayer’s account   Determine whether recertification indicators need to be reversed as a result of a bad return. Recertification indicators are found on CC ENMOD and IMFOLE. Refer to IRM 4.19.14.6,Recertification, for additional guidance. Use the appropriate action code below to reverse the indicator(s).
    • Earned Income Tax Credit (EITC) - input TC 971 056

    • Child Tax Credit/Additional Child Tax Credit (CTC/ACTC) - input TC 971 AC 161

    • American Opportunity Tax Credit (AOTC) - input TC 971 AC 160

    Note:

    The indicator reversal is still required if the taxpayer qualifies for the credits based on different dependents/exemptions than those originally allowed.

    Note:

    If the taxpayer claims the same credits for the same dependents/exemptions or themselves on their return as intended to be filed, do not reverse the recertification indicators.

    Miscellaneous Actions/Annotations
    (1). There are multiple CIS cases   For multiple CIS cases, link all related cases (for the same tax period). After completing all actions, close all related cases except "ITAR"
    (2). There are multiple TC 976’s   For multiple TC 976 returns on IDRS, notate on CIS DUP (DLN) (last 6 digits of the DLN xxxxx-x) becomes the original, or similar remarks.
    (3). Working a streamline case   Input a CIS case note indicating which streamline method was used for processing. (There may be some instances when multiple streamline methods apply (i.e., a case that has IVO involvement, but is also a MFJ Scheme case). Make sure you consider all actions required for both methods.
    Also refer to IRM 25.23.2.2.2,Required Case and History Notes and IRM 21.5.1.5.1, CIS General Guidelines, for additional requirements.
    (4). Both TP’s affected by IDT   Ensure all actions are taken to resolve all actions on the primary and/or secondary TIN, as applicable.

    Note:

    If the IDT return filing status is Married Filing Joint (MFJ) or Married Filing Separate (MFS) and the spousal name listed is not the spouse of the primary taxpayer, correct the filing status and name line on the primary TIN to remove the spousal information.
    When the return is filed MFJ, the closing letter should be issued in the joint name line.

    Refund Related Actions
    If And Then
    (1). Erroneous Refund Issued to the SSN owner   Refer to IRM 21.4.5.6.1,Account Actions for Category D Erroneous Refunds, for additional guidance
    (2). Erroneous levy payment posted   Refer to IRM 25.23.10.12.2.6.5,Identity Theft and Disposition of Levy Proceeds, for additional guidance
    (3). An FMS TOP Offset occurred   Refer to IRM 21.4.6.4.2.12,TOP Offsets Involving ID Theft
    (4). If a refund is due   The refund should be systemically released unless an exception applies. see IRM 21.4.4.2(3),Why Would A Manual Refund Be Needed?, for situations that may require a manual refund. When it is necessary to issue a manual refund, HC 4 must be used. Disregard any instructions to use HC 4 in situations other than when issuing a manual refund or for any other condition that require the credit to be held. The manual refund should be issued before the return has been DIF scored. Input priority code 1 on the adjustment when sending the return for DIF scoring. Also refer to IRM 21.4.4.5, Preparation of Manual Refund Form, for additional guidance on issuing a manual refund.
    If the posting of a TC 840 requires monitoring, you should open a monitor control with the category code MISC after you have closed your IDT case. Also refer to IRM 21.5.2.4.19,Verifying Complete Adjustments, for general information
    (5). There is a lost refund   Input TC 470, if there won’t be a balance owed after the good taxpayer’s return posts, if applicable. Also see IRM 25.23.4.15,Form 3245/3809 Reversals
    Balance Due Actions
    If And Then
    (1). TP A (good return) has a balance due The return was filed and/or balance due paid late Refer to the following IRMs:
    • IRM 20.1.2,Failure to File/Failure to Pay Penalties.

    • IRM 20.1.2.1.5,Manual Penalty Adjustments.

    • IRM 20.1.2.1.6.3, Wrong Return Posted First.

    If the return was filed late, then a manual computation is required. Before assessing the Failure to File penalty (FTF), see the exception below:

    Exception:

    Do not assess a FTF penalty if the TP filed a valid Form 4868,Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, and the return was filed by the extended due date.


    For 2015 and earlier years, a TC 460 was deleted during the normal weekly update (which can take up to 3 cycles) if the TC 150 was already posted to the account, the valid taxpayer will be incorrectly assessed a failure to file penalty, if they filed a balance due return.
    If TC 460 is not showing on IDRS, the following may be indicators an extension was filed:
    • There is a TC 670 payment with the April 15 date, check Remittance Transaction Research (RTR) system to see if there is a Form 4868 that was filed with the payment.

    • The valid taxpayer’s return (generally the TC 976) is filed on or near October 15 (extension due date).

    • The return information was transcribed on TRDBV, it may show the Form 4868 was filed.

    Reminder:

    Make sure you research the secondary account for the TC 460.

    (2). A fraudulent overpayment posted to TP A’s (good return) account   Refer to IRM 5.1.28.4.1,Assessment is Result of Identity Theft and IRM 5.1.28.4.1.3,Returning Accounts to Installment Agreement Status.
  2. After completing the actions above, your case may need to be referred outside of your functional area, refer to the chart below:

    IDT Referral Chart
    IF AND THEN
    (1). TC 976/977 return bypassed Discriminate Information Function (DIF) NA Forward to Examination for DIF scoring. Also input a priority code 1 on the adjustment. Use local procedures to refer the case.

    Note:

    The return should only be sent if it meets any of the criteria in IRM 21.5.2.4.23.6,DIF SCORE or CLASSIFICATION "Send Return(s) to Examination for Review" . DO NOT refer Form 1040EZ.

    Caution:

    All adjustment actions must be input prior to referring case to Exam.

    (2).Form 8379 was attached to the case You do not have the skill set to resolve the case Reassign the case to the IDTVA assignment number "1177026322"

    Note:

    If you have the skill set to work the case, you should not reassign the case.

  3. See the chart below to determine the final closing actions and letter requirements required for your case:

    Closing Actions
    IF AND THEN
    (1). Closing case an IDT 1 TP identified (Form 14039 or similar statement submitted with return) Input the correct tax administration code TC 971 AC 501. See IRM 25.23.2.16.1,Closing Taxpayer Initiated Theft Affecting Tax Administration - TC 971 AC 501, and IRM 25.23.2.16.1.1,Systemic Actions Taken After TC 501 Placed on Account.

    Note:

    The indicator should be placed all affected IDT tax years.

    (2). Closing case an IDT 3 IRS identified Input the correct tax administration code TC 971 AC 506. See IRM 25.23.2.16.3,Closing Taxpayer Initiated Identity Theft Affecting Tax Administration - TC 971 AC 506

    Note:

    The indicator should be placed all affected IDT tax years.

    (3). Closing case an IDT 8 TP identified (Form 14039 or similar statement submitted with return) Refer to the "then" resolution in box 1.
    (4). Closing case an IDT 8 IRS identified Refer to the then resolution in box 2.
    (5). Closing case for TP with an IRSN   Adhere to the following:
    • Do not input a TC 971 AC 501/506 on an IRSN

    • If you are resequencing an account, then the SSN needs to be re-established and the codes reinput to the SSN.

    • If either of these actions codes are placed on an account assigned an IRSN in error, the account should be reversed with a TC 972 using "IRSERR" as part of the MISC field. Refer to IRM 25.23.2.16.4, Manually Reversing TC 971 AC 506

    (6). Closing as IDT1/IDT3 or IDT8 The following incident numbers are present:
    • IR20150521512

    • IR20150521555

    • IR20150521556

     
    • IR20160127510

    • IR20160127513

    • IR201606614508

     
    • CR20170421067

    • LR20170421067

    • Determine if a tax administration code should be placed on the identity theft victim’s account.

    • If a TC 971 AC 505 is present on the account, source "OTHER" must be used and other required actions. Refer to IRM 25.23.2.20.2, Get Transcript Incident - Tax Resolution and IRM 25.23.2.21.2.2,All Employees Resolving Tax-Related Issues When Addressing Accounts with TC 971 AC 505 IR2016012757510, IR2016012757513, and IR20160614508 ONLY andIRM 25.23.2.23,Incident Numbers CR20170421067 and LR20179421067, for additional guidance.

    All actions have been completed and closing codes input   Send the TP an IDT closing letter. Refer to Exhibit 25.23.4-10IDT Closing Letter Decision Chart.

Form 9409 Procedures - IRS/SSA Wage Worksheet

  1. When a social security number is used by someone other than the SSN owner for employment purposes, SSA must be notified to correct the earnings record for that SSN.

  2. In reviewing an IDT claim, part of the research is to verify the IRP data. When income is incorrectly reported under a SSN, Form 9409,IRS/SSA Wage Worksheet, must be completed and sent to the SSA.

    Note:

    The Form 9409,IRS/SSA Wage Worksheet, should only be completed for tax-related IDT theft cases.

    Note:

    You should complete the Form 9409 based on who was paid the wages (primary or secondary).If the impacted taxpayer is the secondary taxpayer, ensure all history items are recorded under their TIN.

    Example:

    TY 2014 account contains a TC 150 and TC 976 returns. The returns contain addresses from different states. A Bad/Good determination is made. Each return contains income that is verifiable. The TC 150 return will be moved to an IRSN and Form 9409’s will need to be completed for the W-2’s associated with the bad return.

  3. Complete Form 9409 for wage income containing Social Security Wages only, except when:

    Caution:

    Make sure the form is complete (with special attention to section B) indicating why the form is being sent to SSA. This will prevent the form from being rejected and causing additional delays to our customers.

    • The SSN has been TIN perfected.

    • The income is reported under an ITIN (that begins with "9" ).

    • The employer indicates that the information has been corrected with SSA (Form W2C,Statement of Corrected Income and Tax Amounts).

    • The taxpayer has provided an SSA determination letter.

    • IRPTR data is no longer available.

    • Wages are reported beyond one year of the Date of Death (DoD).

  4. If allowing the wages on the ITIN holders return, prepare Form 9409, IRS/SSA Wage Worksheet, (for the SSN) to remove the information from the true SSN owner’s account.

  5. Prepare a Form 3210,Document Transmittal and include the following information:

    • Sender’s full name, Stop Number, Mailing Address, Fax Number and Phone Number.

    • Individually list each taxpayer’s last four digits of their SSN and their name control

    • Include a count of how many Forms 9409 are being sent for each SSN listed.

    • Tax period(s) of the Forms 9409.

    • In remarks area include the total number of Forms 9409 that are being sent.


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    Note:

    Make a copy of the entire package being sent to SSA. Retain the copy until SSA has acknowledged receipt of the package by returning a copy of the Form 3210.

    Note:

    Document CIS and/or AMS to show that Form 9409 was mailed to SSA and which income documents were removed.

    Exception:

    If the Form 9409 is prepared through the AMS, a case history is automatically populated on AMS. When the AMS Fill tool is used, a CIS case note is not required listing which income documents were removed. The CIS case note must indicate that the Form 9409’s were completed and sent to SSA. Include language "see AMS for the payer information" , or similar verbiage. If Form 9409 created for secondary TIN, view AMS under that TIN.

    Note:

    Upon receipt of the Form 3210 from SSA, document AMS with "3210- SSA Received XX/XX/XXXX."

  6. If after 60 days the Social Security Administration has not acknowledged receipt of the Form 9409’s by returning a copy of the Form 3210, resubmit them. Document AMS the resubmission of the Form 9409’s.

Form 3245/3809 Reversals

  1. In certain circumstances, it may be necessary to reverse previous actions taken that debited the 1545 account with the posting of a TC 841 or TC 700 to the tax account. For example, duplicate TC 841s, actual credit has been returned to the module etc.

  2. When it is determined by the originator or employee resolving a case that a TC 841 was initiated in error, a Form 3245, Posting Voucher - Refund Cancellation or Repayment, and Form 3809, Miscellaneous Adjustment Voucher, must be completed. The Form 3245 should be sent to Accounting to reverse the TC 841 with a TC 843 and the Form 3809 will be used to credit the 1545 account. Form 3245 and/or Form 3809 must include a brief explanation of the error and the DLN of the TC being reversed must be annotated on the forms. See Exhibit 25.23.4-2,Form 3245 Reversal, and/or Exhibit 25.23.4-3,Form 3809 Reversal, for proper annotations required for Form 3245/3809. In addition to this, 3 copies of Form 3809 and Form 3245 should be submitted when requesting a reversal and the originator should open a control base indicating "843 or 702 request" to prevent duplicate submissions to Accounting. Make sure the TC 841 to be reversed has posted to the taxpayer account before initiating the reversal action. Form 3245 and or/ Form 3809 should be forwarded to the Accounting function for numbering and journaling. See IRM 3.17.243.7.4,Duplicate ID Theft TC841/700 posting Identified by Originators, for additional guidance.

    Note:

    Form 3245 and/or Form 3809 must be complete and legible for processing or the forms will be rejected back to the originating location. A current TXMOD print must be attached, or the Form 3245/3809 will be rejected back to the originating location.

  3. If you identify multiple TC 700s that have posted to the account, input a TC 570 on the account to avoid erroneous refund(s).

    Note:

    When multiple TC 700s result in a refund, complete research is needed to determine the recipient. If it's an ID theft account, follow ID theft procedures. If the owner of the EIN/SSN benefited from the refund then follow erroneous refund procedures in IRM 21.4.5.6.1, Account Actions for Category D Erroneous Refunds.

