25.23.4 IDTVA Paper Process

Manual Transmittal

September 06, 2019

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 Individual Master File (IMF) tax-related identity theft (IDT) cases.

Material Changes

(1) Various editorial changes have been made throughout the document (reorganization/consolidation/renumbering of content, correction of links, titles, typographical errors, etc.).

(2) Subsections specific to mixed entity and scrambled SSN processing restored to IRM 21.6.2, Adjusting TIN-Related Problems.

(3) IRM 25.23.4.1 - Minor edits to remove duplication.

(4) IRM 25.23.4.1.1 - Minor edits for clarity.

(5) IPU 19U0366 issued 03-19-2019 IRM 25.23.4.1.5 - Added additional Terms/Definitions/Acronyms.

(6) IRM 25.23.4.1.5 - Alphabetized listing of acronyms; added three acronyms to the list; added paragraph (2) key terms.

(7) IPU 18U1482 issued 11-21-2018 IRM 25.23.4.1.6(1) - New bullet item added to include "Taxpayer Advocate Service."

(8) IRM 25.23.4.1.6 - Clarified content.

(9) IRM 25.23.4.2 - Updated title and overview content.

(10) IPU 18U1482 issued 11-21-2018 IRM 25.23.4.2.1(1) (d) - Moved (d), action code chart to (2).

(11) IPU 18U1482 issued 11-21-2018 IRM 25.23.4.2.1(3) - New paragraph added, if/then chart added to provide guidance on making Compliance referrals, examples were deleted and clarification made on returning cases, also modified paragraph slightly under the "Exception."

(12) IPU 18U1482 issued 11-21-2018 IRM 25.23.4.2.1(6) - New paragraph added to provide link to IRM 21.3.1.5.52(4).

(13) IPU 18U1482 issued 11-21-2018 IRM 25.23.4.2.1(7) - New paragraph added to ensure compliance issue is included before referring.

(14) IRM 25.23.4.2.9 - New acronym added to chart, TIF - Taxpayer Information File.

(15) IPU 18U1482 issued 11-21-2018 IRM 25.23.4.3(1) - Modified bullet item to separate command codes used from systems (e.g., TCIS, etc.).

(16) IRM 25.23.4.3 - Updated title; added reference to IRM 25.23.2 and the priority of identity theft work; added new content regarding the AAL and MCL; to research the AAL for opportunities to interrupt collections activity and refer cases with -L freeze; added reminder to prepare Form 14394/13794 when appropriate.

(17) IRM 25.23.4.3.1 - Updated title; consolidated guidance formerly published under 25.23.4.3.1.1 and 25.23.4.3.1.2.

(18) IPU 18U1482 issued 11-21-2018 IRM 25.23.4.3.1.1(1) - Modified to make sure case controlled on CIS and IDRS accordingly. Under the "Example deleted the reference to IRM 21.5.1.5.1(16)."

(19) IPU 19U0366 issued 03-19-2019 IRM 25.23.4.3.1.1 (1) - Added an exception regarding CIS control for non-adjustment actions.

(20) IPU 19U0366 issued 03-19-2019 IRM 25.23.4.3.1.1 (1) - Added new note regarding IDT impacted years which includes income and employment related tax years.

(21) IPU 19U0366 issued 03-19-2019 IRM 25.23.4.3.1.1 (1) - Added new exception regarding when the input of TC 290 and RC 139 is not necessary.

(22) IPU 19U0395 issued 03-22-2019 IRM 25.23.4.3.1.1, Deleted first "exception" and revised second "exception" to include additional bullet items to further clarify requirements and prevent creating unnecessary controls on IDRS/CIS. Also included examples.

(23) IRM 25.23.4.4 - Updated title; consolidated portions of guidance formerly published under 25.23.4.4.1, 25.23.4.4.2(2), 25.23.4.5, 25.23.4.21.1, 25.23.4.21.1.1 and 25.23.4.21.1.2; added cross reference for cases requiring translation to English; added cross reference to IRM 21.6.2 for mixed entity and scrambled SSN processing.

(24) IPU 18U1482 issued 11-21-2018 IRM 25.23.4.4.1(3) - Paragraph revised slightly to ensure IDTVA employees understand how to address handling of non-tax related cases. These cases should not be reassigned to IPSU.

(25) IPU 19U0366 issued 03-19-2019 IRM 25.23.4.4.1 (3) - Removed the 1st bullet regarding the reversal of TC 971 AC 522. A reversal is not necessary with the input of TC 971 AC 504. Also added link to IRM 25.23.2-4, IMF Only TC 971 AC 504.

(26) IRM 25.23.4.5 - Updated title; clarified content.

(27) IRM 25.23.4.5 (4)(d) - New example added for instances when IRP data shows income but TP not required to file but TPs SSB/Medicare benefits have been impacted.

(28) IPU 19U0366 issued 03-19-2019 IRM 25.23.4.5.2 (1) - Revised sentence for clarity. Also new example added to assist with clarifying 3 year look back period rule.

(29) IPU 19U0366 issued 03-19-2019 IRM 25.23.4.5.3.1 (3) - Added new note to remind employees which TRNS 36 transcripts should not be reassigned.

(30) IPU 18U1482 issued 11-21-2018 IRM 25.23.4.5.3.2(4) - Under "Address Change" added link to IRM 3.13.5.40. Added new information under "Fraudulent/and or Compromised POA" , added link to IRM 21.3.7.5.5.3, How To Report a Compromised or Potentially Compromised CAF Number, under "Restricted Interest" removed "local AM" .

(31) IPU 18U1482 issued 11-21-2018 IRM 25.23.4.5.3.3 - New IRM section added to address "Barred Assessment IDT Cases" .

(32) IPU 18U1482 issued 11-21-2018 IRM 25.23.4.5.3.3.1 - New IRM section added to provide guidance on "Adjusting Accounts with Barred Assessments."

(33) IPU 19U0366 issued 03-19-2019 IRM 25.23.4.5.3.3.1 (2) - Added new note which provides a link to IRM 3.17.220.2.2.1, Preparation of Form 8758, and IRM 21.5.6.4.8, - D Freeze.

(34) IPU 19U0395 issued 03-22-2019 IRM 25.23.4.5.3.3.1 (2) - Updated IRM reference to reflect link to IRM 25.6.1.7.3.1, Transferring Credit to XSF instead of IRM 25.6.1.7.3. The new IRM section also links to IRM 3.17.220.2.2.1 previously mentioned in change #21 above.

(35) IPU 18U1482 issued 11-21-2018 IRM 25.23.4.5.3.3.2 - New IRM section added to provide guidance on "IDT Barred Assessment with Compliance Issues."

(36) IPU 18U1482 issued 11-21-2018 IRM 25.23.4.5.4(1) - If/then chart added to address MFT 32 cases moved in error and returns moved after cycle 47.

(37) IPU 18U1482 issued 11-21-2018 IRM 25.23.4.5.4.2(1) - Exception added regarding release of -R freeze when research indicates all IDT actions have been resolved.

(38) IPU 18U1482 issued 11-21-2018 IRM 25.23.4.5.6.1(1) (a) - Under the note, removed reference to closing code "90" .

(39) IRM 25.23.4.6 - Created an overview with statements from existing guidance; added references to Form 14039(SP) and CP 701S; consolidated with portions of guidance formerly published under 25.23.4.4.2 and 25.23.4.5.3.1.

(40) IRM 25.23.4.6.1 - Updated title to; added a statement and link to collection activity when accounts are in ADC status; moved comment related to mandatory use of the IAT aMend tool to paragraph (5); added reference to also use MeF for research to paragraph (5).

(41) IRM 25.23.4.6.2 - Updated title to guidance formerly published under IRM 25.23.4.5.3.2.

(42) IRM 25.23.4.6.3 - Updated title to guidance formerly published under IRM 25.23.4.13.

(43) IRM 25.23.4.6.5 - Added a note about identity theft expedited OAR processing.

(44) IRM 25.23.4.6.5.1 - Updated title to guidance formerly published under IRM 25.23.4.5.5.1.

(45) IRM 25.23.4.6.5.2 - Updated guidance to reflect that SPC “B” also bypasses UPC 126.

(46) IRM 25.23.4.6.5.3 - Clarified content.

(47) IRM 25.23.4.7 - Updated title; added statement regarding the TIN-Related Problem Research Sheet from guidance formerly published under 25.23.4.19; added the caution statement regarding the Social Security Number Verification printout from guidance formerly published under 25.23.4.24.

(48) IRM 25.23.4.7.1 (3) - Added guidance regarding when ICT is unable to determine correct TIN for CIS case. If/then chart added to address different scenarios.

(49) IRM 25.23.4.7.3(1) - Under Adjustment Related Input Items, a reminder was added for employees to remove incorrect TP’s information from DUPED.

(50) IRM 25.23.4.7.4(2) - New paragraph added regarding marking account with TC 971 AC 506 when the year is not identified by TP. An exception to this requirement was also added.

(51) IRM 25.24.4.7.5.1, New bullet item included in list to make sure return is ordered. If the case is a True Default SCRM case, the doc needs to be ordered.

(52) IRM 25.23.4.8 - Updated title; consolidated content formerly published under 25.23.4.10 and 25.23.4.11; phased out references to Category 7; exception related to data breaches moved to a separate subsection 25.23.4.8.5.

(53) IRM 25.23.4.8.1 - Updated title to guidance formerly published under 25.23.4.11.1.

(54) IRM 25.23.4.8.1.1 - Updated title and references formerly published under 25.23.4.11.1.1.

(55) IRM 25.23.4.8.2 - Updated title to guidance formerly published under 25.23.4.11.2.

(56) IRM 25.23.4.8.3 - Updated title to guidance formerly published under 25.23.4.11.3.

(57) IRM 25.23.4.8.4 - Updated title to guidance formerly published under 25.23.4.11.4.

(58) IRM 25.23.4.8.5 - Added a separate subsection/overview of external/preparer data breach processing based on the exception previously published under IRM 25.23.4.10.

(59) IRM 25.23.4.8.6 - Added new IRM section titled "Identity Theft with TOP Offset" .

(60) IRM 25.23.4.9 - Added overview for statute processing.

(61) IRM 25.23.4.9.1.1 - A reference to "Transcripts" was included in IRM title and throughout IRM. Cases with IDT and/or transcript cases with IVO involvement should be worked using this IRM section.

(62) IRM 25.23.4.9.1.3 - Updated title to guidance formerly published under 25.23.4.22.

(63) IPU 18U1482 issued 11-21-2018 IRM 25.23.4.9.2(1) (f) - Added reference to IRM 21.5.2.4.23, Reprocessing Returns/Documents.

(64) IRM 25.23.4.9.4(2) - New example added to list regarding MFJ scheme returns filed involving boyfriend and girlfriend that are not married but live together when one files a return without consent.

(65) IPU 19U0366 issued 03-19-2019 IRM 25.23.4.9.5 (1) - Added a link in box 2 (then column) to IRM 21.5.2.4.23.10, Moving Refunds.

(66) IRM 25.23.4.9.6(11) - Link added to IRM 21.4.6.4.2.12, Manual Reversal of TOP offset.

(67) IRM 25.23.4.10 - Updated title and revised content formerly published under 25.23.4.12; content intended for use for streamline and non-streamline case processing; added bullet to reverse TC 971 AC 522 on the primary TIN of a joint return if the primary taxpayer is NOT a victim.

(68) IRM 25.23.4.10.1 - Updated title - clarified content of guidance formerly published under 25.23.4.12.1.

(69) IRM 25.23.4.10.2 - Updated title - clarified content of guidance formerly published under 25.23.4.12.2.

(70) IRM 25.23.4.10.3 - Updated title - clarified content of guidance formerly published under 25.23.4.12.3.

(71) IRM 25.23.4.10.4 - Updated title - consolidated/clarified content related to bad/bad (no good return) processing from guidance formerly published under 25.23.4.12.4 and 25.23.4.21.3.

(72) IRM 25.23.4.10.5 - Updated title - consolidated/clarified content related to bad/bad (no good return) processing from guidance formerly published under 25.23.4.12.5 and 25.23.4.21.3.

(73) IRM 25.23.4.10.6 - Added subsection for resolving cases with one identity theft return - no lost refund based on guidance formerly published under 25.23.4.21.1.2.

(74) IRM 25.23.4.10.7 - Added subsection for resolving cases with one identity theft return - lost refund based on guidance formerly published under 25.23.4.21.1.2.

(75) IRM 25.23.4.10.8 - Updated title - clarified content of guidance formerly published under 25.23.4.9.4.

(76) IRM 25.23.4.11 - Added overview for OARs and ITARs.

(77) IRM 25.23.4.11.1 - Updated title to guidance formerly published under 25.23.4.25.

(78) IPU 18U1482 issued 11-21-2018 IRM 25.23.4.11.1(2) - Revised paragraph 2 to provide clarity indicators present on IDRS that represent accounts with IVO involvement.

(79) IPU 18U1482 issued 11-21-2018 IRM 25.23.4.11.1(3) - Revised paragraph to provide guidance on cases with - P Freeze, and new "Note" added.

(80) IPU 18U1482 issued 11-21-2018 IRM 25.23.4.11.1.1 - New IRM section added to provide guidance for resolving IDT cases with IVO/TPP involvement.

(81) IPU 19U0366 issued 03-19-2019 IRM 25.23.4.11.1 (2) - Added to 1st bullet guidance for employees without e4442 capabilities to refer case to IVO.

(82) IRM 25.23.4.11.2 - Updated title to guidance formerly published under 25.23.4.25.1.

(83) IRM 25.23.4.12.1(3) - Removed second bullet item from list. All OARs are not marked "Expedite."

(84) IRM 25.23.4.13 - Consolidated correction information based on guidance formerly published under 25.23.4.5.4 and 25.23.4.6; added cross reference information for reversals of indicator codes when appropriate.

(85) IPU 18U1482 issued 11-21-2018 IRM 25.23.4.13 - Under" Entity Related Actions" #2 added new information and link to IRM 3.13.5.40, Determining National Change of Address (NCOA) Address Changes, under “Miscellaneous Actions/Annotations” #5 added new information and link to IRM 21.3.7.5.5.3, How To Report a Compromised or Potentially Compromised CAF Number.

(86) IRM 25.23.4.13.2 - Updated title to guidance formerly published under 25.23.4.5.4.2.

(87) IRM 25.23.4.14 - Added SEID to the first bullet under paragraph (5).

(88) IPU 19U0970 issued 08-19-2019 IRM 25.23.4.14(2) - Under the note, revised the guidance to emphasize the requirement to complete Form 9409 anytime IRP documents have been reported under the good TPs SSN. Form 9409 should be completed for tax-related and non-tax related IDT

(89) IRM 25.23.4.17 - Consolidated subsections formerly published under 25.23.4.17 and 25.23.4.18.

(90) IRM 25.23.4.18 - Updated title to guidance formerly published under 25.23.4.27.1.

(91) IRM 25.23.4.18.1 - Updated title and consolidated portions of guidance formerly published under 25.23.4.21.1.1, 25.23.4.21.1.2 and 25.23.4.27; reorganized content; added note regarding CP 01, which will now generate a POA copy when a valid POA is on file; added exception for use of Letter 86C in lieu of Letter 5073C, when appropriate; added guidance for corresponding when returns and/or correspondence from two different parties contain the same address.

(92) IRM 25.23.4.18.2 - Updated title to guidance formerly published under 25.23.4.28; clarified content; added paragraph from guidance formerly published under 25.23.4.24.

(93) IRM 25.23.4.18.2.1 - Separated telephone content from IDTVA-C guidance for Corresponding with the Taxpayer; clarified content formerly published under 25.23.4.28.

(94) IRM 25.23.4.18.2.2 - Updated title - clarified content of guidance formerly published under 25.23.4.24.1.

(95) IRM 25.23.4.18.2.2.1 - Updated title to guidance formerly published under 25.23.4.24.2.

(96) IRM 25.23.4.18.2.2.2 - Updated title to guidance formerly published under 25.23.4.24.2.1.

(97) IRM 25.23.4.18.2.2.3 - Updated title and consolidated guidance formerly published under 25.23.4.24.2.2 and 25.23.4.24.2.3.

(98) IRM 25.23.4.18.3 - Removed content specific to SCRM cases - transition to IRM 21.6.2.

(99) IRM 25.23.4.18.4 - Updated title to guidance formerly published under 25.23.4.7.

(100) IRM 25.23.4.18.5 - Updated title to guidance formerly published under 25.23.4.26.

(101) IRM 25.23.4.19 - Updated title to guidance formerly published under 25.23.4.28.1.

(102) IPU 19U0366 issued 03-19-2019 IRM 25.23.4.21.4.1 (1) - Removed IRM 25.23.10.6 reference. This entire section was moved to IRM 25.23.4.21.4.1.1.

(103) IPU 19U0366 issued 03-19-2019 IRM 25.23.4.21.4.1.1 - Added new IRM section. Entire section moved from IRM 25.23.10.6, Identity Theft Allegations on Tax Year 2008 & Prior.

(104) IPU 19U0366 issued 03-19-2019 IRM 25.23.4.26 (6) - Revised guidance slightly to provide information on idle code to use when working inventory. The note also updated to reflect same guidance for 592 employees.

(105) IPU 19U0970 issued 08-19-2019 IRM 25.23.4.14(2) - Under the note, revised the guidance to emphasize the requirement to complete Form 9409 anytime IRP documents have been reported under the good TPs SSN. Form 9409 should be completed for tax-related and non-tax related IDT.

(106) IPU 18U1482 issued 11-21-2018 IRM 25.23.4.27(9) - Paragraph revised slightly and new "Caution" added to provide link to IRM 21.3.7.5.5.3, How To Report a Compromised or Potentially Compromised CAF Number.

(107) IPU 18U1482 issued 11-21-2018 IRM 25.23.4.27(12) - Under the note added guidance regarding issuance of duplicate closing letter.

(108) IPU 18U1482 issued 11-21-2018 IRM 25.23.4.28(3) - New note added guidance regarding issuance of duplicate closing letter.

(109) IPU 18U1482 issued 11-21-2018 IRM 25.23.4.28.1(1) (a) - Paragraph revised slightly to provide clarity.

(110) IPU 18U1482 issued 11-21-2018 IRM 25.23.4.28.1(1) (c) - Added link to IRM 22.31.1.7.1.1, Requesting Translation of Non-Vital Documents from Certain Languages into English.

(111) IPU 18U1482 issued 11-21-2018 Exhibit 25.23.4-4 - Added IRM reference to IRM 21.5.1.5.1, CIS General Guidelines, under the "Reminder" added requirements for case referrals.

(112) Exhibit 25.23.4-4 - Updated title to Identity Theft (IDT) Functional Routing and Referral Chart.

(113) IPU 19U0366 issued 03-19-2019 Exhibit 25.23.4-5 - Note added to show how TRNS 36 cases can be identified.

(114) Exhibit 25.23.4-7 - Updated title to Identity Theft (IDT) Multiple Control Decision Document.

(115) Exhibit 25.23.4-9 - Updated title and to reflect only identity theft work types; information for TIN related problems found in IRM 21.6.2.

(116) IPU 18U1482 issued 11-21-2018 Exhibit 25.23.4-10 - New caution added providing a link to IRM 21.3.7.5.5.3, How To Report a Compromised or Potentially Compromised CAF Number.

(117) IPU 18U1482 issued 11-21-2018 Exhibit 25.23.4-10 - If/then chart, new note added regarding issuance of duplicate closing letter under box 3 and box 4.

(118) Exhibit 25.23.4-10 - Updated title; added note that CP 01, if generated, will also generate a copy to a valid third party if one is on file.

(119) IPU 19U0366 issued 03-19-2019 Exhibit 25.23.4-11 - Changed still active to closed for 841### action.

