25.23.4 IDTVA Paper Process

Manual Transmittal

September 26, 2016

Purpose

(1) In 2015, Wage and Investment Accounts Management initiated re-engineering efforts to consolidate identity theft case processing under one organization. The creation of this new IRM has been done in an effort to continue to defragment identity theft policy and case processing guidance service wide.

(2) Several IRM sections from IRM 25.23.2, Identity Protection and Victim Assistance - General Case Processing and IRM 25.23.10, Compliance Identity Theft Case Processing have been incorporated in whole or in part in IRM 25.23.4,IDTVA - Paper Process.

(3) This manual transmits new guidance for IRM 25.23.4IDTVA Paper Process.

Material Changes

(1) Editorial changes have been made throughout the IRM as well as IRM references updated and guidance updated to clarify and improve information delivery.

(2) IRM 25.23.4 - IRM title changed.

(3) IRM 25.23.4.1 - Revised - Incorporated verbiage/guidance from IRM 25.23.2 and IRM 25.23.10.

(4) IRM 25.23.4.2 - Revised - Incorporated verbiage/guidance from IRM 25.23.2.

(5) IRM 25.23.4.3 - New IRM section- Added new Acronym Listing.

(6) IRM 25.23.4.4 - Revised - Added guidance to reference IDTVA - C. Compliance employees will now use IRM 25.23.4 to resolve IDT cases.

(7) IRM 25.23.4.4.1 - New IRM section - Added guidance for IDTVA - C for case referrals from Compliance functions.

(8) IRM 25.23.4.5 - Revised - Added reference command codes used by IDTVA - C, (i.e., TCIS, ACCURINT, and DFAST.

(9) IRM 25.23.4.5.1 - New IRM section - Added CIS Case Assignment guidance previously located in IRM 25.23.2.3.1.

(10) IRM 25.23.4.5.1.1 - New IRM section - Added informtion on CIS case controls.

(11) IRM 25.23.4.6 - IRM title changed. Also removed guidance related to Scheme Development Center. This information is already provided in Exhibit 25.23.4-5

(12) IRM 25.23.4.6.1 - No changes made. Section renumbered and links updated.

(13) IRM 25.23.4.6.2 - No changes made. Section renumbered and links updated.

(14) IRM 25.23.4.7 - Revised - Renamed title; also separated sections into smaller IRM sections for better flow and clarity

(15) IRM 25.23.4.7.1 - New IRM section - Added IDTVA Work Types, guidance previously located in IRM 25.23.2.13.1.

(16) IRM 25.23.4.7.2 - New IRM section, Added guidance previously located in the old IRM 25.23.2.6.1, Complete Case Analysis. Guidance rewritten for better flow and clarity. Also moved guidance from IRM 25.23.4.5, Preliminary Research regarding active/retention years.

(17) IRM 25.23.4.7.3 - New IRM section -Moved guidance previously located in IRM 25.23.4.5, Preliminary Research. Guidance rewritten for better flow and clarity.

(18) IRM 25.23.4.7.3.1 - New IRM section - Moved guidance previously located in IRM 25.23.4.5, Preliminary Research. Guidance rewritten for better flow and clarity.

(19) IRM 25.23.4.7.3.2, New IRM section - Moved guidance previously located in IRM 25.23.4.5, Preliminary Research. Guidance rewritten for better flow and clarity. Also added new chart to incorporate guidance from IRM 25.23.10. and IRM 25.23.2.

(20) IRM 25.23.4.7.4, New IRM section

(21) IRM 25.23.4.7.4.1, New IRM section. Moved guidance previously located in IRM 25.23.4.4.1 regarding MFT 32 cases moved in error. This guidance was intended for IDT paper employees

(22) IRM 25.23.4.7.4.2, New IRM section. Moved guidance previously located in IRM 25.23.4.4.1 regarding cases worked incorrectly.

(23) IRM 25.23.4.7.5, New IRM section.

(24) IRM 25.23.4.7.5.1, New IRM section. Moved guidance previously located in IRM 25.23.4.5, Preliminary Research related to ordering docs. Also added guidance related to CP36I cases.

(25) IRM 25.23.4.7.5.2, New IRM section. Moved guidance previously located in IRM 25.23.4.5, Preliminary Research related to unprocessed docs.

(26) IRM 25.23.4.7.5.3, New IRM section. Added guidance related to missing signature/information.

(27) IRM 25.23.4.7.6, New IRM section, Added guidance related to Collection Activity previously located in IRM 25.23.2.11

(28) IRM 25.23.4.7.7, New IRM section, Added guidance related to Case Transfers within IDTVA previously located in IRM 25.23.2.13.

(29) IRM 25.23.4.7.8, New IRM section, Moved guidance related to routing/reassignments previously located in IRM 25.23.4.5, Preliminary Research. Added new links to Exhibits.

(30) IRM 25.23.4.7.9, New IRM section, Added guidance for IDTVA-C priority cases.

(31) IRM 25.23.4.8, Renumbered and links updated.

(32) IRM 25.23.4.9, Renumbered and combined information from previous Exhibit 25.23.4-7, Undeliverable Mail.

(33) IRM 25.23.4.10, Renumbered and links updated.

(34) IRM 25.23.4.11, Renumbered and links updated.

(35) IRM 25.23.4.11.1, Renumbered, links updated and added new note under paragraph 1.

(36) IRM 25.23.4.11.2, Renumbered, links updated and added new note under paragraph 1.

(37) IRM 25.23.4.11.3, Renumbered and links updated.

(38) IRM 25.23.4.11.4, Renumbered and links updated.

(39) IRM 25.23.4.11.5, Renumbered and links updated.

(40) IRM 25.23.4.11.6, Renumbered and links updated.

(41) IRM 25.23.4.11.7, Renumbered and links updated.

(42) IRM 25.23.4.11.8, Renumbered and links updated.

(43) IRM 25.23.4.12, IRM title changed. Also incorporated guidance previously in IRM 25.23.2 related to nullity procedures.

(44) IRM 25.23.4.12.1, Renumbered and links updated.

(45) IRM 25.23.4.12.2, Renumbered and links updated.

(46) IRM 25.23.4.12.3, Renumbered and links updated.

(47) IRM 25.23.4.12.4, Renumbered and links updated.

(48) IRM 25.23.4.12.5, Renumbered and links updated.

(49) IRM 25.23.4.12.6, Renumbered and links updated.

(50) IRM 25.23.4.12.7, Renumbered and links updated.

(51) IRM 25.23.4.12.8, Renumbered and links updated.

(52) IRM 25.23.4.12.9, Renumbered and links updated.

(53) IRM 25.23.4.13, Renumbered and links updated.

(54) IRM 25.23.4.14, Renumbered and links updated.

(55) IRM 25.23.4.15, Renumbered and links updated.

(56) IRM 25.23.4.15.1, Renumbered and links updated.

(57) IRM 25.23.4.15.1.1, Renumbered and links updated.

(58) IRM 25.23.4.15.1.2, Renumbered and links updated.

(59) IRM 25.23.4.15.2, Renumbered and links updated.

(60) IRM 25.23.4.15.3, Renumbered and links updated.

(61) IRM 25.23.4.15.4, Renumbered and links updated.

(62) IRM 25.23.4.15.4.1, Renumbered and links updated.

(63) IRM 25.23.4.15.4.2, Renumbered and links updated.

(64) IRM 25.23.4.16, Renumbered and links updated.

(65) IRM 25.23.4.17, Renumbered and links updated.

(66) IRM 25.23.4.18, Renumbered and links updated.

(67) IRM 25.23.4.18.1, New IRM section. Added guidance for IDTVA - C regarding no replies.

(68) IRM 25.23.4.18.2, Renumbered and links updated.

(69) IRM 25.23.4.18.3, Renumbered and links updated.

(70) IRM 25.23.4.18.3.1, Renumbered and links updated.

(71) IRM 25.23.4.18.3.2, Renumbered and links updated.

(72) IRM 25.23.4.18.3.3, Renumbered and links updated.

(73) IRM 25.23.4.18.3.4, Renumbered and links updated.

(74) IRM 25.23.4. 18.3.4.1 Renumbered and links updated.

(75) IRM 25.23.4.19, Renumbered and links updated.

(76) IRM 25.23.4.19.1, New IRM section. Added information previously in IRM 25.23.2.5.1, Operation Assistance Orders (OARs).

(77) IRM 25.23.4.20, Renumbered, moved information previously in IRM 25.23.4.4.1.

(78) IRM 25.23.4.21, New IRM section, Added new phone procedures for IDTVA employees.

(79) IRM 25.23.4-1, Renumbered and links updated.

(80) IRM 25.23.4-2, Renumbered, also added guidance for IDTVA-C in paragraph 1.

(81) IRM 25.23.4-3, Renumbered and links updated.

(82) IRM 25.23.4-4, Renumbered and links updated.

(83) IRM 25.23.4-5, Renumbered and links updated

(84) IRM 25.23.4-6, New IRM section, added information on IDTVA Work Matrix previously located in IRM 25.23.2-17.

(85) IRM 25.23.4-7, New IRM section, added information on IDTVA Site Locations previously located in IRM 25.23.2-18.

(86) IRM 25.23.4-8, New IRM section, added information on Identity Theft Multiple Control Decision Chart previously located in IRM 25.23.2-19.

(87) IRM 25.23.4-9, Renumbered and links updated.

(88) IRM 25.23.4-10, Renumbered and links updated.

Effect on Other Documents

IRM 25.23.4, IDTVA Paper Process, (formerly known as Account Paper Process) is designated for identity theft case processing and victim assistance. Identity Theft guidance previously located in IRM 25.23.2 and IRM 25.23.10 has been moved to IRM 25.23.4. Some sections were moved in its entirety while other IRM guidance was partially moved. IRM 25.23.4.5 dated October 1, 2015 is superseded and includes IRM Procedural updates issued on 04-06-1016 in IPU16U0673. Changes made with IPU16U0673 may no longer be in the same IRM section due to reorganization of IRM 25.23.4.

Audience

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

Effective Date

(10-03-2016)

James P. Clifford, Director
Accounts Management
Wage and Investment Division

Purpose and Scope

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

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

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

    • IRM 25.23.3,IMF Identity Theft Toll-Free and Identity Theft Protection Unit - (IPSU) Paper

    • IRM 25.23.5, ACS Identity Theft Processing.

    • IRM 25.23.6, Campus Collection Identity Theft Processing

    • IRM 25.23.7, AUR Identity Theft Processing

    • IRM 25.23.8, Campus Exam Identity Theft Processing.

    • IRM 25.23.9, BMF Identity Theft Processing

    • IRM 25.23.10, Compliance Identity Theft Processing

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

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

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

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

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

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

    • SERP Alerts

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

    • Automated Collection System Support (ACSS)

    • Automated Substitute for Returns (ASFR)

    • Automated Underreporter (AUR)

    • Compliance Services Collection Operation (CSCO)

    • Monitoring Offer In Compromise (MOIC)

    • Centralized Offer in Compromise (COIC)

    • Doubt as to Liability (DATL)

    • Correspondence Examination (Exam)

Identity Theft Victim Assistance (IDTVA)- Program Responsibilities

  1. The mission of Identity Theft Victim Assistance (IDTVA) is to resolve identity claims received directly from IDT victims, or as identified by the IRS by:

    • Researching accounts based on a return or claim from an apparent victim

    • Correcting accounts when a correct common number determination can be made

    • Communicating with victims

    • Marking the victim’s account to prevent future IDT occurrences

  2. To accomplish this mission IDTVA will:

    • Evaluate process improvement ideas, solicit technical advice from employees, review SERP feedback, and other resources to write and/or revise current procedures.