  4. For proper routing, refer to Accounts Management Case Referral/Reassignment Listing located on SERP.

    Note:

    The Form 3245/3809 should be routed to the Service Center (SC) identified by the first 2 digits of the TC 841/700 DLN.

Preparing a Duplicate Form 3245 and Form 3809

  1. If it has been at least 4 weeks since submission of Form 3245 and Form 3809, and there is no evidence of the pending credit on the module, then resubmit the form and annotate the form(s) with "Potential Duplicate" at the top. Indicate potential duplicate on the fax sheet(s) and the date(s) the forms were originally submitted. Refer to Exhibit 25.23.4-3,Form 3245 Reversal and Exhibit 25.23.4-4,Form 3809 Reversal, for additional guidance on how to complete the form.

Form 2209 Instructions

  1. In situations where a fraudulent return has posted to the account as the TC 150 and the SSN owner has not filed (but review of the IRPTR shows income for the SSN owner), complete Form 2209,Courtesy Investigation, per IRM 5.1.8.2,Originating Office Procedure, to alert compliance that the SSN owner has not filed a tax return. Follow normal case processing to ensure the account is flagged with the appropriate ID theft indicators. Refer to job aid on the IDTVA Hub, for completing the Form 2209.

    Exception:

    Do not send the Form 2209, under any of the following conditions:

    • It is determined the TP does not have a filing requirement. For more information see IRM 25.23.4.18,Determining Tax Liability.

    • Taxpayer’s current address is a service center address

    • If the missing return is for the current filing tax year

  2. If the Revenue Officer rejects the Form 2209 referral, forward a copy of the rejection to the following ITVA HQ contact, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , IDT Headquarter Analyst. No other action is needed.

Determining Tax Liability

  1. This section provides guidance on determining if the taxpayer is required to file a federal tax return, or should file to receive a refund. This will allow timely and accurate responses (correspondence or telephone calls) to the taxpayer.

  2. Whether the taxpayer is required to file a return depends on:

    • Gross income (Gross income includes all income received in the form of money, goods, property and services that is not exempt from tax.)

    • Age

    • Filing Status

  3. Use the data from IDRS CC IRPTR to calculate the taxpayer’s net tax. Unless filing information is provided by the taxpayer, tax liability is only determined for the identity theft victim. If both the primary and secondary are victims, tax liability is determined separately for each taxpayer.

    Note:

    When calculating tax liability allow the taxpayer a filing status of single and a self-exemption.

    Exception:

    Taxpayers who were over 65 at the time the return was due, are allowed the higher standard deduction amount.

    Note:

    Note: The IAT Compliance Suite tool is available to assist in determining tax liability. The use of the tool is not mandatory. See IDTVA Hub,Determination of a Filing Requirement, job aid for assistance with the IAT Compliance Suite tool for performing the calculation.

  4. If it is determined that the taxpayer is due a refund, in a closing letter, advise the taxpayer to file a return. Advise taxpayer of the statute of limitations for receiving a refund. See IRM 25.6.1.8,Original Delinquent Return, for additional guidance on refund.

    Exception:

    Do not request the return if the RSED has expired. If the Masterfile status is 02 or 03, input a TC590 cc020.

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  6. Do not request a return if the return is six years or more overdue.

    Example:

    Taxpayer did not file a Tax Year (TY) 2010 return. The TY 2010 return was due April 15, 2011. The return is 7 years overdue. We would not request a return from the taxpayer.

TIN-Related Problem Research Sheet

  1. The TIN-Related Problem Research Sheet is not required when working cases utilizing the streamline CAT 7 process in the following IRMs:

    • IRM 25.23.4.11.1,IDT with IVO Involvement.

    • IRM 25.23.4.11.2,IDT with Decedent Taxpayer Involvement.

    • IRM 25.23.4.11.3,IDT with IRP Data, Refund Scheme or Schedule C Involvement.

    • IRM 25.23.4.11.4,IDT with Married Filing Joint Scheme Involvement.

    For all non-streamline case processing, the TIN-Related Problem Research Sheet is required. This research sheet is found on SERP under the "IRM Supplements" tab. The research sheet can also be completed using the aMend tool. Per IRM 21.2.2-2, ACCOUNTS MANAGEMENT MANDATED IAT TOOLS, the use of the aMend tool is mandatory when working identity theft cases. The information retained/recorded must be sufficient to support the actions taken on the case.

    Note:

    In situations where the aMend tool will not perform the necessary account adjustment, the XClaim tool or REQ54 must be used. Leave a CIS/AMS note indicating the reason an alternative tool was used. (e.g., no TRDBV data).

     

    Reminder:

    The TIN-Related Problem Research Sheet should not be confused with the Form 13708, Mixed Entity/Scrambled SSN History Sheet that is required for cases referred to SSA.

Case History Sheet

  1. If through your research you have already determined a case must be referred to SSA (i.e., numident records confirm that two individuals have been assigned the same TIN by SSA), the case history sheet should be completed. Additional information on scrambled cases can be found in IRM 21.6.2.4.2.2,Beginning Scrambled Procedures. A case history sheet is required for a case that is to be sent to SSA for resolution. The history sheet must include all information and actions taken to resolve the case. Include the following:

    • Common number (CN)

    • IRS or CP notice received date

    • Tax periods involved

    • Each taxpayer's name, address and IRSN (if applicable)

    • Research requests (e.g., IMFOL, MFTRA), include dates

    • DLN of returns requested, include date requested and date received

    • Other TINs and actions, include dates other actions are taken

    • All taxpayer contacts’

  2. Form 13708, Form 13708A, Form 13708B, and/or Form 13708C, Mixed Entity/Scrambled SSN Case History Sheet, are required when working a case to be sent to SSA for resolution. All account actions, taxpayer contact and SSA contact must be included on the history sheet. Retain a copy of the completed Case History Sheet with the case. Scan/attach for CIS inclusion only the pages of the Sheet that notate actions taken. The information retained must be sufficient to support the actions taken on the case.

  3. Research information for all cases not sent to SSA for resolution must be recorded on the TIN-Related Problem Research Sheet.

Non-Streamline IDT Case Processing - Determining Ownership of the Common Number

  1. Every effort will be made to determine ownership prior to contacting the taxpayer. The Letter 239C requesting information from the taxpayer will not be sent if neither return was filed by the Common Number (CN) owner. See (2) and (3) below for researching possible identity theft.

  2. Research both returns. Compare them with any "good" prior year returns. Look for situations that may indicate identity theft, such as a return with wages and withholding for a taxpayer who had only retirement or disability income in prior years. Identity theft returns filed to generate a fraudulent refund may also show the following characteristics:

    • Refundable credits claimed, no Form W-2 income, included

    • Adoption credit

    • First Time Homebuyer Credit

    • Refundable Education Credit (Form 8863)

    • Only Education Credits of $1,000 claimed on return

  3. See IRM 25.25.2.13, Identity Theft Scheme Criteria, for the characteristics of common identity theft schemes.

  4. If NUMIDENT or, for ITIN cases, the Form W-7, Application for IRS Individual Taxpayer Identification Number, clearly shows the owner of the SSN or ITIN, follow mixed entity procedures in IRM 25.23.4.9,Mixed Entity Procedures.

  5. If the case is a True Scrambled SSN, apply the following procedures only for research purposes. Keep in mind that all True Scrambled SSN cases will go through the scramble process and will be sent to SSA for resolution. Do not make a determination of ownership for a True Scrambled SSN case.

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

A Different Valid TIN Is Not Located AND Identity Theft Is Indicated By Taxpayer

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

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

    Example:

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

    Example:

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

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

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

    Note:

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

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

    Note:

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

Identity Theft - More Than One Return Present
  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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

     

    Note:

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

     

    Note:

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


     

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

    Note:

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

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

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

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


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

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

    Caution:

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

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Identity Theft - One Return Present
  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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

     

    Note:

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


     

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

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

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

    Caution:

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

     

    Note:

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

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

    Note:

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


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

    Note:

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

    Note:

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

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

    Note:

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


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

    Note:

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

     

    Note:

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

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

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

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

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

    Note:

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


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

    Example:

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

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

    Note:

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

A Different Valid TIN Is Not Located AND Identity Theft Is Not Indicated By Taxpayer

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

    Reminder:

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

     

    Note:

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

     

    Note:

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

     

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

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

      Example:

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

      Exception:

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

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

      Note:

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

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

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

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

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

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

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

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

    Note:

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

    Example:

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

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

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

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

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

    Caution:

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

A Different Valid TIN Is Not Located AND Neither Return Was Filed by Common Number Owner (Bad/Bad)

  1. The procedures below must be used when all the following are met:

    • Multiple or two more Taxpayer Bs (i.e., the TC 150 and the TC 976 are both bad) and

    • A valid TIN cannot be located for either taxpayer and

    • The case does not meet the criteria to be nullified per the listing in IRM 25.23.4.11,Streamline IDT Case Type Identification.

    Note:

    If you determine both returns bad, but only one of the returns is deemed bad per the streamline process, you can nullify the return that meets the nullity criteria and move the other one to an IRSN per instructions below.

    1. Zero out the account, Input TC 29X, blocking series 05, and "NSD" to release the "A" freeze.

    2. Use a hold code to prevent issuing erroneous notices to the taxpayer. For additional information on hold codes, see IRM 21.5.2.4.15, Rules on Hold Codes (HC).

    3. Correct the entity module to the last known good address for the common number owner. If you are unable to find a last known good address, correct the address to the address of the service center.

    4. Input TC 971 with action code 001. Enter the IRSN that is associated with the 150 as the cross-reference.

    5. Input TC 971 with action code 002. Enter the IRSN that is associated with the TC 976(s) as a cross-reference.

    6. If a refund was issued on the CN to Taxpayer B that posted as the 150, it must be moved to the 150 taxpayer’s IRSN. See IRM 21.5.2.4.23.10, Moving Refunds, for moving refund procedures.

    7. Input TC 971 with action code 017 on both IRSN accounts after the TC 000 post. Enter the CN TIN as a cross-reference.

      Note:

      Close the CIS base, monitor the TC 000 posting and then input the TC 971 AC 017.

    8. Take the appropriate steps to post both taxpayers’ tax information to the correct TINs. Reprocess Taxpayer B's return. See IRM 21.5.2.4.23, Reprocessing Returns.

    9. Transfer payments to the correct account if necessary.

    10. Input TC 971 AC 506 with a posting delay of 2 cycles on the entity module of the CN. Use the SECONDARY-DT field to indicate the tax year in question. Use the TRANS-DT field to indicate the current (input) date. Input "WI AM MULTFL" in the MISC field.

    11. Add a case note on CIS and/or the TIN-Related Worksheet "CSR determined both returns bad."

      Note:

      For the purpose of this subsection, do not correspond to Taxpayer B. If you are able to update the account to the last known address for the CN owner, send the appropriate letter.

    Reminder:

    If all case actions have been completed and you are monitoring the account to ensure proper posting, close the case and establish a monitor base on IDRS using category code "MISC" with the current date as a received date.

    Note:

    If statute or statute imminent return, refer to IRM 25.23.4.21.4,Determining When Specific Year Account Information Must Be Moved.

Determining When Specific Year Account Information Must Be Moved

  1. Use the guidelines in the following subsections when determining whether posted tax account information for a particular year must be moved.

    Note:

    These guidelines are applicable only if you are having to consider whether you should move posted tax data, e.g., tax, credits, refunds. On the other hand, if, as an example, the only"incorrect" transaction posted is a TC 976 belonging to another taxpayer, you may be required to follow the requirement to "move" the TC 976. Moving the TC 976 would involve inputting a TC 971 AC 002 and taking any necessary action to ensure the posting of the TC 976 tax information on the appropriate TIN.

Collection Statute Expiration Date Expired or Imminent
  1. If all other statute expiration dates have expired and there is no indication of activity or pending activity on the tax year account, do not move posted tax account information if the Collection Statute Expiration Date (CSED) is expired or has less than 10 months remaining before it expires. No action is required on these tax years. This guideline is applicable for all TIN-Related problem case categories, i.e, MXEN, IDT(X) IDS(X), SCRM, SSA2, and NMRG. Also refer to IRM 25.23.10.8,Identity Theft Allegations on Tax Year 2007 and Prior.

    Exception:

    Stolen Identity Cases are exempt from normal Statute processing. To that end, Identity Theft cases do not truly have a CSED. Any cases received with the statement "Exception IDT1/IDS1 - Identity Theft Account" or "Exception IDT3/IDS3 -Identity Theft Account" etc., written in the remarks field of the Form 12810 are to be processed.

Tax Year Account Move Conditions-Applicable for MXEN, IDT(X), IDS(X), SCRM, and SSA2 Cases
  1. If moving posted tax account information is an issue, the tax account information should be moved when any of the following conditions are met:

    • The Assessment Statute Expiration Date (ASED) is open.

      Reminder:

      If the ASED is expired or imminent on a tax return to be reprocessed, NEVER abate tax on the "from" account until the reprocessing is complete and the tax has posted. Suspend the case to Statute if a return needs to be reprocessed and the ASED has expired or is imminent, per IRM 21.5.2.4.23.4, Statute Imminent Documents.

      Caution:

      The ASED does not apply on a case that has been determined a nullity. The return must be considered valid in order for the ASED to apply. Refer to IRM 25.6.1.6.14,Criteria for Establishing a Statute of Limitations Period, paragraph (3)(b),for additional information.