(120) Exhibit 25.23.4-12 - Added table for various identity theft codes formerly published under IRM 25.23.4.4.

Effect on Other Documents

IRM 25.23.4 dated September 18, 2018 (effective October 1, 2018) is superseded. The following IRM Procedural Updates (IPU) have been incorporated in the IRM:
IPU 18U1482 issued 11-21-2018
IPU 19U0366 issued 03-19-2019
IPU 19U0395 issued 03-22-2019
IPU 19U0724 issued 06-05-2019
IPU 19U0805 issued 06-20-2019
IPU 19U0970 issued 08-19-2019

Audience

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

Effective Date

(10-01-2019)

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

Program Scope and Objectives

  1. Purpose - This IRM section provides guidance for resolving identity theft (IDT) casework.

  2. Audience - The provisions in this section apply primarily to employees assigned to the Identity Theft Victim Assistance (IDTVA) directorate, but may be used by all divisions, functional units, employees and contractors within the IRS working identity theft cases.

  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 such as 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 the Identity Theft Victim Assistance (IDTVA) organization process identity theft (IDT) 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, Accounts Management Guide for 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) Program for Accounts Management, Campus Compliance, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance 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
    AC Action Code
    ACSS Automated Collection System Support
    AM Accounts Management
    AMS Accounts Management System
    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
    CEAS Correspondence Examination Automation Support
    CI Criminal Investigation
    CIS Correspondence Imaging System
    CN Common Number
    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
    IAT Integrated Automated Tool
    ICT Image Control Team
    IDRS Integrated Data Retrieval System
    IDT Identity Theft
    IDTVA Identity Theft Victim Assistance
    IDTVA-A Identity Theft Victim Assistance Accounts Management
    IDTVA-C Identity Theft Victim Assistance Compliance
    IDTVA-I Identity Theft Victim Assistance IPSU
    IMF Individual Master File
    IPSU Identity Protection Specialized Unit
    IRM Internal Revenue Manual
    IRSN Internal Revenue Service Number
    ITAR Identity Theft Assistance Request
    ITIN IRS Individual Taxpayer Identification Number
    IVO Integrity & Verification Operation
    MeF Modernized e-File
    MXEN Mixed Entity
    OAR Operations Assistance Request
    OMM Operation Mass Mailing
    P & A Planning & Analysis
    PC Priority Code
    POC Point of Contact
    RGS Report Generation Software
    RICS Return Integrity Operation
    RO Revenue Officer
    RPD Return Processible Date
    RPM Return Preparer Misconduct
    RPO Return Preparer Office
    RSED Refund Statute Expiration Date
    RTF Return Transaction File
    SC Source Code
    SCRM Scrambled SSN
    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
    TC Transaction Code
    TIF Taxpayer Information File
    TCIS Treasury Check Information System
    TIN Taxpayer Identification Number
    TOP Treasury Offset Program
    TPP Taxpayer Protection Program
  2. Three key terms referenced in the IRM guidance are defined as follows:

    • Identity theft (IDT) - for processing cases associated with this section of the IRM, IDT is the intentional misuse of a taxpayer’s personal information/TIN to commit, or attempt to commit, tax-related fraud

    • Mixed entity (MXEN) - misuse of a TIN due to an inadvertent taxpayer error, tax return preparer error, Marketplace error, or IRS processing error

    • Scrambled SSN (SCRM/SSA2) - multiple individuals using the same SSN and the true owner cannot be determined; the Social Security Administration has issued the same SSN to more than one individual

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, including general procedures for cases with Compliance involvement.

  2. 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.

    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 Protection and Victim Assistance – Policy Guidance

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

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

    • IRM 25.23.9, BMF Identity Theft Processing

    • IRM 25.23.10, Compliance Identity Theft Case Processing

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

    • IRM 25.23.12, IMF Identity Theft Toll-Free Guidance

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

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

  3. 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 Victim Assistance Hub (IDTVA Hub)

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

    • SERP Alerts

  4. Employees of IDTVA are also responsible for keeping current with IRM provisions specific to resolving Compliance identity theft 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)

    • Taxpayer Advocate Service (TAS)

Identity Theft (IDT) Paper Process Overview

  1. This section of the IRM provides guidance primarily for use by IDTVA for the research and resolution of tax-related identity theft cases. Additional information in IRM 25.23.10, Compliance Identity Theft Case Processing, provides procedures specific to cases involving compliance issues.

  2. Cases may initially be taxpayer identified identity theft claims or IRS identified.

    Note:

    Per Exhibit 25.23.1-1, Glossary of Identity Protection Terms and Definitions, an identity theft claim refers to any combination of Form 14039, Identity Theft Affidavit, or a police report or, for other than Compliance functions, a written statement from the taxpayer that they are, or may be, a victim of identity theft. Cases that are referred to IDTVA from a Compliance function must include a Form 14039 or police report to be considered an identity theft claim.

  3. Identity theft returns filed to generate a fraudulent refund may 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

  4. Cases generally fall into one of two treatment streams:

    • Streamline identity theft case processing - the identity theft return can be nullified

    • Non-Streamline identity theft case processing - the identity theft return cannot be nullified and must be processed to an IRSN

  5. When possible, cases will be resolved based on information provided and/or directly available. If a determination cannot be made based on the information provided and/or directly available, guidance will be followed for communicating with the taxpayer(s).

  6. Steps for resolution of IDT cases are generally based on one of the following scenarios:

    • IDT return/good return - no lost refund

    • IDT return/good return - lost refund

    • Good return/IDT return - no lost refund

    • Two or more IDT returns (no good return) - no lost refund

    • Two or more IDT returns (no good return) - lost refund

    • One IDT return only - no lost refund

    • One IDT return only - lost refund

  7. The subsections that follow provide details on the assignment of work, management of inventory, and applicable research and resolution processes, etc.

Case Assignment and Inventory Management - General Guidance

  1. In general, identity theft cases will be scanned into the Correspondence Imaging System (CIS) and assigned to employees through the Centralized Work Distribution (CWD) process.

  2. The Correspondence Imaging System (CIS) has been updated with identity theft 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.

  3. The Automated Age Listing (AAL) and Multiple Control Listing (MCL) are used to monitor and manage assigned inventory.

  4. Identity theft cases are priority work as per IRM 25.23.2.2.2, Priority Handling of Identity Theft Cases.

  5. If multiple controls are present on your case, link cases following guidance in IRM 21.5.1.5.1, CIS General Guidelines.

  6. Update the Category Code, when appropriate. Use the table in Exhibit 25.23.4-7, Identity Theft (IDT) Multiple Control Decision Document, to determine the appropriate IDT Category Code.

    Example:

    If an IDT4 was recently assigned to you because you have an open IDS3 or 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.

  7. 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 Compliance function. Reassign the case to the appropriate IDTVA-C function following Exhibit 25.23.4-5, IDTVA Routing Matrix.

  8. In addition to guidance found in IRM 21.5.1.4.2.6, Adjustments Case Management by Customer Service Representative (CSR), IDTVA employees will review the identity theft inventory on their Automated Age Listing (AAL) to identify and take action, when appropriate, to refer cases to IDTVA-C and/or interrupt collection activity. Failure to make timely referrals to IDTVA-C can result in default assessments requiring reconsideration activities and failure to interrupt collection activity results in undue burden, further victimizing the taxpayer.

    Reminder:

    If the taxpayer’s account is in ACS status, then refer to guidance in IRM 25.23.4.12,Collection Activity - Form 14394/13794, to interrupt collection activity while the case is worked.

CIS and IDRS Case Controls

  1. All identity theft (IDT) cases are required to have a CIS and IDRS control. The Image Control Team (ICT) creates a CIS case for the tax year identified via the taxpayer’s correspondence. The creation of the CIS case will open the initial IDRS 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. A CIS and IDRS control base must be opened for all tax years discovered to be impacted by IDT. These controls should prevent other areas from adjusting an account without making contact. If there are multiple function controls on a case, use Exhibit 25.23.4-9, Tax-Related Identity Theft (IDT) Work Types Listing, to determine where to route the case.

    Note:

    "IDT impacted tax years" includes the income/employment related tax year(s) identified through Complete Case Analysis.

    Exception:

    Do not create an IDRS and CIS control and do not input a TC 290 .00 with a Reason Code 139 if the following conditions exist:
    - There is no TC 150 present on the account
    - No tax module exists
    - The module is 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)
    - When an impacted module is not active on IDRS CC: TXMOD and is not yet in retention. Do not input IDRS CC: MFREQ

    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. Refer to IRM 21.5.1.4.2.4,Received Date - Determination.

    Note:

    When another year is identified as part of complete case 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 IDT 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 IDT 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.

  5. 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. Once all required IDT theft account resolution is completed the IDT theft control can be closed. It may take 180 days or longer for the TC 700 to post. A monitoring control with Activity PENDMRR/### and category MISC will be opened by the assigned employee. Once the reversal posts, complete all other required actions.

  6. If an IDRS control base is created to IDTVA in error, update the Activity Code to "OPNDNERR" and the Category Code to "MISC" prior to closing the case.

  7. 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.

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 IDT 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 the Correspondence Imaging System (CIS).

Cases Requiring Routing/Reassignment to Other Functions

  1. Review documentation submitted by the taxpayer to determine if your case should be retained or routed/referred to another function. Refer to the following IRM sections for additional guidance:

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

    • Exhibit 25.23.4-5, IDTVA Routing Matrix

    • Exhibit 25.23.4-9, IDTVA-A Identity Theft (IDT) Work Types Listing

    • IRM 25.23.2.3.3, Tracking Individual Taxpayers Reporting to be Victims of Business-Related Identity Theft.

    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.

IDTVA-C - Case Referrals from Compliance Functions

  1. Identity theft (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 literal 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.

  2. If the account contains one of the following Action Codes for the tax year in question, the IDT issue is resolved.

    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
  3. Responses regarding functional compliance issues should be kept and worked by the same function. If a referral is received and the account contains one of the Action Codes in paragraph (2) above, a designated technical individual should review the referral and take the following action:

    If the new information/referral Then
    (1) Addresses an outstanding Compliance issue and will not impact IDTVA’s previous determination Reject the case back to the Compliance function that made the referral
    (2) States the remaining issues are attributable to the previous identity theft claim or provides new information that may allow us to revise our previous determination Accept the referral
  4. If the account contains a TC 972 with the literals NOIDT or NORPLY, follow the table in (3) above.

  5. Ensure that all referrals received from another area meet the requirements to be worked by IDTVA. If requirements are not met, return any cases back to the referring function.

    Note:

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

    Exception:

    If a CIS referral 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 determine the TIN owner. When a TIN ownership determination cannot be made from available information, refer to IRM 25.23.2.3.5, When to Request Additional Information to Support an Allegation of Identity Theft.

  6. Any IDTVA-A or AM referrals must meet requirements listed in paragraph (4) of IRM 21.3.1.5.52, Status Of Individual Master File (IMF) Underreporter Cases.

  7. For any other referral, including referrals such as TAS, ITAR, IPSU, etc., ensure the account includes a compliance issue on at least one tax year.

Priority Codes for IDTVA-C CIS Cases

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

  2. When sending a case to ICT for scanning to CIS, 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)
    Form 14103, Identity Theft Assistance Request (ITAR)
    Form 14027-B, 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/scanned 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/scanned 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.

Taxpayer Inquiries Involving Identity Theft (IDT)

  1. Taxpayers indicate IDT by submitting Form 14039, a police report or similar statement.

    Note:

    If the taxpayer inquiry requires translation into English, refer to guidance in IRM 25.23.4.19, Requesting Translations from Certain Languages into English.

  2. After research is completed, the case will generally be identified as one of the following types:

    • A mixed entity case

    • A scrambled SSN case

    • An IDT case that you can resolve

    • An IDT case that should be routed or reassigned

    • A non-IDT case (e.g., in some instances you may discover the case involves multiple returns filed by the SSN owner; a normal DUPF case)

  3. Refer to guidance in IRM 21.6.2, Adjusting TIN-Related Problems, for processing mixed entity and scrambled SSN cases.

  4. Following are examples of taxpayer inquiries involving IDT.

    1. Examples of tax-related IDT 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.

    2. Examples of tax-related IDT 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.

    3. Examples of tax-related IDT involving secondary TINs on returns include cases in which taxpayers’ overpayments have been applied to accounts that show the taxpayers as secondary filers and the taxpayers claim they did not file as joint or secondary filers on the accounts. See IRM 25.23.4.8.4, Identity Theft (IDT) with Married Filing Joint Scheme Involvement, and IRM 25.23.4.8.4.1, Invalid Joint Elections.

    4. Examples of tax-related IDT involve instances where income is present on (IRPTRL), no return was filed but good TPs social security benefits/medicare have been impacted due to the false IDT income.

    Note:

    For cases involving a dependent’s TIN, the TIN must have been used as a primary or secondary TIN on a bad return to be considered tax-related IDT. If the TIN was only used as a dependent on a return, refer to the note in paragraph (5) below regarding non-tax related IDT case processing.

  5. If research shows no indication of tax-related IDT:

    • Close the TXMOD control as "MISC"

    • Open a control on ENMOD with Category Code IDT4

      Note:

      If you determine the case was updated on CIS to Category Code IDT4 but remains open on CC TXMOD, update the MFT and Tax Period to all zeros (0), per IRM 3.13.6-14,Appendix N - Document Types, Category Codes, Priority Codes, IMF - IMF to establish the control on ENMOD.

    • Input TC 971 AC 504, if one is not already present for the year in question

    Refer to resources provided in IRM 25.23.3.2.3, Self-Identified- Non-Tax Related Identity Theft - IDT4, for additional information.

  6. If the inquiry, 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. Unless the exception below applies, send an appropriate C letter advising the taxpayer the information they provided indicates there is a RPM issue and not an ID theft issue. Advise the taxpayer to complete and mail Form 14157, Return Preparer Complaint, and Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit, 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 For Telephone Assistors/Taxpayer Assistance Center (TAC) Assistors, 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 IDT incident, if appropriate. Refer to IRM 25.23.2.6.6, 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.

  7. For cases where tax related identity theft is indicated by the taxpayer, update the Category Code to IDT1/IDS1 if it has not already been done.

    Note:

    IDTVA-C does not change Category Codes. All cases remain in the function’s Category Code.

    Exception:

    IDTVA should change the category code when resolving an IDT4 case.

  8. Perform complete and careful research on each case, per IRM 25.23.4.6, Research, Actions and Complete Case Analysis - Overview, and the related subsections to make a determination.

  9. If a determination cannot be made based on the information directly available, refer to guidance in IRM 25.23.4.18.2, Requests for Additional Information (Telephone and/or Written), to initiate communications with the taxpayers.

IRS Identified Identity Theft (IDT)

  1. IRS identified cases of IDT are generally associated with IRS programming, filters, transaction codes and/or research of filing history.

  2. 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.

    • Evidence of a prior "CP 36I" transcript or "SPC 8" , which are generated when a taxpayer sends in a Form 14039, a police report or a similar statement.

    • The presence of a CP 36U transcript that generates an IDT1 or CP 36V that generates an IDT3. These transcripts are generated based on prior identity theft indicators on IDRS; TC 971 AC 501 for taxpayer indicated IDT or TC 971 AC 506 for IRS indicated IDT.

    • The presence of a CP 36N or CP 36P transcript. These generate when a CP 05A is present on the module, which indicates current or prior IVO involvement. The CP 36 N generates when a CP 05A is present and the module has a credit balance. The CP 36 P generates when a CP 05A is present and the module has a zero or debit balance.

    • The presence of a CP 36 or CP 36F transcript where return content and/or filing is inconsistent with the taxpayer’s filing history.

  3. For cases where tax related identity theft is IRS identified, update the Category Code to IDT3/IDS3 if it has not already been done.

    Note:

    IDTVA-C does not change Category Codes. All cases remain in the function’s Category Code.

  4. Complete and careful research must be performed on each case per IRM 25.23.4.6, Research, Actions and Complete Case Analysis - Overview, and the related subsections to determine the owner of the TIN.

  5. If a determination cannot be made based on the information directly available, refer to guidance in IRM 25.23.4.18.2, Requests for Additional Information (Telephone and/or Written, to initiate communications with the taxpayers.

Research, Actions and Complete Case Analysis - Overview

  1. Complete and careful research must be performed on all cases. Employees outside of IDTVA are responsible for taking appropriate actions prior to reassigning a case to IDTVA.

  2. Upon recognition of a case as an IDT case, also perform the following actions:

    • Determine if a TC 971 AC 522 is required and, if appropriate, whether the TC 971 AC 522 reflecting an appropriate Tax Administration Source Code has been input on CC ENMOD. See IRM 25.23.2.4.4, Initial Allegation or Suspicion of Tax-Related Identity Theft - IMF Identity Theft Indicators, for additional information.

      Note:

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

    • Ensure Letter 5073C, CP 01S, or CP 701S was issued/is issued, to acknowledge receipt of Form 14039, Form 14039 (SP), a police report or similar statement related to identity theft. See paragraph (5) of IRM 25.23.2.3, Identity Theft Claims - General Guidelines, for additional information.

      Note:

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

    • Perform a complete statute search and leave a case note that indicates the case is related to an IDT issue. Statute expiration must be considered to prevent barred assessments.

    • Determine the correct Category Code, Doc Type, etc. Update CIS and the Statute Clearance check box, when appropriate, when reassigning to a CIS user. Leave a note on CIS if one is not generated.

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

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

    • If reassigning the case, after 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 paragraph (10) of IRM 21.5.1.5.2, 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 25.23.4.3.2, Case Transfer Within IDTVA, and IRM 25.23.4.3.3, 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.

      Note:

      IDTVA-A employees - do not reassign the following transcripts to IDTVA-C unless there is an open/active claim or involvement: TRNS 36, 36D, 36I, 36N, 36P, 36S, 36U and 36V.

  3. Guidance in 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. The "IDT1/IDS1," "IDIX" , or "TPRQ" cases described in this subsection are, according to Policy Statement P-21-3, considered correspondence. Generally, the response provided to the taxpayer who has submitted this type of correspondence is the closing 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 we require additional time to complete the processing of their 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., TOP offset reversal 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 IDT 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.

Required Research

  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 an IDT, mixed entity or scrambled case in prior years and subsequent years to locate any possible cross-reference TIN. 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.

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

  3. When ICT is unable to determine the correct TIN, the CIS case is assigned to all zeros. Additional research is required to locate a TIN for the taxpayer; see the table below:

    IF THEN
    (1). A TIN cannot be located and there is sufficient mailing information on the complaint Issue Letter 5064c to the taxpayer requesting the taxpayer’s TIN and any other required IDT documentation. See IRM 25.23.4.18.2, Requests for Additional Information (Telephone and/or Written
    (2). No response is received Issue a Letter 4674C to advise the taxpayer no action can be taken, since we have no record of a response being received
    (3). Correspondence cannot be issued Leave a CIS case note stating insufficient information to issue correspondence and close the case no action
  4. When working ITIN cases, you must research under the relevant SSN used for income reporting. 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. To correct tax-related IDT problems, you must be familiar with the following research elements and systems:

    • Entity module

    • Tax 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, DFAST and FINDS with various definers and also systems such as TCIS or ACCURINT.

      Note:

      Some of the Command Codes and/or systems listed are applicable to the IDTVA-C function only (e.g., ACCURINT and DFAST).

    • NUMIDENT (for SSN research only)

    • Collection status - If the taxpayer’s account is in ACS status, then refer to guidance in IRM 25.23.4.12, Collection Activity - Form 14394/13794, to interrupt collection activity while the case is worked.

  6. The research and tools necessary for accurately processing an IDT 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 all IDT cases, which includes streamline and non-streamline cases. See Exhibit 21.2.2-2, ACCOUNTS MANAGEMENT MANDATED IAT TOOLS, for a list of tools required for IDTVA.