  3. IDTVA employees are located at various campus locations. Refer to Exhibit 25.23.4-7,IDTVA Site Locations, for IDTVA campus locations and groups.

Acronyms Listing

  1. The following acronyms will be used throughout this IRM:

    • Accounts Management (AM)

    • Accounts Management System (AMS)

    • Action Code (AC)

    • Assessment Statute Expiration Date (ASED)

    • Business Master File (BMF)

    • Case Control Activity (CCA)

    • Centralized Delivery Service (CDS)

    • Command Code (CC)

    • Common Number (CN)

    • Correspondence Imaging System (CIS)

    • Designated Identity Theft Adjustment (DITA)

    • Identity Theft (IDT)

    • Identity Theft Assistance Request (ITAR)

    • Identity Protection Specialized Unit (IPSU)

    • Identity Theft Victim Assistance (IDTVA)

    • Identity Theft Victim Assistance Accounts Management (IDTVA - A)

    • Identity Theft Victim Assistance Compliance (IDTVA - C)

    • Identity Theft Victim Assistance IPSU (IDTVA - I)

    • Individual Master File (IMF)

    • Integrated Data Retrieval System (IDRS)

    • Integrated Automated Tools (IAT)

    • Internal Revenue Service Number (IRSN)

    • Image Control Team (ICT)

    • IRS Individual Taxpayer Identification Number (ITIN)

    • Return Integrity and Compliance Service (RICS)

    • Social Security Administration (SSA)

    • Social Security Number (SSN)

    • Taxpayer Advocate Services (TAS)

    • Taxpayer Identification Number (TIN)

    • Transaction Code (TC)

    • Treasury Check Information System (TCIS)

    Note:

    This listing may not be all inclusive.

Adjusting Identity Theft Paper Case Overview

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

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

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

    • Streamline Identity Theft Case Processing (CAT 7)

    • Non-Streamline Identity Theft Case Processing

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

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

IDTVA-C - Cases Referrals from Compliance Functions

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

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

    2. IDRS CC ENMOD contains an unreversed TC 971 AC 522 with the literals INCOME, MULTFL, INCMUL, IRSID, NODOCRQ, NORF, or OTHER

      Note:

      The literal NODOCRQ is now obsolete; therefore it will only be seen on prior year claims.

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

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

      Action Code with the literals
      501 INCOME, MULTFL, INCMUL, NOFR, OTHER, DECD, or PRISNR and the identity theft documentation has been received within the last three (3) years
      504 ACCT, BOTH, NKI, EMPL
      506 INCOME, MULTFL, INCMUL, NOFR, OTHER, DECD, or PRISNR
  2. Ensure that all referrals received from another area meet the requirements to be worked by IDTVA. Return any cases back to the function that referred it, if it does not meet requirements.

    Note:

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

    Example:

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

    Example:

    Any IDTVA - A or AM referrals must meet requirements listed in IRM 21.3.1.4.55, (4), Status of Underreporter Cases.

    Example:

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

Identity Theft General Research

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

    • Entity module

    • Transaction codes

    • Reason codes

    • Posting delay codes

    • Hold codes

    • Unpostable codes

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

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

      Note:

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

    • NUMIDENT (for SSN research only)

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

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

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

    • Utilizing the Correspondence Imaging System/Accounts Management System (CIS/AMS) to review all related documents and/or attachments. Also refer to IRM 25.23.4.5.1CIS Case Assignment -General Gudiance, for additional guidance.

    • Utilizing the ITIN Real Time System (RTS) to research and review data related to assigned, suspended and/or rejected Form W-7, Application for IRS Individual Taxpayer Identification Number. RTS is a tool located within the Employee User Portal (EUP), an Online 5081 permission and access are required. See IRM 3.13.5.81.7, Accessing the ITIN Real Time System (RTS), and IRM 3.21.263.8, General Instructions for ITIN Navigation (ITIN RTS) for additional information.

      Note:

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

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

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

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

    • Utilizing TRDBV to determine items of information such as:
      Wage information details
      Occupation
      Tax 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.

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

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

CIS Case Assignment - General Guidance

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

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

    Reminder:

    For example, if an IDT2 or IDT4 were recently assigned to you because you have an open IDS3, IDT3 for the same tax period, you would update the surviving category code to IDS1 or IDT1. If you have an IDI1, IDS1 or IDT1 for a different tax period, you must manually revise the IDT2 or IDT4 to the appropriate IDI/IDS/IDT category on CIS.

  3. If the case creates a multiple control for the same tax period, follow normal procedures to link/associate with the open Identity Theft case and update the category code, when appropriate. Use the table in Exhibit 25.23.4-8,Identity Theft Multiple Control Decision Document, to determine the appropriate Identity Theft category code.

  4. IDTVA-C teams utilize CIS. If a case is open in one of the Compliance functions (AUR, Exam, ASFR, etc.) with an IDT allegation, do not refer the case to the function. Reassign to the appropriate IDTVA-C function following Exhibit 25.23.4-6,IDTVA Routing Matrix.

CIS Case Controls
  1. All IDT cases are required to have IDRS controls. The IDRS control base will be created by ICT. Additional IDRS control bases can be established by IDTVA by creating a case on CIS, if needed. See the Creating a CIS Case Job Aid on Identity Theft Hub for instructions on creating additional modules on CIS. These controls should prevent other areas from adjusting an account without making contact. If there are Multiple Function Controls on a case, use IRM 25.23.4.7.1,IDTVA Work Types, to determine where to route the case.

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

  3. The control bases(s) will be in case status "A" while the identity theft determination is in process

  4. Controls must be established on all tax years impacted by IDT.

  5. When all actions have been taken to resolve the account, or to monitor the posting of actions, the original IDTVA control base should be closed and a new base opened with category code "MISC" for continued monitoring. These actions include credit transfers, lost refund actions, credit dumps, manual refunds etc.

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

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

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

    Note:

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

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

    Note:

    IDTVA-C does not work mixed entity cases, they are returned back to the referring function, see IRM 25.23.10.8,Post Function Referral Procedures.


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

    Note:


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

    TIN-Related Problem Case Types
    Category Code Defining Characteristic
    MXEN Involves an inadvertent or processing error
    MXSP Involves a Spanish inadvertent or processing error
    IDT1 Involves taxpayer identified identity theft
    IDS1 Involves Spanish taxpayer identified identity theft
    IDT3 Involves IRS identified identity theft
    IDS3 Involves Spanish IRS identified identity theft
    IDT6 Involves Electronic Fraud Detection System/Return Review Program (EFDS/RRP) cases for taxpayer identified, or IRS identified identity theft cases
    IDS6 Involves Electronic Fraud Detection System/Return Review Program (EFDS/RRP) cases for taxpayer identified, or IRS identified identity theft Spanish cases
    IDT8 CP 05A cases with prior IVO involvement or Deceased Taxpayer cases ONLY
    IDS8 CP 05A Spanish cases with prior IVO involvement or Deceased Taxpayer Spanish cases ONLY
    IDT9 Involves an Identity Theft Assistance Request (ITAR)
    IDS9 Involves a Spanish Identity Theft Assistance Request (ITAR)

    Any mixed entity case that does not involve an inadvertent/processing error is considered, for our purposes, an identity theft case. The category codes further make a distinction between those cases that have verifiable supporting documentation and those that do not.


    Note:

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

    TIN-Related Problem Codes
    Category Code CIS Document Type CIS Program Code Function and Program for Time Reporting
    MXEN/MXSP Duplicate Filing 40054 710–40054
    IDT1/IDS1 ID Theft 40011 710–40011
    IDT3/IDS3 ID Theft 40011 710–40011
    IDT6/IDS6 ID Theft 40016 710-40016
    IDT8/IDS8 ID Theft 40017 710-40017
    IDT9/IDS9 ID Theft 40019 710-40019


    Note:

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

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

    Note:

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

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

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

    • All research steps in this IRM will be performed for True Scrambled SSN cases. This includes the procedures followed for the primary purpose of determining ownership of the CN, e.g., making telephonic contact with the taxpayer as instructed in IRM 25.23.4.18.2,Sending the Letter 239C and Telephone Contact-Stage One. This will be done in order to provide SSA with as much information as we can obtain.

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

    • If research determines that the same ITIN was assigned to more than one individual, a determination of ownership will be made using the IRM 25.23.4.18Pre-Letter 239C, procedures. These cases will never be sent to SSA.

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

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

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

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

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

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

      Note:

      A determination will always be made for an ITIN case.



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

    Example:

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



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

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

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

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

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

    3. Examples involving TIN-Related Problem Secondary cases include issues in which a taxpayer's overpayment has been applied to an account that shows the taxpayer as the secondary filer and the taxpayer claims she/he did not file on that account. See IRM 25.23.4.6Multiple Individuals Using the Same TIN -General Guidance for MXEN and Identity Theft Employees. Examples in this category are considered tax-related identity theft issues.

  2. Follow procedures in IRM 25.23.4.7Preliminary Research - Preparing the Case for Resolution, for tax-related identity theft issues involving questionable ownership of a primary TIN on a filed return (mixed entity criteria).

    Note:

    For cases involving only one tax return also see IRM 25.23.4.15.1.2Identity Theft - One Return Present.

    Note:

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


  3. If there are no indications the tax return involved tax-related identity theft, refer to resources provided in IRM 25.23.3.3.2, Self-Identified- Non-Tax Related Identity Theft - IDT 4.

    Note:

    If you receive an identity theft inquiry that is non-tax related but has been categorized in error as a tax-related issue case, e.g., IDT1/IDS1, or there is no evidence of tax related identity theft on the account, take the appropriate action on CIS to change the case to an "IDT4" . In either case, take the appropriate action below:

    • Assign the IDT4 case to the IDT 4 English holding number, or if Spanish speaking, to the IDT4 Spanish holding number.

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

    Both reassignment numbers can be found on the Accounts Management Site Specialization Temporary Holding Numbers Listing, located on SERP.

Required Action on All Identified IDT Cases

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

  2. If the Form 14039, Identity Theft Affidavit, is received alleging return preparer misconduct (RPM) rather than ID theft, follow the chart below:

    IF THEN
    There is evidence of compliance or RICs/IVO involvement (ex: audit notice/TC 300, CP 200/TC 922 or IVO transactions codes or letter etc.) Reassign/Route to the applicable function for RPM review, per RPM Reroute Criteria chart located on Return Preparer Misconduct Resource Page.
    There is NO compliance or IVO involvement on the account On CIS update the following data:
    • Doc type: Return Preparer Misconduct

    • Category code: RPMC

    • Program code: 710-85440

    • Reasssign to: "1181702421"

    Note:

    Do not release -A freeze, if present.

    Note:

    Input TC 972 AC 522 with Tax Administration Source Code "NOIDT," and the tax year associated with the alleged identity theft incident, if appropriate. Refer to IRM IRM 25.23.2.14.4,Reversing Unsupported Allegations of Identity Theft, for additional information.

  3. If multiple controls are present on your case, refer to IRM 25.23.4.5.1CIS Case Assignment, and Exhibit 25.23.4-8,Identity Theft Multiple Control Decision Document, for additional guidance.