    • The correct taxpayer has also filed a return for the same tax year and the tax return amounts have been combined/adjusted. In this case it is necessary to keep the correct taxpayer’s information on the account and move off the incorrect taxpayer’s information.

      Note:

      This bullet is referring to tax years in which the correct taxpayer's and the incorrect taxpayer's tax account information items have been "mixed." " Mixed" here means that the income amounts were combined and the tax and any credits were adjusted if necessary.

    • There is a "-C" freeze on the account. A "-C" freeze indicates the taxpayer is/was in a combat zone and the time period for filing a return for that tax year may have been extended.

      Caution:

      Combat Zone (CZ) accounts, identified by a -C freeze, indicate a taxpayer who is or was serving in a designated combat zone area. NOTE: The -C freeze stays on the account even after the taxpayer is no longer in the CZ. When working an account that contains a -C freeze, additional research is required to determine the taxpayer's CZ status. Research CC IMFOLE for the Combat indicator on Line 11, to determine the correct action to take based on the following:
      If Combat indicator is "1", then the taxpayer is still serving in a combat zone. Any compliance activity such as assessing or collecting tax is prohibited. However, if the taxpayer has other issues or requests information, you may work these other issues and contact the taxpayer if needed.
      If Combat indicator is "2", then the taxpayer is no longer a combat zone participant. Follow normal procedures to work the case.

    • There is a balance owed on the tax year account.

    • The tax year account has an overpayment that must be refunded.

    Caution:

    If there is an indication another area is considering action on the tax year account, e.g., an open control by Exam, Automated Under Reporter (AUR), Collections, etc., contact that area. The tax year may need to be moved based on the action they are taking on the account. Document your contact in the CIS notes.

     

    If Then
    None of the conditions in the bullet-list above are met. Proceed to IRM 25.23.4.22,Not Moving Specific Year Account Information.
    One or more of the conditions in the bullet-list above is/are met. Proceed to IRM 25.23.4.23,Moving Specific Year Account Information.

Not Moving Specific Year Account Information

  1. Take the following actions when you have determined, per the subsections above, that it is not necessary to move posted tax account information. Unless specifically noted, the actions listed in this paragraph apply to MXEN, IDT(X), IDS(X), SCRM, SSA2, and NMRG cases. The bullet items listed here are related to the actions required on the "IRSN" .

    • Refer the case to your Lead or designated individual for approval not to move the tax account information. If approved, the Lead or designated individual must notate approval in the CIS Case Notes. CSR/TE must input a case note of "not moved" or determination prior to requesting approval. The lead and/or manager cannot concur with a determination that is not posted on the case.

    • Establish a name line on the "to" account for the tax year not being moved. Include the name(s), filing status, and spouse's SSN (if applicable) as shown on the return.

    • Input a TC 971 AC 001 with the return received date on the "from" account to cross-reference to the "to" account. For NMRG cases the "from" account is the tax year on the other side of the No Merge, usually the IRSN.

    • After the name line has posted on the "to" account, input a TC 971 AC 017 on the "to" account to cross-reference to the "from" account. Use the received date of the return not being moved.

    • For MXEN, IDT(X),IDS(X), SCRM, and SSA2 cases, enter the following CIS case note, filling in the applicable year: "Tax Year YYYY not filed by TP. See TC 971 AC 001 X-Ref" .

      Note:

      If reactivation requires obtaining microfilm, a note on CIS is sufficient indicating the location of the cross-reference tax year.

     

    Caution:

    The ASED does not apply on a case that has been determined a nullity. The return must be considered valid in order for the ASED to apply. Refer to IRM 25.6.1.6.14, paragraph (3)(b), Criteria for Establishing a Statute of Limitation Period, for additional information. If the return is determined to be valid, an IRSN should be obtained in order to process the return for Taxpayer B.

  2. Take the following additional actions for the tax year(s) that will remain posted on the account. These additional actions listed in this paragraph apply ONLY to MXEN, IDT(X), IDS(X), SCRM, SSA2 cases. The bullet items listed here are related to the actions required on the "SSN" .

    • For the "from" tax year(s) account(s), the tax year(s) account(s) not being moved, change the name line on the tax year(s) to: "NOT FILED] NAMC" . "NAMC" here represents the name control of the taxpayer who owns the SSN. You will type in the name control of the SSN owner instead of typing in "NAMC" . Also update the address to the most current address, if applicable.

    • If the return that posted to the Common Number, on the "from" account tax year has Self-Employment (SE) income, input CRN 878/CRN 895 and/or CRN 879/CRN 896 to zero out primary SE and Medicare income. Input CRN 892/CRN 899 to zero out the primary and secondary tip income.

    • If an overpayment on the tax year account not being moved is over one-year old, move such overpayment to excess collections.

      Note:

      If the taxpayer has a valid TIN and a refund should be issued, the tax year account must be moved to the taxpayer's valid TIN.

    • Any overpayment that has been offset to a Bureau of Fiscal Services debt must be reversed, using hold code 4. If the overpayment is over one year old, move it to excess collections. A letter must also be sent to the taxpayer who has the FMS debt, notifying them of the reversal. If the BFS offset is over 6 years old, refer to IRM 21.4.6.4.2.12, TOP Offsets Involving ID Theft.

    • Reverse any IRS offsets. If the overpayment is over one-year old, move the overpayment to excess collections. A letter should be sent to the SSN owner informing them of the overpayment reversal.

    • If adjusting 2008 and FTHBC was claimed by the bad taxpayer, see IRM 21.6.4.4.18.4, Manually Adjusting the Recapture Amount, to update the IMFOLF information.

Moving Specific Year Account Information

  1. If there are 180 or more days remaining before the ASED expires, reprocess the return.

  2. If there are less than 180 days remaining before the ASED expires, refer the return to Statute for a prompt assessment.

    Caution:

    The ASED does not apply on a case that has been determined a nullity. The return must be considered valid in order for the ASED to apply. Refer to IRM 25.6.1.6.14, Criteria for Establishing a Statute of Limitations Period, paragraph (3) (b), for additional information.

     

    Reminder:

    If the tax year account is within 180 days of the ASED, DO NOT abate tax on the "from" account prior to the tax being posted on the "to" account. Once the return has been reprocessed and the tax information has posted, or a prompt assessment has been made on the "to" account, the "from" account may be backed off to the correct amount.

    Reminder:

    If the ASED is expired, NEVER abate tax on an account and attempt to reprocess the return.

  3. If moving posted tax account information is an issue, the ASED is expired for the tax year(s) at issue, and any of the conditions are met, as applicable, in IRM 25.23.4.21.4.2,Tax Year Account Move Conditions-Applicable for MXEN, IDT(X), IDS(X), SCRM, and SSA2 Cases, or IRM 21.6.2.4.3.15, Tax Year Account Move Conditions-Applicable for NOMRG Cases, take action to move the tax account information as appropriate. If applicable, initiate a manual account transfer using Form 12810, Account Transfer Request Checklist.

    Note:

    After the tax account information has posted, input the applicable item reference numbers (IRN) to the "to" account (e.g., IRN 888, 896).

     

    Note:

    For general information when the tax year account must be transferred via Form 12810 per the guidelines above, see IRM 25.6.1.9.9.3, Correct Records on Expired Statute Periods. Also see bullet items below to expedite the processing and/or prevent delays of Form 12810.

    Reminder:

    When the tax year account must be transferred via Form 12810, the tax year account must be in debit or zero balance. Accounting will reject any requests where the tax year account is showing or will show, once the Form 12810 transfer has been completed, a credit balance. Credit balances must be resolved expeditiously, whether as a refund to the correct taxpayer, if allowable, or as a transfer to Excess Collections. Make sure the entity information for the IRSN account has posted and all freeze conditions are resolved prior to sending the Form 12810 to Accounting.

     

    Reminder:

    If all other statute expiration dates have expired and there is no indication of activity or pending activity on the tax year account, do not move an incorrectly posted tax year if the Collection Statute Expiration Date (CSED) is expired or has less than 10 months remaining before it expires. No additional account moving action is required on these tax years.

    See the following IRM sections for proper processing of Form 12810:

    • Form 12810 must be processed within a six-day timeframe per IRM 3.17.21.7.1(1),Master File Account Transfers-Out.

      Reminder:

      Ensure you submit Form 12810 to the appropriate accounting function via e-fax or email.

    • Any forms that need to be rejected by SP will be sent back to the originator using an electronic format, by email or e-fax. This will prevent unnecessary delays, per IRM 3.17.21.7(1),Processing Account Transfers to the Master File (IMF/BMF.

    • The employee assigned to complete the transfer needs to open a control base, using category IRRQ, when it is determined that the transfer request will be processed, per IRM 3.17.21.7.1(8), Processing Account Transfers to the Master File (IMF/BMF).

Pre-Letter 239C Common Number (CN) Ownership Determinations Cannot Be Made

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

    Caution:

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

     

    Caution:

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

Sending the Letter 239C and Telephone Contact-Stage One

  1. Correspond with the taxpayers, using the Letter 239C . Select paragraphs d, and h through k. Include the questionnaire. Retain copies of the Letter 239C letters in the case file. See IRM 21.6.2.4.2.5,Determining if Refund Should be Released, for additional information that must be requested in the Letter 239C. The suspense period for the Letter 239C is 40 days, 70 days for overseas taxpayers.

    Caution:

    Do not advise the taxpayer to contact SSA for a "Social Security Administration Social Security Number Verification" printout.

    Note:

    It is not necessary to send the questionnaire Letter 239C again if it has already been sent due to previous IRM procedures. Also, if the letter has been sent AND a CN ownership determination has already been made, refer to IRM 25.23.4.24.2.4,Processing Taxpayer Replies to Closing Letters,

    for additional guidance.

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

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

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

    Note:

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

    Caution:

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

Telephone Contact Guidelines

  1. Allow 21 days from the input date of the Letter 239C for the taxpayer to receive the letter before IRS-initiated telephone contact is attempted. The guidelines in this subsection also apply to taxpayer-initiated telephone contact.

    Note:

    The 21-day time frame assumes the Letter 239C is issued by the Correspondex system. You may adjust the time frame based on the procedures in your work area. The overall rule is to allow the taxpayer sufficient time to receive the letter.

  2. Telephone contact is primarily for the purpose of obtaining information. Because the case involves undetermined ownership of the SSN, do not provide any information to the taxpayer unless specifically authorized to do so per the guidelines below.

    Note:

    IRM 21.1.3.4, Other Third-Party Inquiries, authorizes you to accept information from any third-party even if the provider of the information does not have a written or oral authorization from the taxpayer.

  3. Even though you are primarily obtaining information, ask disclosure verification questions based on the Letter 239C and on the information on this particular taxpayer's return. Do not ask any questions that might inadvertently disclose information merely by asking the question.

    1. Identify yourself, provide your ID number, inform the taxpayer you are calling on behalf of the Internal Revenue Service, and provide a purpose statement for the disclosure verification questions you are about to ask. See the suggested purpose statement below:

      "While we are reviewing your account, we would like to ask a few questions to determine whether or not any discrepancies are present on the account."

      Note:

      See IRM 3.42.9.6, Contacting the Customer – Outgoing Calls, for further guidelines on placing IRS-initiated telephone calls to taxpayers.

      Note:

      On the TIN-Related Problem Research Sheet, record that telephone contact was made, the number called, and the name of the individual to whom you are speaking. Also record the answers you receive from the taxpayer and add a CIS note indicating "Telephone Contact Made."

    2. If you are initiating the call prior to receiving the taxpayer's response to the Letter 239C, ask the taxpayer if he or she recently received a letter from the IRS. If the taxpayer indicates he or she has not received a letter from the IRS, ask the taxpayer to call us if he or she does receive a letter. Apologize for any inconvenience and politely terminate the call.

      Caution:

      If the taxpayer provides an address that is different from our records, do not change our records and do not issue a Letter 239C to the address. Because the ownership of the SSN is in question, we will not be making any entity changes to the account. We will not be sending any information to the taxpayer, e.g., the Letter 239C, because we do not yet know if this taxpayer is involved in any way with the case. Under no circumstances would you indicate you are calling because two individuals are filing tax returns using the same SSN. The only basis for discussing this issue would be the taxpayer acknowledging the issue on the basis of the Letter 239C we sent.

      Note:

      The prohibition in the "Caution" above on sending the Letter 239C does not restrict the Taxpayer Advocate Service (TAS) from initiating any contacts required by TAS guidelines

    3. If you are initiating the call and the taxpayer indicates he or she has received our letter, ask the taxpayer to have in hand a copy of the letter and a copy of the tax return. If the taxpayer cannot readily obtain the letter, ask the taxpayer to call us as soon as possible after locating the letter. (Note the "Caution" in (b) above.) If the taxpayer has at least the letter in hand, ask the taxpayer for the following:
      His or her TIN
      The ten-digit number in the upper right-hand corner of the letter
      The tax period(s) indicated on the letter
      The address shown on his or her return (latest year if the case involves multiple years)
      Filing status on the return
      Whether a refund was claimed and the amount
      The information in the first paragraph of the letter (Under "Why We're Sending You This Letter" )

    4. If the taxpayer's answers indicate at least that he or she has the letter in hand, proceed to paragraph (4). Also proceed to paragraph (4) if the taxpayer indicates he or she does not have the letter in hand but he or she provides correct information regarding the tax return. If the taxpayer does not meet either of these conditions, apologize for the inconvenience and politely terminate the call. See the "Caution" in (b) above

    5. If the taxpayer is initiating the call, follow (c) above

  4. Preface the asking of the questions below with the following statements to the taxpayer:

    Note:

    Modify your statements and questions appropriately to the taxpayer if you are working a True Scrambled SSN case. If you are working a True Scrambled SSN case, tell the taxpayer that it appears the Social Security Administration has assigned the SSN to more than one individual. Strongly recommend that the taxpayer contact SSA as soon as possible. Any information the taxpayer provides by answering these questions will assist SSA.