    • 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, Case Assignment and Inventory Management - 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). 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.

    • Analyzing the account history for:
      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 MEF to perform research of electronic filing activity (example of results could be an IDT return accepted by MEF, but subsequently deleted from processing by SP; data may not be present on TRDBV)

    • 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.

  7. 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.

  8. The receipt of a "notification" or an "incidental" Form 14039 or some similar type of information, e.g., a police report regarding IDT, requires you to change the category of the "DUPF" or MXEN case to "IDT1/IDS1" or to "IDT3/IDS3" , if the IDT 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 TIN owner. With external data 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.

     

  9. If you suspect the case is a scrambled SSN case, order a NUMIDENT. If the NUMIDENT supports a scrambled SSN case, refer to IRM 25.23.4.7, Non - Streamline Identity Theft (IDT) Case Processing, for additional required actions.
    For example, if it is necessary to initiate Letter 5064C, order NUMIDENT for use when asking supplementary questions per IRM 25.23.4.18.2.1, Telephone Contact Guidelines (Associated with Issuance of Letter 5064C).

    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.

  10. 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 21.6.2.4.2, Mixed Entity Procedures.

    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.

  11. If a valid different TIN cannot be located for at least one of taxpayers, continue processing as an IDT case.

    The following items may be indicators of current or prior IDT:

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

    • The presence of a "CP 36I" transcript or "SPC 8" . These are generated when a taxpayer sends in a Form 14039, a police report or similar statement indicating identity theft. The SPC 8 also generates a TC 971 AC 522 on CC ENMOD and a CP 01S acknowledgement.

      Note:

      When a Form 14039(SP), a police report or similar statement is received in Spanish, the return is coded with "SPC S" , which generates the TC 971 AC 522 and a CP 701S acknowledgement.

    • The presence of a CP 36U transcript that generates an IDT1 or CP 36V that generates an IDT3. These transcripts are generated based on prior IDT indicators on IDRS.

    • The posting of a CP 36N or CP 36P transcript. These generate when a CP 05A is present on the module. The CP 36 "N" generates when a CP 05A is present and the module has a credit balance. The CP 36 "P" generates when a CP 05A is present and the module has a zero or debit balance. The cases have previous IVO involvement.

     

  12. When a return is received from a taxpayer with a previous IDT indicator, a transcript (TRNS) 36V 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.

    Note:

    Transcripts can be identified on TXMOD by the presence of TC 971 AC 805 and a MISC code of TRNS 36, 36D, 36F, 36I, 36N, 36P, 36S, 36U, or 36V.

    Reminder:

    IDTVA-A employees - do not reassign the following transcripts to IDTVA-C unless there is an open/active claim or involvement: TRNS 36, 36D, 36I, 36N, 36P, 36S, 36U and 36V.

    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.

  13. For cases originally controlled with a non-IDT category code (e.g., DUPF, C36F, etc.), determine how the case should be categorized (e.g., IDT1/IDS1, or IDT3/IDS3, etc.) per Exhibit 25.23.4-9, Tax-Related Identity Theft (IDT) Work Types Listing.

IDTVA - Additional Research and Required Actions

  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" where X = a digit from 1 to 9 depending on the function. See Exhibit 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 25.23.2.3, Identity Theft Claim - Overview, and IRM 25.23.2.3.5, 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 IDT8 case, this is a pre-determined streamline case. After reviewing the remainder of this IRM section, proceed to IRM 25.23.4.8, Streamline Identity Theft (IDT) Case Identification and Processing, 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 25.23.4.8, Streamline Identity Theft (IDT) Case Identification and Processing, to determine if another streamline method can be used. Before proceeding to resolve the IDT 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 IDT claim. Also proceed to the next IRM sections that apply to your case.

    Adjustment Actions IRM References
    Address Change IRM 25.23.2.3.6, When to Update the Victim’s Address, and IRM 3.13.5.40, Determining National change of Address (NCOA) Address Changes.
    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 21.6.2.4.2.3, Valid TIN Located - Taxpayer B - Posted First
    IDTVA-C, also see IRM 5.19.10.6.2, Combat Zone Qualified Individuals and Areas, and
    IRM 5.19.10.6.3, Combat Zone Freeze Code.
    Decedent Returns IRM 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.
    Fraudulent and/or Compromised POA IRM 21.3.7.5.5.3, How to Report a Compromised or Potentially Compromised CAF Number.
    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 25.23.4.13, Identity Theft (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 IDTVA 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 IDT return cannot be nullified, you will need to create an IRSN for the IDT (bad) return(s), as applicable.

  6. 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 Exhibit 21.2.2-2, ACCOUNTS MANAGEMENT MANDATED IAT TOOLS, use of the aMend tool is mandatory when working IDT cases. Record all significant research actions and information. 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).


    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 25.23.2.6.6.3, Identity Theft Claims Submitted by Individuals Who Do Not Appear to be Victims of Identity Theft, for additional guidance.

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

  1. You must consider all items in the chart below that apply to your case scenario. 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 with which CSR/TEs should already be familiar based on your prerequisite training.

    Identity Theft (IDT) 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, Discriminant Index Function (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) The return is a statute year Action is required to prevent a barred assessment/statute Refer to IRM 25.23.2.5,Statute Protection, 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. Refer to IRM 25.6.1.6.14,Criteria for Establishing a Statute of Limitations Period.

    (5) You discover any errors when you math verify the “good” return For situations other than basic computation errors (such as missing forms and schedules, etc.) you have ensured that taxpayer contact was initiated in an attempt to secure any missing information and the taxpayer failed to reply or provided an incomplete reply Adjust the account to reflect the correct information. See IRM 21.5.4,General Math Error Procedures for additional guidance.
    Entity Related Actions
    If And Then
    (1) The TP is deceased   Update the entity information as applicable, see IRM 21.6.6.4.22.1, Updating the Entity on Decedent Accounts.
    (2) The TP’s address is incorrect and/or requires 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 25.23.2.3.6, When to Update the Victim’s Address, and IRM 3.13.5.40, Determining National Change of Address (NCOA) Address Changes. 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) The TP’s filing status or name line is 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) The secondary spouse Secondary spouse has filed married filing jointly Input TC 594 CC 084 to satisfy the secondary TIN’s filing requirement for secondary spouse on a MFJ return, as applicable. Refer to IRM 25.23.2.6.5, 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 is received after the due date   Refer to IRM 20.2.4.5, Unprocessible Returns, and IRM 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) The 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) The return validated as IDT  
    • Input the adjustment including 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 21.5.5.4.2.1Cycling Transaction, to determine the appropriate number of cycles to delay your actions.

    (4) Incorrect information is 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.

    Reminder:

    The incorrect taxpayer’s information should be removed from DUPED.

    (5) 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 Taxpayer Data

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

    • IRM 21.6.4.4.21.3, Shared Responsibility Payment Overview

    • 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 the 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 (SSN owner) 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 TPs’ are 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.

    (5) A fraudulent or compromised POA involved   Refer to IRM 21.3.7.5.5.3, How to Report a Compromised or Potentially Compromised CAF Number.
    Refund Related Actions
    If And Then
    (1) An erroneous refund was issued to the SSN owner   Refer to IRM 21.4.5.6.1, Account Actions for Category D Erroneous Refunds, for additional guidance.
    (2) An 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) A refund is due   The refund should be systemically released unless an exception applies. See IRM 21.4.4.3(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, Hold Code (HC) 4 must be used.
    The manual refund should be issued before the return has been DIF scored.

    Reminder:

    Use HC 4 for any other condition that requires the credit to be held (e.g., a missing signature on the good return).

    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:

    Identity Theft (IDT) Referral Chart
    IF AND THEN
    (1) The TC 976/977 return bypassed Discriminant Index Function (DIF)   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, Discriminant Index Function (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 the case as IDT1 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 25.23.2.6.1.1, Systemic Actions Taken After TC 501 Placed on Account.

    Note:

    The indicator should be placed all affected IDT tax years.

    (2) Closing the case as IDT3 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 the case as IDT8 TP identified (Form 14039 or similar statement submitted with return) Refer to the Then resolution in box 1.
    (4) Closing the case as IDT8 IRS identified Refer to the Then resolution in box 2.
    (5) Closing the 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 transactions 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 the case as IDT1/IDT3 or IDT8 The following incident numbers are present:
    • IR20150521512

    • IR20150521555

    • IR20150521556

     
    • IR20160127510

    • IR20160127513

    • IR20160614508

     
    • CR20170421067

    • LR20170421067

    • Determine if a tax administration code should be placed on the IDT 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 25.23.2.10.2, Get Transcript Incident - Tax Related Case Resolution, IRM 25.23.2.11.2.2, All Employees Resolving Tax-Related Issues - When Addressing Accounts with TC 971 AC 505 IR2016012757510, IR2016012757513, and IR20160614508 ONLY, and IRM 25.23.2.13, Incident Numbers CR20170421067 and LR20170421067, for additional guidance.

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

Complete Case Analysis

  1. To ensure all identity theft issues have been identified, complete case analysis is required on all tax related receipts into IDTVA inventory. This includes but is not limited to the following:

    • Conducting a cursory review of prior years (a minimum of three prior years) and all subsequent years for apparent evidence of unresolved IDT issues. The prior year review will continue in three-year increments until no indications of identity theft are found.

      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.

      Example:

      The SSN owner claimed identity theft for tax year 2016. A review of the account indicates there is also identity theft for tax year 2013. The three-year look back rule applies again by reviewing tax years 2012, 2011 and 2010.

    • 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. An external data breach return could have identical or similar information. Refer to IRM 25.23.4.6, Research, Actions and Complete Case Analysis - Overview, 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 IDT 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, including tax years listed on Form 14039, unless reversing a tax offset will create a balance due or it is necessary to resolve the taxpayer issue (to make the taxpayer whole). Update the activity code of the active module "RTTN###" when requesting a module from retention.

  2. Any tax year identified through the Complete Case Analysis process, that is not identified by the taxpayer through correspondence or a phone call should be marked with a TC 971 AC 506 at closing.

    Exception:

    If the information is requested from the taxpayer to confirm the IDT determination for the years discovered through Complete Case Analysis then close the case with a TC 971 AC 501. See IRM 25.23.2.6.1(1)a, Closing Taxpayer Initiated Identity Theft Affecting Tax Administration - TC 971 AC 501.

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

      Note:

      Refer to guidance under IRM 25.23.4.11.1, Identity Theft (IDT) Expedite Operations Assistance Requests (OARs) - (Cases that Meet Economic Burden Criteria 1-4 and Contain Unprocessed Original Returns; TC 976 Documents) - Austin IDTVA-A ONLY, if cases meet TAS economic burden criteria 1-4.

    • Order returns

    • Request missing schedules/forms and/or signatures from the TP


    Refer to the following IRM sections for additional guidance:

    • IRM 25.23.4.6.5.1, Ordering Documents

    • IRM 25.23.4.6.5.2, Unprocessed Documents

    • IRM 25.23.4.6.5.3, Missing Information

Ordering Documents
  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 resolving the IDT 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

    • The case is a Default True Scrambled SSN Case

    • A non-streamline case

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

      Exception:

      Some CP 36I cases may not have the documents scanned to the case by the time you are ready to work your case. If you have a CP 36I 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 CP 36I 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 25.23.4.6, Research, Actions and Complete Case Analysis - Overview.

    • The Form W-2, Wage and Tax Statement, is missing and wages and withholding needs to be verified per paragraph (11) of IRM 21.6.3.4.2.2, 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, Statement of Person Claiming Refund Due a Deceased Taxpayer, 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 Discriminant Index Function (DIF) scoring criteria, per IRM 21.5.2.4.23.6, Discriminant Index Function (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 resolving the IDT case should utilize CC ESTAB using "DQ" as the definer. In the remarks section of the ESTAB request, annotate the following: "AM-ID Theft" and Scan to open CISXXXXXX case. These annotations will notify Files pull the returns as priority and to send the request to the Image Control Team (ICT) team to scan, and 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. While working IDT cases, you may identify unprocessed returns that must be addressed. For purposes of IDT resolution, a return posted with a TC 977 that has been scanned as a CIS image will be considered unprocessed. IDTVA screeners will receive unprocessed returns from Submission Processing (SP) and/or Statutes that have indications of IDT (i.e., Form 14039, similar statements or “Identity Theft” is notated on the return, etc.). See paragraph (13) below for IDTVA screeners procedures. For Compliance IDT cases, an original return with no TC 976/977 posted may be received from the referring Compliance Function.

  2. Research to determine if the return has been processed. See the chart below for additional guidance.

    IF AND THEN
    (1). There is a TC 976 present on the account, The TC 976 is for the return in the case, The return does not need to be sent to SP for processing.
    (2). There is a TC 976 present on the account, The TC 976 is not for the return in the case,
    • Search CIS for the return associated with the posted TC 976, and link any related cases.

    • For the return that does not have a posted TC 976, follow the procedures throughout the remainder of this IRM, beginning with paragraph (3).

    (3). There is no TC 976 present on the account, The return is present on CIS or is an original return from a referring Compliance Function
    • Follow the procedures throughout the remainder of this IRM, beginning with paragraph (3)

  3. Priority treatment must be given to Operations Assistance Requests (OARs) and statute imminent circumstances. Screen all statute year returns to determine if the ASED is expiring or imminent. See the chart below for additional guidance.

    Note:

    A CN ownership determination must be made before statute protection procedures can be followed.

    IF THEN
    (1). The current account ASED and the valid return ASED are both greater than 180 days
    • The account does not require statute protection actions

    (2). The current account ASED and the valid return ASED are both 180 days or less,
    • Do not abate tax

    • Input TC 560 before you send the case to SP for processing.

      Note:

      : The ASED must post before sending to SP.

    • Refer to IRM 25.23.2.5,Statute Protection, for quick assessment procedures.

      Reminder:

      Reference IRM 3.12.179.73.3, UPC 178 Reason Code 2 Assessment Statute Expiration Date (ASED), to prevent an unpostable UPC 178-2.

    (3).The ASED for a valid return is expired,
    • Do not abate tax

    • See IRM 25.23.4.9.2.1, Addressing Cases with Barred Assessments to determine if there is a barred assessment and identify the applicable initial case actions required to correct the account.

    (4).The ASED for an invalid return that will be moved to an IRSN is 180 days or less but has not expired,
    • Do not abate tax

    • Research to determine if an IRSN was previously assigned to the taxpayer.

    • Assign a new IRSN if one was not located through research.

    • For Compliance IDT cases, contact the DITA team lead to request assignment of a new IRSN if one was not located through research

    • Refer to IRM 25.23.2.5, Statute Protection, to complete a quick assessment on the IRSN account.

  4. A return will be considered signed if the correspondence includes any form that contains a signed Jurat. (e.g., Form 14039, Letter 3219C): Both taxpayers’ signatures must be present on jointly filed returns. See IRM 21.5.3.4.4.1, Special Handling of Signature Requests, for exceptions.

    Reminder:

    Both taxpayers’ signature must be present on jointly filed returns. See IRM 21.5.3.4.4.1, Special Handling of Signature Requests, for exceptions.

  5. Unprocessed returns deemed a nullity should never be sent to SP for processing as a TC 976. Follow procedures in IRM IRM 25.23.4.10, Streamline Identity Theft Overview, to make a nullity determination.

    IF AND THEN
    (1). The TC 150 return has been determined to be a nullity through the Refund Scheme Listing, IRP Data or Schedule C Case Processing, or through verification of an IVO determination The unprocessed return has been validated as filed by the CN owner
    • Edit the unprocessed return per paragraph (9) below.

    Note:

    If there is an open CIS case related to the unprocessed return, leave a CIS case note documenting all actions taken.

    (2). The unprocessed return meets nullity criteria The TC 150 return has been validated as filed by the CN owner or there is no TC 150 posted,
    • Edit the unprocessed return per paragraph (9) below

    • Send the return to ICT for imaging. Do not post TC 976.

    Note:

    If there is an open CIS case related to the unprocessed return, leave a CIS case note documenting all actions taken.

    (3). There is no TC 150 posted, The unprocessed return has been validated as filed by the CN owner
    • Edit the unprocessed return per paragraph (9) below. Do not post TC 976.

    Note:

    If there is an open CIS case related to the unprocessed return, leave a CIS case note documenting all actions taken.

    (4). There is no TC 150 posted The unprocessed return meets nullity criteria
    • Send the return to ICT for imaging. Do not post TC 976.

    Note:

    If there is an open CIS case related to the unprocessed return, leave a CIS case note documenting all actions taken.

    (5). If the unprocessed return has been deemed invalid but does not meet nullity criteria The TC 150 return has been validated as filed by the CN owner,
    • For Compliance IDT cases, see paragraph (6) below.

    • For all other cases, edit the unprocessed return per paragraph (9) below.

    Note:

    If there is an open CIS case related to the unprocessed return, leave a CIS case note documenting all actions taken.

    (6). If the unprocessed return has been deemed invalid but does not meet nullity criteria, There is no TC 150 posted,
    • For Compliance IDT cases, see paragraph (6) below.

    • For all other cases, follow the procedures detailed below:

    • Research to determine if an IRSN was previously assigned to the taxpayer.

    • Assign a new IRSN if one was not located through research

    • Edit the unprocessed return per paragraph (9) below. Do not post TC 976. Replace the TIN on the return with the IRSN assigned to that taxpayer

    Note:

    If there is an open CIS case related to the unprocessed return, leave a CIS case note documenting all actions taken.

  6. For Compliance IDT cases that are not currently assigned to DITA but require an IRSN, do not route the return to SP. Follow procedures in IRM 25.23.10.8, Post Function Referral Procedures, to refer the case to DITA.

  7. Valid returns not processed as an original return have bypassed DIF scoring. Valid returns must be screened for DIF score criteria after the TC 976 has posted to the account. See IRM 25.23.4.13(1), Research/Verify/Request If/Then statement (3), Research, Input, Annotations and Action Requirements for Streamline/Non-streamline Case Processing, for additional information.

  8. Prior to forwarding the return for processing, review the chart below. Take the appropriate action for each scenario the return to be processed matches.

    IF AND THEN
    (1). IDRS CC TXMOD reflects a Master File (MF) status of ‘02’ or ‘03’,  
    • Refer to IRM 25.23.2.6.5, Closing Identity Theft Cases with Tax Delinquency Inquiries,

    • Note the appropriate TC 59X code in the left margin of the return.

    (2). IDRS CC TXMOD reflects an unreversed TC 971 AC 121/124/129   Input TC 972 AC 121/124/129 to reverse it
    (3). The return being processed is Married Filing Jointly (MFJ) The current filing status is not MFJ,
    • Input TC 594 CC 084 on the secondary TIN to prevent separate TDI activity. Cross reference the primary TIN

    (4). The return being processed is Married Filing Jointly (MFJ), The current filing status is MFJ with someone other than the spouse on the return,
    • Input TC 592 to reverse the TC 594 CC 084 for the invalid return previously processed

    • Input TC 594 CC 084 on the secondary TIN to prevent separate TDI activity. Cross reference the primary TIN. Use a PDC, if necessary

    (5). There is a name line change from any filing status to MFJ,  
    • Update ENMOD prior to sending the return to SP for processing to prevent UPC 166. See IRM 3.12.179.62, UPC 166 Filing Status Code (FSC) Mismatch, for additional information.

    (6). There is a name line change from MFJ to any other filing status The module does not include Self-Employment income for the secondary taxpayer
    • Update ENMOD prior to sending the return to SP for processing to prevent UPC 166. See IRM 3.12.179.62, UPC 166 Filing Status Code (FSC) Mismatch, for additional information

    (7). There is a name line change from MFJ to any other filing status The module does include Self-Employment income for the secondary taxpayer
    • Address the invalid return

    • If the return meets nullity criteria, input a full back out of the return figures, unless that action will cause a barred statute.