  4. For all IDT cases, an acknowledgement of receipt of Form 14039 or similar statement is required, per IRM 25.23.2.15, Identity Theft Supporting Documentation - Overview. The Letter 5073C, Acknowledgment Letter for Identity Theft Documentation, will be used to acknowledge the Form 14039 or similar statement. IRM 21.3.3.1.1, Policy Statement P-21-3 (formerly P-6-12), directs us to issue timely and quality responses to taxpayer correspondence. "IDT1/IDS1," or "TPRQ" cases described in this subsection are, according to Policy Statement P-21-3 (formerly P-6-12), considered correspondence. Generally, the response provided to the taxpayer who has submitted this type of correspondence is the closing Letter 239C, Letter 4674C,Letter 5064C (this letter is currently used IDTVA-C employees, see IRM , for additional guidance, or CP 01 notice informing the taxpayer that we have made an SSN ownership determination. A response, as described here, is considered timely if issued within 180 days of the received date of the "notification" "IDT1/IDS1" , or "TPRQ" document.
    If a closing response cannot be issued by the 180th day in this situation, an interim letter must be sent informing the taxpayer that it will require additional time to issue a response providing the results of our processing of the case. The time frame given in this interim letter may not exceed 60 days.

    Note:

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



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

    Caution:

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

    Caution:

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

Preliminary Research - Preparing the Case for Resolution

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

    • A mixed entity case

    • A Scrambled SSN case

    • An identity theft case that you can resolve

    • An identity theft case that should be routed or reassigned

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

IDTVA Work Types

  1. Identity Theft cases worked within IDTVA functions are located at specific sites only. For additional information on IDTVA locations, refer to Exhibit 25.23.4-7, , IDTVA Site Locations for additional information.

  2. Cases where Masterfile reflects Status 22/24/26:

    1. All IDTVA functions (IDTVA-IPSU (I), IDTVA-Accounts Management (A), and IDTVA-Compliance (C)) will complete Form 14394, Identity Theft/Return Preparer Misconduct Case Collection Alert and route the form to the IDTVA ACS group to suspend collection. AM will continue to work unless there is an active control assigned to an IDTVA group. If there is an active control, keep or reassign the case based upon Exhibit 25.23.4-6,IDTVA Routing Matrix.

      Note:

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

    2. AUR, ASFR or Exam Assessment: the IDTVA employee will complete the Form 14394 and route to IDTVA ACS to suspend collection activity and keep or reassign the case to the appropriate IDTVA-C group based upon Exhibit 25.23.4-6, IDTVA Routing Matrix.

    Note:

    The purpose of the Form 14394 is to suspend Collection activity.

  3. Campus Exam Involvement: location is dependent upon the Audit Information Management System (AIMS) Status.

    1. Open cases on AIMS: Status 06/08, IDTVA-A will continue to work these cases. All other AIMS statuses, with the exception of status 90 should be referred to the appropriate IDTVA group.

    2. Closed cases on AIMS: Status 90 or TC 300 posted- Route to the appropriate Campus Exam IDTVA group unless the case was closed with a TC 300, disposal code 13, technique code 6/7. These cases can be worked by IDTVA-A, if no open controls by the function.

      Note:

      Exam cases closed with a Disposal Code 13 and Tech Code 6 indicate there was no response from the TP. This would assist with determining the TC 150 was an Identity Theft return since the letters were not delivered to the real TP.

  4. The three groups within IDTVA (IDTVA-I, IDTVA-A, and IDTVA-C) are assigned different work types. When one IDTVA group receives work outside their normal scope, they will refer to Exhibit 25.23.4-6, IDTVA Routing Matrix, for assistance in determining the correct IDTVA case reassignment. All IDTVA-C groups cannot address or reverse an assessment made by another group.

    Note:

    For a more thorough explanation, refer to Exhibit 25.23.4-6IDTVA Routing Matrix, for assistance

    Note:

    The functional IDT or ITAR liaisons will be contacted to transfer their functional controls.

Complete Case Analysis

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

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

      Example:

      The SSN owner filed for the first time in 2011. A review of the accounts indicates returns were filed for tax years 2009 and 2010. While the taxpayer did not include the tax years 2009 and 2010 on the Form 14039, it is clear that these years were not filed by the SSN owner.

    • Do not assume that the taxpayer filing and providing the identity theft documentation 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

    • When completing complete case analysis, if there is Compliance involvement, reassign all years. Do not perform any account adjustments or issue letters requesting additional information/documentation.

    Note:

    When conducting the look back period, work active tax years only. Active tax years are tax years where IRPTR data is still available and the module is not in retention. Do not adjust modules in retention, unless the taxpayer has a balance due. This includes tax years listed on the Form 14039, that have been placed in retention.

Required Research for Mixed Entity and IDT Cases

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

  2. Utilize IMFOL, RTVUE, NAMES, INOLE, DUPOL, TRDBV and IRPTR, TCIS, ACCURINT, DFAST etc., to conduct complete research to make a common number determination and/or determine if your case is a MXEN/SCRM.

    Reminder:

    IDTVA-C does not work mixed entity cases, they are returned to the referring function, per IRM 25.23.10.8,Post Function Referral Procedures.

    Note:

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

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

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

    Note:

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

  5. If you suspect the case is a scrambled SSN case, order the NUMIDENT. If the NUMIDENT shows multiple issuances of the social security card and the names are the same or similar, continue your research to determine if this is a scrambled SSN case. Once the NUMIDENT is received and supports a scrambled SSN case, change the category code to a SCRM.
    If you suspect identity theft, the CSR/TE resolving the identity theft case will order theNUMIDENT, if needed.

    Caution:

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

    Note:

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

  6. If a valid TIN can be located for each taxpayer and the CN is an SSN, change the category code to a MXEN. IDTVA - A employees should retain the case and resolve it. For additional guidance, see IRM 25.23.4.11,Mixed Entity Procedures. IDTVA-C does not work mixed entity cases, they are returned to the referring function, per IRM 25.23.10.8,Post Function Referral Procedures..

  7. If a valid TIN cannot be located for at least one of taxpayer’s and the CN is an SSN, you suspect identity theft, and you cannot resolve the identity theft case, also refer to IRM 25.23.4.6.2,Required Actions on all Identified IDT Cases.

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

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

    • The presence of a "CP 36I" transcript or "SPC 8" (these are generated when a taxpayer sends in a 14039 with or without documentation and/or when a similar statement is submitted or police report. The SPC 8 also generates a TC 971 AC 522 on CC ENMOD systemically.

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


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

    • IRM 25.23.4.7.3.1,Additional Actions Required by All.

    • IRM 25.23.4.7.3.2,IDTVA - Additional Research and Actions Required

Additional Actions Required by All
  1. For non - IDTVA employees, if a valid TIN cannot be located for each taxpayer and the CN is an SSN and this is not a MXEN, determine how the case should be categorized (i.e, IDT1/IDS1, or IDT3/IDS3, etc), per IRM 25.23.4.11,Multiple Individuals Using the Same TIN.

  2. Also perform the following actions:

    • Determine if a TC 971, AC 522 reflecting an appropriate Tax Administration Source Code has been input on CC ENMOD, or if the TC 971 AC 522 is required. See IRM 25.23.2.14, Initial Allegation or Suspicion of Tax-Related identity Theft - Identity Theft Indicators, for additional information.

    • Ensure the 5073C, CP 01S or CP 701 acknowledgement letter was issued, when applicable. See IRM 25.23.2.16, Identity Theft Supporting Documentation - Overview, for additional guidance.

      Note:

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

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

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

    • If you are able to determine which return is good/bad, Leave a case note indicating good/bad or bad/good.

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

  3. After determining the correct category code and performing the actions above, reassign the case to the IDT holding number. International cases should be reassigned to the International holding number. Both IDRS numbers can be found on the Accounts Management Site Specialization Temporary Holding Numbers Listing, located on SERP. See the CIS Performance Guide – CSR Guide for the correct procedures on these required actions. Also see IRM 21.5.1.5.2(10),Cases Currently Assigned in CIS, for additional information.

    Note:

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

    Exception:

    IDTVA employees will continue to resolve the case or route/reassign the case, if applicable. Before proceeding, if the case should be assigned/routed to another area (i.e. AUR, Exam, etc) or employee, refer to IRM 25.23.4.7.7Case Transfers Within IDTVA and IRM 25.23.4.7.8,Cases Requiring Routing/Reassignment To Other Functions, for additional guidance. If the case does not require reassignment/routing, proceed to the next IRM sections that apply to your case.

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

    Note:

    IDTVA-C cases are identified are categorized by "IDIX" .

  2. For the majority of the cases, you will be able to work them without obtaining additional documentation from the taxpayer. If documentation is needed to resolve the case, refer to guidance in IRM 25.23.2.2.16,Identity Theft Supporting Documentation - Overview and IRM 25.23.2.15.2.16.1,When to Request Identity Theft Supporting Documents

    Reminder:

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

  3. If the case has already been assigned as an IDT 6/8 case, this is a pre-determined streamline case. After reviewing the remainder of this IRM section, proceed to IRM 25.23.4.12,Streamline Identity Theft Case Processing (CAT 7) - Nullifying Returns, for case resolution.

    Note:

    You may have an IDT6/IDS6 category code because an EFDS/RRP score was assigned to the case or you may see an IDT8/IDS8 category code due to a systemic assignment of the case.


    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 require you to conduct additional research to make the CN determination. You should use good judgement when determining when additional and/or extensive research is warranted.

  4. If the case has not been pre-determined, refer to IRM 25.23.4.12,Streamline Identity Theft Case Processing (CAT 7 ) - Nullifying Returns, to determine if another streamline method can be used. Before proceeding to resolve the identity theft issue, also refer to the table below. Depending on the items reported on the return, you should determine if any additional adjustment actions apply to your identity theft claim. Also proceed to the next IRM sections that apply to your case.

    Adjustment Actions IRM References
    Address Change IRM 25.23.2.7,When to Update the Victim’s Address
    Adoption Credit IRM 21.5.3-6, Adoption Credit
    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 21.6.3.4.2.13, 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 21.6.3.4.2.13.8.1,Shared Responsibility Payment
    Combat Zone - C Freeze IRM 25.23.4.11.3Valid TIN Located - Taxpayer B - Posted First
    IDTVA - C, also see 5.19.10.6.2,Combat Zone Qualified Individuals and Areas and
    IRM 5.19.10.6.3, Combat Zone Freeze Code
    Decedent Returns 21.6.6.3.22.1,Updating the Entity on Decedent Accounts
    Earned Income Tax Credit Recertification Indicator (EITC) IRM 4.19.14.6(6), Recertification
    Erroneous Refunds IRM 21.4.5.4,Erroneous Refunds Categories and Procedures
    First Time Homebuyer Credit (FTHBC) IRM 21.6.3.4.2.11.6First-Time Homebuyer Credit Claims
    Manual Refunds IRM 21.4.4,4,Preparation of Manual Refunds
    Math Error Procedures IRM 21.5.4,General Math Error Procedures
    IDT Case Requiring Corrections IRM 25.23.4.7.4,IDT Cases Processed Incorrectly
    Moving Refunds IRM 21.5.2.4.23.10,Moving Refunds
    Restricted Interest Accounts requiring manual restricted interest computations will be referred to the local AM restricted interest specialist. Check with your local site for additional guidance.

    Note:

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

    Top Offsets 21.6.4.2.12,Top Offsets Involving ID Theft and
    21.4.6.4.2.8,, 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 may not be all inclusive of all the actions required to resolve your case. Each case should be researched and analyzed to ensure complete and accurate resolution.