    "Our records indicate that the Social Security Number you used on your tax return for the tax year(s) of 'YYYY' (state the tax year(s) in question) was also used by another individual on his or her federal tax return. Disclosure laws prevent us from providing any information regarding the other individual. We would like to ask you a few questions in order to determine which individual should be using the Social Security Number for the filing of federal tax returns.
    "The IRS does not issue Social Security Numbers, and the IRS does not determine who the true owner of the Social Security Number is for the purposes of Social Security benefits. The Social Security Administration is a separate government agency and is the final authority on determining the ownership of the Social Security Number. We recommend strongly that you contact your local Social Security Administration office to ensure that your Social Security records are correct. The questions we would like to ask you today, consequently, pertain only to the filing of your federal income tax return. "
    "The questions are based on information received from the Social Security Administration. The answers you provide will assist us in resolving this issue as quickly as possible. An incorrect answer or a response of "I don't know" will not necessarily result in the Social Security Number not being assigned to you for federal income tax purposes."
    "Are you willing to answer the questions?"
    "

    • If the taxpayer indicates he or she is not willing to answer the questions, simply thank the taxpayer for his or her time and inform the taxpayer that our determination will be made based on the information at hand. Inform the taxpayer that he or she will receive a letter regarding our determination within 6 to 8 weeks.

    • If the taxpayer asks for the questions to be sent to him or her by mail, inform the taxpayer that the questions not already listed on the letter he or she received must be given and answered during direct telephone conversation. If necessary, you may inform the taxpayer that this method is intended to ensure that the person using the Social Security number in error does not have the opportunity to research and find the correct answers.

    • If the taxpayer is willing to answer the questions, proceed with asking the questions in the questionnaire portion of the Letter 239C and the question in IRM 25.23.4.24.2.1,Supplementary Questions. Have a copy of the Numident print available, related to the SSN, when asking the Supplementary Questions.

      Caution:

      Do not respond in any way that might be construed as a confirmation or a rejection of the validity of the taxpayer's response. The purpose of asking the questions is to obtain information for consideration, not to provide information to the taxpayer. Indications of confirmation or rejection would constitute providing information to the taxpayer.

    • On the TIN-Related Problem Research Sheet record the answers you receive.

    • We can make a determination without the questionnaire and documents in our file, but if an ownership determination is not made, the taxpayer will not receive his or her refund unless he or she has met all the conditions of IRM 21.6.2.4.2.5,Determining if the Refund Should be Released.

    • A True Scrambled SSN Case requires the actual documents, completed by the taxpayer, for the file going to SSA. If you believe the number is a True Scrambled, tell the taxpayer to send the documents requested in the Letter 239C and the questionnaire as soon as possible.

    • After all the questions have been asked and the answers recorded, state the following to the taxpayer:
      "Thank you for the information you have provided. When we have completed our gathering and reviewing of information, we will notify you by mail of our determination. The expected time frame for the process of review and notification is generally 6 to 8 weeks. If possible, we will issue our determination more quickly than the expected time frame."
      "Please keep in mind the information we provided earlier in the conversation: The IRS does not issue Social Security Numbers, and the IRS does not determine who the true owner of the Social Security Number is for the purposes of Social Security benefits. The Social Security Administration is a separate government agency and is the final authority on determining the ownership of the Social Security Number. We recommend strongly that you contact your local Social Security Administration office to ensure that your Social Security records are correct. The questions we have asked today, consequently, pertain only to the filing of your federal income tax return."

    Caution:

    Be reminded that because this case involves an SSN of undetermined ownership, we cannot disclose any further information. Also, be careful not to indicate any pre-determinations you may have arrived at based on the answers you received.

Supplementary Questions
  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

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

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

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

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

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

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

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

    Caution:

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

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

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

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

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

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

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

     

    Note:

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

Actions Based on Taxpayer Responses
  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Caution:

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

    Note:

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

    Note:

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


     

    Note:

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

    1. ≡ ≡ ≡ ≡ ≡ ≡

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

      Note:

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

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

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

      Note:

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

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

      Note:

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

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

       

      Note:

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

      Note:

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

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

      Note:

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

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

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

      Note:

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

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

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



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

      Note:

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

     

    Note:

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

Final Review-Stage Two
  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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

     

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    Note:

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

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

    Note:

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

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

    Note:

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

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡
Processing Taxpayer Replies to Closing Letters
  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

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

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

        Caution:

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

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

      Caution:

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

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ "

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

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

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

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

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

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

        Caution:

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

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

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

      Caution:

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

Default True Scrambled SSN Case
  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

      Note:

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

      Exception:

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

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

    Note:

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

Processing ID Theft Expedite Operations Assistance Requests (OARs) - (Cases Meet Economic Burden Criteria 1-4 and Contain Unprocessed TC 976 Documents) - Austin IDTVA-A ONLY

  1. TAS will route Expedite Economic Burden Criteria 1-4 OARs (including Spanish) to the Austin IDTVA-A Adjustments TAS Liaison if they meet one of these conditions:

    • There is an unprocessed original return (no TC 976) that was sent directly to TAS.

    • There is a return on CIS but (no TC 976 posted and the TC 150 was not filed by the SSN owner.)

    • There is no TC 976, but there is a TC 977 generated by a TC 971 AC 010, and the taxpayer’s original return is on CIS and has no valid return DLN on it.

      Caution:

      If a TC 977 posted with a DLN and the information has posted to CC RTVUE and TRDBV instead of a TC 976, then the case can be worked by any IDT site. These returns have gone through processing. The Austin site will reject cases received in error.

      Caution:

      These procedures are not intended for good returns moved to MFT 32 in error.

  2. This procedure is limited to cases requiring expedite processing due to economic burden. All other identity theft cases will be routed using established procedures.

  3. TAS will continue to complete the preliminary research on these cases before they are routed and will ensure ALL the following criteria are met:

    • The issue is ID theft

    • The OAR must be clearly marked "Expedite"

    • The OAR is a Criteria 1-4 Economic Burden Case

    • The case contains an unprocessed original return with the case as described above. (The TC 150 return was not filed by the SSN owner and no TC 976 posted)

    • All other preliminary research is completed

    • The unprocessed return has an IRS received date stamp when submitting to IDTVA-A, or is received in IDTVA-A within one day of receipt in TAS. All required documentation must be attached. If there is no IRS received date stamp, the date the OAR is received by Austin IDTVA-A will become the IRS received date for the return.

    • If the return is already on CIS, the received date will be the date the return was received in ICT

    For incomplete cases, Austin IDTVA-A Campus will reject the case back to TAS per the Service Level Agreement SLA.

  4. Before processing the case, employees will follow normal procedures to determine CN ownership.

  5. If the case does not meet identity theft criteria, per IRM 25.23.4,IDTVA Paper Process, the employee will reject the OAR back to the assigned TAS caseworker and complete page 2 explaining why the OAR is being rejected.

  6. If the case is complete and CN ownership has been validated, employees should adjust the account per procedures in IRM 25.23.4,IDTVA Paper Process. Please update the ASED as required.

  7. The Austin IDTVA-A Directorate will work these cases and follow specific guidance provided by SP Accounting to process the manual refund, per guidance in IRM 21.4.4.3,Why Would A Manual Refund Be Needed, and the following:

    • If there is no IRS received date stamp, the date the OAR is received by Austin IDTVA-A will become the IRS received date for the return.

    • A copy of the unprocessed return, depending on your determination, will be submitted along with an IDRS print to show the credit.

    • IDTVA-A will send the original return to SP per local procedures, to expedite the processing of the TC 976 document.

    • IDTVA-A will monitor the case for additional closing actions needed (i.e., the posting of the TC 976 that will generate a -A freeze and the posting of the TC 841/TC 840).

Processing Operations Assistance Requests (OARs)

  1. IDTVA employees will follow OAR guidance in IRM 21.1.3.18.1, Operations Assistance Requests (OARs) Accounts Management Guidelines.

  2. When completing actions required to resolve an Operations Assistance Request (OAR), IDTVA will complete any required adjustments and prepare required forms for Submission Processing functions, including Accounting, as appropriate. The forms will accompany the completed Form 12412, Operations Assistance Request, to TAS. TAS will open a new OAR to the SP function and forward the forms for processing.

  3. Accounts adjusted during the completion of an OAR will be monitored for unpostable transactions. Unpostables on OARs will be corrected within 3 days of identification.

  4. When assigning Compliance OARs on CIS please follow the table below.

    If And Then
    A paper OAR is received in IDTVA inadvertently There is no case open in CIS that should be routed to IDTVA-Specialty Team (Compliance) Assign the OAR to the Functional TAS Coordinator on CIS using Case Priority Code 1 and appropriate category code.

    Note:

    Be sure all supporting information is on CIS before assignment.

    A paper OAR is received in IDTVA inadvertently There’s a CIS case previously assigned to IDTVA-Specialty Team (Compliance) Link the OAR to the open Compliance case and assign the OAR to the Functional TAS Coordinator, using Case Priority Code 1.

    Functional TAS Coordinator IDRS numbers are posted in the IDTVA ATAO shared folder.

Telephone Contact Procedures for IDTVA Paper Employees Only

  1. The IDTVA Toll-Free Number, ≡ ≡ ≡ ≡ ≡ ≡ , is to be used "ONLY" for IDT/RPM calls and should not be provided to taxpayers unless there is an IDT/RPM issue.

  2. All IDTVA employees have been assigned a six-digit extension code. That code must be included with toll-free number on all correspondence and/or closure letters generated on an IDT/RPM case or when leaving a phone message.

  3. It is critical all voice mail messages are retrieved immediately. Calls should be returned prior to working another case or at the time the TP indicated when allowed to go to voice mail. All calls should be returned within five business days. If an employee is going to be unavailable for one or more days, the recording should be updated to reflect the unavailable time period. Include a call back time frame as well. If the employee is going to be gone more than two business days, the message should reflect that someone else will return their call.

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

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

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

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

    Note:

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

  6. Employees should be in available status on the IDT/RPM extension when they are at their desk working cases. Employees should not be in available status when they are assigned other phone product lines or completing other tasks, such as; completing on-line training, in their read time, team meetings, etc.

    Note:

    Employees that are in a 0962 series position are required to use idle codes. Other employees (0592 series) are not covered by the Customer Service Agreement Part II involving the operation of the Aspect telephones. Employees should sign off the system when they are not at their desk working, idle codes should NOT be used.

    Note:

    If the call to your extension was not an open IDT case or should not have come to you and your extension was provided by a toll-free assistor, verified by AMS notes, complete the IDTVA Employee Lookup tool http://idtva.web.irs.gov/Employees/ExtensionRoutedFeedback.aspx

    .

  7. When responding to telephone inquiries, do not disclose any information until full disclosure procedures are conducted to ensure the person making the inquiry is the taxpayer or his/her authorized representative. See IRM 21.1.3.2.3(5),Required Taxpayer Authentication, for required disclosure probes.

  8. Calls are routed to an employee based on the six-digit code input by the taxpayer and will show on Aspect "459 WI IDT EXT RTG" on the display. For IUP calls, your extension should appear in the "Call Key" box on your computer screen.

  9. If a taxpayer does not put in a valid six-digit code or any extension number, the call will be routed to an IDTVA team employee in the national group (The national group IDTVA-AM/C employees only). These calls will be identified by "453 XXXX" for English or "454 XXXX" for Spanish showing on the display. For IUP, on these calls your extension will not be shown in the "call key" area.
    Upon receiving those calls, the employee should try to answer the taxpayer’s questions. If you are unable to assist the taxpayer, determine if there is an open IDTVA IDRS control. If found, use the following link to find the controlling employee’s contact information via the IDTVA Employee Lookup Tool. Provide the taxpayer the toll-free number, employee’s name extension and Tour of Duty (TOD) when available based on an approximate time zone. Include the following information:

    • "If they receive the employee’s voice mail, the call will be returned within five business days."

    • "If they do not receive a call back within five business days to call back this number. The five business days will begin the day after the message is left. When you call back, advise the IRS employee answering the call that you left a message and did not receive a call back within 5 business days. That employee will follow-up on the call back request."

    Note:

    If the TP called in on the "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " number, you cannot transfer them. They will need to hang up and call back with the extension.
    Document on AMS the caller was provided the extension number.

    Note:

    Inform the TP the IRS phone number may be blocked or display as "unknown" when we make contact. Also advise the caller, if they have a voice messaging system that does not identify them (as the TP), the IRS will not be able to leave a message.

  10. After the information above has been provided to the taxpayer (or a secure e-mail sent), use AMS to document the call and the information the taxpayer provided:

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

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

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

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

  11. If the IDTVA controlling employee’s IDRS Number is not available on the Employee Lookup Tool, refer the taxpayer inquiry using a secure e-mail to the employee and employee’s manager using secure e-mail link.