    • If the return does not meet nullity criteria, follow procedures in, IRM 25.23.4.7Non-Streamline IDT Case Processing - Determining Ownership of the Common Number, and move the return to an IRSN. For Compliance IDT cases, see paragraph (6) above.

    • Update ENMOD to remove the secondary taxpayer information after the actions taken to nullify or remove the invalid return from the account have posted.

    • The remaining actions to adjust the account to the valid return figures will be taken after the TC 976 has posted.

    (8). The return is part of a Compliance IDT case The case is being worked by a function that addresses unreported income,
    • Verify all income belonging to the taxpayer(s) is included on the return to be processed

    • Follow your functional IRM for specific guidelines to address incomplete returns, if necessary

  9. Unprocessed valid returns should be sent to Submission Processing, and the account should be monitored for the TC 976 to post. Refer to IRM 21.5.1.5.5, Processing/Reprocessing CIS Tax Returns, for guidance. To prevent the valid return from unposting, edit the return with SPC ‘B’ in the right margin between the secondary TIN and the Presidential Election Campaign Fund (PECF) designation per the instructions in Exhibit 3.12.2-4, Special Processing Codes. This will allow the return to bypass UPC 126 and all UPC 147 Reason Codes, except RC 4. Notate ‘ITVA’ in the upper left-hand corner. Refer to IRM 21.5.2.4.23.7, Coding and Editing Procedures, for additional guidance that may be applicable. All edits must be made in ‘Red’ pen/pencil only. Monitor the account for the posting of TC 976. If 40 days have passed and the TC 976 has not posted, see paragraph (14).

  10. For campuses with an SP site, route the return to SP using a Form 1725 or similar local routing slip. For campuses without an SP site, route the return to SP using a Form 3210. See Exhibit 21.1.7-2, Submission Processing Stop Numbers for Routing Non-Remit Documents, for the service center addresses and IRM 21.3.3.3.5, Submission Processing Consolidation (Rampdown), to determine which SP site the documents will be sent to. Include on the form, “Post TC 976 and do not send to ICT to be imaged”, or similar instructions in the Remarks field.

    Exception:

    : If a paper return is received in response to a Letter 5064C, only input, “Post TC 976”, as the remarks.

    Exception:

    : Unprocessed Forms 1040-NR, 1040-SS, and 1040-PR will be sent to Austin Service Center.

  11. Ensure the account reflects the appropriate IDT indicator(s) (i.e., TC 971 AC 522).

  12. If it is determined the IDT issue was previously resolved, follow the chart below.

    IF THEN
    (1). A TC 150 is present and the ASED is greater than 90 days
    • Send the return to ICT as an XRET using Form 15303. Refer to the Form 15303 ICT XRET Cover Sheet Sample located on the IDT Hub.

    (2). A TC 150 is present and the ASED is less than 90 days
    • Create a CIS case

    • Send the return for exception scanning

    • Input a TC 971 AC 010 to generate TC 977

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

    (3). No TC 150 is present (i.e., IDT was on secondary TIN, IDT return was Voided/Deleted,
    • Follow the procedures beginning at paragraph (2) above.

  13. IDTVA screeners are responsible for quickly determining if IDT has occurred, if the unprocessed return is valid or invalid, and take the applicable actions. See the chart below for additional details.

    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).

    IF THEN
    (1). The Form 14039 is non-tax related IDT
    • Detach the Form 14039

    • Notate in the left-hand margin of the Form 1040/A/EZ what is being detached.

    • Follow procedures beginning at paragraph (2) above to determine the appropriate account actions for the unprocessed return

    • Notate on Form 14039 the current date and what is being detached.

    • Route Form 14039 to ICT as an IDT4 using the IDTVA-A ICT Batch Sheet located on the IDT Hub.

    (2). During the screening process it is determined tax-related IDT did not occur
    • Circle out any incorrect edits (SPC ‘B’ and ‘ITVA’).

    • Reverse any incorrect IDT indicators.

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

    (3). If the unprocessed return has a DLN that matches a return posted to MF and there is an Open IDT(X) CIS case or a control base assigned to IVO/NCAT (not a generic number),
    • Send the return to files per IRM 21.5.1.4.9, Re-Charging 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.

    (4). If the unprocessed return has a DLN that matches a return posted to MF and there are no open IDT(X) CIS cases or control bases assigned to IVO/NCAT (not a generic number),
    • Create a CIS case assigned to yourself with the appropriate category and program code, per IRM 25.23.4.4, Multiple Individuals Using the Same TIN - General Guidance for MXEN, and Identity Theft Cases.

    • Work the case using the applicable procedures outlined in IRM 25.23.4, IDTVA Paper Process.

      Exception:

      If TC 976 posted within 2 cycles of the 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.

    (5). The DLN matches a return NOT posted to MF (i.e., Voided/Deleted or Identity Theft found on TRDBV), whether there are open IDT(X) CIS cases or IVO/NCAT control bases (not a generic number) or not,
    • Follow the procedures beginning at paragraph (2) above.

      Note:

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

  14. If an unprocessed return is sent to SP and the TC 976 has not posted after the forty (40) day suspense time frame has expired, use the following table to determine how to continue processing the case.

    Caution:

    The instructions in this table are only for the handling of a taxpayer’s return as submitted. You must still review the account to determine if the submitted return resolves any outstanding Compliance issues.

    IF THEN
    (1). TXMOD REFLECTS A REJECTED (rj) TC 150 with an ERS status code ERS has corresponded with the taxpayer to obtain required information/documentation. Monitor the account until the rejected TC 150 has converted into a TC 976.
    (2). The ASED for the new valid return was not updated as required Update the ASED to the correct date based on the earliest IRS Received Date, After the new ASED has posted resubmit the valid return to SP.
    (3). Unpostable Code 126-0 See IRM 24.23.4.11.1.1 (1), Identity Theft Cases with IVO and/or TPP Involvement Resolution Tables, for additional instructions.
    (4). The TC 976 unposted (other than UPC 126-0
    • Suspend the case for an additional 40 days to allow the Unpostables unit time to resolve the unpostable.

    • If the additional 40-day suspense time frame elapses and the TC 976 still has not posted, take the necessary actions, to correct the account using the applicable procedures, outlined in IRM 25.23.4, IDTVA Paper Process.

    (5) There is no indication that a TC 976 will be input (such as a pending transaction, an unpostable, etc.)
    • Re-send the return to SP and suspend the case for additional 40 days. If the additional 40-day suspense time frame elapses and the TC 976 still has not posted, take the necessary actions to correct the account using the applicable procedures outlined in IRM 25.23.4, IDTVA Paper Process.

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 IDT (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 IDT has occurred, if the unprocessed return is "good" or "bad" , and take applicable actions.

    Note:

    If the attached Form 14039 is non-tax-related IDT, 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 IDT 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 IDT 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, Re-Charging 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 25.23.4.8.3, Identity Theft (IDT) with IRP Data, Refund Scheme or Schedule C Involvement, and IRM 25.23.4.8.1, Identity Theft (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 years 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 IDT issue was previously resolved, follow the chart below.

    RESOLVED IDENTITY THEFT (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 084 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 25.23.2.6.5, 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 years 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 25.23.2.5, 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 years 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 25.23.2.4.4, Initial Allegation or Suspicion of Tax-Related Identity Theft - IMF Identity Theft Indicators, as applicable. This includes other years of unresolved IDT 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 Exhibit 25.23.4-9, IDTVA-A Identity Theft (IDT) Work Types Listing and Exhibit 25.23.4-12, Tax-Related Identity Theft (IDT) Codes.

    • Work the case using applicable procedures in IRM 25.23.4.6, Research, Actions and Complete Case Analysis - Overview.

Missing Information
  1. If you have made a Common Number (CN) ownership determination and the valid taxpayer’s return is missing information (e.g., signatures, schedules, forms) needed to adjust the account to the return figures, determine if correspondence was previously sent for missing information through account research (e.g., CIS notes, AMS history, etc.).

  2. If correspondence was not previously sent to request the missing information, send a Letter 5064C to the taxpayer, include requested forms and schedules as enclosures for the letter you issue. Suspend the case for 40 days.

    Note:

    If the return is missing the necessary taxpayer signature(s), include paragraph "U"

  3. Use the table below to determine what action to take. If the taxpayer provides the missing information., see If/And/Then Scenario (1). If a previous request was issued or you sent a Letter 5064C to request missing information, and the taxpayer has not provided it, provided incorrect information, or the 40-day suspense time frame has passed, see If/And/Then Scenario (2)-(4).

    Caution:

    The instructions in this table are only for the handling of a taxpayer’s return as submitted. You must still review the account determine if the submitted return resolves any outstanding Compliance issues.

    IF AND THEN
    (1). The taxpayer provides missing information  
    • Resolve the account based on the determination made using the applicable procedures outlined in IRM 25.23.4, IDTVA Paper Process, and the appropriate functional IRM for Compliance IDT cases.

    (2). The taxpayer does not provide appropriate missing information and/or the 40-day suspense time frame has expired The submitted incomplete return contains a tax increase or credit decrease
    • Follow the instructions in IRM 21.5.3.4.1.1,Tax Increase or Credit Decrease Processing.

    • Input a TC 560 to update the ASED to 3 years from the IRS Received Date of the taxpayer’s original return.

    (3). The taxpayer does not provide appropriate missing information and/or the 40-day suspense time frame has expired The submitted incomplete return contains a tax increase and credit increase
    • Follow the instructions in IRM 21.5.3.4.1,Tax Increase or Credit Decrease Processing.

    • Input a TC 560 to update the ASED to 3 years from the IRS Received Date of the taxpayer’s original return.

    (4). The taxpayer does not provide the appropriate information, and/or the 40-day suspense time frame has expired There is a tax decrease or a credit increase
    • Compute the adjustment for the income, and input any applicable tax increase. Do not allow unsupported deductions/credits shown on the return. Follow math error procedures as outlined IRM 21.5.4.4,Math Error Procedures Research.

    Note:

    See IRM 21.5.3.4.3, Tax Decrease and Statute Consideration, for tax decrease or credit increases on statute year claims.

    • Input a TC 560 to update the ASED to 3 years from the IRS Received Date on the taxpayer’s original return.

    • Correspond with the taxpayer to explain the difference in the adjustment.

    Note:

    Input a TC 560 with DLN-CD of 70 or 99 to prevent Unpostable Code 178-2. Use DLN-CD 70 when correcting the ASED to a later date than the posted ASED. Use DLN-CD 99 when correcting the ASED to an earlier date than the posted ASED.

    Caution:

    If the valid taxpayer has filed two returns, and the second return is intended to be superseding, the ASED will be calculated using the received date of the first return. The account will be adjusted to the correct figures on the second return, as allowable.

Non-Streamline Identity Theft (IDT) Case Processing

  1. Non-streamline case processing applies when IDT has been determined and the IDT return cannot be nullified. Any lost refunds on the IDT return should be moved to the IRSN where the related IDT return will reside.

    Reminder:

    For all non-streamline case processing, the TIN-Related Problem Research Sheet is required. See paragraph (6) of IRM 25.23.4.6.2, IDTVA - Additional Research and Required Actions, for additional information.

    Reminder:

    Each return/case must be considered separately for each tax year. If one or more returns cannot be nullified, the case will be worked as a non-streamline case. If one or more of the IDT returns can be nullified, the should be worked as a streamline IDT case following guidance in IRM 25.23.4.8, Streamline Identity Theft (IDT) Case Identification and Processing.

  2. Every effort will be made to determine ownership based on the information provided and directly available prior to contacting the taxpayer(s).

    Caution:

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

  3. See IRM 25.25.2.13, Identity Theft Scheme Criteria, for the characteristics of common IDT 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, proceed to guidance in IRM 25.23.4.10, Resolving Identity Theft (IDT) Cases, to determine the appropriate scenario to resolve the case.

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

    Note:

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

Streamline Identity Theft (IDT) Case Identification and Processing

  1. Procedures in this section are for cases where IDT has been determined and the IDT return is a nullity. Modules may reflect IVO involvement, but returns can also be determined to be nullities utilizing IRP data and/or as identified on the Fraud Refund Scheme Listing. Any lost refunds on the IDT return should be moved to general ledger (GL) 1545 account. Refer to IRM 25.25.4.7, Reversing Identity Theft (IDT) Lost Refunds, for additional guidance.

  2. 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 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 25.23.4.7, Non-Streamline Identity Theft (IDT) Case Processing.

  3. You must determine the case type based on one or more of the following:

    • 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

    • IDT with Preparer Data Breach Involvement

    Note:

    Bullets 1-5 above are listed in the order in which you should begin the streamline process and begin the process to nullify returns. In some instances, a case may have one or more of the characteristics identified in 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.

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

Identity Theft (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 streamline processes to work these IDT 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 may show any of the following: a TC 971 with Action Codes 121, 124, 134, 199 (see Exhibit 25.25.5-2, Transaction Code (TC) 971 Action Code (AC) 199 Miscellaneous (MISC) Field Literals for IVO. If the TC 971 AC 121/124 has been reversed by a TC 972 AC 121/124, the IVO TPP process has been completed. If the TC 971 AC 134 has been reversed with a TC 972 AC 134 and the refund from the TC 150 has been issued, then IVO has determined if is no longer interested in the return. 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 needs to be reinstated. Employees that do not have e4442 capabilities should follow guidance in paragraph (2) of IRM 21.5.6.4.35.3.1.1, -R Freeze with IVO Involvement and the Taxpayer is Claiming Identity Theft.

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

  3. On cases with a P- freeze and either of the following is present on the account, only IVO can release the overpayment with these account conditions. 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. Use Referral type IRM and select category RICS IVO – CP 53X (TC 841 DLN 77711/77712/77713) from drop down.

    • TC 841 DLN Blocking Series 77711, 77712 or 77713 or

    • TC 971 AC 123 MISC>TPP RECOVERY and TC 971 AC 805 MISC>REFCANCL18

    Note:

    If the account contains a TC 971 AC 123 MISC>TPP RECOVERY with no P- freeze, however a TC 841 (CC IDT48) will be input as part of the resolution of the IDT claim, then this will post a P- freeze and generate the TC 971 AC 805 MISC>REFCANCL18. Send an e4442 to IVO to release the pending freeze. Include in remarks field, CC IDT48 TC 841 input. Please release freeze once P- freeze posts.

  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 Exhibit 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 inIRM 25.23.4.8.3, Identity Theft (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 CP 36N 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 CP 36F

    • 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
    (1) 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

    (2) 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 25.23.4.10, Resolving Identity Theft (IDT) Cases, for additional processing guidance.

Identity Theft (IDT) Cases/Transcripts with IVO and/or TPP Involvement - Resolution Tables
  1. There are instances when IDTVA receives cases with IVO and/or TPP involvement that require additional guidance to resolve. The charts below illustrate various case scenarios you may receive that can be resolved. Before proceeding to the resolution charts, refer to the bullet list below for instances when the current year must be resolved by IVO/TPP.

    • The income cannot be verified using IRM 25.23.4.8.1, IDT with IVO Involvement.

    • When a UPC 147 is present on the account with RC 6/7 or 8. (All UPC RC 0 or 1 will be worked by SPIDT criteria). See IRM 21.4.1.4.1.2, Return Found/Not Processed

      Note:

      Each return for each tax year must be screened separately.

      Reminder:

      When resolving an account with identity theft involvement, the IDTVA employee must address all issues per IRM 25.23.2.3.1.1, Addressing All Taxpayer Issues, and on all active tax years IRM 25.23.4.6.4, Complete Case Analysis.

  2. For cases/transcripts with TPP involvement, see Table 1 below.

    Reminder:

    All cases with IVO involvement must be closed with the IDT8 category code.

    Table 1 - Cases/Transcripts with TPP Involvement
    IF AND THEN
    (1) TPP issue is unresolved (a) The taxpayer has authenticated, per AMS notes or you can validate the return, per IRP data, or the taxpayer is claiming IDT

    Exception:

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

    You can resolve UPC 126 0 or TC 971 AC 129 following IRM 25.25.6.5, Responding to the Taxpayer and Case Resolution for the Taxpayer Protection Program (TPP) Telephone Assistors and Taxpayer Assistance Center (TAC) Assistors, procedures.
    When following IRM 25.25.6.5, for returns validated per IRP data or taxpayer claiming IDT disregard Authentication Passed references within this IRM section.
    (b) The taxpayer has not authenticated, per AMS notes or the return cannot be validated, per IRP data, or
    There is no IDT involvement (i.e., TRUE DUP) and IDTVA cannot make a determination.

    Caution:

    Before continuing, ensure this is not a data breach.


    Follow IRM 21.5.6.4.9, E-Freeze, or IRM 21.5.1.4.4.1, Unresolved Taxpayer Protection Program (TPP) Issues for Correspondence and Loose Forms, as applicable.
    (c) TP filed a potential amended return or there is no IDT involvement (i.e., TRUE DUP) and IDTVA can make a determination.

    Caution:

    Before continuing, ensure this is not a data breach.

    You can resolve UPC 126 0 or TC 971 AC 129 following IRM 25.25.6.5, Responding to the Taxpayer and Case Resolution for the Taxpayer Protection Program (TPP) Telephone Assistors and Taxpayer Assistance Center (TAC) Assistors, procedures.
    (2) Good return is a mixed entity (a) TP A posted first You can resolve UPC 126 0 or TC 971 AC 129 following IRM 25.25.6.5, Responding to the Taxpayer and Case Resolution for the Taxpayer Protection Program (TPP) Telephone Assistors and Taxpayer Assistant Center (TAC) Assistors. Review the TPP IRM for your case scenario.

    Note:

    These returns have already been through the TPP process.


    After the TPP issue has been resolved, refer to IRM 21.6.2, Mixed Entity Procedures, for remaining actions to resolve the case.
    (b) TP B posted first and the return must be reprocessed to a different TIN The return must go through the normal TPP process on the correct TIN.
    Refer to IRM 21.6.2, Mixed Entity Procedures.

    Note:

    Previous authentication on an incorrect TIN does not apply.

    (3) Good return is a mixed period (a) The return posted as TC 150 or TC 976 and AMS reflects the TP has already authenticated You can resolve UPC 126 0 or TC 971 AC 129 following procedures in IRM 25.25.6.5, Responding to the Taxpayer and Case Resolution for the Taxpayer Protection Program (TPP) Telephone Assistors and Taxpayer Assistance Center (TAC) Assistors. These returns have already been through the normal TPP process.
    (b) The return posted as TC 977 or the TP has not authenticated, and IDTVA can make a determination You can resolve UPC 126 0, or TC 971 AC 129 following IRM 25.25.6.5, Responding to the Taxpayer and Case Resolution for the Taxpayer Protection Program (TPP) Telephone Assistors and Taxpayer Assistance Center (TAC) Assistors, procedures.
    (c) The return posted as TC 977 or the TP has not authenticated, and IDTVA cannot make a determination Follow IRM 21.5.6.4.9, E-Freeze, or IRM 21.5.1.4.4.1, Unresolved Taxpayer Protection Program (TPP) Issues for Correspondence and Loose Forms, as applicable.
  3. For cases/transcripts with IVO Involvement, see Table 2 below.