  5. If a valid TIN is not located and the case cannot be resolved using one of the streamline case methods, you will need to create an IRSN for the identity theft (bad) return and/or both returns if you cannot locate valid TINs, if applicable. Refer to IRM 25.23.4.15Non-Streamline IDT Case Processing - Determining Ownership of the Common Number, for additional guidance.

  6. For non-streamline cases, record all significant research actions and information on the appropriate sheet according to the instructions in, IRM 25.23.4.13,TIN-Related Problem Research Sheet.
    Include a CIS case note when a determination is made (i.e., 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. 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 25.23.2.14.1.1,Identity Theft Claims Submitted by Individuals Who Do Not Appear to be Victims of Identity Theft. Also see 25.23.2.15.4.1,Invalid Identity Theft Determinations TC 972 AC 522 -NORPLY or NO IDT, for additional guidance.

IDT Cases Processed Incorrectly

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

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

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

    • The MFT 32 was caused by 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.

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

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

    • Transfer the good return back to the MFT 30

    • Correct the account on MFT 30, including releasing the -A freeze if the return being transferred from MFT 32 posts as a TC 976.

    • Correct the entity as needed

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

IDT Adjustment Errors
  1. If you receive an inquiry 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, (i.e., 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 and take actions to correct the account. If the adjustment was made by another employee, complete a Form 4442 and fax it to the specific area based on the Accounts Management Case Referral/Reassignment Listing, located on SERP.

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 submit unprocessed returns to SP for processing, order returns, schedules, etc., and/or request missing signatures. Refer to the following IRM sections for additional guidance:

    • IRM 25.23.4.7.5.1Ordering Docs

    • IRM 25.23.4.7.5.2Unprocessed Documents

    • IRM 25.23.4.7.5.3Missing Information

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

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

    • No income information is available on CC IRPTR

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

    • The case is a true "MXEN" entity case

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

      Exception:

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

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

    • The return is missing schedules and/or required forms

    • The return is filed under an ITIN and reports wages

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

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

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

      Note:

      CSRs performing the resolving actions on a case should determine if documentation (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 documents will delay the processing of the case.

      Exception:

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

      Caution:

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

      Note:

      This list is not all inclusive


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

    Caution:

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

Unprocessed Documents
  1. Ensure unprocessed returns have posted (i.e., returns that have bypassed pipeline processing) These should be sent to Submission Processing and the account should be monitored for the TC 976 to post. To prevent the good return from unposting, edit the return with "SPC B" and notate ITVA, (in the right margin between secondary TIN and PECF designation), per the instructions in IRM 3.11.3.3.8.5,Special Processing Code (SPC). This will allow the return to bypass all the UPC 147 reason codes except RC 4. The corrective actions should be input after the TC 976 posts to the module. Also refer to IRM 21.5.2.4.23.7,Coding and Editing Procedures, for additional guidance that may be applicable when sending a return for processing.

    Reminder:

    If the ASED is expiring or imminent on the "good return" , input a TC 560 on the account before you send the case to SP for processing.

    Reminder:

    The Assessment Statute Expiration Date (ASED) does not apply on a case that has been determined a nullity. The return must be considered valid in order for the ASED to apply. Refer to IRM 25.6.1.6.14, paragraph (3) (b), Criteria for Establishing a Statute of Limitations Period, for additional information

Missing Information
  1. If you receive a return without the required signatures and/or other missing information needed to process your case, you will need to correspond with the taxpayer. For the purpose of resolving an IDT claim, do not reject the case. Refer to the guidance in 21.5.3.4.1.1,Tax Increase and Credit Increase Processing Refer to actions in the 3rd “then” box for additional guidance.

Collection Activity - Additional Actions Required

  1. It is critical that taxpayers are not harmed once it has been determined that they are a victim of Identity Theft. In order to ensure the taxpayer is not being harmed from a collection action, the following items require action:

    1. Collection status is 20, 56 or 58.

      Note:

      Input a TC 470 with no closing code to freeze collection notices.

    2. Collection status is 22, 24, or 26.

    3. 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 600-SITLP (State Income Tax Levy Program) or TC 670 (Subsequent Payment) DES-PYMT-CD<PC 05 (levy) or 20 (SITLP).

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

    5. Erroneous Federal Tax Lien: Taxpayer indicates that the IRS has filed a Federal Tax Lien in error.

    6. An unreversed TC 582.

    7. 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.

      Note:

      It is important to determine if the actions listed above are the result of the fraudulent activity before any actions are taken to stop enforcement action. It is possible that the SSN owner had balance due on tax periods prior to the Identity Theft occurrence.

    Note:

    For additional information on processing identity theft cases with Collections issues, refer to IRM 25.23.10, Compliance Identity Theft Case Processing

  2. If paragraph (1) b), d), or g) above are applicable, the case is in Status 22 or 24 and the case did not originate from IDTVA-ACSS, verify a Form 14394, Identity Theft/Return Preparer Misconduct Case Collection Alert was sent to IDTVA-ACSS. If IDTVA-ACSS was not notified, follow instructions for issuing Form 14394 as indicated on the form.

    Note:

    The Form 14394,Identity Theft/Return Preparer Misconduct Case Collection Alert, should be completed upon receipt, or at the earliest point possible. IRM 25.23.4.7.6Collection Activity - Additional Actions Required.

  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 SIGN/ZIP/STATE. Enter the first six digits of the RO assignment number. Fax to number provided for the RO Group.

  4. The following transactions indicate a reversal or block from the Federal Payment Levy Program. TC 972 AC060 (module reversed out of FPLP), TC 971 AC061 (module blocked from FPLP). If these transactions are present and the only collection action identified is FPLP, no action is necessary and the Form 14394 is not required.

  5. Routing of the Form 14394 or Form 13794 is required to be documented in a CIS or AMS Case note. The case note should include the suggested verbiage as follows:

    • Form 14394 sent to suspend collection activity, or

    • Form 14394 sent to continue collection activity, reinstatement of an installment agreement, or Currently Not Collectible (CNC).

  6. 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 14394, Request for Release, Partial Release, of Notice of Federal Tax Lien. Form 13794 Request for Release/Partial Release of Lien, should be completed and forwarded to the Collection Advisory at the same time the Form 14394 is being forwarded to the appropriate function as indicated on the form.

    Note:

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

  7. 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 of the Notice of the Federal Tax Lien, if available.

    3. Check box 9 indicating "Erroneous Lien" .

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

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

      Note:

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

  8. Collection Advisory contacts can be found under the Who/Where tax on the SERP Home Page as the Advisory Units Contact List at http://serp.enterprise.irs.gov/databases/who-where.dr/technical_support.dr/tech_sup_index1.htm

    Reminder:

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

  9. If there is other collection referral criteria, prepare Form 14394 and check the appropriate box to indicate "lien."

  10. If there is no other collection referral criteria, prepare and send Form 13794. The Form 14394 is not required.

  11. If the taxpayer requests the Notice of Federal Tax Lien (NFTL) be released, refer the taxpayer to Pub 1450 to submit a written request for Certificate of release of erroneously filed notice of tax lien. Once 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.

  12. The Advisory Unit will review the Notices of Federal Lien (NFTL) filed against the taxpayer using the Automated Lien System (ALS). If all the 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 Notice of Federal Tax Lien, to the taxpayer.

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

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

  15. Reverse TC 470, if previously input, if determined no IDT occurred.

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 25.23.4-6IDTVA Routing Matrix, if applicable.

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

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

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

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

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

Cases Requiring Routing/Reasssignment To Other Functions

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

    • Exhibit 25.23.4-5,Identity Theft Functional Routing and Referral Charts

    • Exhibit 25.23.4-6IDTVA Routing Matrix

    • - IRM 25.23.4.7.1,IDTVA Work Types

    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:

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

Priority Codes for IDTVA-C Cases

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

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

    Priority Code Definition
    Priority 1 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    Form 14027B - Global Review Referrals
    Priority 2 For Statute Imminent case and for cases that have had a Statutory Notice of Deficiency issued and the taxpayer still has time to petition tax court.
    Priority 3 For all open AUR or open Exam cases.
    Blank All other inventory will be worked in IRS received date order.
  3. It may be necessary to update the priority code of a case as it is processed.

    Example:

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

    Example:

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

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

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

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

    • IRM 25.23.2.17.2,Manually reversing TC 971 AC 501.

    • IRM 25.23.2.17.4,Manually reversing TC 971 AC 506.

    • IRM 25.23.2-15.4.Reversing Unsupported Allegations of Identity Theft

Resolving Undeliverable Identity Theft Mail

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

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

      1. Sending the letter to the wrong address

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

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

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

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

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

      Note:

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

    Reminder:

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

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

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

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

  3. The Form 14103 MUST have an acknowledged receipt within 5 business days via secure e-mail or by entering a Case Note on the linked cases on AMS/CIS. See IRM 25.23.3.2, Identity Theft Overview and General Guidance, 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 (similar to a TAS OAR) and must be worked accordingly.

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

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

    Note:

    Sites not specialized in identity theft receiving a Form 14103 will perform the IRM required preliminary research per IRM 25.23.4.7,Preliminary Research - Preparing the Case for Resolution,; when appropriate, reassign the case to the IDT holding number, per the Accounts Management Site Specialization Temporary Holding Numbers Listing, located on SERP. Also change the category code to an IDT9/IDS9.

    Note:

    Sites trained on EFDS/RRP related cases receiving a Form 14103 will perform the IRM required process per IRM 25.23.4.12.1,Electronic Fraud Detection System/Return Review Program (EFDS/RRP) Case, using category code IDT9/IDS9 to close the base and OFP 710-40019.

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

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

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

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

      Note:

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

      Exception:

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

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

    Note:

    Sites not specialized in Identity Theft will return the Form 14103 to IPSU after completing the preliminary research in IRM 25.23.4.7,Preliminary Research - Preparing the Case for Resolution. Sites not specialized in Identity Theft will return the Form 14103 to IPSU

    and reassigning the IDT9/IDS9 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.

    Exception:

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

Mixed Entity Procedures

  1. A mixed entity case is created when two taxpayers file a return with the same TIN, also known as the common number (CN). Normally, this condition is identified while working CP 36, Duplicate/Amended Filing Conditions, transcripts.

    Note:

    Mixed entity cases received in IDTVA-C are returned to the referring function. See IRM 25.23.10.8,Post Function Referral Procedures.

Resolving Mixed Entity Cases

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

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

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

      Note:

      There can be more than one Taxpayer "B" that incorrectly used the TIN. See IRM 25.23.4.15.3,A Different Valid TIN Is Not Located AND Neither Return was Filed by Common Number Owner (Bad/Bad), for additional guidance on how to process this type case.

      Caution:

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

      Example:

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


      Caution:

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

  2. If either account contains an offset (CRN 896 or CRN 898) to a state or federal agency, take no action before referring to IRM 21.4.6.4.2.11, TOP Offsets Involving ID Theft.

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

  4. For mixed entity cases involving identity theft, see IRM 25.23.4.15.1.1Identity Theft - More Than One Return Present.

Valid TIN Located - Taxpayer "A" Posted First

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

    Note:

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

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

      Note:

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

    2. Input TC 971 with action code 002. Enter Taxpayer B's TIN as a cross-reference.

    3. Input TC 971 with action code 017 on Taxpayer B's account after the TC 000 posts. Enter Taxpayer A's TIN as a cross-reference.

      Note:

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

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

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

      Note:

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

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

      Note:

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

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

    8. See the IDT closing letter chart in Exhibit 25.23.4-11,IDT Closing Letter Decision Chart to determine which closing letter to send.