  12. If an e-mail is received with notification that a taxpayer is attempting to get in contact with the employee assigned to their case, the taxpayer must be contacted by the employee or other employee designated by manager immediately, but no later than two business days of receipt of the e-mail.

  13. If the call is determined not to be an IDT case, refer the taxpayer to the appropriate toll-free number based on their inquiry, using the table below.

    Function Telephone Number
    Accounts Management Toll-Free lines - any account issues not pertaining to compliance issues (Including missing payments; refunds; balance dues (other than status 22)) IMF - 800-829-1040
    BMF - 800-829-4933
    For AUR related issues (TC 922) 800-829-8310
    For Exam related issues (TC 300; - L Open TC 420; TC 140 SFR) Wage and Investment: 866-897-0177
    Small Business/Self-Employment 866-897-0161
    ACS (Balance Due in status 22) Individual Income: 800-829-7650
    Business Income - 800-829-3903
    For ASFR (TC 140 ASFR)Q 866-681-4271
    Refund Hold (TC 570 with Julian date 999) 866-897-3315
  14. Available resources should be utilized for callers that are non-English speaking. If no resources are available and the taxpayer has no other alternative, then Over-the Phone Interpreter (OPI) can be utilized. Refer to IRM 21.8.1.1.11.4.2,Over the Phone Interpreter Service (OPI) For International Non Toll-Free calls for instructions on utilizing the OPI service.

IDTVA Return Calls Not Received

  1. If a taxpayer calls and indicates they have not received a call back within five business days, verify through AMS that a call was received and contact information (employee’s name, extension and TOD) was provided to the taxpayer and at least five business days has passed since the day after the taxpayer left a message requesting a call back. Try to answer the taxpayer’s questions. If you are unable to assist the taxpayer, advise the taxpayer that you will follow-up to have their call returned within two business days.

    Example:

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

    Note:

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

  2. Use the following link IDTVA Employee Lookup to find the controlling IDTVA employee’s contact information and send an email to the employee, their manager and copy "P & A Analyst" advising them that the call must be returned.

  3. Inform the TP a referral will be made to the employee’s manager for immediate contact, but to allow at least two days for a callback. Remind the taxpayer the two days will begin the following day.

    Note:

    Inform the TP the IRS phone number may be blocked or display as "unknown" when we make contact. Also advise the caller, if they have a voice messaging system that does not identify them (as the TP), the IRS will not be able to leave a message.

Letter Procedures

  1. All functional outgoing correspondence guidelines apply.

  2. All IDTVA Specialty teams will use the following letters when addressing IDT issues, this list is not all inclusive:

    • Letter 5073C,Acknowledgement Letter for Identity Theft Claim (Form 14039 Police Report), to acknowledge receipt of the IDT claim.

    • Letter 5064C, ID Theft-In Process Letter, as interim letter or to request additional information from the taxpayer.

    • Letter 4674C,IDTVA Closing Letter, as a closing letter when a CP 01,Identity Theft Acknowledgement, will not be systemically issued.

    Note:

    If Spanish language correspondence is received or the taxpayer marks the "Spanish" box in Section C of the Form 14039, a reply must be issued using the Spanish version of the appropriate C letter, if one is available. See IRM 25.23.4.28.1, Requesting Translation of Correspondence from Certain Languages into English, if translation of correspondence is needed.

    Exception:

    Do not issue the Spanish version of the C letter, if the taxpayer specifically requests to receive the letter in English.

  3. A determination of whether the case will remain in the function should be made prior to issuing any letters.

  4. Unless an exception in (5) below applies, all cases are required to have a Letter 5073C,Acknowledgement Letter for Identity Theft Claim (Form 14039 Police Report), issued as an acknowledgement letter within 30 days of receipt into the function. If the case needs to be referred to another function, the referring function should issue the Letter 5073C as the acknowledgement letter prior to referral. The acknowledgement letter must include the toll-free number 1-800-908-4490.

    Example:

    IDTVA ACS-Support receives a referral from ACS-Support. Through research IDTVA-ACS determines that the account has two impacted tax years. TY 2012 is an impacted tax year for ACS and the TY 2013 has an Exam assessment. Per Exhibit 25.23.4-5,IDTVA Routing Matrix the case will be worked by IDTVA-Exam. IDTVA ACS-Support will send the acknowledgement letter to the taxpayer before preparing the case to be imaged by ICT. IDTVA-ACS-Support will input on the ICT Batch Cover Sheet as an IDI1, so that the cases will get assigned to IDTVA-Exam.

    Note:

    Since the acknowledgement letter cannot be captured on CIS, include a copy of the letter with the correspondence being sent to ICT.

  5. Do not issue Letter 5073C as an acknowledgement letter if any of the following conditions exist:

    • If it is determined that the case needs to be returned to the referring operation.

    • If another IDTVA function has already issued an acknowledgement letter within the last 180 days.

    • If the case can be closed within 30 days of receipt a separate acknowledgement letter is not required. In this situation a single Letter 4674C, can be sent as the acknowledgement and closure letter. Issue the letter with the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ toll-free number and include the name and six-digit extension of the employee assigned to the case. The employee that is issuing the letter will include their Tour of Duty (TOD) as the hours of operation.

    • If the correspondence has a Form 14157, or Form 14157A, attached, IDTVA-C see IRM 25.23.10.2, (6), Case Batching, for additional information.

    • A CP01S or CP 701S was previously issued to acknowledge the claim.

  6. If a case cannot be completed within the number of days specified in the acknowledgement letter, then an additional Letter 5064C,IDT Theft-In Process Letter, must be sent as an interim letter. The letter must include the approximate number of days it will take to resolve the taxpayer’s account.

    Note:

    The time frame given in this interim letter may not exceed 60 days.

  7. When issuing a Letter 5064C,ID Theft In-Process Letter, to request additional information/documents, the letter must include the following:

    • The number for the IDTVA Theft toll-free line, ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • The name and six-digit extension of the employee assigned to the case.

    • Hour of operation - The employee that is issuing the letter will input their TOD as the hours of operation.

  8. Taxpayers must be notified when all account actions have been completed on a case. Accounts marked with an identity theft indicator TC 971 AC 501 will generate a CP 01,Identity Theft Acknowledgement. Refer to IRM 25.23.2.16.1.1, Systemic Actions Taken TC 971 AC 501 Placed on Account, for additional information regarding a TC 971 AC 501 and the CP 01.

    Exception:

    CP 01 generates only once in a three-year period, if another year was marked with a TC 971 AC 501 within the last 3 years, then a Letter 4674C is required to inform the taxpayer their account was corrected.

    Reminder:

    At least one letter must be sent during the processing of the case providing the taxpayer with one of the two toll-free numbers. If the interim for IDTVA - C the "Letter of Closure" letter will be the first contact, include the information listed in (7) above.

    Reminder:

    POAs do not receive a copy of the CP01 due to programming. When there ia a valid POA on record, issue the POA a closing letter. This ensures the taxpayer’s right to retain representation and to be informed.

  9. When issuing a letter, ensure the correct paragraphs are used to inform the taxpayer of all actions taken on their account based upon the facts circumstances of the case. Also see additional items below:

    • If appropriate, include multiple tax years by manually inputting the tax year in the empty boxes. Up to ten (10) tax years can be input in a Letter 4674C and eight (8) tax years can be input in a Letter 5064C.

    • If there is a valid Power of Attorney (POA) or third-party representative on file, verify the Centralized Authorization File (CAF) copy selection is input.

  10. Actions taken on the account will determine if a Letter 4674C needs to be issued as a closure letter. The letter must provide the taxpayer with the telephone number and contact information listed in (7) above. A letter 4674C must be sent if any of the following conditions exist with the indicated telephone number provided.

    Note:

    IDT Toll-free number, 800-908-4490, does not include an employee’s extension and is answered by the AM Toll-Free assistors. The hours of operation are 7:00 am - 7:00 pm


    IDTVA Toll-free number, ≡ ≡ ≡ ≡ ≡ ≡ ≡ , does include the employee’s extension and is answered by employees. The employee issuing the letter will input their TOD as the hours of operation. See chart below:

    IDT Toll Free Number Chart
    Criteria Number to be used
    If the CP 01 will be issued IDT Toll-free number 800-908-4490
    If a Letter 5064C or Letter 5073C was not issued previously providing the taxpayer with an IDT Toll-free number IDTVA Toll-free number ≡ ≡ ≡ ≡ ≡ ≡ ≡ with employee’s name and six-digit extension
    IDTVA - C - There is still a compliance issue after the IDT issue is resolved, (i.e., account will result in balance due).

    Caution:

    Do not provide a specific dollar amount unless the taxpayer or their authorized representative makes a request for one.

    Provide applicable Compliance toll-free number. See IRM 25.23.4.26 (13)
    If the taxpayer’s correspondence contains questions that will not be addressed by the CP 01 Answer taxpayer’s question and include IDT toll-free number 800-908-4490
    The resolution was not what the taxpayer anticipated (i.e. NOIDT determination, disagreed with information TP provided) IDTVA Toll-free number ≡ ≡ ≡ ≡ ≡ ≡ with employee’s name and six-digit extension
    There is an additional requirement in the corresponding functional IRM Telephone number based on the functional guidance
  11. On cases filed as married filing jointly, the Letter 4674C should be addressed to both taxpayers under the primary SSN, regardless of who the IDT victim is. If the return was filed MFJ and only the secondary TP is the IDT victim, a disclosure issue does not exist in this instance.

    Note:

    If you are providing additional account information that was filed on a separate return for the victim, then the Letter 4674C should be addressed to the victim only.

  12. Closing an account with a TC 971 AC 506 in most instances, will not generate a systemic closing letter. Use Letter 4674C,IDTVA Closing Letter, to inform the taxpayer of the outcome of their IDT return.

  13. Do not issue Letter 5064C as an acknowledgement letter, if any of the following conditions exist:

    • Letter 5064C is not issued to Operation Mass Mailing (OMM) taxpayer. OMM is a common identity theft scheme. The characteristics are defined in IRM 25.25.2.13,Identity Theft Scheme Criteria. For additional information on OMM accounts, see IRM 25.23.2.19.2.1,Operation Mass Mailing (OMM) Cases - Processing Good Returns.

  14. Be sure any necessary letters are being sent to the correct address. The Correspondex letter system will default to the address of record (CC ENMOD) which may or may not be the correct address. Override the address of record when appropriate.

  15. It is a mandated that the IAT Letters tool in the IAT Task Manager is used to input the Letter 5073C,Letter 5064C, or Letter 4674C. The tool provides a simple format for selecting the required paragraphs, manually editing the address to the valid SSN owner’s information and adding a history item or updating the control base on IDRS. See IRM 21.2.2-2,ACCOUNTS MANAGEMENT MANDATED IAT TOOLS, for more information.

  16. Temporary Workaround - Until paragraph "6" of the 4674C can be corrected use the following special paragraph or similar verbiage." We cannot provide you with a total balance due at this time. However, you may receive a separate notice within 4 to 6 weeks showing the total amount of tax, penalty, and interest owed. If you are currently on an installment agreement, please continue to make your scheduled payments."

Guidelines for a Quality Response

  1. Policy Statement P-21-3 guidelines require timely and quality responses to taxpayer correspondence.

  2. A quality response is an accurate and professional communication which, based on information provided, resolves the taxpayer issues, requests additional information from the taxpayer, or notifies the taxpayer we have requested information from outside the IRS.

  3. Review letters as necessary for misspelled words, errors in capitalization and punctuation, IRS jargon and other fill-in errors.

    Reminder:

    Fill-in errors may include missing alpha designations on forms such as Form 1040 "A" or Form 1040 "EZ" .

  4. When issuing a Letter 5064C or Letter 4674C, for the correspondence date, use the signature date or the date written on the correspondence letter from the taxpayer. If a date cannot be determined, use the dates listed below in the following order:

    • Fax Received Date

    • Postmarked Date

    • Three days prior to the IRS received date of the case

  5. The functional specialized teams are responsible for acknowledging the identity theft claim and subsequent follow-ups until the account resolution is complete.

  6. All interim letters should inform the taxpayer when a final response can be expected and provide a contact name and number for additional inquiries.

    Reminder:

    An interim letter may not exceed 60 days.

Corresponding with the Taxpayer

  1. When the taxpayer does not provide complete documentation or the information provided is insufficient, and a determination cannot be made through internal research, attempt to contact the taxpayer by telephone no less than two times. Document each attempt in a CIS Case Note.

    Note:

    There must be a reasonable amount of time between the two attempts. The second attempt should not be made immediately after a first unsuccessful attempt.

    Caution:

    When making or receiving phone calls, IRM 21.1.3.2.3,Required Taxpayer Authentication, must be followed to ensure the employee is speaking to the appropriate taxpayer and to prevent unauthorized disclosure of tax information.

  2. If contact is made with the taxpayer via telephone and there are required documents that they must submit, provide them with a fax/EE-Fax number so they can submit the needed documentation. Allow the taxpayer five (5) business days to submit the documents. If the document(s) are not received within the five (5) days, send a Letter 5064C requesting the document(s). See (3) below, for additional information regarding sending a letter.

    Note:

    IDTVA - C - Be sure to explain to the taxpayer that if the requested information is not received with the allotted time, compliance issues or collection actions will resume, as appropriate.

  3. If no contact information is available or if the telephone attempts are unsuccessful, correspond with the taxpayer via Letter 5064C to request the needed information or additional documentation and take the following actions:

    Note:

    Ensure the correct address is used when issuing any correspondence to the taxpayer. Also use the taxpayers’ original date of correspondence on NORPLY cases.