    Table 2 - Identity Theft (IDT) Statute Cases/Transcripts with IVO Involvement
    IF AND THEN
    (1) Return was erroneously abated by IVO (a) There is NO IDT and the ASED is within 90 days of expiration
    Obtain lead/manager approval per note below.
    Reverse all IDT indicators. Input remarks on CIS and open control base using "PROMPT2IVO" , category code "TPRQ" , status code "A" , and IDRS number "1487755555" to IVO.
    (b) There is IDT involvement (e.g., MFT 32, Voided/Deleted) and the ASED is within 90 days of expiration
    Obtain lead/manager approval per note below.
    Complete IDT procedures, as applicable. Input remarks on CIS and open control base using "PROMPT2IVO" , category code "TPRQ" , status code "A" , and IDRS number "1487755555 " to IVO.
    (c) There is NO IDT involvement and the ASED has expired
    Obtain lead/manager approval per note below.
    Reverse all IDT indicators, Input remarks on CIS, "Account backed out as IDT in error by IVO. Barred assessment" and open control base using" BARRED2IVO" category code "TPRQ" , status code "A" , and IDRS number "1487766666" to IVO.
    (d) There is IDT Involvement (e.g., MFT 32, Voided/Deleted) and the ASED has expired Complete IDT procedures, as applicable. Input remarks on CIS and open control base using "PROMPT2IVO" , category code "TPRQ" , status code "A" , and IDRS number "1487755555" to IVO.
    (2) The account was erroneously abated by IVO after the account was adjusted as a Bad/Good There is IDT involvement and the ASED is within 90 days or has expired Do not refer the case to IVO. Follow IRM 25.23.2.5, Statute Protection, procedures.

    Note:

    Before opening a control base to IVO and closing your CIS case, you will need lead/manager approval. Prior to requesting approval, the CSR/TE must input a case note of their determination on CIS. The lead/manager cannot concur with a determination that is not posted on the case.

    Note:

    If the lead and/or manager concur with your determination they will need to send an encrypted email to the IVO mailbox (*W&I-RICS-IVO-AR) with the subject line "Expedite Statute Case." In the body of the email, you should include the social security number, tax period and the ASED of the case.

Identity Theft (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 25.23.4.10, Resolving Identity Theft (IDT) Cases, for additional processing guidance.

Identity Theft (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 25.23.4.6, Research, Actions and Complete Case Analysis - Overview

    • 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

    • Exhibit 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 25.23.2.6.6.3, Identity Theft Claims Submitted by Individuals Who Do Not Appear to be the Victims

    Caution:

    Because an external business data breach return can be identical or similar, also refer to IRM 25.23.4.6, Research, Actions and Complete Case Analysis - Overview, 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. 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 25.23.4.7, Non-Streamline Identity Theft (IDT) Case Processing.

  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 their 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 an 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 25.23.4.10, Resolving Identity Theft (IDT) Cases, for additional processing guidance.

Identity Theft (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 IDT.

    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 TC 594 CC 084 is under her TIN but nothing else.

    Example:

    Ex girlfriend/boyfriend (not married/living together) files without TP's knowledge/consent.

    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 TC 594 CC 084 transactions 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 IDT (e.g., 971-151, 594-084) OR
    The secondary is a primary on a good return AND the account under the XREF SSN does not reflect an indication of further IDT.
    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 IDT (e.g., 971-151, 594-084) OR
    The secondary is a primary on a good return AND the account under the XREF SSN does reflect an indication of further IDT.
    • 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 IDT (e.g., Form 14039) and there is NO indication of further IDT. Continue to paragraph 4
    (5) The secondary has not filed or informed the IRS of IDT (e.g., Form 14039) and there is indication of further IDT.
    • 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 IDT. 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 IDT.
    • Resolve the assigned case using IRM 25.23.4.8, Streamline Identity Theft (IDT) Case Identification and Processing, as applicable.

    • Create a new case for the further IDT 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.

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 IDT claim would be invalid. See IRM 25.23.2.6.6.2, 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 25.23.4.17, Determining Tax Liability/Form 2209 Instructions, 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, Determining Tax Liability/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.

Identity Theft (IDT) with External/Preparer Data Breach Involvement

  1. Identity theft returns resulting from an external business/preparer data breach, can be nullified with lead/managerial approval.

  2. Identity theft resulting from data breaches may be challenging to recognize. Careful and thorough research must be performed to ensure we don’t treat those returns as true duplicates or reject valid claims.

  3. Fraudulent returns may have duplicate or similar information, but different refund/deposit information.

  4. Cases involving preparer data breaches may even reflect the same preparer information on the fraudulent returns.

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. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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    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 paragraph (2) of IRM 25.23.4.8, Streamline Identity Theft (IDT) Case Identification and Processing, 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 25.23.4.10.1, 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.

Identity Theft with TOP Offset

  1. Service-wide guidance for addressing accounts with a TOP offset is located in IRM 21.4.6.4,Refund Offset Research.

  2. There are two types of refunds offsets:

    1. Federal tax offset

    2. Treasury Offset Program offset (effective 01/11/1999)

  3. Bureau of the Fiscal Service initiates refund offsets to outstanding federal agency debts or child support, State Income tax obligations and Unemployment Compensation debts. These offsets appear on the module as:

    1. TC 898 or TC 971 AC 598 (manual input of TOP offset record) with an Offset Trace Number (OTN), an offset amount, and a debtor-TIN field, if the offset is secondary spouse

    2. OTN - Starting with 1 indicates primary taxpayer debt

    3. OTN - Starting with 2 indicates secondary taxpayer debt

  4. Command Code (CC) INOLE contains debt liability indicators based on information received from the Bureau of the Fiscal Service. The indicators are used to identity a Federal tax debt TOP debt, or both. You must thoroughly research for any outstanding Federal tax or TOP debts. Always attach the INOLES for both spouses identifying the debt indicator at the time the case is worked. Include BMF screens when there is an X-REF EIN. The debt indicators are:

    1. (I) IRS Debt

      Note:

      The (I) indicator is not always set for all Federal tax debts. To determine if there is an outstanding Federal tax debt, you must also research Command Code (CC) IMFOL, CC BMFOL, and/or CC TXMOD as well as CC INOLES even on "N" indicator cases.

    2. (F) Bureau of the Fiscal Service TOP Debt

    3. (B) Both IRS and Bureau of the Fiscal Service TOP Debt

    4. (N) No Debt

    Note:

    The IAT Results IS screen may respond with a debt indicator "N" when an invalid Social Security Number (SSN) indicator follows the Taxpayer Identification Number (TIN). The IAT Tool is designed to research CC INOLET when the invalid indicator is present. If CC INOLET does not display a debt indicator, then the IAT Results IS screen display the "N" . Additional research is needed if the secondary TIN is invalid.

  5. The Department of the Treasury (Treasury), Bureau of the Fiscal Service (BFS), amended its regulation governing the offset of tax refund payments to collect past-due child support obligations. This change limits the time in which Treasury may reverse a tax refund offset to collect a delinquent child support debt to six months.

  6. To address this change, IRS must limit the time to reverse a child support offset to 5 months (150 days) from the refund payment date. To determine the date of offset, use the RFND-PYMT-DT associated with the TC 846/840. The 5-month limit allows for internal system processing of the offset reversal request (TC 766 with an Offset Trace Number - OTN). Before reversing any offset to Office of Child Support Enforcement (Agency Codes 1 and/or 2), see IRM 21.4.6.4.2.4,Child Support TOP Offset.

  7. Offsets that occur during processing year 2016 and beyond will post with the Agency and Sub-Agency code. If the Agency code is "1" or "2" , the offset is for a delinquent child support debt and the 5 month limitation rule applies except for a Form 8379, Injured Spouse Allocation. See Document 6209 Section 5, for Office of Child Support Enforcement Agency and Sub-Agency codes.

  8. Offsets due to delinquent child support occurring during processing years 2012-2015 will be identified by the posting of Transaction Code (TC) 971 Action Code (AC) 126. The Agency Code, OTN, and offset amount will be identified in the MISC field.

  9. Offsets due to delinquent child support prior to 2012 will not have any indicators identifying which agency the refund offset to. Contact the TOP liaison to identify the agency code(s).

  10. For all TOP Offsets involving Identity Theft, follow the guidance in IRM 21.4.6.4.2.12,TOP Offsets Involving ID Theft.

  11. A manual reversal is required when you have an IMF/BMF offset which was sent to Bureau of the Fiscal Service in error and cannot be reversed with a TC 766 (IRS reversal) or TC 899 (Bureau of the Fiscal Service reversal). Once the TOP/DMF Manual Reversal Request Form has been submitted and all required ID theft account resolution completed, the ID theft control can be closed. It may take 180 days or longer for the TC 700 to post. A monitoring control with Activity PENDMRR and category MISC will be opened by the assigned employee. Refer to IRM 21.4.6.4.2.12, Manual Reversal of TOP Offset, for additional guidance.

Statute Processing Considerations

  1. The following subsections provide guidance to process identity theft cases when there are statute related issues to be considered.

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 using Form 12810, Account Transfer Request Checklist.

    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. The following guidance is applicable for all tax-related identity theft categories, i.e., IDT(X) and IDS(X).

  2. Stolen identity cases are exempt from normal statute processing. To that end, IDT 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, Account Transfer Request Checklist, are to be processed.

Identity Theft Allegations on Tax Year 2008 and Prior
  1. Taxpayers may claim identity theft on tax years 2008 and prior in the following scenarios:

    1. First time filer and current year refund was offset to a prior year

    2. Taxpayer was a minor in the tax year(s) in question

    3. Current year refund was offset due to a prior year assessment

  2. Research the accounts to determine whether the taxpayer is a victim of IDT. Although IRPTR data may not be available, other information may be available to assist with the determination, such as RGS/CEAS RTF data or AUR data (CP 2000). IRPTR data for more current years may assist as well.

    Example:

    The taxpayer claims he/she did not file a return for 2004; he/she was not required to file. In researching IRPTR for more current years, it is determined that multiple people are using the SSN for employment purposes. There are IRP documents for the taxpayer which confirms the taxpayer does not have a filing requirement. There is a high likelihood the same scenario applies for the tax year in question.

    Example:

    The taxpayer claims he/she was incarcerated. If no information can be obtained using CC FTBOL, request verification from the taxpayer.

    1. Research AMS for the CP 2000 or RGS for the RTF data to determine the information filed on the return in question. Research CC IRPTR for available years to determine if the taxpayer had a filing requirement in other years.

    2. Review AMS, CEAS, or the AUR system for taxpayer interaction with the Service, (i.e., telephone history).

    3. Research the age of the taxpayer and prior filing history.

    4. Ask for additional information that would assist with the determination, if necessary.

    5. If you are unable to obtain additional information but the identity theft allegation can be verified, allow the claim.

    Reminder:

    If additional information is needed to verify the IDT allegation, attempt to call the taxpayer if a contact number is available.

    Note:

    If IRPTR information is unavailable and the income in question is wages, there is no requirement to complete Form 9409, IRS/SSA Wages Worksheet.

  3. In cases where a taxpayer is alleging IDT and the CSED has expired; do not request the return be moved to an IRSN. These types of cases can be identified by reviewing the CSED expiration date and a TC 608 will be on the account. Accounting will not move these accounts because the CSED expired. There should be no impact to the taxpayer.

  4. In situations where there is an impact, (i.e., a current year refund was offset to a prior year), a TC 608 is on the account and the IDT allegation has been confirmed, issue a manual refund for all refundable offsets and payments. The refund will create a balance owed on the account, and the TC 608 will reset systemically.

  5. When Notices of Federal Lien (NFTL) are filed on accounts, the Service does not notify the credit bureaus. The credit bureaus research and place lien information on taxpayer credit reports.

  6. When a CSED expires, liens are automatically released. The Service is not required to report to the credit bureaus when liens are released. A Form 1099-C, Cancellation of Debt, will not be issued to the taxpayer in this situation.

    Note:

    If the taxpayer requests the NFTL be withdrawn, see paragraph (16) of IRM 25.23.10.10.2.3, Processing Identity Theft Correspondence.

  7. In situations where a taxpayer is claiming IDT on a year where the CSED has expired, research the account to make the determination. If IDT is confirmed, do not adjust the account unless there are payments or offsets that need to be refunded to the valid taxpayer. Input a history item on ENMOD to reflect the IDT indicator as required per IRM 25.23.2.6.1, Closing Taxpayer Initiated Identity Theft Affecting Tax Administration - TC 971 AC 501. Document actions taken in a CIS case note.

  8. If the taxpayer’s correspondence indicates he/she is impacted due to a Notice of Federal Tax Lien (NFTL), see IRM 25.23.4.12.2, Collection Activity - Form 13794 Additional Actions Required - Lien, for additional information.

Tax Year Account Move Conditions - Applicable for IDT(X) and IDS(X) Cases
  1. Tax account information should be moved when the Assessment Statute Expiration Date (ASED) is imminent or expired and any of the following conditions are met:

    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 TIN owner 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
    (1) None of the conditions in the bullet-list above are met. Proceed to IRM 25.23.4.9.1.3, Action Required if Not Moving Specific Year Account Information.
    (2) One or more of the conditions in the bullet-list above is/are met. Proceed to IRM 25.23.4.9.1.4, Moving Specific Year Account Information.
Action Required if 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 IDT(X) and IDS(X) 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. The CSR/TE must input a case note of not moved or their determination prior to requesting approval. If approved, the Lead or designated individual must notate approval in the CIS Case Notes. 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 paragraph (3)(b) of IRM 25.6.1.6.14, 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 HC 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 paragraph (3) (b) of IRM 25.6.1.6.14, Criteria for Establishing a Statute of Limitations Period, 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 25.23.4.9.1.2, Tax Year Account Move Conditions-Applicable for IDT(X) and IDS(X) 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 time frame 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 EEFax 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 EEFax. 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).

Addressing Barred Assessments on Identity Theft (IDT) Cases

  1. This section provides information on the identification of a barred assessment and initial case actions to be taken prior to adjusting the account when there is IDT involvement.

  2. A "barred assessment" occurs when a legal tax assessment is not made within the prescribed period for assessment. The prescribed period for assessment can be identified by calculating the Assessment Statute Expiration Date (ASED) as three years from the IRS received date of the return in question. The ASED of each return on the module must be considered separately. A barred assessment is not determined by a refund or balance due, but the inability to assess tax prior to the expiration of the ASED for the return being considered.
    Complete thorough research to ensure there is no alternative means of assessing the tax (e.g., extension to file, extended ASED, Form 12810) before determining the assessment is barred. Refer to IRM 25.6.1.13.2.4, Identifying Barred Statute Cases, for examples of "barred assessments" and tolerance amounts.

  3. Compare the total tax currently on the module to the amount of tax reported on the return being considered. If the total tax currently on the module is more than the tax reported on the return being considered, the assessment is not barred. Refer to the following options:

    1. Bad/Good Nullity Case - When the ASED for the valid return has not expired, there is no barred assessment. Follow normal streamline procedures. See IRM 25.23.4.10, Resolving Identity Theft (IDT) Cases.

    2. Bad/Good Nullity Case - When the ASED for the valid return has expired, following normal streamline procedures will create a barred assessment if the valid return reports an amount of tax greater than zero. Continue with barred statute procedures.

    3. Bad/Good IRSN Case - When the ASED for the valid return has not expired and the ASED for the invalid return reporting verifiable income has expired, there is no barred assessment. Follow procedures in IRM 25.23.4.9.1, Determining When Specific Year Account Information Must Be Moved.

    4. Bad/Good IRSN Case - When the ASEDs for both returns have expired, the tax on the valid return cannot be assessed. Follow procedures in IRM 25.23.4.9.1, Determining When Specific Year Account Information Must Be Moved, to address the invalid return. Continue with barred statute procedures to process the valid return.

    5. One Return IRSN Case - When the ASED has expired and the tax module has not been abated, follow procedures in IRM 25.23.4.9.1, Determining When Specific Year Account Information Must Be Moved, to address the invalid return. If the tax has been abated, this is a barred assessment due to the erroneous abatement. Continue with barred statute procedures.

  4. The following procedures should only be used for cases identified as a barred assessment or erroneous abatement. For detailed case examples, see the Barred Assessment Checklist job aid on the IDTVA Hub. Before proceeding, perform the following actions:

    1. Scan or attach the good return to the CIS case.

    2. Utilize the IDTVA Barred Checklist Referral to Statute located on the IDTVA Hub under "Tools & Job Aids" for guidance on account actions.

    3. Print and retain a copy of any forms and/or worksheets (e.g., Form 1040, Form 5792, Form 8765, Form 12356, penalty calculator, or COMPA) used in the account adjustment(s). The documents will be included with the packet routed to statute.

  5. Use the chart below to determine the applicable initial case actions that need to be taken to correct the account.

    Barred Action Determination Chart
    IF AND THEN
    (1). TC 150 posted and meets nullity criteria (a). Good return received has posted as TC 976
    • Update the ASED even though good return ASED has expired.

    • Continue to paragraph (6)

    (b). Good return received but not posted as TC 976 (e.g., TC 977, TPRQ, paper return, transcript, TC 599 AC 089)

    Note:

    TC 599 AC 089 determines ASED

    • Update the ASED even though good return ASED has expired

    • Send good return to post as TC 976

    • Suspend case until TC 976 is posted

    • Continue to paragraph (6)

    (2). TC 150 posted and meets nullity criteria and a good address was located TC 610 payment without an extension to file, or TRDBV rejected return(s) matches nullity return(s) only, and/or no good return has been received

    Note:

    TC 610 payment determines ASED. If multiple TC 610 payments present, the last one determines ASED.

    • Send Letter 5064C requesting the return

    • Suspend the case for 40 days (70 days if overseas)

    • Once return is received, follow 1b in chart using TC 610 payment date as return received date

    (3). TC 150 posted and meets nullity criteria and there is no good address or response received from TP and the TC 610 payment is the amount that is barred Continue to paragraph (6)
    (4). TC 150 posted and meets nullity criteria and a good address was located TC 610 payment with an extension to file, or a TRDBV rejected return(s) does not match a nullity return(s) and/or no good return has been received
    • Send Letter 5064C requesting the return

    • Suspend the case for 40 days (70 days if overseas)

    (5). TC 150 posted and meets nullity criteria and the return is received without a statement the taxpayer had previously filed
    • Change TC 610 payment to TC 670 using the same transaction date and a TC 570

    • Follow IRM 25.23.4.6.5.2, Unprocessed Documents, the account is no longer considered a barred assessment

    • The received date and new ASED are determined by the received date in response to the Letter 5064C.

    (6). TC 150 posted and meets nullity criteria and the return is received with a statement the taxpayer has previously filed
    • Do not change the TC 610 payment to a TC 670 payment

    • Continue to paragraph (6)

    (7). TC 150 posted and meets nullity criteria and there is no good address or response received
    • Change TC 610 payments to TC 670 using the same transaction date and a TC 570

    • Follow IRM 25.23.4.10, Resolving Identity Theft (IDT) Cases, for identity theft actions; the account is no longer considered a barred assessment

    (8). TC 150 is a nullity, TC 976 is good and account was previously adjusted for good return (a). The adjustment went unpostable
    (b). Account backed out (e.g., IRN 871 procedures, IVO) including prior IDT adjustments(s)
    • Do not refer case back to person that previously worked the case

    • Update the ASED even though good return ASED has expired

    • Continue to paragraph (6)

    (9). No TC 150 posted, and/or an MFT 32 and/or a GUF Voided/Deleted return is present that meets nullity criteria (a). MFT32 or GUF Voided/Deleted return (different DLN) is good
    (b). Good return was sent to reprocess to a different TIN or tax period (e.g., IRSN)
    • Prepare and send to SP (a dummy return for processing with zero tax liability complete with entity and exemption information)

    • Write in red across the top of Form 1040 "Dummy return prepared by IDTVA to post TC 150 for $.00," "Use long entity" and "Do NOT "G" code return"

    • Use original return received date

    • Suspend case until TC 150 has posted.