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

    10. Before finalizing your case, also refer to IRM 25.23.4.12.6,Actions Required on All Streamline and Non-Streamline Cases, to ensure all actions have been taken, as applicable.

Valid TIN Located - Taxpayer "B" Posted First

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

    Note:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

    12. Input TC 971 with action code 001. Enter Taxpayer B's TIN as cross-reference.

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

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

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

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

    17. Input TC 971 with action code 017 on Taxpayer B's account if the account is established. Enter Taxpayer A's TIN as a cross-reference. If not established, input TC 000, close the CIS base, monitor for the posting of the TC 000, and then put the TC 971 AC 017.

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

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

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

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

    1. Compute the Premium Tax Credit (PTC) and all related data elements. See IRM 21.6.3.4.2.16.4, Accessing Taxpayer Data, and IRM 21.6.3.4.2.16.7,Adjusting Accounts.

    2. Determine the taxpayer’s liability for the Shared Responsibility Payment (SRP). See IRM 21.6.3.4.2.16.8, Shared Responsibility Payment Overview.

    3. Before finalizing your case, also refer to IRM 25.23.4.12.6,Actions Required on All Streamline and Non-Streamline Cases, to ensure all actions have been taken, as applicable.

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

    If Then
    The TC 976/TC 977 return bypassed Discriminate Information Function (DIF) scoring After adjusting the account to reflect the TC 977/TC976 return information forward the return to Examination for DIF scoring if it meets any of the criteria in IRM 21.5.2.4.23.6, DIF SCORE or CLASSIFICATION "Send Return(s) to Examination for Review". DO NOT refer Forms 1040EZ.
    There is no TC 150 on Taxpayer B's account for the tax period involved Reprocess Taxpayer B's return. See IRM 21.5.2.4.23,Reprocessing Returns/Documents .
    There is a TC 150 on Taxpayer B's account for the tax period involved Adjust the account, if necessary. Follow IRM 21.6.7.4.4,Duplicate or Amended Returns - CP 36 (Duplicate Filing Condition).
  4. If Taxpayer A is due a refund, the refund should be systemically released unless an exception applies. See IRM 21.4.4.2 (3), for situations that may still require a manual refund. When it is necessary to issue a manual refund, HC 4 must be used. Disregard any instructions to use HC 4 in a situation other than when issuing a manual refund or when appropriate. The manual refund should be issued beforethe return has been DIF Scored. Input a priority code 1 on the case. Refer to IRM 21.4.4.2, Why Would A Manual Refund Be Needed and IRM 21.4.4.4, Preparation of Manual Refund Form, for additional guidance on issuing a manual refund.

    Exception:

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

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

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

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

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

      Reminder:

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

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

Valid Different TIN Not Located for Taxpayer "B"

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

    If Then
    Taxpayer A posted first
    1. Follow procedures in IRM 25.23.4.11.2Valid TIN Located - Taxpayer "A" Posted First. Enter the IRSN where entry of a TIN for Taxpayer B is applicable.

      Exception:

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

      Caution:

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

      Exception:

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

      Exception:

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

    Taxpayer B posted first
    1. Follow procedures in IRM 25.23.4.11.3Valid TIN Located - Taxpayer "B" Posted First. Enter the IRSN where entry of a TIN for Taxpayer B is applicable.

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

      Exception:

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

      Caution:

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

      Exception:

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

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

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

    If Then
    Taxpayer A posted first
    1. Follow procedures in IRM 25.23.4.11.2,Valid TIN Located - Taxpayer "A" Posted First. Enter the IRSN where entry of a TIN for Taxpayer B is applicable.

      Exception:

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

      Caution:

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

      Exception:

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

      Exception:

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

    Taxpayer B posted first
    1. Follow procedures in IRM 25.23.4.11.3Valid TIN Located - Taxpayer "B" Posted First. Enter the IRSN where entry of a TIN for Taxpayer B is applicable.

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

      Exception:

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

      Caution:

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

      Exception:

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

Invalid SSN - Mixed Entity

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

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

    2. Input a TC 041 to move data on the invalid TIN to Taxpayer A's valid TIN.

    3. Follow procedures in IRM 25.23.4.11.2Valid TIN Located - Taxpayer "A" Posted First.

      Exception:

      Send both taxpayers a Letter 257C.

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

    2. Input a TC 041 to move data on the invalid TIN to Taxpayer A's valid TIN.

    3. Follow procedures in IRM 25.23.4.11.2Valid TIN Located - Taxpayer "A" Posted First.

      Exception:

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

      Caution:

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

      Exception:

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

      Note:

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

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

    2. Input a TC 041 to move data on the invalid TIN to Taxpayer A's IRSN.

    3. Follow procedures in IRM 25.23.4.11.2,Valid TIN Located - Taxpayer "A" Posted First.

      Exception:

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

      Caution:

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

      Exception:

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

      Exception:

      Do not input TC 971 AC 506.

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

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

    3. Input a TC 041 to move data on the invalid TIN to Taxpayer A's IRSN.

    4. Follow procedures in IRM 25.23.4.11.2Valid TIN Located - Taxpayer "A" Posted First.

      Exception:

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

      Caution:

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

      Exception:

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

      Exception:

      Do not input TC 971 AC 506.

    Caution:

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

Mixed Entity - TC 576 Taxpayer "A" Posted First

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

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

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

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

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

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

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

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

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

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

    Note:

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

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

    Note:

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

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

    Exception:

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

Mixed Entity - TC 576 Taxpayer "B" Posted First

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

    1. Route to Examination.

    2. Request closure of AIMS on the CN.

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

      Note:

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

    4. Suspend case monitoring for the AIMS closure.

    5. Upon closure, follow procedures in IRM 25.23.4.11.3Valid TIN Located - Taxpayer "B" Posted First.

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

    1. Route to Examination.

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

    3. Suspend the case.

      Note:

      AIMS remains open.

    4. Upon confirmation, follow procedures in IRM 25.23.4.11.3,Valid TIN Located - Taxpayer "B" Posted First.

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

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

Mixed Entity Invalid SSN - TC 576

  1. When a mixed entity occurs on an invalid SSN, use procedures in IRM 25.23.4.11.5Invalid SSN - Mixed Entity.

Streamline Identity Theft Case Processing (CAT 7) - Nullifying Returns

  1. A nullity is a return filed by an identity thief that does not need to be reprocessed. These returns can be voided. Any refunds lost on the returns can be moved to the 1545 account.

  2. All cases identified as streamline will be worked utilizing the CAT 7 process in this section, unless an exception applies in the applicable If/Then chart. A streamline case is a case that needs less research to determine the CN owner, and/or less processing is needed to resolve the case because a return can be considered a nullity. The following IRM references in bullets 1-5 below are listed in the order in which you should begin the streamline process and are used to nullify returns. In some instances a case may have one or more of the characteristics identified in either of the streamline process. You should review the guidance for each process to determine which method will allow you to work your case effectively and efficiently:

    • IRM 25.23.4.12.1,Electronic Fraud Detection System/Return Review Program (EFDS)/(RRP) Case

      Note:

      The EFDS/RRP scored cases only applies to cases in AM inventory.

    • IRM 25.23.4.12.2,TIN Related Problem Cases with Previous IVO Involvement

    • IRM 25.23.4.12.3,TIN Related Problem Cases with Deceased Taxpayer Indicators

    • IRM 25.23.4.12.4,TIN-Related Problems for IRP Data and Refund Scheme Case Processing

    • IRM 25.23.4.12.5,Cases Processing for Married Filing Joint Schemes.

    • IRM 25.23.4.12.6,Actions Required on all Streamline and Non-Streamline Case Processing.

    • IRM 25.23.4.12.8,Form 3245/3809 Reversals.

    • IRM 25.23.4.12.9,Preparing a Duplicate Form 3245 and Form 3809.

  3. Each return/case must be considered separately for each year. If all the IDT returns on an account can be nullified, the case should be worked as a streamline (CAT 7) case. If one or more IDT returns cannot be nullified, that individual case or cases should be worked as a non-streamline case. See IRM 25.23.4.15,Non-Streamline IDT Case Processing - Determining Ownership of the Common Number.

  4. 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 5.1.8.2Originating 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 IDT Hub, for completing the Form 2209.

    Note:

    If the TP does not have a filing requirement, you do not have to complete the Form 2209.

Electronic Fraud Detection System/Return Review Program/ (EFDS/RRP) Case

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

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

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

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

      Note:

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

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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

    Caution:

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

    IF THEN
    (1) The history items are not present on CC TXMOD Refer to IRM 25.23.4.7,Preliminary Research -Preparing the Case for Resolution, to determine if another streamline process or non-streamline process applies.
    Close the case using the appropriate category code and program code (e.g., IDT1/IDS1, or IDT3/IDS3 and OFP 710–40011).
    (2) CSR/TE determines EFDS/RRP closing actions (i.e., monitoring, referral/freeze held by another business function, awaiting taxpayer response, prior adjustment actions, etc.) have been taken by another employee
    Annotate Prev/Action Taken/EFDS/RRP in CIS Case notes.

    Note:

    If there is an open control base, CSR/TE should close their control base with an IDT6/IDS6 and use OFP 710-40016.
    (Do not close the open control base held by another employee).

    (3) TIN contains more than one TC 976/TC TC 977 on the account Refer to IRM 25.23.4.7,Preliminary Research - Preparing the Case for Resolution, to determine if another streamline process or non-streamline process applies. Close the case using the appropriate category code and program code (e.g., IDT1/IDS1, or IDT3/IDS3 and OFP 710–40011).
    Exception: If the multiple TC 976/TC 977s are "true dup" cases, continue to process using EFDS/RRP procedures.
    CSR/TE should close the second TC 976/TC 977 DUPF control as a true DUPF when finished with the IDT case and report case as an IDT6/IDS6 and use OFP 710-40016.
    (4) SE income on the SSN owner's return has either a "Lost" or "No Lost " refund Process the non owner's return utilizing the nullity procedures, but continue processing the SSN owner's return utilizing the appropriate procedures in IRM 25.23.4,IDTVA Paper Process.
    Close the case using the appropriate category code and program code (e.g., IDT1/IDS1, or IDT3/IDS3 and OFP 710–40011).
    (5) SE income on Non-SSN owner’s return and “No Lost” refund (refund held) Continue processing utilizing the appropriate procedures in IRM 25.23.4,IDTVA Paper Process.
    Close the case using the appropriate category code and program code (e.g., IDT1/IDS1, or IDT3/IDS3 and OFP 710–40011).
    (6) SE income on Non-SSN owner’s return and “Lost” refund (refund released) Continue to process using EFDS/RRP procedures found in the If/Then chart located below. Notate "SE income/Lost/EFDS or RRP," in CIS case notes.
    CSR/TE should close base with an IDT6/IDS6 and use OFP 710-40016.
    (7) If the EFDS/RRP score(s) appear to yield an incorrect determination, the CSR/TE should refer the case to a lead/manager, who can overrule the determination The TIN should be given to the lead/manager for review. Add a CIS case note indicating the determination made and a request for overruling prior to submitting for approval. After the review by the lead/manager refer to IRM 25.25.4.10, Identity Theft (IDT) Category 7 — Two (2) or more IDT returns filed using the same Taxpayer Identification Number (TIN) (IDT/IDT) or IRM 25.25.4.9,Identity Theft (IDT) Category 7 — Good Return / IDT Return – No Lost Refund Process as applicable.
    Change the category to an IDT1 or ID3 as applicable.
    Before closing your case, make sure all actions in IRM 25.23.4.12.6,Actions Required on All Streamline and Non-Streamline Case Processing, are addressed.
    Update the category code to the appropriate category code and report the closure under the applicable program code

    Example:

    The case was determined to be a DUPF case, then you should report the case closure under the DUPF program code 710-40050).