    • Use IAT input Letter 5064C

      Note:

      Inform the taxpayer they have 30 days (60 days for International) from the date of the letter to respond.

    • Capture an image of the letter on CIS

    • See Exhibit 25.23.4-11,IDRS Activity Codes and Definitions, for documenting the follow-up date. The follow up date will be 40 days from the posted date of the letter.

    • Suspend the case for 40 days (70 days for International cases). Refer to IRM 25.23.4.27, Letter Procedures, for additional letter requirements.

    • If the follow-up date expires, review CIS for documentation. If no documentation is present, input TC 972 AC 522 (NORPLY) and send a Letter 4674C, notifying the taxpayer of the closure. See IRM 25.23.2.15.4.1,Invalid Identity Theft Determinations - TC 972 AC 522 NORPLY.

Requesting Translations of Correspondence from Certain Languages into English

  1. During the course of tax investigation or in situations involving personnel matters, the translation of non-English language documents may be required.

    1. Employees should not utilize any translation services not described in Paragraph (1)(c) below. For example, it is improper to use Google Translator, Microsoft Office, digital assistants like Siri, Google Assistant, and Alexa, or Apps available on personal devices.

    2. Placing sensitive information on the internet for this purpose creates risks and vulnerabilities for the Service. The information is not subject to data protections or restrictions from re-disclosure by the end recipient and may not always meet the investigate disclosure requirements.

    3. Instead employees should contact Linguistic Policy, Tools and Services (LPTS) for assistance. This branch supports the translation needs of employees in the course of performing their official duties under Title 26 USC §6103, the Privacy Act of 1974, and the Bank Secrecy Act.

  2. English translations can be obtained from Linguistics Policy, Tools and Services (LPTS), on documents written in languages such as:

    • Spanish

    • French

    • German

    • Italian

    • Portuguese

    • Various African Languages

    • Arabic

    • Iranian Farsi

  3. If you have documents that are in a non-English language and want it translated into English or vice versa, please follow the steps below to submit your request:

    Note:

    When submitting a paragraph that will be sent to the taxpayer, please make sure that the source document you submit is the final version. This ensures the translated and reviewed document matches the original document. Additionally, it avoids confusion and reduces the cost of the translation from our vendors.

    1. Fill out Form 14078,Request for Translation and/or Quality Review Services.

    2. Send an e-mail to *Linguistic Services, attaching the source document (i.e., taxpayer correspondence, etc.) and the filled-in Form 14078 to the e-mail.

  4. When a translation of correspondence into English is received back from LPTS, scan the translation and attach the image to your CIS case. This will prevent the same correspondence being translated multiple times.

IRPTR/IDRS Data Decision Tree

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

Note:

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

 

Example:

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

 

Example:

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

 

Caution:

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

 

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

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

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

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

  7. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡

  8. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  9. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  10. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  11. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Form 3245 Reversal

All highlighted areas of Form 3245 and any additional areas applicable to your case must be completed and legible for processing ,or it will be rejected back to the originating location. Also, a current TXMOD print must be attached, or the Form 3245 will be rejected. Ensure the DLN of the TC being reversed is annotated in the remarks field. See Form 3245/3809 Reversals, for additional information.

This is an Image: 67664001.gif
 

Please click here for the text description of the image.

Form 3809 Reversal

This is an Image: 67664002.gif
 

Please click here for the text description of the image.

All highlighted areas of Form 3809 and any additional areas applicable to your case must be completed and legible for processing, or it will be rejected back to the originating location. Also, a current TXMOD print must be attached, or the Form 3809 will be rejected. Ensure the DLN of the TC being reversed is annotated in the explanation field. See IRM 25.23.4.15,Form 3245/3809 Reversals, for additional information

Identity Theft Functional Routing and Referral Chart

The chart below should be used to expedite the routing or referring of cases that must be worked by another ITVA function or an area outside AM.

Freeze Conditions IRM Reference
(1) -E Freeze Refer to IRM 21.5.6.4.10,-E Freeze. There may be several conditions that require the case to be referred to Exam.

Note:

If TP is alleging IDT, refer to IDTVA-C, per Exhibit 25.23.4-6,IDTVA Routing Matrix.

(2) F- Freeze (Frivolous Filer) Refer to IRM 21.5.3.4.16.7, Identifying Frivolous Returns/Correspondence and Responding to Frivolous Arguments, for routing instructions.
(3) P- Freeze Refer to IRM 21.5.6.4.31, P- Freeze Overview, with the following conditions;
Modules with TC 841 DLN Blocking Series 77711, 77712 or 77713. Only IVO employees can release the refund.
Prepare a 4442/e4442 to IVO using category RICS IVO – Unresolved Module Freeze Only when the modules have a TC 841 with DLN Blocking Series 77711, 77712 or 77713.
If there is no "–A " currently on the account, prepare a Form 4442/e4442 to IVO using the appropriate referral category and close your case.
If there is a –A freeze, prepare a 4442/e4442 to IVO after resolving –A freeze.
Refer to IRM 21.5.6.4.31.2,P- Freeze with Integrity and Verification Operation (IVO) for cases with the following condition:
Module with a TC 971 AC 123 with MISC field TPP Recovery. paragraph 4 in the chart, refer to box 5 or 6 depending on whether the review timeframe has passed.
(4) -R Freeze Refer to IRM 21.5.6.4.35.3,-R Freeze Overview For Accounts With IVO Involvement (R Freeze with IVO involvement and no –A Freeze). Prepare a 4442/e4442 to IVO using category RICS IVO – Unresolved Module Freeze Only when the modules have a TC 841 with DLN Blocking Series 77711, 77712 or 77713. All other - R freeze conditions should be worked by AM IDT employees.
(5) -Z Freeze Refer to IRM 21.5.6.4.52,-Z Freeze . Take no action unless the Z freeze is released.

Caution:

Do not follow SDC instructions which deviate from established procedures. Established procedures do not permit SDC determinations of the CN owner.

Functional Referrals IRM Reference
(1) Civil Penalty (MFT 55) Refer to IRM 21.2.4.3.3,Civil Penalty Modules.
(2) Non-Tax Related Form 14039 with a TC 971 AC 505 with the following incident numbers:
  • IR20160127510

  • IR20160127513

  • IR20160614508


AND
No tax account issue
Route the Form 14039 to IDTVA-I, per IRM 25.23.2.21.2.2,All Employees Resolving Tax-Related Issues - When addressing accounts with TC 971 AC 505 IR20160127510, IR2016127513 and IR20160614508 ONLY
   
(3) Cases withInternational Issues Case should be reassigned to the IDTVA International holding number, unless the exception below applies.

Exception:

Form 1116 is not required unless the taxpayer’s foreign source income is passive and total creditable foreign taxes are not more than $300 ($600 if married filing a joint return). You can accept the taxpayer’s figures if under these thresholds.


Refer to IRM 21.8.1.1.22,International Forms Processing and, IRM 21.6.3.4.1.6.(4),Form 1116, Foreign Tax Credit for additional guidance.
The International holding number can be located on the Accounts Management Site Specialization Temporary Holding Numbers Listing located on SERP.
(4) Insolvency
-W Freeze (TC520 CC6X)
-V Freeze (TC520 CC81)
Refer to Centralized Insolvency Office (CIO) listing on SERP.
(5) "Third-Party Checks/Returned Refund Checks" If AM receives a 3rd party bank check (physical check) refer to IRM 25.25.8.11, Centralized Check Procedures (CCP).
If AM receives a photo copy of a 3rd party check or correspondence saying I received this check what should I do?
Correspond with the taxpayer and tell him/her to return the check to the bank etc.
There should be rare instances when an AM employee is in receipt of a 3rd party check.
When following the above procedures, please disregard guidance intended for IVO employees.
Also see IRM 21.4.3.5.4,Returned Refund Check Procedures, for additional information.
Converted in Error IRM Reference
(1) CP 36F IRM 25.23.4.5,Preliminary Research - Preparing the Case for Resolution. Cases with Duplicate Filing Notice CP 36F present on CC TXMOD are worked in Accounts Management, Adjustments in Brookhaven. A CP 36F tool is used to convert cases to IDT1/IDS1/3. If a CP 36F cases was converted in error, convert the case back to CP36F and reassign the case to CP36 holding number listed on the Accounts Management Site Specialization Temporary Holding Numbers Listing. A case note should be left on AMS explaining why the case is being returned.
(2) DUPF IRM 21.6.7.4.4 (1),Duplicate or Amended Returns - TRNS36. Cases with Duplicate Filing Notice CP 36I, 36N, 36P, 36U, 36V present on CC TXMOD are systemically converted to IDT. Before following the IDT process on these or on any case that started as DUPF, verify DUPF criteria. If the case should be DUPF, change the category and work as appropriate.
(3) IDT4/X IRM 25.23.3.2.3,Self-Identified - Non-Tax-Related Identity Theft - 4 - AM IDTVA-IPSU only. An IDT4/X case converted to IDT1/IDS1/9 with a tax related identity theft issue cannot be resolved in AM. For example, if you need to refer the case to another function (IVO, SP, Compliance, etc.), then the case should not have been referred to AM.
(4) NFR - Non-Filer Reject IRM 21.5.3.4.10.1,Non-Filer Reject Returns, received in error should be sent back to the originating site.
(5) Preparer Misconduct See IRM 25.23.4.4.2,Required Actions on All Identified IDT Cases and IRM 25.24.1.4.1, Routing Information - Paper. Examples include cases where the TP did not sign or did not authorize the filing of a return, and cases where the TP did authorize the return. Cases received in error should be sent back to the originating site.
AMRH - Transcripts - Received in Error should be returned to Accounts Maintenance at the originating site IRM Reference
(1) AM01 and AM17 IRM 21.2.4.3.18,Integrity & Verification Operation (IVO) and Criminal Investigation (CI) Transcript Issues.
IRM 21.2.4.3.19,Transcripts with Identity Theft (IDT) Involvement, cases without prior IDT controls.
(2) AM05 IRM 21.2.4.3.36.1(3),AM05 Resolution. If the module is frozen due to a TOP offset reversal, identified by TC 290.00 HC 4 with TC 766 for the amount that was offset with IDRS activity FRAUDCASE and category DMFC, or a prisoner return identified by TC 290.00 HC 4 and TC 971 AC 140.
This type case will be resolved by IVO.
(3) Unresolved Credit Transcripts IRM 21.2.4.3.10,Applying Unresolved Credits.
(4) IRSN Transcripts IRM 21.2.4.3.30,Transcripts with Internal Revenue Service Numbers (IRSN) and Individual Taxpayer Identification Numbers.
(5) AM04 IRM 21.2.4.3.35,Duplicate Return (04-A).
(6) AM16 IRM 21.2.4.3.50.1,AM16 Resolution.

IDTVA Routing Matrix

With IDT, in most cases, there should be one single point of contact for a taxpayer. To identify the correct point of contact a matrix was developed to identify the correct area that will take ownership of the case and be the single point of contact for the taxpayer.

Within IDTVA, there are different roles, responsibilities and authorities. To assist with routing cases to the correct area, the matrix below outlines the different authorities and types of cases that may be worked by an area.

Function Authority
(1) Tax Court/ Appeals Address assessments made by Appeals or cases currently in Appeals. For additional information, refer to IRM 25.23.10.10,Requests for an Appeal.
(2) Exam Address assessments made by Exam, AUR, ASFR and any other non-assessment cases. (i.e., non Compliance cases where the taxpayer is claiming IDT but has non- Compliance involvement.)
Example: a taxpayer is claiming IDT for tax years 2014 and 2015. The 2014 year has Exam involvement and the 2015 has no Exam involvement, refer both years to the IDTVA Specialty Exam holding number.
(3) AUR Address assessments made by AUR and any other non-assessment cases. (i.e., non Compliance cases where the taxpayer is claiming IDT but has non-Compliance involvement.) AUR can address assessments made by ASFR as well.
Example: a taxpayer is claiming IDT for tax years 2014 and 2015. The 2014 year has AUR involvement and the 2015 has no AUR involvement, refer both years to the IDTVA-Specialty AUR holding number.
A taxpayer is claiming IDT for tax years 2006 – 2010. The 2006 year has an ASFR assessment and the 2009 has an AUR assessment, refer all years to the IDTVA Specialty AUR holding number.
(4) ASFR Address assessments made by ASFR and any other non-assessment cases. (i.e., non Compliance cases where the taxpayer is claiming IDT but has non-Compliance involvement.)
(5) CSCO No assessments made; address cases with TDI status 02 issues and TDA.
(6) ACSS Address cases in status 22/24 and any other non-assessment cases. (i.e., Balance due situation and other years where there is non-Compliance involvement and TDI Status 03.)
(7) AM Compliance assessments not made
(8) Frivolous Return Program (FRP) FRP is no longer part of Compliance. FRP was moved under the RICS Organization in October 2014. See IRM 25.25.10.15,Coordination with Program Stakeholders, for additional information. If the IDT allegation covers multiple years with FRP involvement, the non FRP years must be worked prior to routing to FRP.

Example:

A taxpayer alleges IDT on tax year 2012, 2013 and 2014. The 2012 has a TC 810 with a code 4, the 2013 and 2014 do not contain any FRP indicators, the IDT determination and any necessary account adjustments for 2013 and 2014 must be done before routing to FRP.