    • Continue to paragraph (6)

    (10). TC 150 is good with IVO indicators IVO backed out the good return with or without IDT involvement
    • Refer to IRM 25.23.4.8.1, Identity Theft (IDT) with IVO Involvement, for account actions

  6. When the valid taxpayer’s return claims a balance due, the employee must determine the amount of penalty and/or interest that cannot be assessed. This applies whether the return was timely filed or late, regardless of whether the balance was paid in full, partially paid, or remains unpaid. The amount of the barred assessment includes penalties and interest when determining the total amount lost to the IRS. Applicable penalties including Estimated Tax (ES) penalty, Failure to File (FTF) penalty, and Failure to Pay (FTP) penalty as well as interest are calculated to the ASED of the return being considered when determining the amount of the barred assessment.

    Caution:

    The (IRN) 871 procedures should not be used when the ASED has expired.

    Example:

    A 2012 good return was received 09262013 with a balance due. No extension or history of an extension was present, and no payments were made on the account. Penalties should be calculated as follows:

    • FTF assessed for a maximum of 5 months

    • FTP calculated from 04152013 to 09262016 (ASED expiration date)

    • Interest calculated on unpaid balance plus FTF from 04152013 to 09262016 (ASED expiration date)

  7. After all initial case actions have been taken, continue to IRM 25.23.4.9.2.1, Adjusting Accounts with Barred Assessments, for adjustment and closing actions.

    Note:

    Employees resolving a barred assessment with compliance involvement will refer to IRM 25.23.4.9.2.2, Resolving a Barred Assessment with Compliance Issues (IDTVA-C Only).

Adjusting Accounts with Barred Assessments
  1. All required actions from previous IRM guidance must be taken before adjusting the account.

    Reminder:

    Identity theft case actions and coding still apply when resolving a barred assessment account (e.g., RC 139, offsets, IDT indicators, secondary taxpayer).

  2. When the valid taxpayer files a return, the account must be adjusted to reflect the return information as allowable. Follow procedures below when inputting the adjustment to the valid return figures. DO NOT back out the account. The current tax amount must remain on the account to protect that portion of the otherwise barred tax and will be accounted for when figuring the adjustment.

    1. Math verify the valid return. Follow procedures in IRM 21.5.4, General Math Error Procedures, to identify math errors and determine if the adjustment will require initial math error actions.

    2. If the return does not meet math error criteria but reflects information that is not allowable based on law or regulation, follow procedures in IRM 21.5.3.4.6, No Consideration and Disallowance of Claims and Amended Returns, to determine if the corrective action requires disallowance, partial disallowance, or no consideration actions.

    3. Recompute tax and/or credits, if necessary.

    4. Determine the amount of tax that cannot be assessed.

    5. Input the adjustment to the return figures, as allowable. Use HC 4. Include the appropriate Blocking Series (BS) if setting a math error or partially disallowing the claim. If fully disallowing the claim, input a separate TC 290.00 with the appropriate blocking series.

    6. If the valid return is reporting a balance due and was not fully paid by the Return Due Date (RDD), IRN 871, PC 2 procedures cannot be used. As the ASED is expired, in this case you cannot assess any penalties with any amounts other than .00 (e.g., TC 160 .00, TC 270 .00, TC 170 .00, etc.).

    7. If following math error procedures, no consideration procedures, or disallowing in full or part, issue the appropriate letter to provide an explanation of the changes made. Include appeal rights, when applicable.

    8. When the valid return is reporting a refund that is allowable and tax cannot be assessed due to the ASED expiration, the result of the adjustment input will be a credit on the module that is more than what the taxpayer is entitled to receive. Issue a manual refund for the amount of the allowable refund, plus applicable credit interest when applicable.

    9. Use Form 8758 to apply the credit remaining on the account to the Excess Collection File. The amount of refundable credits applied should equal the amount of tax that was barred from assessment.

      Note:

      Refer to IRM 25.6.1.7.3.1, Transferring Credit to XSF, for additional guidance. Refer to IRM 21.5.6.4.8, -D Freeze, for guidance on how to resolve -D freeze accounts.

    10. Follow normal statute procedures for determining if payments are refundable. See IRM 25.6.1.5, Basic Guide for Processing Cases with Statute of Limitations Issues, for more information.

  3. Procedures have been established to allow for tax posted to a module from a invalid return to be used to prevent or reduce the amount of a barred assessment under IRC 6201(a)(1).

  4. When the valid taxpayer’s return is reporting tax in an amount that is more than zero and the ASED for the valid return has expired, follow the procedures below to protect the assessment, when possible.

    1. When the TC 150 amount is less than the amount of tax reported on the valid return, do not back out the figures for the invalid return. Adjust the account to the figures on the valid return, as allowable. This results in a barred assessment that is less than it would be if normal adjustment procedures were followed. See Example 1: Barred Assessment.

      Example:

      #1 The TC 150 return for TY 2012 is determined to be a nullity. The valid taxpayer filed a refund return reporting tax of $5,000 and withholding of $7,500. The ASED for the valid return is expired. Based on the original return, the account shows TC 150 tax of $3,000, and withholding of $5,000. The valid taxpayer files their original return that posts as a TC 976. The return is not processed prior to the expiration of the ASED. The tax on the account is less than the amount of tax reported on the valid taxpayer’s return. The result is a barred assessment for the amount that cannot be assessed "$2,000" .

    2. When the TC 150 amount of tax is more than the amount of tax reported on the valid return, do not back out the figures on invalid return. Adjust the account to the figures on the valid return, as allowable. This will prevent a barred assessment. See Example 2: Not a Barred Assessment.

      Example:

      #2 The TC 150 return for TY 2013 is determined to be a nullity. The valid taxpayer filed a refund return reporting tax of $1,000 and withholding of $1,500. The ASED for the valid return is expired. Based on the original return, the account shows TC 150 tax of $2,000, and withholding of $3,500. The valid taxpayer files their original return that posts as a TC 976. The return is not processed prior to the expiration of the ASED.
      The tax on the account is more than the amount of tax reported on the valid taxpayer’s return. The account can be adjusted to the valid return figures to prevent a barred assessment.

  5. Follow IRM 25.23.4.6.3, Input, Annotations and Action Requirements for Streamline/Non-Streamline Case Processing, for remaining identity theft actions.

  6. After adjusting the account and resolving the identity theft issue, the barred assessment will be referred to your local statute unit per IRM 25.23.2.5.4, Barred Statutes, using the following guidelines.

    1. Open a monitoring control base per IRM 25.23.4.3.1, CIS and IDRS Case Controls, until all adjustments have posted to ensure the IDT issue has been fully resolved.

    2. Attach a completed copy of the IDTVA Barred Checklist Referral to Statute to the CIS case.

    3. Prepare the packet for referral to statute and complete the following actions:

    1. Print the good return, CIS case with all notes, penalty and interest computations, TXMODA including case status history, forms used in case actions (e.g., 5792, 12356), and IDTVA Barred Checklist Referral to Statute.

    2. Prepare Form 3210, Document Transmittal, to route the entire package to your local statute unit. Include in the remarks section "IDT Theft Barred Assessment amount $XX.XX" and "ID Theft issue reported" IRM 25.6.1.13.2, Form 9355.

    3. Leave CIS case note with same remarks as the Form 3210, route package to your local statute area, and close the CIS case if all issues have been addressed.

Resolving a Barred Assessment with Compliance Issues (IDTVA-C Only)
  1. This section of the IRM is for employees resolving a barred assessment on an identity theft case with compliance involvement (IDTVA-C Only). Refer to the instructions in IRM 25.23.4.9.2, Addressing Barred Assessments on Identity Theft (IDT) Cases, and IRM 25.23.4.9.2.1, Adjusting Accounts with Barred Assessments, in addition to the instructions within this IRM section.

  2. Procedures have been established to allow for tax posted to a module from a nullity return and/or additional valid assessments to be used to prevent or reduce the amount of a barred assessment.

  3. A statutory notice of deficiency may have been issued to assess and collect income tax, estate tax, gift tax, and certain excise and employment tax deficiencies, per IRM 25.6.1.9.6.2, Statutory Notice of Deficiency (90 Day Letter). The determination whether a Compliance assessment can be used to protect the account from containing a barred assessment depends upon the issuance of the notice of deficiency. Use the table below to determine if tax from a compliance assessment can be used to protect the account from being considered barred.

    Valid/Invalid Compliance Assessment Determination Chart
    IF AND THEN
    (1). Notice of Deficiency was issued
    • Was sent to the valid taxpayer’s address of record at the time of issuance, and

    • Meets all required criteria for notice of deficiency (e.g., tax and penalty calculations, waiver taxpayer rights) and

    • The valid Compliance assessment can be used to protect the account from being considered barred.

    • Continue to paragraph (4)

    (2). Notice of Deficiency was issued
    • Was sent to an address other than the valid taxpayer’s address of record at the time of issuance, or

    • Does not meet all required criteria for notice of deficiency (e.g., tax and penalty calculations, waiver, taxpayer rights) and

    • The invalid Compliance assessment cannot be used to protect the account from being considered barred and must be abated.

    • Continue to paragraph (4)

  4. Once you have determined if the Compliance assessment is valid or invalid, follow the table below to decide if there is a barred assessment and what actions to take.

    Note:

    Total tax equals the tax assessed from the original TC 150 return plus any additional TC 290/300 assessments minus any additional TC 291/301 abatements.

    Caution:

    To protect the account from being barred, DO NOT back out the account, if the taxpayer’s good return reports a tax amount and there is tax on the current account module. The current tax amount must remain on the account to protect that portion of the otherwise barred tax and will be accounted for when figuring the adjustment.

    Barred Assessment Determination Chart
    IF AND THEN
    (1). The Compliance assessment is valid and there is no barred assessment (a). The total tax on the tax account is greater than or equal to the tax on the taxpayer’s valid return Adjust the account to the figures on the valid return, as allowable following your functional IRM guidance for IDTVA cases involving compliance issues. See IRM 25.23.10, Compliance Identity Theft Case Processing
    See Example 2 below
    (b). The total tax on the tax account is less than the tax on the taxpayer’s valid return
    • Adjust the account to the figures on the valid return, as allowable following IRM 25.23.4.9.2.1, Adjusting Accounts with Barred Assessments

    • The barred tax is the difference between the tax on the taxpayer’s valid return and the total tax on the account

    (2). The Compliance assessment is invalid and there is no barred assessment The total tax on the tax account, not including the Compliance assessment, is greater than or equal to the tax on the taxpayer’s valid return Adjust the account to the figures on the valid return, as allowable
    See Example 1 below
    (3). The Compliance assessment is invalid and there is a barred assessment The total tax on the account, not including the Compliance assessment, is less than the tax on the taxpayer’s valid return
    • Adjust the account to the figures on the valid return, as allowable following IRM 25.23.4.9.2.1, Adjusting Accounts with Barred Assessments

    • The barred tax is the difference between the tax on the taxpayer’s valid return and the total tax on the tax account


    See Example 3 below
  5. For detailed case examples, see the IDTVA - C Barred Assessment Case Examples job aid on the IDTVA Hub.

    Example:

    #1 - Not a Barred Assessment (Invalid Compliance Assessment)
    The TC 150 return for TY 2013 is determined to be a nullity. The valid taxpayer filed a return reporting tax of $2,000 and withholding of $3,000. The ASED for the valid return is expired. Based on the original return, the account shows TC 150 tax of $5,000, withholding of $7,000, and AOTC of $2,000. A refund of $4,000 was issued to the invalid taxpayer by direct deposit. A CP 2000 was issued to an address other than the valid taxpayer’s last known address proposing a tax increase of $8,000, an increase to withholding of $1,500, and removal of AOTC. No response was received, and a default assessment posted. The taxpayer files Form 14039 stating the refund from the current year return was applied to a balance owed for TY 2013. The taxpayer reports someone else is earning income under their SSN and states they mailed their return in January 2015. Research confirms the taxpayer is a victim of income and refund related identity theft.
    The tax assessed based on the CP 2000 cannot be considered when determining if there is a barred assessment. Because of the TC 150 tax of $5,000 is more than the tax of $2,000 reported by the valid taxpayer, the account will be adjusted to the valid taxpayer’s return figures, preventing a barred assessment.

    Example:

    #2 - Not a Barred Assessment (Valid Compliance Assessment)
    The TC 150 return for TY 2011 is determined to be a nullity. The valid taxpayer filed a return reporting tax of $8,000 and withholding of $2,000. The ASED for the valid return is expired. Based on the original return, the account shows TC 150 tax of $1,000 ACTC of 3,000, and EIC of $5,000. Exam is holding the refund pending verification of relationship and residence for the dependents listed. A statutory notice is issued to the valid taxpayer’s address. No response was received, and the account is adjusted to remove the dependents and related credits. The result is an increase in tax of $10,000. The valid taxpayer files their original return that posts as a TC 976. The case is routed to Exam as audit reconsideration. After contact with taxpayer, the taxpayer files Form 14039 to report someone else filed the first return received for TY 2011. The case is referred to IDTVA.
    The tax assessed based on the Exam audit can be considered when determining if there is a barred assessment, because the notice of deficiency was issued to the valid taxpayer’s last know address. The TC 150 amount plus the TC 300 amount totaling $11,000 is more than the amount of tax reported on the valid taxpayer’s return. The account will be adjusted to the valid taxpayer’s return figures, preventing a barred assessment.

    Example:

    #3 - Partially Barred Assessment - (Invalid Compliance Assessment)
    The TC 150 return for TY 2012 is determined to be a nullity. The valid taxpayer filed a return reporting tax of $4,000 and withholding of $5,000. The ASED for the valid return is expired. Based on the original return, the account shows TC 150 tax of $3,000, and withholding of $5,000. A CP 2000 proposing a tax increase of $9,500 based on non-employee compensation is issued to an address other than the valid taxpayer’s last know address. No response was received, and the assessment was made. The valid taxpayer files their original return that posts as a TC 976. The return is reporting self-employment income, total tax of $6,000, estimated tax payments of $4,000, and a balance owed of $2,000. The case is routed to AUR for audit reconsideration. After contact with the taxpayer, the taxpayer files Form 14039 to report someone else filed the first return received for TY 2012. The case is referred to IDTVA.
    The tax assessed based on the CP 2000 cannot be considered when determining if there is a barred assessment, because the notice of deficiency was issued to an address other than the valid taxpayer’s last known address. The TC 150 amount is less than the amount reported on the valid taxpayer’s return. The modules are adjusted to the taxpayer’s return figures. This results in a barred assessment of $3,000 plus applicable penalties and interest.

    Example:

    #4 - Erroneous Abatement
    The timely filed TC 150 return for TY 2014 is determined to be a nullity. The valid taxpayer filed a return reporting tax of $.00 and withholding of $2,500. The ASED for the valid return is expired. Based on the original return, the account shows TC 150 tax of $5,000, and withholding of $6,000. A CP 2000 proposing a tax increase of $2,000 based on unreported income is issued to the valid taxpayer’s last know address. No response was received, and the assessment was made. The valid taxpayer files their original return with Form 14039. The return posts as a TC 976. The TC 150 return is determined to be a nullity, and an adjustment to fully back out the return figures is input. After being selected for quality review, it is determined the nullity procedures followed were incorrect
    The ASED for the TC 150 return is expired, and the tax originally assessed was abated in error. The return is reporting verifiable income, requiring IRSN procedures to be followed. The return cannot be processed to an IRSN due to the expired ASED creating a barred assessment.

Resolving Identity Theft (IDT) Cases

  1. Review the following subsection titles to identify your case scenario. Follow the guidance to resolve your case.

    • IDT Return/Good Return - No Lost Refund

    • IDT Return/Good Return - Lost Refund

    • Good Return/IDT Return - No Lost Refund

    • Two or More IDT Returns (No Good Return) - No Lost Refund

    • Two or More IDT Returns (No Good Return) - Lost Refund

    • One IDT Return - No Lost Refund

    • One IDT Return - Lost Refund

  2. If the victim is a secondary filer on a joint return:

    • Input TC 594 CC 084 on the secondary TIN to cross reference the primary TIN if one has not systemically generated already.

    • Reverse the TC 971 AC 522, if one is present, with MISC Code "OTHER" on the primary TIN/joint account only when the primary taxpayer wasn’t a victim.

  3. Determine whether the account will be in a balance due status after adjustment action posts. Take action to resume collection activity when appropriate. Refer to IRM 25.23.4.12.3, Collection Activity - Resume Collection Actions, for guidance.

IDT Return/Good Return - No Lost Refund

  1. The following procedures must be used when the IDT return posted first and the refund was NOT lost:

    1. Adjust the account to reflect the good return data using the good return as the source document to release the -A freeze. Use Blocking Series 00 and Reason Code 139. Notate in remarks "Identity Theft" or similar remarks. If working on CIS, the adjustment is still input using Blocking Series 00 since the good return is considered the original return; however, it should be input as a NSD.

    2. If the good 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 the good return 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 an EITC recertification indicator was placed on account 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 HC to prevent issuing erroneous notices and/or an erroneous refund. You must use HC 4 when a manual refund is required or for any other condition that requires the credit to be held (e.g., a missing signature on the good return). See paragraph (4) of IRM 25.23.4.6.5.3, Missing Information, for additional guidance.

    7. Use a posting delay of 2 cycles on the adjustment if the IDT return requested a direct deposit and the refund did not generate due to the TC 976.

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

    9. Address any incorrect Combat Zone changes made to the account if the good taxpayer was in a Combat Zone. Combat Zone (CZ) accounts are identified by a -C freeze and 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 the IDT 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. 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.

    12. Correct the entity module to reflect the SSN owner’s address using information on CIS, AMS, and IDRS to determine the most current address.

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

    14. Input the appropriate IDT Tracking Indicator Code, TC 971 501 or TC 971 AC 506, on the entity module of the CN with the appropriate Posting Delay Code. The TRANS-DT will automatically populate with the input date. Enter the tax year at issue in the SECONDARY-DT field as MMDDYYYY where YYYY reflects the tax year in question. This date must not be later than the current date. Input "WI ITVAA MULTFL" or other appropriate Tax Administration Source Code in the MISC field.
      Other Tax Administration Source Codes available to be used when warranted are:

      NOFR
      INCMUL
      INCOME
      OTHER

      Caution:

      If ENMOD already reflects a TC 971 AC 501 with Tax Administration Source Code: INCOME, INCMUL, MULTFL, NOFR or OTHER for the same tax year, indicating taxpayer documents were filed, do NOT input a second code.

    15. If the good return indicates election was made for the Presidential Election Campaign Fund (PECF) and the IDT return did not, then prepare a dummy Form 1040X. Refer to procedures in IRM 21.6.7.4.12, Presidential Election Campaign Fund (PECF).

    16. Forward the return to Examination for DIF scoring if it meets any of the criteria in IRM 21.5.2.4.23.6, Discriminant Index Function (DIF) SCORE or CLASSIFICATION "Send Return(s) to Examination for Review". DO NOT refer Forms 1040EZ.

    17. If the IDT Return does not meet criteria for treatment as a nullity, see IRM 25.23.4.10.8, IRSN Required for Identity Theft (IDT) Return, for guidance on additional actions required.

    18. If the IDT Return can be nullified, then refer to IRM 25.23.4.6.3, Input, Annotations and Action Requirements for Streamline/Non-Streamline Case Processing, to ensure all actions have been taken, as applicable.

  2. For 2014 and later returns, correct the 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 25.23.4.6.3, Input, Annotations and Action Requirements for Streamline/Non-Streamline Case Processing, to ensure all actions have been taken, as applicable.

  3. If the good taxpayer 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. 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.

    Note:

    If a manual refund is required and the return meets criteria for DIF scoring, the manual refund should be issued before the return has been DIF Scored.

    Exception:

    If the SSN owner (or the spouse of the SSN owner) 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 (4) below.