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

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

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

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

      Note:

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

    IF THEN
    (1) The TC 150 return has been determined a bad return by EFDS/RRP AND the TC 976 has been determined as a good return by EFDS/RRP AND this is the TIN owner "AND the refund was NOT LOST"
    Follow the procedures in IRM 25.25.4.7, Identity Theft Category 7 — ID Theft Return Posted/Good Return Posted (No Lost Refund) Process
    Before closing your case, make sure all actions in IRM 25.23.4.12.6,Actions Required on Streamline and Non-Streamline Case Processing, are addressed.
    CSR/TE should close their control base with an IDT6/IDS6 and use OFP 710-40016
    (2) The TC 150 return has been determined a bad return by EFDS/RRP AND the TC 976 has been determined as a good return by EFDS/RRP AND this is the TIN owner "AND the refund was LOST" Follow the procedures in IRM 25.25.4.8, Identity Theft Category 7 — ID Theft Return Posted/Good Return Posted - Lost Refund Process.
    Before closing your case, make sure all actions in IRM 25.23.4.12.6,Actions Required on Streamline and Non-Streamline Case Processing, are addressed.
    CSR/TE should close their control base with an IDT6/IDS6 and use OFP 710-40016
    (3) The TC 150 has been determined a good return by EFDS/RRP AND this is the TIN owner AND The TC 976 return has been determined a bad return by EFDS/RRP "AND the refund was NOT LOST" Follow procedures in IRM 25.25.4.9, Identity Theft Category 7 — Good Return Posted /ID Theft Return Posted – No Lost Refund Process
    Before closing your case, make sure all actions in IRM 25.23.4.12.6,Actions Required on Streamline and Non-Streamline Case Processing, are addressed.
    CSR/TE should close their control base with an IDT6/IDS6 and use OFP 710-40016

TIN Related Problem Cases with Previous IVO Involvement

  1. Integrity & Verification Operation (IVO) is a pre-refund revenue protection program focused on identifying and stopping fraudulent refunds primarily generated from wage and withholding type of income. Accounts Management utilizes the CAT 7 process to streamline working identity theft cases. Much of this activity occurs very early in the tax year prior to normal processing time frames and involves only originally filed returns such as TC 150/TC 976/TC 977.

  2. Accounts with IVO involvement will show TC 971(s) with AC 134/ 617 or a TC 971 AC 199 with various miscellaneous codes and the account will reflect issuance of a 4464C or 4115C letter and/or CP 05 notice. CP 36N and CP 36P transcripts generate when any IVO indicator is on CC TXMOD/ENMOD. The CP36N generates when the module is in a credit balance and the CP 36P generates when the module is in a zero or debit balance. Refer to IRM 21.5.6.4.35.3, -R Freeze Modules With Integrity & Verification Operation (IVO) Involvement (4464C Letter or 4115C Letter), for other indicators of IVO activity.

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

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

    • The account may be completely reversed.

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

      Note:

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

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

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

    • The account may show a TC 971 AC 199 with the MISC field "AMWEX60033 REFEFDS or other similar miscellaneous literals" per IRM 25.25.5-3,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 can be resolved as an IDT8/IDS8 case.

      Caution:

      Sch C cases with IVO involvement cannot be nullified, unless it has been determined to be a case on the "Refund Scheme Listing" , or meets the criteria in IRM 25.23.4.12.4,TIN-Related Problems for IRP Data and Refund Scheme Case Processing when the refund has been lost. In this instance, the case should not be closed as an IDT/IDS8.

  5. The account may have been reversed by IVO, before all of the IRP data was made available. If your research supports a different determination, (e.g., DUPF, IDT1, IDT3, 1040X, etc) resolve the case using the appropriate program and category code 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. For the purpose of the table below, a return is eligible to be referred to IVO for verification if it meets all of the following criteria:

    • The taxpayer has an SSN, not an ITIN.

    • The return was filed by the SSN owner.

    • The case is not a CP36F.

    • The return is a current year return.

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

    • The return lists W-2 or other income where IVO could contact a payer (not Schedule C or HSH).

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

    For additional guidance see IRM 25.25.2.9,Screening Non-Pipeline Questionable Returns.

  8. IF AND THEN
    (1)A 2nd return or a loose Form 14039 is received IVO has not determined the 1st return to be fraudulent per paragraph (4) above Follow established guidelines to address the case. See IRM 25.23.4.7 Preliminary Research - Preparing the Case for Resolution.
    Do not route to IVO, as these income issues are outside IVO purview.
    (2)The 2nd return matches IRPTR, or the 2nd return is not eligible to be referred to IVO IVO determined the 1st return to be fraudulent per paragraph (4) above, and a refund was not issued Perform the following actions:
    • Accept the IVO determination that the original return is fraudulent.

    • Change the category to IDT8/IDS8, is appropriate per (3) above.

    • Follow procedures in IRM 25.25.4.7,Identity Theft (IDT) Category 7 — IDT Return / Good Return - No Lost Refund Process.


    • Before closing your case, make sure all actions in IRM 25.23.4.12.6,Actions Required on Streamline and Non-Streamline Case Processing are addressed.

    3) The 2nd return matches IRPTR, or the return is not eligible to be referred to IVO IVO determined the 1st return to be fraudulent per paragraph (4) above, and a refund was issued Perform the following actions:
    • Accept the IVO determination that the original return is fraudulent.

    • Change the category to IDT8/IDS8, is appropriate per (3) above.

    • Follow procedures in IRM 25.25.4.8,Identity Theft Category 7 - ID Theft Return Posted/Good Return Posted - Lost Refund - Lost Refund Process.

    • Check any XREF account and release any applicable refunds.

    • Before closing your case, make sure all actions in IRM 25.23.4.12.6,Actions Required on Streamline and Non -Streamline Case Processing are addressed.

    (4) 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 fradulent per paragraph (4) above
    Perform the following actions:
    • Close the CIS control base on IDRS

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

    • Send an e-4442 to IVO per IRM 25.25.2.9,Screening Non-Pipeline Questionable Returns.

    (5) There is no 2nd return, but a Form 14039, or other evidence was received indicating the true taxpayer is not required to file or filed married filing jointly under a cross-reference SSN IVO determined the 1st return to be fraudulent per paragraph (4) above, and a refund was not issued Perform the following actions:
    • Accept the IVO determination that the original return is fraudulent.

    • Change the category to IDT8/IDS8, is appropriate per (3) above.

    • Follow the procedures in IRM 25.25.4.5, Identity Theft Category 7 - Single Return/Deceased/XREF (No Lost Refund) Process.

    • Check any XREF account and release any applicable refunds.


    • Before closing your case, make sure all actions in IRM 25.23.4.12.6,Actions Required on Streamline and Non-Streamline Case Processing are addressed.

    (6) There is not 2nd return, but a Form 14039 or other evidence was received indicating the true taxpayer is not required to file or filed jointly under a cross-reference SSN. IVO determined the 1st return to be fraudulent per paragraph (4) above and a refund was issued. Perform the following actions:
    • Accept the IVO determination that the original return is fraudulent.

    • Change the category to IDT8/IDS8, is appropriate per (3) above.

    • Follow the procedures in IRM 25.25.4.6,Identity Theft Category 7 - Single Return/Deceased/XREF-Lost Refund Process.

    • Check any XREF account and ,release any applicable refunds.

    • Before closing your case, make sure all actions in IRM 25.23.4.12.6,Actions Required on Streamline and Non-Streamline Case Processing are addressed.


    Note:

    IDTVA-C does not change category codes. All cases remain in the functions’ category code.

TIN Related Problem Cases with Deceased Taxpayer Indicators

  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 such as TC 150, TC 976 or TC 977.

  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 21.6.6.3.22.2, Processing Decedent Account Refunds, for additional information.

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

    IF AND THEN
    (1) IRPTR data is available and the wages/ withholding on the 2nd return match IRPTR, or the income on the 2nd return is not wage income, i.e., Schedule C. (Bad/Good) The data on the original return is bad and a refund has NOT been issued

    Note:

    For our purposes here, we are basing our actions on the date of death of the taxpayer and the year that the original return was filed. Consequently, all of the preliminary research steps are not required. It is essential, however, that you categorize the case correctly as an IDT8/IDS8, after completing all closing actions.


    Follow procedures in IRM 25.25.4.7,Identity Theft Category 7 — ID Theft Return Posted/Good Return Posted (No Lost Refund) Process.
    Before closing your case, make sure all actions in IRM 25.23.4.12.6,Actions Required on Streamline and Non-Streamline Case Processing, are addressed.
    (2) IRPTR data is available and the wages/withholding on the 2nd return match IRPTR, or the income on the 2nd return is not wage income, i.e., Schedule C. (Bad/Good) The data on the original return is badand a refund HAS BEEN issued

    Note:

    For our purposes here, we are basing our actions on the date of death of the taxpayer and the year that the original return was filed. Consequently, all of the preliminary research steps are not required. It is essential, however, that you categorize the case correctly as an IDT8/IDS8.



    Follow the procedures in IRM 25.25.4.8, Identity Theft Category 7 — ID Theft Return Posted/Good Return Posted - Lost Refund Process.


    Before closing your case, make sure all actions in IRM 25.23.4.12.6,Actions Required on Streamline and Non-Streamline Case Processing, are addressed.
    (3) The wages/withholding on the 1st or 2nd return do not match IRPTR or IRPTR information is not available or there is other evidence to determine that both returns are bad. (i.e., refund schemes (Bad/Bad) Both returns are bad and a refund HAS BEEN issued on the 1st return Follow procedures in IRM 25.25.4.10(2),Identity Theft Category 7 — Two (2) or more ID Theft returns filed using the same TIN (ID Theft/ID Theft). Categorize the case as an IDT8/IDS8.

    Before closing your case, make sure all actions in IRM 25.23.4.12.6,Actions Required on Streamline and Non-Streamline Case Processing, are addressed.
    (4) The wages/withholding on the 1st or 2nd return do not match IRPTR or IRPTR information is not available or there is other evidence to determine that both returns are bad. (i.e., refund schemes (Bad/Bad) Both returns are bad and a refund has NOT been issued on the 1st return Follow procedures in IRM 25.25.4.10(1), Identity Theft Category 7 — Two (2) or more ID Theft returns filed using the same TIN (ID Theft/ID Theft).
    Categorize the case as an IDT8/IDS8.

    Before closing your case, make sure all actions in IRM 25.23.4.12.6,Actions Required on Streamline and Non-Streamline Case Processing, are addressed.
    (5) The income on the 1st return match IRPTR wage/withholding income, i.e., or Schedule C income. (Good/Bad) The 2nd return is bad and the refund has NOT been lost Follow procedures in IRM 25.25.4.9, Identity Theft Category 7 — Good Return Posted / ID Theft Return Posted – No Lost Refund Process.
    Categorize the case as an IDT8/IDS8.

    Before closing your case, make sure all actions in IRM 25.23.4.12.6,Actions Required on Streamline and Non-Streamline Case Processing, are addressed.
    (6) The taxpayer is deceased and there is no 2nd return, but a Form 14039 or other evidence was received indicating the true taxpayer is not required to file or filed jointly under a cross-reference SSN. The data on the original return is bad and a refund has NOT been issued Follow procedures in IRM 25.25.4.5, Identity Theft Category 7 — Single Return/Deceased/X-REF (No Lost Refund) Process.
    Categorize the case as an IDT8/IDS8.