Prior to referring a case to another function, the documentation submitted by the taxpayer should be reviewed to determine whether the case should be retained or routed to another function. See IRM 25.23.2.3 (2), Assessing the Scope of the Taxpayer’s Issue.

The following charts outline case transfer guidelines; however, in some instances transfer of ownership is not necessary. If a case does not warrant transfer, the CIS case notes should be documented why the case was not re-assigned. Below are examples that illustrate when transferring ownership is not warranted.

Example:

#1 - A case has an Exam and AUR assessment on the same tax year. The Exam assessment is based upon the disallowance of a dependent and the Earned Income Credit. The AUR assessment is based upon underreported income. The taxpayer submits Form 14039 which states that he/she has no knowledge of the income reported under his/her SSN. Since the Form 14039 clearly states it is in reference to the underreported income, the case should not be transferred to IDTVA Specialty Exam since AUR assessed underreported income.

Example:

#2 - A taxpayer claims IDT on tax year 2013 and 2014 and was received in IDTVA-A. The 2013 tax year has an Exam assessment that was closed with a TC300 and disposal code (DC) 13 with a technique code (TC) 6. The 2014 tax year has no Compliance involvement. Since the 2013 was closed with a DC13 and TC6, the case should not be transferred to IDTVA Specialty Exam. The DC13 indicates no response to the audit. There is a high likelihood the 2013 is IDT.

When accounts have been adjusted and issues remain on the account or an account was adjusted incorrectly, the case will be referred back to the person that worked the case unless otherwise stated in your functional IRM. This includes cases with compliance involvement that were worked by an IDTVA non-specialty team, or has TAS involvement.

Exception:

If you discover an erroneous refund, refer to IRM 21.4.5.2, Erroneous Refunds Overview. The employee that identifies the erroneous refund is required to complete and forward the required documentation to SP. Attach a copy of the erroneous refund documentation to CIS and return the case to the person who caused the erroneous refund. Also explain why the case is being referred.

Example:

A taxpayer claims IDT and there is an open TC 420. The account is adjusted by an IDTVA-AM employee. There is a K freeze on the account; which froze the refund on the account; the case will be referred back to the IDTVA-AM employee that adjusted the account.

Example:

An account was adjusted to an IDT claim. The case was identified that a credit transfer was not completed. The case was identified as part of the global review by IPSU. In this situation, the case meets IRM 25.23.3.2.1,Simple Adjustments. IPSU would retain the case and make the necessary corrections.

When it is determined that another area must take ownership of a case, follow the chart below for the correct routing.

Note:

Do not issue any correspondence requesting additional information from the taxpayer or input any account adjustments prior to re-assigning.

IDTVA Routing Criteria
This routing guidance is for cases with IDT allegations only. If there are other, non IDT issues, do not use this routing chart, follow normal procedures. See IRM 21.5.1.5.1, CIS General Guidelines andIRM 3.13.6-1, Appendix A - Document Types, Category Codes, IMF.

Note:

When referring a case to the IDTVA Specialty teams (Compliance) with an imminent statute date (180 days or less) update the priority code to 2.

IF AND THEN
(1) -LW freeze and AIMS status is 80 – 89 Open in Appeals PBC 6XX Update CIS data to:
  • Doc type: Exam Open IDT

  • Category code IDI1

  • Program code 710-40211

  • Set priority code to 3

  • Reassign to ≡ ≡ ≡ ≡ ≡ ≡

Exception:

If there is a CIS case currently assigned to an IDTVA-C employee (11870 through 11899), link cases. If multiple years, reassign case to that employee number.

Note:

For Exam: See IRM 25.23.10.10.1,-L or W Freeze Codes, if multiple tax years impacted by IDT but only 1 year is under Appeals jurisdiction.

Exception:

Cases in AUR with Appeals involvement will be retained in AUR and worked in accordance with IRM 25.23.2.10,Statute Protection.

(2) -L freeze and AIMS status is 09 and below Open in Campus Exam -(EGC 5XXX) Resolve case where received unless there are multiple years impacted by IDT with at least one year with Exam involvement and the case is in AIMS status 10 or above or there is an Exam assessment.
If impacted by IDT with Exam involvement,
Update CIS data to:
  • Doc type: Exam Open IDT

  • Category code IDI1

  • Program code 710-40211

  • Set priority code to 3

  • Reassign to ≡ ≡ ≡ ≡ ≡

Note:

If Form 14039 or taxpayer correspondence is in Spanish, update the Doc Type to: "Exam Spanish IDT" .

Exception:

If there is a CIS case currently assigned to an IDTVA-C employee (11870 through 11879), link cases. If multiple years, route all cases to that employee number.

 

Note:

If case is retained and not reassigned to IDTVA Exam, send a secured email to the IDTVA-Exam liaison to inform Exam the IDT issue was resolved. The liaison can be located on SERP under Who/Where, AM Identity Theft Functional Liaisons.


Use Email Subject: Resolved IDT Open in Status XX. Within the body of the email, provide the TIN, tax year and IDT determination, i.e., XXX-XX-1234 201412. Indicate "Taxpayer is victim of IDT no filing requirement, account backed out" .
IDTVA Specialty Exam, see IRM 25.23.10.12.4.3, Returning Cases to Exam, for additional information.

Exception:

If IDT allegation is received in IPSU and no open controls, update CIS as stated above.

(3) -L freeze and AIMS status is greater than 09 Open in Campus Exam - (PBC 19X or 29X and EGC 5XXX) Update CIS data to:
  • Doc type: Exam Open IDT

  • Category code IDI1

  • Program code 710-40211

  • Set priority code to 3

  • Reassign to ≡ ≡ ≡ ≡ ≡

Note:

If Form 14039 or taxpayer correspondence is in Spanish, update the Doc Type to: "Exam Spanish IDT" .

 

Exception:

If there is a CIS case currently assigned to an IDTVA-C employee (11870 through 11879), link cases. If multiple years, reassign case to that employee number.

(4) -L freeze and AIMS status is 10 and below Open in Field Exam - (PBC 20X and EGC 1XXX or 2XXX only) Do not route to Field Exam. All IDTVA functions will retain and resolve case.
Once account is resolved, send a secured email to the Field IDT Coordinator to inform them the IDT issue was resolved.
The Field IDT coordinators can be located on SERP under Who/Where, AM Identity Theft Functional Liaisons, Field Exam at: AM IDT Functional Liaisons

Note:

Use Email Subject Line: Resolved IDT Open in Status XX. Within the body of the email, provide the TIN, tax year and IDT determination, i.e., XXX-XX-1234 201412. Indicate "Taxpayer is victim of IDT" , no filing requirement, account backed out.

Exception:

If IDT allegation is received in IPSU and no open controls exists, route to Field Exam.

(5) -L freeze and AIMS status is greater than 10 Open in Field Exam - (PBC 20X and EGC 1XXX or 2XXX only) Route to appropriate area using the Employee Group Code Listing. listing on SERP under Who/Where tab. Then look under AIMS/ERCS Contact.
(6) AIMS is 90 Closed with a disposal code (DC) 12 or 37 Campus Exam - (PBC 19X or 29X and EGC 5XXX) Update CIS data to:
  • Doc type: Exam Open IDT

  • Category Code IDI1

  • Program code 710-40211

  • Set priority code to 3

  • Reassign to ≡ ≡ ≡ ≡ ≡ ≡ ≡

Note:

If Form 14039 or taxpayer correspondence is in Spanish, update the Doc Type to: "Exam Spanish IDT" .

Exception:

If there is a CIS case currently assigned to an IDTVA-C employee (11870 through 11899), link cases. If multiple years, re-assign case to that employee number.

(7) Appeals Posted TC 30X TC 300 input by Appeals -(PBC 6XX) Update CIS data to:
  • Doc type: Exam Open IDT

  • Category code IDI1

  • Program code 710-40211

  • Set priority code to 3

  • Reassign to ≡ ≡ ≡ ≡ ≡

Exception:

If there is a CIS case currently assigned to an IDTVA-C employee (11870 through 11899), link cases. If multiple years, re-assign case to that employee number.

Note:

For Exam: See IRM 4.13.2.2(7), Function Responsible & Routing Instructions, for case disposition and whether to retain case or return to Appeals.

(8) Posted TC 30X – Exam Assessment input by Campus Exam - (PBC 19X or 29X and EGC 5XXX)

Exception:

If EGC is 54XX or 58 TEFRA see information below.

Update CIS data to:
  • Doc type: Exam Closed IDT

  • Category code IDI1

  • Program code 710-40212

  • Reassign to ≡ ≡ ≡ ≡ ≡ ≡

Note:

If Form 14039 or taxpayer correspondence is in Spanish, update the Doc Type to: "Exam Spanish IDT" .

Exception:

If there is a CIS case currently assigned to an IDTVA-C employee (11870 through 11879), link cases. If multiple years, reassign case to that employee number.

Note:

If the case was closed with a TC 300, disposal code (DC) 13, technique code 6/7. Do not reassign to Exam unless there are open controls (11870 through 11879) or other unresolved years. If no open controls, cases closed with a DC 13 TC 6/7, case can be worked by function within IDTVA.

Exception:

If IDT allegation is received in IPSU and no open controls exists, route to Exam.


Exam audit issues can be determined by the project code assigned the case. The project code can be identified by the SPCL-PROJ code on TXMOD under the TC 424. The project code look up table can be found on SERP.
SERP/Exam Project Code Search
(9) Posted TC 30X – Exam Assessment input by Field Exam - (PBC 20X and EGC 1XXX or 2XXX only) Update CIS data to:
  • Doc type: Exam Field Closed IDT

  • Category code IDI1

  • Program code 710-40212

  • Reassign to ≡ ≡ ≡ ≡ ≡ ≡

Exception:

If there is a CIS case currently assigned to an IDTVA-C employee (11870 through 11879), link cases. If multiple years, route all cases to that employee number. If multiple years, link case (s) and reassign all cases to IDTVA Specialty Exam as outlined above.

(10) TC 420 and no TC 300 or TC 420 and TC 300 – TEFRA – Non TEFRA PBC is 295 or 398 with EGC codes 54XX or 58XX Update CIS data to:
  • Doc type: Exam Closed

  • Category code IDI1

  • Program code 710-40212

  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(11) TC 420 and/or TC 3 00 - LB&I PBC is 3XX

Exception:

Do not route PBC 398 with ECG 54XX or 58XX to LB&I, see above)

Route to appropriate area using the Exam Employee Group Code (EGC) Contacts listing on SERP under Who/Where tab.
(12) TC 922 - AUR involvement No TC 290 Determination to reassign or retain the case depends on the last process code assigned. Follow IRM 21.3.1.5.53,Status of IMF Underreporter Cases. Update CIS data to:
  • Doc type: AUR Open IDT

  • Category code IDI2

  • Program code 710-40221

  • Set priority to 3

  • Reassign to ≡ ≡ ≡ ≡ ≡ ≡ ≡

Note:

Do not route cases to AUR where there is a TC 971 AC 922. These are AUR soft notices. They should be retained and worked where received.

Note:

Process codes 30, 55, 57, 59, 75, 95, 97, 98, 99 indicate the case is an open AUR case.

Note:

If Form 14039 or taxpayer correspondence is in Spanish, update the Doc Type to: AUR Spanish.

Exception:

If there is a CIS case currently assigned to an IDTVA-C employee (11880 through 11789), link cases. If multiple years, reassign to that employee.

(13) TC 922 - AUR involvement TC 290 with assessment Update CIS data to:
  • Doc type: AUR IDT Recon

  • Category code IDI2

  • Program code 710-40222

  • Reassign to ≡ ≡ ≡ ≡ ≡ ≡

Note:

Do not route cases to AUR where there is a TC 971 AC 922. These are AUR soft notices. They should be retained and worked where received. These type cases do not have process codes and AUR does not have the case.

Note:

If Form 14039 or taxpayer correspondence is in Spanish, update the Doc Type to: AUR Spanish.

Exception:

If there is a CIS case currently assigned to an IDTVA-C employee (11780 through 11889), link cases. If multiple years, reassign to that employee number.

(14) ACSS - Status 22/24   Do not route to ACSS, if case has current or past compliance activity.
Complete Form 14394, Identity Theft/RPM Case Collection Alert Instructions.
  • Include check boxes “IDT” and “Case currently in Status 22/24/26”.

  • FAX/e-mail the form to the applicable liaison per the instructions on the Form 14394.

  • Complete Form 13794 as required and forward to the appropriate Collection Advisory contact

  • Leave CIS case note that Form 14394/13794 was referred to stop collection actions.

  • Resolve case

If account is in status 22/24 and there is other compliance activity that created the balance due (such as an Exam or AUR assessment) on the account then reassign to the applicable IDTVA Specialty team (AUR, ASFR or Exam) function per the guidance in this chart.

Exception:

If there is a CIS case currently assigned to an IDTVA-C employee (11891, 11892, or 11896), link case, (s), and reassign to that employee number.


For cases received in ACSS in status 22/24 that do not meet any of the above criteria;
Update CIS data to:
  • Doc type: ACSS Domestic IDT

  • Category code IDI3

  • Program code 710-40231

  • Reassign to ≡ ≡ ≡ ≡ ≡ ≡

Note:

If Form 14039 or taxpayer correspondence is in Spanish, update the Doc Type to: ACSS Spanish.

Exception:

If IDT allegation is received in IPSU and no open controls, update CIS as stated above.