  4. If the SSN owner (or the spouse of the SSN owner) filed an injured spouse claim, correct the account to reflect the good return data 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 HC 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.

IDT Return/Good Return - Lost Refund

  1. Follow the guidance above to adjust the account to reflect the good return data.

  2. If a refund was issued on the CN to the filer of the TC 150 return, it must be moved to the 150 taxpayer’s IRSN if that return cannot be nullified. See IRM 21.5.2.4.23.10, Moving Refunds, for moving refund procedures.

  3. If a refund was issued on the CN to the filer of the TC 150 return and that return can be nullified, offset the lost refund (associated with the IDT return) to GL 1545. Refer to IRM 25.25.4.7, Reversing Identity Theft (IDT) Lost Refunds, for additional guidance.

Good Return/IDT Return - No Lost Refund

  1. The following procedures must be used when the good return posted first:

    1. Input TC 290 .00 with Blocking Series 00 and Reason Code 139 using the good return as the source document (SD) to release the -A freeze. Notate in remarks "Identity Theft" or similar remarks.

    2. Update the entity for the SSN owner if the original information has changed.

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

    4. Input the appropriate IDT tracking indicator, TC 971 AC 501 or TC 971 AC 506, with the appropriate Posting Delay Code on the entity module. 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 ITVAA MULTFL" or other appropriate Tax Administration Source Code in the MISC field.
      Other Tax Administration Source Codes available to be used when warranted are:

      NOFR
      INCMUL
      INCOME
      OTHER

    5. If the IDT Return does not meet criteria for treatment as a nullity, see IRM 25.23.4.10.8, IRSN Required for Identity Theft (IDT) Return, for guidance on additional actions required.

    6. If the IDT Return can be nullified, then refer to IRM 25.23.4.6.3, Input, Annotations and Action Requirements for Streamline/Non-Streamline Case Processing, to ensure all actions have been taken, as applicable.

Two or More IDT Returns (No Good Return) - No Lost Refund

  1. The procedures below must be used when all the following are met:

    • Two more IDT returns were filed (i.e., the TC 150 and the TC 976 are both bad) and

    • The case does not meet the criteria to be nullified per the listing in IRM 25.23.4.8, Streamline Identity Theft (IDT) Case Identification and Processing.

    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, Reason Code 139, and "NSD" to release the "A" freeze. Notate in remarks "Identity Theft" or similar remarks.

    2. Use a HC to prevent issuance of 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 SSN owner. If you are unable to find a last known good address, update the address to the address of the service center.

    4. Input TC 971 with Action Code 001 if the TC 150 return cannot be nullified. Enter the IRSN that is associated with the 150 as the cross-reference.

    5. Input TC 971 with Action Code 002 if the TC 976 document(s) cannot be nullified. Enter the IRSN that is associated with the TC 976(s) as a cross-reference.

    6. Input TC 971 with Action Code 017 on IRSN accounts after the TC 000(s) 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.

    7. Transfer payments to the correct account if necessary.

    8. Take the appropriate steps to reprocess/post tax returns that cannot be nullified to the IRSNs. See IRM 21.5.2.4.23, Reprocessing Returns/Documents.

    9. See the IDT closing letter chart in Exhibit 25.23.4-10, Identity Theft (IDT) Closing Letter Decision Chart, to determine which closing letter to send.

    10. Input TC 971 AC 501 or AC 506, whichever is appropriate, 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 ITVAA MULTFL" or other appropriate Tax Administration Source Code in the MISC field.
      Other Tax Administration Source Codes available to be used when warranted are:

      NOFR
      INCMUL
      INCOME
      OTHER

    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 with the non-owners of the CN. 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 a statute or statute imminent return in involved, refer to IRM 25.23.4.9.1, Determining When Specific Year Account Information Must Be Moved.

Two or More IDT Returns (No Good Return) - Lost Refund

  1. Follow the guidance above to adjust zero the account.

  2. If a refund was issued on the CN to the filer of the TC 150 return, it must be moved to the 150 taxpayer’s IRSN if that return cannot be nullified. See IRM 21.5.2.4.23.10, Moving Refunds, for moving refund procedures.

  3. If a refund was issued on the CN to the filer of the TC 150 return and that return can be nullified, offset the lost refund (associated with the IDT return) to GL 1545. Refer to IRM 25.25.4.7, Reversing Identity Theft (IDT) Lost Refunds, for additional guidance.

One IDT Return - No Lost Refund

  1. The procedures below must be used when one return is present and has been determined to be an IDT return.

  2. If the IDT return meets the criteria to be nullified per the listing in IRM 25.23.4.8, Streamline Identity Theft (IDT) Case Identification and Processing, then nullify the IDT return.

  3. If the IDT return does not meet the criteria to be nullified, then move the IDT return to an IRSN per instructions below.

  4. Take the following action to resolve the TIN owner’s account.

    1. Zero out the account - input TC 29X, Blocking Series 05, Reason Code 139, and "NSD" with a notation in remarks "One Return - Identity Theft" or similar remarks.

    2. Use a HC to prevent issuance of 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 SSN owner. If you are unable to find a last known good address, update the address to the address of the service center.

    4. Input TC 971 with Action Code 001 if the TC 150 return cannot be nullified. Enter the IRSN that is associated with the 150 as the cross-reference.

    5. Input TC 971 with Action Code 017 on IRSN accounts after the TC 000(s) 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.

    6. Transfer payments to the correct account if necessary.

    7. Take the appropriate steps to reprocess/post tax returns that cannot be nullified to the IRSNs. See IRM 21.5.2.4.23, Reprocessing Returns/Documents.

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

    9. Input TC 971 AC 501 or AC 506, whichever is appropriate, 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 ITVAA MULTFL" or other appropriate Tax Administration Source Code in the MISC field.
      Other Tax Administration Source Codes available to be used when warranted are:

      NOFR
      INCMUL
      INCOME
      OTHER

    10. Add a case note on CIS and/or the TIN-Related Worksheet One Return - Identity Theft.

      Note:

      For the purpose of this subsection, do not correspond with the non-owner of the CN. 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 a statute or statute imminent return in involved, refer to IRM 25.23.4.9.1, Determining When Specific Year Account Information Must Be Moved.

One IDT Return - Lost Refund

  1. Follow the guidance above to zero the account.

  2. If a refund was issued on the CN to the filer of the TC 150 return, it must be moved to the 150 taxpayer’s IRSN if that return cannot be nullified. See IRM 21.5.2.4.23.10, Moving Refunds, for moving refund procedures.

  3. If a refund was issued on the CN to the filer of the TC 150 return and that return can be nullified, offset the lost refund (associated with the IDT return) to GL 1545. Refer to IRM 25.25.4.7, Reversing Identity Theft (IDT) Lost Refunds, for additional guidance.

IRSN Required for Identity Theft (IDT) Return

  1. Take the following actions when an IRSN is required to reprocess the IDT return:

    1. Follow local procedures to obtain an IRSN.

    2. Establish the account TC 000.

      Note:

      Use a Service Center address whenever appropriate (i.e., both returns reflect the same address).

    3. Edit the IDT return to show the name and address of the Service Center working the case, per IRM 3.13.5.64, Campus Address Used Only When Taxpayer Address is Unavailable, when the IDT return contains the same address as the CN. List the name(s) as shown in the chart.

    4. Edit the IDT return with Computer Condition Code (CCC) 3, if appropriate, to hold any 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.

    5. Close the CIS base and monitor for the TC 000 to post.

    6. Input TC 971 with Action Code 017 on the IRSN (when posted) to cross reference the misused SSN. Refer to IRM 21.5.1.4.8, Transaction Code 971, for additional guidance.

    7. Input TC 971 with Action Code 001 or 002, whichever is appropriate, on the CN to cross reference the IRSN depending on whether the IDT return posted first or second. Refer to IRM 21.5.1.4.8, Transaction Code 971, for additional guidance.

    8. Send a Letter 4675C advising the non-owner of the CN to contact SSA and to use the IRSN for federal tax purposes until SSA determines their correct SSN. SSA will advise the taxpayer to file Form W-7, Application for IRS Individual Taxpayer Identification Number, to obtain an ITIN if the taxpayer cannot obtain a SSN.

      Note:

      If the CN is an ITIN, send a Letter 4675C advising the non-owner of the CN 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.

      Caution:

      Do not attempt to correspond with the non owner of the CN if you are unable to locate a good address; Service Center address is present.

    9. Allow the math error and normal collection processes to address any balance due issues resulting from the reprocessing of the return under an IRSN.

    10. Refer to IRM 25.23.4.6.3, Input, Annotations and Action Requirements for Streamline/Non-Streamline Case Processing, to ensure all actions have been taken, as applicable.

Tax Offsets

  1. Internal Revenue Code IRC (§) 6402(a), (c), (d), (e), and (f) require a taxpayer’s overpayment to be applied to any outstanding Federal tax debt, child support, Treasury Offset Program (TOP), State income tax obligation, or Unemployment Compensation prior to crediting the overpayment to a future tax or issuing a refund. This application of a tax overpayment is called a refund offset. Refund offsets to Federal tax debts are called tax offsets.

  2. Tax offsets may be the taxpayer’s first indication they are a victim of Identity Theft (IDT).

    Example:

    (Income or employment related IDT): The taxpayer files their 2018 return expecting a refund. The taxpayer later receives a notice advising them of their refund being applied to a Federal tax debt for tax year 2016. The taxpayer calls for additional information and learns that income earned by someone else was reported for tax year 2016 which resulted in an AUR assessment.

    Example:

    Example (Refund related IDT): The taxpayer files their 2018 return expecting a refund. When the taxpayer calls to check on the status of their refund, they are informed it has been applied to a balance owed for the 2012 tax return filed. The taxpayer submits Form 14039 explaining the first time they filed a return was for tax year 2017.

  3. Tax offsets must be resolved as part of the corrective actions for Identity Theft and RPM cases and will be treated as payments in most cases. For more information on credit availability for refund or offset, see IRM 25.6.1.10.2.7.2, Limitations on the Amount of a Claim. Do not input a tax offset reversal unless criteria in (4) or (5) is met

  4. When a tax offset is applied to a module after the Collection Statute Expiration Date (CSED) has expired, follow the procedures in the table below:

    If And Then
    (1). The credit is available for refund or offset The RSED is open Transfer the credit back to the original module. On the credit side, include TC 570 followed by TC 572 with the appropriate priority code to prevent an offset back to the expired CSED module. Allow the system to refund the credit or offset it to another liability.
    (2). The credit is available for refund or offset The RSED is expired Transfer the credit back to the original module. On the credit side, include TC 570 to prevent offset to the expired CSED module. Issue a manual refund following procedures in IRM 21.4.4.5,Preparation of Manual Refund Form.
    (3). The credit is not available for refund or offset,   Transfer the credit back to the original module. On the credit side, include TC 570 to prevent offset back to prevent offset back to the expired CSED module. Apply the credit to the Excess Collection File following procedures in IRM 25.6.1.7.3.1,Transferring Credit to XSF.
  5. When the balance due module is a Married Filing Joint account and the tax offset applied to the balance is from a module that does not reflect both spouses’ names, follow procedures in the table below:

    If And Then
    (1). The credit is available for refund or offset The RSED is open Transfer the credit back to the original module. On the credit side, include TC 570 followed by TC 572 with PDC 2 to prevent offset back to the expired balance due module, if necessary. Allow the system to refund the credit or offset it to another liability, when possible.
    The RSED is expired Transfer the credit back to the original module. Include TC 570 to prevent offset back to the balance due module. Issue a manual refund following procedures in IRM 21.4.4.5,Preparation of Manual Refund Form.
    (2). The credit is not available for refund or offset   Transfer the credit back to the original module. Include TC 570 to prevent offset back to the balance due module. Apply the credit to the Excess Collection File following procedures in IRM 25.6.1.7.3.1,Transferring Credit to XSF.

Identity Theft (IDT) Cases Requiring Special Treatment (Operations Assistance Requests (OARs) and Identity Theft Assistance Requests (ITARs)

  1. Refer to guidance in the following subsections to process OARs, including those OARs associated with unprocessed original returns, and ITARs.

Identity Theft (IDT) Expedite Operations Assistance Requests (OARs) - (Cases that Meet Economic Burden Criteria 1-4 and Contain Unprocessed Original Returns; 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 IDT 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 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 IDTVA Addendum.

  4. Before processing the case, employees will follow normal procedures to determine CN ownership.

  5. If the case does not meet IDT 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).

Normal Operations Assistance Request (OAR) Processing

  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
    (1) 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.

    (2) 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.

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 IDT 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
    (1) 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" .
    (2) 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 IDT receiving a Form 14103 will perform the IRM required preliminary research per IRM 25.23.4.6, Research, Actions and Complete Case Analysis - Overview, 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 5064C 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 IDT related case, or

    • Sending a fax/EEFax (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/EEFax when CIS is not available. Enter CIS case note, "FORM 14103 SECTION V AND VI COMPLETED" .

    Note:

    Sites not specialized in IDT will return the Form 14103 to IPSU after completing the preliminary research in IRM 25.23.4.6, Research, Actions and Complete Case Analysis - Overview.

    Also change the Category Code to an IDT9/IDS9.

    Exception:

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

Collection Activity - Form 14394/13794

  1. Form 14394, Identity Theft/RPM Case Collection Alert, 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, etc.

    Caution:

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

  2. Form 13794, Request for Release or Partial Release of Notice of Federal Tax Lien, 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.

    1. Input as much information as possible regarding the abatement. You may include specific details such as the date the lien was satisfied or resolved, payment information, and/or a reminder to abate the associated TC 360 lien.

    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.

    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/RPM 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/RPM 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/EEFax 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 IDT (NOIDT), notify ACSS, via Form 14394, to resume collection activity. Check the appropriate boxes indicating that the IDT 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 IDT.

  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/EEFax 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 IDT 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-IDT 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:

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

Identity Theft (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. Also see the chart below:

    If Then
    (1) The return is for the current year Follow IRM 25.23.4.13.1, MFT 32 Cases - Moved in Error
    (2) The return was moved after cycle 47 or archived-deleted Follow IRM 25.25.6.8, Archived - Deleted Return Processing Procedures
  2. If it is necessary to reverse a TC 971 AC 501, TC 971 AC 506 or a TC 971 AC 522, refer to the applicable guidance as follows:

    • IRM 25.23.2.6.2,Manually reversing TC 971 AC 501

    • IRM 25.23.2.6.4,Manually reversing TC 971 AC 506

    • IRM 25.23.2.6.6,Reversing Unsupported Allegations of Identity Theft

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, Inquiry 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 Exhibit 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 IDT, if the notification was sent to the wrong filer.

      Note:

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

Identity Theft (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.

    Exception:

    If all IDT actions have been taken on the account but you discover through your research the refund was not released due to a -R freeze, you can release the refund.

    IF THEN
    (1) 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.
    (2) 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.

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 must be completed any time you identify, during your research, any income on IRP docs that should not be reported under the good taxpayer’s SSN (The SSN Owner). This should be done for any type of identity theft (non-tax related or tax related).

    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, SEID, Stop Number, Mailing Address, Fax/EEFax 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.


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

    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 re-submission 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 GL 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 GL 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 25.23.4-2, Form 3245 Reversal, and Exhibit 25.23.4-3, Form 3809 Reversal, for additional guidance on how to complete the form.

Determining Tax Liability/Form 2209 Instructions

  1. This section provides guidance on determining if the taxpayer is required to file a federal tax return, if the taxpayer should file a federal tax return to receive a refund, and when a Form 2209, Courtesy Investigation, is necessary.

  2. The taxpayer’s filing requirement will be determined considering the following information:

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

    Note:

    When calculating tax liability, allow the taxpayer a filing status of single. Allow a self-exemption for tax years 2017 and prior.

    Exception:

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

  4. If it is determined that the taxpayer is due a refund, issue a closing letter instructing the taxpayer to file a return. Advise the taxpayer of the statute of limitations for receiving a refund. See IRM 25.6.1.8, Original Delinquent Return, for additional guidance on refunds. If the Masterfile status is 02 or 03, input a TC 590 CC 078.

    Exception:

    Do not request the return if the RSED has expired and input a TC 590 CC 076 instead.

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Do not suspend the case pending receipt of the return.

  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If the Masterfile status is 02 or 03, input a TC 590 CC 077.

  7. 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.

  8. 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. See paragraphs 1 - 4 above.

    • The taxpayer’s current address is a service center address.

    • The missing return is for the current filing tax year.

  9. 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.

Communicating with Taxpayers

  1. Communications with taxpayers may be associated with research of a case, the closing/resolution of a case or an interim contact to let taxpayers know that IRS needs more time and/or additional information to complete the processing of the request.

  2. Communications may be written or verbal (by telephone). Refer to IRM 21.3.3, Incoming and Outgoing Correspondence/Letters, and IRM 21.1.1.4, Communication Skills, for supporting guidance.

  3. The following subsections contain program specific guidance for communicating with taxpayers.

General IDTVA Letter Procedures

  1. All IDTVA will use the following s 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 when CP 01S/701S is not systemically generated.

    • Letter 5064C, ID Theft-In Process Letter, as interim letter or to request additional information from the taxpayer.

    • Letter Letter 4674C, IDTVA Closing Letter, as a closing letter when a CP 01, Identity Theft Acknowledgement, will not be systemically issued or when the CP 01 by itself is not sufficient to explain actions taken on the account, or respond to the taxpayer.

    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 25.23.4.18.2, Requests for Additional Information (Telephone and/or Written), if translation services are needed.

    Exception:

    Do not issue the Spanish version of the C letter, if the taxpayer specifically requests to receive the letter in English, or if both the English and Spanish boxes are checked and the comments are written in English.

  2. 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 Exhibit 21.2.2-2, ACCOUNTS MANAGEMENT MANDATED IAT TOOLS, for more information.

  3. A determination of whether the case will remain in the function should be made prior to issuing any letters.

  4. Unless an exception applies, all identity theft cases are required to have a Letter 5073C,Acknowledgement Letter for Identity Theft Claim (Form 14039 Police Report), issued within 30 days of IRS receipt.

    Note:

    IDTVA-C employees are required to issue an acknowledgement letter within 30 days of receipt into the function. Since the acknowledgement letter cannot be captured on CIS, a copy of the letter must be included with the correspondence being sent to ICT for imaging.

    Exception:

    Do not issue Letter 5073C as an acknowledgement letter if any of the following conditions exist:
    • It is determined that the case needs to be returned to the referring function
    • It is determined that the case needs to be routed/reassigned to another function and input of a Letter 86C is required; see IRM 25.23.4.3.3, Cases Requiring Routing/Reassignment to Other Functions
    • A CP 01S or CP 701S was previously issued to acknowledge the claim
    • Another IDTVA function has already issued an acknowledgement letter within the last 180 days
    • The case can be closed within 30 days of receipt (the closing letter will also be considered the acknowledgement; a separate acknowledgement letter is not required); the closing letter will include the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ toll-free number in lieu of the identity theft toll free number, the name and six-digit extension of the employee assigned to the case and their tour of duty as the hours of operation
    • The correspondence has a Form 14157, Return Preparer Complaint, or Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit, attached (IDTVA-C see paragraph (6) of IRM 25.23.10.2, Case Batching, for additional information)

  5. When a 5073C acknowledgment or other letter was issued for a tax year in error, a closing letter is required. Issue a 131C, Information Incomplete or Insufficient for Process, for the specific tax year only.

  6. If the case needs to be referred to another function, the referring function should issue the Letter 5073C or Letter 86C, whichever is appropriate, 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.