    Before closing your case, make sure all actions in IRM 25.23.4.12.6,Actions Required on Streamline and Non-Streamline Case Processing, are addressed.
    (7) The taxpayer is deceased and there is no 2nd return, but a Form 14039 or other evidence was received indicating the true taxpayer is not required to file or filed jointly under a cross-reference SSN. The data on the original return is bad and a refund HAS BEEN issued Follow procedures in IRM 25.25.4.6, Identity Theft Category 7 — Single Return/Deceased/X-REF- Lost Refund Process. Categorize the case as an IDT8/IDS8.

    Before closing your case, make sure all actions in IRM 25.23.4.12.6,Actions Required on Streamline and Non-Streamline Case Processing, are addressed.
    (8) The wages/withholding on the 1st or 2nd return match IRPTR, but you are unable to make a specific and clear determination for the CN owner (Bad/Bad) The case you are working is a "DUPF " category, and you are not a CSR working in a specialized site or a CSR that has been trained to work identity theft cases Follow established procedures in IRM 25.23.4.7Preliminary Research - Preparing the Case for Resolution, before reassigning to the IDT holding number, per the Accounts Management Site Specialization Temporary Holding Numbers Listing, located on SERP.

TIN-Related Problems for IRP Data and Refund Scheme Case Processing

  1. Cases that can be determined bad/good or good/bad utilizing the Refund Scheme Listing or, IRP data, and the Exhibit 25.23.4-2 will be processed using the applicable Category 7 process in the If/Then chart below. For IDTVA - C, refer to 25.23.10.4,IRPTR/IDRS Data Decision Tree for Returns Containing Self- Employment Income. This list is updated periodically and must be reviewed to determine if new schemes have been added. Careful and complete research must be conducted, before proceeding with case processing on these type cases. If a case is received that appears to be fraudulent and does not have an existing treatment stream, see IRM 21.5.3-7, Fraud Referral Claims.

  2. Cases that cannot be verified utilizing the above criteria will be worked following procedures in IRM 25.23.4IDTVA Paper Process. Under no circumstances should the Category 7 (nullity) procedures be used when additional information is needed to validate the return, unless one of the following apply:

    • The Refund Scheme Listing contains a Schedule C income scheme

    • Schedule C income was reported on a return determined "bad" and the refund has been lost. A return can be determined "bad" , once you have completed all of the necessary research (i.e., Research of IRP Data, the IRPTR/IDRS Data Decision Tree, and IDRS) to support your determination. In order to nullify a return with Schedule C income, the entire refund has to be lost. If any portion of the refund is not lost and/or offset, the return cannot be nullified.



    Each return must be considered separately. Once a determination is made for each return, you may need to issue an IRSN to one or both taxpayers, you may be able to nullify one or both returns, and you may either back out the account or adjust the account to show return information under the common number.

    If a CSR determines both returns are "bad/bad " utilizing the above criteria per (1) above, or if the case contains Schedule C income with a lost refund, the lead or manager must review the case and concur with the determination, before the return(s) can be treated as a nullity to ensure the return is not nullified in error. Accurate and complete research must be performed, in order to avoid a potential missed assessment.

    If a manager/lead concurs with the findings and the return(s) are bad/bad or Sch C (lost refund), a CIS case note should be placed on CIS indicating "Manager or Lead concurs with bad/bad or Sch C (lost refund) determination" CSR/TE must input a case note of "bad/bad" or "Sch C lost refund" determination prior to requesting approval. The lead and/or manager cannot concur with a determination that is not posted on the case.
    Before determining a return "bad " , you must review the following:

    • The Refund Scheme Listing. (If a return matches the criteria for one of the schemes on the Refund Scheme Listing, the return can be nullified. No additional validation is required), or

    • The IRP data and Exhibit 25.23.4-2,IRPTR/IDRS Decision Tree. Review the return and data on CIS, RTVUE, TRDBV, IRPTR etc.
      For IDTVA - C, refer to 25.23.10.4,IRPTR/IDRS Data Decision Tree for Returns Containing Self- Employment Income. Verify three inconsistencies between the "bad" return and the previous filing history to make a final determination that the return is a nullity. (You cannot assume because a Form W-2 was not filed that the return is fraudulent). There may be some instances where the employer failed to file the required Form W-2.

      Caution:

      If the unemployment compensation is unverifiable, you can treat the return as a nullity. If unverifiable Sch C income is reported on a return deemed "bad" and there is "no lost refund" , you cannot nullify the return. You will need to process the return to an IRSN.


  3. Before determining a return "bad " , you must review the following:

    • The Refund Scheme Listing. (If a return matches the criteria for one of the schemes on the Refund Scheme Listing, the return can be nullified. No additional validation is required), or

    • The IRP data and Exhibit 25.23.4-2, IRPTR/IDRS Decision Tree. For IDTVA - C, refer to 25.23.10.4,IRPTR/IDRS Data Decision Tree for Returns Containing Self- Employment Income. Review the return and data on CIS, RTVUE, TRDBV, IRPTR etc. Verify three inconsistencies between the "bad" return and the previous filing history to make a final determination that the return is a nullity. (You cannot assume because a Form W-2 was not filed that the return is fraudulent). There may be some instances where the employer failed to file the required Form W-2.

      Caution:

      If the unemployment compensation is unverifiable, you can treat the return as a nullity. If unverifiable Sch C income is reported on a return deemed "bad" and there is "no lost refund" , you cannot nullify the return. You will need to process the return to an IRSN.

  4. Before determining a return "good" , you must review the following:

    • CIS, RTVUE, TRDBV, IRPTR, etc., to validate the information claimed on the return. (You can utilize the IRP data to verify wages/withholding, unemployment compensation, pension income, social security income, interest and dividend income and verifiable Schedule C income reported on cc IRPTR). For IDTVA - C, refer to 25.23.10.4,IRPTR/IDRS Data Decision Tree for Returns Containing Self- Employment Income.

    • The IRP data and IRPTR/IDRS Decision Tree. (verify three items listed on the IRPTR/IDRS Decision Tree to make the final determination of TIN ownership. For IDTVA - C, refer to 25.23.10.4,IRPTR/IDRS Data Decision Tree for Returns Containing Self- Employment Income. If you do not have 3 years of IRP data, but your research supports a CN ownership determination, you will need lead/manager approval before proceeding.

    • If the case received from the CN owner appears to be fraudulent, see IRM 21.5.3-7,Fraud Referral Claims.

  5. For all cases worked pertaining to this section, please adhere to the following:

    IF AND THEN
    (1) The TC 150 return has been determined to be a nullity utilizing the Refund Scheme Listing or IRP data and the TC 976 return has been validated as filed by the CN owner utilizing the IRP data The refund was "NOT LOST" Follow procedures in IRM 25.25.4.7, Identity Theft Category 7 — ID Theft Return Posted/Good Return Posted (No Lost Refund) Process.
    Before closing your case, make sure all actions in IRM 25.23.4.12.6,Actions Required on Streamline and Non Streamline Case Processing, are addressed.
    (2) The TC 150 return has been determined to be a nullity utilizing the Refund Scheme Listing or IRP data and the TC 976 return has been validated as filed by the CN owner utilizing the IRP data The refund was "LOST" Follow procedures in IRM 25.25.4.8,Identity Theft Category 7 — ID Theft Return Posted/Good Return Posted - Lost Refund Process.
    Before closing your case, make sure all actions in IRM 25.23.4.12.6,Actions Required on Streamline and Non Streamline Case Processing, are addressed.
    (3) The TC 150 return has been validated as filed by the CN owner utilizing the IRP data and the TC 976 return has been determined to be a nullity utilizing the Refund Scheme Listing or IRP data The refund was "NOT LOST" Follow procedures in IRM 25.25.4.9, Identity Theft Category 7 — Good Return Posted / ID Theft Return Posted – No Lost Refund Process.
    Before closing your case, make sure all actions in IRM 25.23.4.12.6,Actions Required on Streamline and Non Streamline Case Processing, are addressed.
    (4) The taxpayer has filed a Form 14039 and there is no TC 976 return because the taxpayer was not required to file, and the return filed has been determined to be a nullity utilizing the Refund Scheme Listing and/or IRP data and this is the CN owner The refund was "LOST" Follow procedures in IRM 25.25.4.6, Identity Theft Category 7 — Single Return/Deceased/X-REF- Lost Refund Process.
    Before closing your case, make sure all actions in IRM 25.23.4.12.6,Actions Required on Streamline and Non Streamline Case Processing, are addressed.
    (5) The taxpayer has filed a Form 14039 and there is no TC 976 return because the taxpayer was not required to file, and the return filed has been determined to be a nullity utilizing the Refund Scheme Listing or IRP data and this is the CN owner The refund was "NOT LOST" Follow procedures in IRM 25.25.4.5, Identity Theft Category 7 — Single Return/Deceased/X-REF (No Lost Refund) Process.
    Before closing your case, make sure all actions in IRM 25.23.4.12.6,Actions Required on Streamline and Non Streamline Case Processing, are addressed.
    (6) If the TC 150 has been determined to be a nullity utilizing the refund scheme or IRP data and the CN owner did not file or filed jointly under a XREF TIN. The refund was "LOST" Follow procedures in IRM 25.25.4.6, Identity Theft Category 7 — Single Return/Deceased/X-REF- Lost Refund Process.

    Before closing your case, make sure all actions in IRM 25.23.4.12.6,Actions Required on Streamline and Non Streamline Case Processing, are addressed.
    (7) If the TC 150 has been determined to be a nullity utilizing the refund scheme or IRP data and the CN owner did not file or filed jointly under a XREF TIN. The refund was "NOT LOST" Follow procedures in IRM 25.25.4.5, Identity Theft Category 7 — Single Return/Deceased/X-REF (No Lost Refund) Process.
    Before closing your case, make sure all actions in IRM 25.23.4.12.6,Actions Required on Streamline and Non Streamline Case Processing, are addressed.
    (8) If the TC 150 and the TC 976 have been determined to be nullities, utilizing the Refund Scheme Listing or IRP data. The refund was "NOT LOST" Follow procedures in IRM 25.25.4.10(1), Identity Theft Category 7 — Two (2) or more ID Theft returns filed using the same TIN (ID Theft/ID Theft).

    Note:

    Before you can nullify both returns, the lead or manager must concur. CSR/TE must input a case note of "bad/bad" or "Sch C lost refund" determination prior to requesting approval. The lead and/or manager cannot concur with a determination that is not posted on the case. If both returns are deemed bad, also change the address to the SC address or last known address.


    Before closing your case, make sure all actions in IRM 25.23.4.12.6,Actions Required on Streamline and Non Streamline Case Processing, are addressed.
    (9) If the TC 150 and the TC 976 are both determined to be nullities utilizing the Refund Scheme Listing or IRP data. The refund was "LOST" Follow procedures in IRM 25.25.4.10, Identity Theft Category 7 — Two (2) or more ID Theft returns filed using the same TIN (ID Theft/ID Theft).

    Note:

    Before you can nullify both returns, the lead or manager must concur. If both returns are deemed bad, also change the address to the SC address or last known address.


    Before closing your case, make sure all actions in IRM 25.23.4.12.6,Actions Required on Streamline and Non Streamline Case Processing, are addressed.
    (10) If this is a current processing year case. The IRP data is currently not available

    Note:

    The IRP documents may not be available, if the due date for employers to submit all documents have not passed. Refer to IRM 2.3.35.1.1,Important Dates For Command Code IRPTR, for dates when current processing year information is available. The date indicated is the date information is first available, but complete account information may not be available until July of the year following the year of the earnings.