(15) ASFR TC150 – SFR or TC 150 – SFR and TC 290 For open ASFR cases (TC 150 - SFR with no assessment)
Update CIS data to:
  • Doc type: ASFR Open IDT

  • Category code IDI4

  • Program code 710-40243

  • Reassign to ≡ ≡ ≡ ≡ ≡ ≡ ≡


For ASFR Open cases (TC150 - SFR with TC 290 assessment)
Update CIS data to:
  • Doc type: ASFR Recon IDT

  • Category code IDI4

  • Program code 710-40244

  • Reassign to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Note:

If Form 14039 or taxpayer correspondence is in Spanish, update the Doc Type to: ASFR Spanish.

Exception:

If there is a CIS case currently assigned to an IDTVA-C employee (11893), link case(s) and reassign to that employee number.

(16) CSCO TC140 or TC 474 Do not reassign the case, all IDTVA functions will retain and resolve the case. If multiple years and there is other compliance activity (such as an Exam or AUR assessment) on the account then reassign to the applicable AUR or Exam function per the function guidance in this chart.
For cases received in CSCO and meet CSCO criteria:
Update CIS data to:
  • Doc type: TDI IDT

  • Category code IDI9

  • Program code 710-40241

  • Reassign to ≡ ≡ ≡ ≡ ≡

Note:

If Form 14039 or taxpayer correspondence is in Spanish, update the Doc Type to: Balance Due IDT Spanish.

Exception:

If there is a CIS case currently assigned to an IDTVA-C employee (11893), link case(s) and reassign to that employee number.

When a return is received from a taxpayer with a previous IDT indicator, a CP36V will generate. Any returns meeting this criteria must be processed. The return should be processed where received unless the account was not corrected properly. The case should only be reassigned if there are outstanding issues or questions on the previous account adjustments.

Note:

If the employee is not assigned to IDTVA, then the case should be retained and worked where identified.

Example:

A taxpayer is selected by Exam. The return selected is deemed an IDT return and nullified. IDTVA Specialty Exam determines the SSN owner has a filing requirement. A return was requested but not received. The account was backed out and the appropriate IDT indicator placed on the account. Six months later the SSN owner files a return. The return is received in IDTVA-A, the return will remain in IDTVA-A to be processed.

When multiple teams are involved within the same area, the employee with the oldest IRS received date will take ownership of all years.

Example:

There are 2 tax years, 2014 and 2015, open for the same taxpayer within the IDTVA Specialty AUR function but assigned to 2 different employees, the employee that has the oldest IRS received date will take ownership and work all impacted years unless the case was started.

IDTVA Exam employees, refer to IRM 25.23.10.9,Identity Theft Cases with Multiple Specialty Function Involvement, for additional information when working cases with open AUR or ASFR issues.

IDTVA AUR employees, refer to IRM 25.23.10.9.1, Identity Theft Cases with AUR Involvement,IRM 25.23.10.9.2,Identity Theft Cases with ASFR Involvement, for additional information when working cases with open ASFR issues.

IDTVA referrals to FRP that need to be addressed by multiple functions will be coordinated with Return Integrity Operation (RIO) HQ to streamline case resolution. Cases with FRP Involvement should be routed to the FRP team under the RICS Organization. These cases can be identified as follows:

  • A TC 971 AC 089 on the year in question

  • A TC 810 with a code “4” on the year in question,

  • A Civil Penalty MFT 55 with a penalty reference number (PRN) 543 or 666

  • A TC 420 with or without a TC 300 with the Project Code 310, 311, 312, or 313

These referrals will be forwarded to FRP using the following process:

  • An IDRS control will be assigned to 0586911111 with category code TPPI

  • The referral will be routed to E-fax 855-246-4886

    Note:

    For additional information, see IRM 25.25.10.5.5, (5), Identity Theft Screening.

IDTVA Site Locations

IDTVA-I (IPSU) by location
Function Group Campus Location
IDTVA-I IPSU
Andover
Fresno
IDTVA - A (Accounts Management) by location
Function Group Campus Location
IDTVA-A Accounts Management
Atlanta
Austin
Brookhaven
Fresno
Kansas City
Philadelphia
IDTVA-C (Compliance Programs) by location
Function Group Campus Location
IDTVA-C AUR
Andover
Atlanta
Austin
Brookhaven
Fresno
Philadelphia
IDTVA-C Exam
Andover
Atlanta
Austin
Brookhaven
Fresno
Kansas City
IDTVA-C ASFR
Brookhaven
Fresno
IDTVA-C ACSS
Fresno
Kansas City
Philadelphia
IDTVA-C DITA
Philadelphia
IDTVA-C TDI
Fresno
Philadelphia

Identity Theft Multiple Control Decision Document

For additional information, see IRM 21.5.1.5.1,CIS General Guidelines

IDTVA-A and IDTVA-C

If Multiple With Link\Close Category Control is*
IDT9/IDS9 IDT1/IDS1,IDT3,,8 IDT1/IDS1,IDT3,6,8 IDT9/IDS9
IDT1/IDS1 IDT3 IDT3 IDT1/IDS1
IDT3/IDS3 IDT1/IDS1 IDT1/IDS1 IDT1/IDS1
IDT8 IDT1/IDS1,IDT3 IDT1/IDS1,IDT3 IDT8

IDTVA-I

If Multiple With Link\Close Category Control is*
IDT4 IDT1/IDS1, IDT3 IDT4 IDT1/IDS1**
IDT4 IDT8 IDT4 IDT8
IDT4 IDT9/IDS9 IDT4 IDT9/IDS9
ITAR IDT4, IDT4, ITAR
ITAR IDT1/IDS1,IDT3,,8 NA IDT9/IDS9***

* When all consolidation actions have been taken, this is the IDRS category code of the open Identity Theft case.

**When the related case is an IDT3, the IDRS category code of the open case is updated to IDT1/IDS1. The information provided in the IDT4 case results in the case now being reclassified as IDT1/IDS1 – Taxpayer Identified.

***ITAR control should not be closed. This is a situation where a multiple control is appropriate. However, the corresponding control should always be an IDT9.

Note:

Scenarios listed above are not all inclusive. Raise any additional questions related to Identity Theft multiple controls to your manager/lead.

IDTVA-I CSRs will have to coordinate to determine if the issue is actually tax related or non-tax related.

Order of Priority Listing - IDTVA-AM/Compliance

Order of Priority - IDT Case Processing
1st Priority Operations Assistance Requests (OARs)
2nd Priority Identity Theft Assistance Request (ITARs) IDT9/priority code 1
3rd Priority Global Review Referrals (priority code 1)
4th Priority IDT1/IDS1/IDIX - aged cases
5th Priority IDT3/IDS3 - aged cases

For IDTVA-C only, IDIX cases should be assigned and worked in the priority order outlined in IRM 25.23.4.5.9,Priority Codes for IDTVA-C Cases.

TIN-Related Problem Case Types Listing

Category Code Defining Characteristic
MXEN Involves an inadvertent or processing error
MXSP Involves a Spanish inadvertent or processing error
IDT1 Involves taxpayer identified identity theft
IDS1 Involves Spanish taxpayer identified identity theft
IDT3 Involves IRS identified identity theft
IDS3 Involves Spanish IRS identified identity theft
IDT8 Involves identity theft (CP05A, cases with prior IVO involvement or Deceased Taxpayer cases ONLY)
IDS8 Involves Spanish identity theft (CP05A, cases with prior IVO involvement or Deceased Taxpayer Spanish cases ONLY)
IDT9 Involves an Identity Theft Assistance Request (ITAR)
IDS9 Involves a Spanish Identity Theft Assistance Request (ITAR)

For IDTVA-C category codes, refer to the second chart in IRM 25.23.2-16, IDRS Category Controls by Function.

IDT Closing Letter Decision Chart

When issuing a closing letter, ensure the correct paragraphs are used to inform the taxpayer of all actions taken on their account based on your specific case scenario. When issuing your letter also consider the following

  • If appropriate, manually input multiple tax years by inputting the tax years in the empty boxes. Up to (10) years can be input in a Letter 4674C.

  • If the language in any of the letters listed below are not appropriate for your specific case scenario, use another appropriate letter.

  • Insert a time zone when issuing Letter 4674C. If selecting paragraphs o, or p insert your time zone in the last available open field.

    Example:

    When selecting paragraph o, input either EST, CST, MST or PST, into fill in [89 14V].

  • If there is a valid Power of Attorney (POA) or third-party representative on file, verify the Centralized Authorization File (CAF) copy selection is input.

    Note:

    POAs do not receive a copy of the CP01 due to programming. When there is a valid POA on record, issue the POA a closing letter. This ensures the taxpayer’s right to retain representation and to be informed.

  • On cases filed as married filing jointly, the Letter 4674C should be addressed to both taxpayers under the primary SSN, regardless of who the IDT victim is. If the return was filed MFJ, and only the secondary TP is the IDT victim, a disclosure issue does not exist in this instance.

    Note:

    If you are providing additional account information that was filed on a separate return for the victim, then the letter 4674C should be addressed to the victim only.

    Note:

    If Spanish language correspondence is received or the taxpayer marks the "Spanish" box in Section C of the Form 14039 a reply must be issued using the Spanish version of the appropriate C letter. If one is available. See IRM 25.23.4.28.1,Requesting Translation of Correspondence from Certain Languages into English, if a translation of correspondence is needed.

    Exception:

    Do not issue the Spanish version of the C letter, if the taxpayer specifically requests to receive the letter in English.

Closing Letter Chart
IF AND THEN
(1) TP filed a Form 14039 or similar statement There is a TC 971 AC 522 PPDS OPIP NODCRQ

or

EPSS DISABL (effective 1-1-17)
See IRM 25.23.2.14.3,Electronic Products Service and Support (EPSS) Disabled Accounts.
(2) TP A filed a Form 14039 or similar statement There is a TC 971 AC 505 with the following incident numbers:
  • IR20160127510

  • IR20160127513

  • IR20160614508


AND
There is an account issue
  • IR20150521512

  • IR20150521555

  • IR20150521556

 
  • CR20170421067

  • LR20170421067


Refer to IRM 25.23.2.21.2.2, All Employees Resolving Tax-Related Issues -When addressing accounts with TC 971 AC 505 IR2016027510, IR20160127513 and IR20160614508 ONLY, for additional guidance on the appropriate paragraphs to use in Letter 239C. If the Letter 4674C provides the appropriate paragraphs needed, you can send the 4674C.
(3) The case was closed with a TC 971 AC 501. A systemic CP 01 has not been issued within the three- year period per IRM 25.23.2.16.1.1,Systemic Actions Taken After TC 971 AC 501 Placed on Account
Do not send the TP a closing letter. The CP 01 will systemically generate between 2 and 12 cycles after the input of the TC 971 AC 501 depending on when the taxpayer’s account adjustment is completed.

Exception:

If additional account information needs to be relayed to the taxpayer, issue the IDT closing Letter 4674C.

(4) Case closed with a TC 971 506   Send a closing Letter 4674C

Note:

Systemic letters are not issued for cases closed with a TC 971 506. You must issue a closing letter for these type cases.

IDRS Activity Codes and Definitions

Specific activity codes were created to easily determine the status of the IDT case. These activity codes must be used by all functions.

Update the activity code of the control base on IDRS using the specific codes in the table below. This list is not all inclusive. Use of other activity codes is required when specified by other IRM instructions.

Note:

Multiple activity codes may need to be input on the identity theft control base as the case progresses through the IDT process.

Note:

By clicking the close button on CIS, the case status will automatically be updated to “C”.

Case Status Activity Code Definition
When case is still active 5064/###
(IDTVA-C Only)
Letter 5064C to TP for additional information with the 40 day follow-up date The julian date input should be the purge date.
When case is still active F/###
(IDTVA-C Only)
When contacting a taxpayer by telephone, requesting information and the taxpayer will be submitting the information by fax. Allow the taxpayer five days to submit the information. The julian date input should be the purge date.
When case is still active 2CATA/###
(IDTVA-C Only)
When referring a case to CAT A due to meeting the by-pass DIF criteria.The julian date input should be the purge date.
When case is still active 9762SP### When sending a return to SP to have the TC 976 placed on the account.
When case is still active RTTN### When requesting a case from retention, the julian date should be a date two cycles after the request was made using IDRS CC IMFOLB. If the two cycles have expired, monitor the case weekly until the requested modules are active.

Caution:

Multiple module requests could extend the time it takes for modules to come out of retention.

When case is still active 841/###
(IDTVA-C Only)
When crediting the account to resolve the lost refund.
When case is still active MNREF/### When monitoring a manual refund.
When case is still active PNDMRR/### When monitoring the account for TOP Offset Reversal to post.
When case is still active DOCREQ/### When requesting a document using IDRS CC ESTAB
Before the case is closed IDTRSLVD
(IDTVA-C Only)
IDT has been determined and account has been resolved.
Before the CIS case is closed REJ(Function)
(IDTVA-C Only)
When rejecting a case back to the originating function because it does not meet the criteria for IDTVA to accept the referral.
(Function)-Input the function that made the referral. (e.g., AUR, Exam, CSCO or ACSS)
Before CIS case is closed PRVACTN When an account was previously corrected and there are no other actions necessary.
Before CIS case is closed OPNDNERROR When a control base was created in error and will be closed.
MISC. Control Base EXCSS/### When monitoring for a credit being transferred to excess collection to post.