  7. When issuing a Letter 5064C or Letter 4674C, use the signature date or the date written on the correspondence from the taxpayer for the correspondence date. If a date cannot be determined, use the dates listed below in the following order:

    • Fax received date

    • Postmark date

    • Three days prior to the IRS received date of the case

  8. If a case cannot be completed within the number of days specified in the acknowledgement letter, then an interim Letter 5064C, IDTVA In-Process Letter, must be sent. Interim letters should inform the taxpayer when a final response can be expected and provide a contact name and number for additional inquiries. See IRM 21.3.3.4.2.2, Interim Responses, for additional information.

    Reminder:

    The time frame given in this interim letter may not exceed 60 days.

  9. When issuing a Letter 5064C, IDTVA In-Process Letter, as an interim letter or 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

    • Hours of operation - the employee that is issuing the letter will input their TOD as the hours of operation

  10. A closing letter must be sent to the taxpayer when all account actions have been completed on a case. Policy Statement P-21-3 guidelines require timely and quality responses to taxpayer correspondence.

    Note:

    A quality response is an accurate and professional communication which, based on information provided, resolves the taxpayer issues, requests additional time and/or information from the taxpayer, or notifies the taxpayer we have requested information from outside the IRS.

  11. Accounts marked with an IDT indicator TC 971 AC 501 will generate a CP 01,Identity Theft Acknowledgement. Refer to IRM 25.23.2.6.1.1, 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.

    Note:

    Current programming for the CP 01 will generate a copy of the notice to a POA that is on file. If sufficient documentation has been received to validate a POA, but it is not yet on file, then issue the POA a closing letter. This ensures the taxpayer’s right to retain representation and the POA’s right to be informed.

    Caution:

    For potential fraudulent and/or compromised POAs, refer to IRM 21.3.7.5.5.3, How to Report a Compromised and/or Potentially Compromised CAF Number.

  12. When issuing a letter, ensure the correct paragraphs are used to inform the taxpayer of the status of their account based upon the facts and 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.

  13. Multiple tax years can be combined in one letter unless unique issues or account resolution are present requiring individual tax year letters.

  14. Review letters for misspelled words, errors in capitalization and punctuation, IRS jargon and other fill-in errors.

  15. Actions taken on the account will determine if a Letter 4674C needs to be issued as a closing letter. A letter 4674C must be sent if any of the following conditions exist with the indicated telephone number provided.

    Note:

    The 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.
    The 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:

    Identity Theft (IDT) Toll Free Number Chart
    Criteria Number to be used
    (1) If the CP 01 will not be issued

    Reminder:

    The CP 01 will not be issued if one has been issued in last three years.

    IDT Toll-free number 800-908-4490
    (The Letter 4674C would be issued with this number).
    (2) 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, six-digit extension and TOD
    (3) 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
    (4) 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, six-digit extension and TOD
    (5) There is an additional requirement in the corresponding functional IRM Telephone number based on the functional guidance

    Note:

    If two criteria fit a case, use the IDTVA toll-free number.

  16. For IDTVA-C If there is still a compliance issue after the IDT issue is resolved, (i.e., account will result in a balance due), provide the applicable Compliance toll-free number. See paragraph (13) of IRM 25.23.4.18.5, Responding to Taxpayer Calls on Identity Theft (IDT) Cases (IDTVA Paper Employees Only) for a list of numbers.

    Caution:

    Do no provide a specific dollar amount unless the taxpayer or their authorized representative makes a request for one.

  17. On cases filed as married filing jointly, the Letter 4674C should be addressed to both taxpayers under the primary SSN, regardless of which taxpayer (primary or secondary) is the IDT victim. If the good 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.

  18. 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.

    Note:

    If a closing letter was issued by IVO/TPP already (e.g., Letter 4310C), do not issue a duplicate closing letter unless it has been more than 30 days and/or the IVO/TPP Letter 4310C did not provide a response to all of the actions taken on the account.

  19. 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.

  20. If the returns or return and inquiry on an account/case contain the same address and a telephone number was provided, attempt to obtain more information first by telephone contact. If a telephone number is not available, then send only one letter to the address. See IRM 25.23.4.18.2.2 #, Sending the Letter 5064C.

Requests for Additional Information (Telephone and/or Written)

  1. When information provided by the taxpayer(s) is insufficient and a determination cannot be made through internal research, employees are required to contact the taxpayer(s) by telephone and/or by mail to obtain the necessary information.

  2. When telephone information is available, attempt to contact the taxpayers by telephone no less than two times to obtain additional information. Document each attempt in a CIS Case Note.

    Note:

    There must be a reasonable amount of time between the two attempts. Another call on a subsequent day constitutes a valid second attempt. If you are able to leave phone message, allow the taxpayer 5 business days to return your call.

    Note:

    If telephone information is unavailable, proceed to (8) below.

  3. Refer to paragraphs (20) - (22) of IRM 21.1.1.4,Communication Skills, for guidance specific to outgoing calls.

  4. In a CIS note, record that telephone contact was initiated, the number called and the action taken, etc. If applicable, record the name and individual to whom you speak and the answers you receive.

  5. If contact is made with the taxpayer, advise the taxpayer you will begin by asking some questions to verify their identity.

  6. Because telephone contact for these cases involves undetermined ownership of the SSN, guidance in IRM 21.1.3.2.3,Required Taxpayer Authentication, must be followed to ensure you are speaking to the appropriate taxpayer and to prevent unauthorized disclosure of tax information. Do not ask questions that might inadvertently disclose information merely by asking the question. Do not provide any information to the taxpayer unless specifically authorized to do so.

    Note:

    Follow guidance in IRM 21.1.2.3,Third Party (POA/TIA/F706) Authentication, and the related subsections when communicating with third parties.

    Note:

    Guidance in 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.

  7. If you are able to authenticate the individual to whom you are speaking, proceed to paragraph (4) of IRM 25.23.4.18.2.1, Telephone Contact Guidelines (Associated with the Issuance of Letter 5064C), for additional guidance.

    Note:

    If there are required forms or schedules the taxpayer must submit, provide them with a fax/EEfax number so they can submit the needed documentation. Allow the taxpayer five (5) business days to submit the documents. If the documents(s) are not received within five (5) days, see IRM 25.23.4.18.2.2 #, Sending the Letter 5064C for guidance to send a letter.

    Note:

    IDTVA-C - When applicable, be sure to explain to the taxpayer that if the requested information is not received within the allotted time, compliance issues or collection actions will resume, as appropriate.

  8. If no contact information is available or if the telephone attempts are unsuccessful correspond with the taxpayer via Letter 5064 to request the needed information. Refer to IRM 25.23.4.18.2.2 #, Sending the Letter 5064C.

  9. Correspond with the taxpayers using the Letter 5064C as follows:

    • Use IAT to input Letter 5064C

    • Ensure the correct address is used when issuing any correspondence

    • Reference any missing information, if applicable

    • Provide information to allow the taxpayer to reply either by mail, fax/EEFax, or telephone

    • Inform the taxpayers they have 30 days (60 days for International) from the date of the letter to respond

    • Capture an image of the letter on CIS

    • Suspend the case for 40 days (70 days for International cases). Refer to IRM 25.23.4.18.1, General IDTVA Letter Procedures, for additional letter requirements.

    • See Exhibit 25.23.4-11, IDRS Activity Codes and Definitions, for documenting the follow-up date.

      Caution:

      Do not advise the taxpayer to contact SSA for a "Social Security Administration Social Security Number Verification" printout.

  10. When corresponding with the taxpayer to make a common number ownership determination, select paragraphs S through W to include the questionnaire.

  11. The questionnaire process moves in progressive stages that afford the taxpayer ample opportunity to provide the requested information. If at any stage the necessary information for a CN ownership determination is received AND any applicable suspense periods for that stage have expired, it is not necessary to proceed to the next stage.

Telephone Contact Guidelines (Associated with the Letter 5064C Common Number Questionnaire)
  1. Allow 21 days from the input date of the Letter 5064C before IRS-initiated telephone contact is attempted (to allow the taxpayer to receive the letter).

  2. The following defines a valid attempt to contact the taxpayer by telephone:

    • If a telephone number is available, then a call during the hours provided (if listed), followed by, if necessary, another call on a subsequent day constitutes a valid attempt. If you can leave a phone message allow the taxpayer 5 business days to return your call.

      Caution:

      If you leave a message for the taxpayer, do not provide any account information. Be especially careful when leaving a message on a number not obtained by a Letter 5064C response.

  3. Follow guidance in IRM 25.23.4.18.2.1, Telephone Contacts (Prior to Initiating Correspondence) to initiate the call.

    Reminder:

    Do not ask any questions that might advertently disclose information merely by asking the question. Do not provide any information to the taxpayer unless specifically authorized to do so.

  4. After authenticating the individual to whom you are speaking, 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, provide an explanation of the letter they will be receiving. Ask them if they would like to continue with the call or prefer to call back after they have received the letter. Complete High-Risk disclosure to verify the identity of the person you are speaking with.

  5. 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 5064C and the question in IRM 25.23.4.18.2.2 #, 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 5064c 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.

  6. Ensure equal opportunity for each taxpayer to provide information. Refer to the If/And/Then Chart below:

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

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

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

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

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

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

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

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

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

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

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

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

    Caution:

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

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

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

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

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

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

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

     

    Note:

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

Actions Based on No Response or Taxpayer Responses to Letter 5064C and/or Supplementary Questions sent to determine Common Number Ownership
  1. Follow the guidance below to determine the appropriate actions for your IDT case.

    Note:

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

    Note:

    Please see IRM 25.23.2.3,Identity Theft Claim - Overview, for additional information.

    1. No Response

      IF   THEN
      The follow-up date expires on a Letter 5064C sent for common number owner determination and a review of CIS shows that neither taxpayer provided a response/documentation whether by mail, telephone, or fax/EEFax   See IRM 25.23.2.6.6.1,Invalid Identity Theft Determinations - TC 972 AC 522 NORPLY.
      • Change control category to "SCRM"

      • If you are not trained to work SCRM cases, then reassign the case to the SCRM holding number located on the Accounts Management Site Specialization Temporary Holding Numbers Listing, located on SERP.

      Note:

      If the required research has not been conducted and/or if the case does not contain all of the required documentation, the case will be rejected back to the site IDT POC.

      • If trained to work SCRM cases, then continue to work the case. Refer to IRM 21.6.2.4.2,Scrambled SSN Case Procedures, for related guidance.

    2. Processable Responses from One Taxpayer

      ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      • Consider the taxpayer who responded with the accurate questionnaire information to be the owner of the CN.

      • Add a CIS note and a note to your TIN-Related Problem Research Sheet stating 5064 Response. Refer to IRM 25.23.4.10, Resolving Identity Theft (IDT) Cases to identify your case scenario. Follow the guidance to resolve your case.

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

      Note:

       

      Note:

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

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Does NOT provide a different valid TIN ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡   ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

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

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ The information provided by both taxpayers is confirmed by comparison with Numident ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡ ≡

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

      Note:

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

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

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

      Note:

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

    Note:

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

Final Stage Review (Associated with Letter 5064C sent for Common Number Ownership
  1. If instructed to move to Final Stage Review by the If/Then scenarios in the preceding sections, follow the If/Then table below to determine the appropriate subsequent actions for the case.

    Note:

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

     

    ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    Note:

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

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

    Note:

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

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

    Note:

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

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

Processing Taxpayer Replies to Closing Identity Theft (IDT) Letters sent for Common Number Owner Determination

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

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

        Caution:

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

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

      Caution:

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

      Caution:

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

Resolving Undeliverable Identity Theft (IDT) Mail

  1. There may be instances when IDT correspondence and/or letters are returned as undeliverable because the taxpayer may have moved, an incorrect/incomplete address was input or the address provided was bogus. Refer to the chart below for additional guidance.

    Letter Action
    (1) 239C/5064C Letter (Suspense) Route to the employee with the open control
    (2) 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. Re-send 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.

Responding to Taxpayer Calls on Identity Theft (IDT) Cases (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 signed on to their IDTVA (IDT/RPM) extension when they are working paper at their desk. Employees should be in idle code "INVENT1" .

    Note:

    Employees that are in a 0962 series position are required to use idle codes at all times. 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 code "INVENT1" (or "INVENT2" when working OT) should be used when a 592 employee is working at their desk.

    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, IRM 21.1.3.2.3, Required Taxpayer Authentication, must be followed to ensure you are speaking to the appropriate taxpayer or his/her authorized representative and to prevent unauthorized disclosure of tax information. Do not ask any questions that might inadvertently disclose information merely by asking the question.

  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. 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 (e.g., 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
    (1) 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
    (2) For AUR related issues (TC 922) 800-829-8310
    (3) 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
    (4) ACS (Balance Due in status 22) Individual Income: 800-829-7650
    Business Income - 800-829-3903
    (5) For ASFR (TC 140 ASFR)Q 866-681-4271
    (6) 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.

Requesting Translations from Certain Languages into English

  1. During the course of reviewing taxpayer correspondence, forms, documents, etc., the translation of non-English language may be required.

    1. Employees must not use internet provider translation services, such as 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. Refer to (3) below and IRM 22.31.1.7.1.1,Requesting Translation of Non-Vital Documents from Certain Languages into English, for additional information.

  2. English translations can be obtained from Linguistics Policy, Tools and Services (LPTS), on documents written in languages such as:

    • Spanish

    • French

    • Haitian/Creole

    • German

    • Italian

    • Portuguese

    • Various African Languages

    • Arabic

    • Iranian Farsi

  3. If you have documents that are in a non-English language and want them 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:

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

 

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

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

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

  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 , Form 3245/3809 Reversals, for additional information.

Identity Theft (IDT) 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 IDTVA function or an area outside AM. See IRM 21.5.1.5.1 , CIS General Guidelines, and Exhibit 3.13.6-1, Appendix A - Document Types, Category Codes, IMF.

Reminder:

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 paragraph (2) of IRM 25.23.2.3.1, Assessing the Scope of the Taxpayer’s Issue.

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 , 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 time frame has passed.
(4) -R Freeze Refer to IRM 21.5.6.4.35.3, -R Freeze Overview For Accounts With Integrity and Verification Operations (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 25.23.2.11.2.2, 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 (TC 520 CC6X)
-V Freeze (TC 520 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 Research, Actions and Complete Case Analysis - Overview. 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 CP 36F and reassign the case to CP 36 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 , Research, Actions and Complete Case Analysis - Overview, 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 identity theft (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.

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, and IRM 25.23.10.9.2, Identity Theft Cases with ASFR Involvement, for additional information when working cases with open ASFR issues.

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 situations and other years where there is non-Compliance involvement and TDI Status 03).
(7) AM Compliance assessments not made
(8) BMF Use of individual PII to establish fictitious businesses (EIN). For additional information, see IRM 25.23.2.4.3,Tracking Individual Taxpayers Reporting to be Victims of Business-Related Identity Theft.
(9) 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.
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.

  • 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.

  • IDTVA referrals to FRP that need to be addressed by multiple functions other than IDTVA will be coordinated with Return Integrity Operation (RIO) HQ to streamline case resolution and will be elevated to ITVA-HQ.

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 paragraph (2) of IRM 25.23.2.3.1, 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 TC 300 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-A 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-A 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, and Exhibit 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 (90 days or less) follow IRM 25.23.2.5,Statute Protection and update the CIS priority code 2.

Reminder:

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 paragraph (2) of IRM 25.23.2.3.1, Assessing the Scope of Taxpayer Scope of the Taxpayer’s Issue.

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 25.23.2.5, 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 paragraph (7) IRM 4.13.2.2, 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 including PBC 315

Exception:

Do not route PBC 398 with ECG 54XX or 58XX to LB&I, see above)

Any LB&I cases are referred directly to the LB&I Reconsideration team located at 2970 Market Street, Philadelphia, PA 19106, Mail Stop 4-E08.200
(12) TC 922 - AUR involvement No TC 290 Determination to reassign or retain the case depends on the last Process Code assigned. Follow IRM 21.3.1.5.52, Status of IMF Underreporter Cases. Update CIS data to:
  • Doc Type: AUR Open IDT

  • Category Code IDI2

  • Program Code 710-40221

  • Set Priority Code 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

  • Set Priority Code to N/A

  • 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 TC 150 – 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 RECON cases (TC 150 - 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) BMF EIN account Follow guidance in IRM 25.23.2.4.3, Tracking Individual Taxpayers Reporting to Be Victims of Identity Theft.
(17) TC 140 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.

IDTVA Site Locations

IDTVA-I (Identity Protection Specialized Unit (IPSU) by location
Function Group Campus Location
IDTVA-I IPSU
Andover
Fresno
IDTVA-A (Accounts Staff) by location
Function Group Campus Location
IDTVA-A Accounts Management
Atlanta
Austin
Brookhaven
Fresno
Kansas City
Philadelphia
IDTVA-C (Compliance/Specialties 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 (IDT) 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-A/C

Order of Priority - Identity Theft (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 , Priority Codes for IDTVA-C CIS Cases.

IDTVA-A Identity Theft (IDT) Work Types Listing

Category Code Defining Characteristic
IDT1 Taxpayer identified identity theft
IDS1 Spanish taxpayer identified identity theft
IDT3 IRS identified identity theft
IDS3 Spanish IRS identified identity theft
IDT4 Taxpayer identified non-tax related identity theft
IDT8 Involves identity theft cases with prior IVO involvement - CP 05A or deceased taxpayer cases ONLY
IDS8 Involves Spanish identity theft cases with prior IVO involvement - CP 05A 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.

Identity Theft (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.

    Caution:

    For potential fraudulent and/or compromised POAs, refer to IRM 21.3.7.5.5.3, How To Report a Compromised or Potentially Compromised CAF Number.

    Note:

    Current programming for the CP 01 will generate a copy of the notice to a POA that is on file. If sufficient documentation has been received to validate a POA, but it is not yet on file, then issue the POA a closing letter. This ensures the taxpayer’s right to retain representation and the POA’s right 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 , Requesting Translations 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 25.23.2.3.9, 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 25.23.2.11.2.2, 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 5064C. If the Letter 4674C provides the appropriate paragraphs needed, you can send the 4674C.

Note:

If a closing letter was issued by IVO already (e.g., Letter 4310C), do not issue a duplicate closing letter, unless it has been more than 30 days and/or the IVO Letter 4310C did not provide a response to all of the actions taken on the account.

(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 25.23.2.6.1.1, 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.

Note:

If a closing letter was issued by IVO already (e.g., Letter 4310), do not issue a duplicate closing letter, unless it has been more than 30 days and/or the IVO Letter 4310C did not provide a response to all of the actions taken on the account.

(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.

Note:

If a closing letter was issued by IVO already (e.g., Letter 4310), do not issue a duplicate closing letter, unless it has been more than 30 days and/or the IVO Letter 4310C did not provide a response to all of the actions taken on the account.

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
(1) 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.
(2) 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/EEFax. Allow the taxpayer five days to submit the information. The julian date input should be the purge date.
(3) 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.
(4) When case is still active 9762SP### When sending a return to SP to have the TC 976 placed on the account.
(5) 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.

(6) When case is closed 841/###
(IDTVA-C Only)
When crediting the account to resolve the lost refund.
(7) When case is still active MNREF/### When monitoring a manual refund.
(8) When case is still active PNDMRR/### When monitoring the account for TOP Offset Reversal to post.
(9) When case is still active DOCREQ/### When requesting a document using IDRS CC ESTAB
(10) Before the case is closed IDTRSLVD
(IDTVA-C Only)
IDT has been determined and account has been resolved.
(11) 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)
(12) Before CIS case is closed PRVACTN When an account was previously corrected and there are no other actions necessary.
(13) Before CIS case is closed OPNDNERROR When a control base was created in error and will be closed.
(14) MISC. Control Base EXCSS/### When monitoring for a credit being transferred to excess collection to post.

Tax-Related Identity Theft (IDT) Codes

Category Code CIS Document Type CIS Program Code Function and Program for Time Reporting
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