    Follow established TIN Related Problem guidelines to address the case. See IRM 25.23.4.7,Preliminary Researc - Preparing the Case for Resolution. The case cannot be processed utilizing this procedure.

Case Processing for Married Filing Joint Schemes

  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.

    Note:

    Do not confuse MFJ Schemes with invalid joint elections. If the case meets the invalid joint election criteria follow IRM 21.6.1.4.7,Married Filing Joint or Married Filing Separately is Invalid or Filed with Incorrect Status.

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

    Example:

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

    Example:

    The secondary TIN may have been used more than once.

    Example:

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

    Example:

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

    Exception:

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


    This list of examples are 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 assigned case using IRM 25.23.4.12,Streamline Case Processing (CAT 7) - Nullity Procedures, as applicable.

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

      Note:

      Before proceeding, make sure all exceptions listed in IRM 25.23.4.12.6,Actions Required on All Streamline and Non-Streamline Case Processing, are addressed.

    (2) The primary on the assigned case is a secondary on a good return AND the account under the XREF SSN does not reflect an indication of further Identity Theft (e.g., 971-151, 594-84) OR
    The secondary is a primary on a good return AND the account under the XREF SSN does not reflect an indication of further Identity Theft.
    • Resolve the assigned case using IRM 25.23.4.12,Streamline Case Processing (CAT 7) - Nullity Procedures , as applicable.

    Note:

    Before proceeding to the above IRM, make sure all exceptions listed in IRM 25.23.4.12.6,Actions Required on All Streamline and Non-Streamline Case Processing, are addressed.

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

    • Assign the new or existing case to yourself

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

    • Update the category code as needed.

    • Resolve the assigned case using IRM 25.23.4.12,Streamline Case Processing (Category 7) - Nullity Procedures, as applicable.

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

    Note:

    Before proceeding to the above IRM, make sure all exceptions listed in IRM 25.23.4.12.6,Actions Required on All Streamline and Non-Streamline Case Processing, are addressed.

    (4) The secondary has not filed or informed the IRS of identity theft (e.g., Form 14039) and there is NO indication of further Identity theft.
    • Resolve the assigned case using IRM 25.23.4.12,Streamline Case Processing (CAT 7) - Nullity Procedures, as applicable.

    Note:

    Before proceeding to the above IRM, make sure all exceptions listed in IRM 25.23.4.12.6,Actions Required on All Streamline and Non-Streamline Case Processing, are addressed.

    (5) The secondary has not filed or informed the IRS of identity theft (e.g., Form 14039) and there is indication of further Identity theft.
    • Create a new case on the XREF TIN using the received date of the assigned case if a case does not already exist.

    • Assign the new or existing case to yourself

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

    • Update the category code as needed.

    • Resolve the assigned case using IRM 25.23.4.12,Streamline Case Processing (CAT 7) - Nullity Procedures, as applicable.

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

    Note:

    Before proceeding to the above IRM, make sure all exceptions listed in IRM 25.23.4.12.6,Actions Required on All Streamline and Non-Streamline Case Processing, are addressed.

    (6) The secondary TIN is used on another return as a secondary taxpayer on a good return and there is NO indication on the XREF TIN of further Identity theft.
    • Resolve the assigned case using IRM 25.23.4.12, Streamline Case Processing (CAT 77) - Nullity Procedures, as applicable.

    Note:

    Before proceeding to the above IRM, make sure all exceptions listed in IRM 25.23.4.12.6,Actions Required on All Streamline and Non-Streamline Case Processing, are addressed.

    (7) The secondary TIN is used on another return as a secondary taxpayer on a good return and there is indication on the XREF TIN of further Identity theft.
    • Resolve the assigned case using IRM 25.23.4.12,Streamline Case Processing (CAT 7) - Nullity Procedures, as applicable.

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

    • Assign the new or existing case to yourself

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

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

    Note:

    Before proceeding to the above IRM, make sure all exceptions listed in IRM 25.23.4.12.6,Actions Required on All Streamline and Non-Streamline Case Processing, are addressed.

Actions Required on Streamline and Non-Streamline Case Processing

  1. This IRM section is provided to remind employees of actions that should have been taken or considered while processing their identity theft case. The intention is not to supersede any other IRM sections CSR/TEs should already be familiar.

  2. Before proceeding to the if/and/then table, please disregard the following items when processing Category 7 cases per IRM 25.25:

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

    • Do not close IVO control bases

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

    • Disregard instructions regarding posting delay codes. (Use the appropriate posting delay code specific for your case scenario). For additional guidance on posting delay codes, see IRM 21.5.8.4.7,Posting Delay Code. and IRM 21.5.5.4.2.1,Cycling Transaction to determine the appropriate number of cycles to delay your actions.

  3. Before finalizing the case, please review the following items in the table below to ensure all appropriate actions have been taken and/or addressed to make the taxpayer whole. As a reminder, the actions listed in this chart may not be all inclusive to resolve your specific case.

    Entity Related Input Actions
    IF AND THEN
    (1)Decedent Update the Entity information as applicable, see IRM 21.6.6.3.2.1, Updating the Entity on Decedent Accounts.
    (2)An address change is needed Ensure the address on the CN is updated on cc ENMOD. Review AMS, CIS Form 4442 and/or Form 14039 to ensure the address is updated to most recent address. For more information on updating an address, refer to IRM 25.23.2.8,When to Update the Victim’s Address. When changing an address to a SC address, refer to IRM 3.13.5.62,Campus Address Used Only When Taxpayer Address is Unavailable. You should never use the Service Center’s actual street address when you are unable to locate an address for the TP. Also update any other entity items that must be updated (i.e., filing status, name line).
    (3)Secondary spouse Secondary spouse has filed married filing jointly Input TC 594 CC 84 to satisfy the secondary TIN’s filing requirement, if one is not present. See IRM 25.23.2.15.5,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


    Make sure there is a name line for the secondary TP’s TIN on the Masterfile for the same year or earlier. If not, update ENMOD with a name line for the secondary TP’s TIN for the same year.
    Update the address, if needed.
    Adjustment Related Input Actions
    IF AND THEN
    (1)TP A’s return 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, for additional guidance.

    Note:

    For the purpose of updating the RPD,

    this IRM section will serve as official guidance for updating the RPD.
    (2)Incorrect information recorded on CC DUPED for Taxpayer B Refer to IRM 21.6.1.6.1,Command Code DUPED, to correct the data to reflect good TP’s information, if applicable.
    (3)Adjusting Premium Tax Credit or Shared Responsibility Payment
    • Refer to IRM 21.6.3.4.2.16.1, Affordable Care Act (ACA) Terminology, for general information.

    • Refer to IRM 21.6.3.4.2.16.4, Tools for Assessing ACA Related Taxpayer Data, and IRM 21.6.3.4.2.16.7,Adjusting Accounts to ensure the PTC is computed correctly, if applicable..

    • Refer to IRM 21.6.3.4.2.16.8,Shared Responsibility Payment Overview and IRM 21.6.3.4.2.16.8.1,Shared Responsibility Payment Adjustments to determine the taxpayer’s liability for the SRP, as applicable.

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

    (4)Adjustment annotations Complete the following actions:
    • Utilize RC 139

    • Leave 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 Married Filing Joint Scheme case). Make sure you consider all of the actions required for both methods.

    • Notate on CIS "DUP (DLN) (last 6 digits of the DLN xxxxx-x) becomes the original," or similar remarks.

    Note:

    This should only be done when there are multiple TC 976 returns on IDRS.

    (5)TC 976/977 return bypassed Discriminate Information Function (DIF) scoring Forward to Examination for DIF scoring also input a priority code 1 on the adjustment. Use local procedures to refer case.

    Note:

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

    Caution:

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

    Refund/Payment Related Actions
    IF AND THEN
    (1)Erroneous refund issued to the SSN owner Refer to IRM 21.4.5.5,Account Actions for Category D Erroneous Refunds, for additional guidance.
    (2)Erroneous levy payment posted Refer to IRM 25.23.5.7.5,Identity Theft and Disposition of Levy Proceeds, for additional guidance.
    (3)An FMS TOP offset involved Refer to IRM 21.4.6.4.2.12,Top Offsets Involving ID Theft.
    (4)If TP A due a refund The refund should be systemically released unless an exception applies. See IRM 21.4.4.2(3),Why Would A Manual Refund Be Needed?, for situations that may still require a manual refund. When it is necessary to issue a manual refund, HC 4 must be used. Disregard any instructions to use HC 4 in a situation other than when issuing a manual refund or for any other condition that require the credit to be held. The manual refund should be issued before the return has been DIF Scored. Input a priority code 1 on the case. Also refer to IRM 21.4.4.4,Preparation of Manual Refund Form for additional guidance on issuing a manual refund.

    Note:

    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 TIN-Related Problem (IDT) case. Refer to IRM 21.5.2.4.19,Verifying Complete Adjustments, for general information.
    (5)A lost refund Refer to IRM 25.25.4.8,Identity Theft Category 7 -ID Theft Return Posted/Good Return Posted - Lost Refund Process
    If there won’t be a balance owed after the "good" taxpayer’s return posts, input a TC 470 CC 90, if applicable.
    For Form 3809 reversals, see IRM 25.23.4.12.8Form 3245/3809 Reversals.
    Balance Due Related Actions
    IF AND THEN
    (1)TP A 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 access 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,


    For 2015 and earlier years, a TC 460 was deleted during the normal weekly update (which can take up to 3 cycles) if a TC 150 was already posted to the account, the valid taxpayer will be incorrectly assessed a failure to file penalty, if they file a balance due return.
    If TC 460 was deleted during processing (RJ 460 on IDRS), reinput the TC 460, per guidance in IRM 21.5.2.4.23.8(5).
    If a RJ 460 is not showing on IDRS, the following may be indicators an extension was filed:
    • There is a TC 670 payment with the April 15th 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 15th (extension due date).

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

    (2)A fraudulent overpayment was offset to payoff Taxpayer A’s balance due Refer to IRM 21.3.12.6.10.1,Fraudulent Overpayment Offset to Legitimate Balance Due.
    Miscellaneous Account Related Actions
    IF AND THEN
    (1)Both TPs affected by IDT Ensure all actions have been 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.
    (2)Statute year To prevent a barred assessment/barred statute Refer to IRM 25.6.1.13, Barred Assessments/Barred Statute Cases, and IRM 25.6.1.5,Basic Guide for Processing Cases with Statute of Limitations Issues, for additional guidance.
    (3)TP indicates "yes" to the Presidential Election Campaign (PECF) Taxpayer B did not Prepare a dummyForm 1040X Refer to procedures in IRM 21.6.7.4.12,Presidential Election Campaign Fund (PECF).
    (4)There are multiple CIS cases Perform the following actions:
    • Link all related cases (for the same tax period)

    • After completing all actions, close all related cases except "IDTX " and "ITAR"

    (5)A Form 8379 was attached to the case You have the skill set to resolve case Resolve the case using local procedures.

    Note:

    The case should not be assigned to the Debtor Master File Case "DMFC" specialty group.

    (6)An EIC recertification placed on account as a result of bad return Refer to IRM 4.19.6 (6),Earned Income Tax Credit Recertification Indicator (EITC), for additional guidance on reversing the EITC indicator.
    Final Closing Related Actions
    IF AND THEN
    (1)All entity and adjustment actions have been completed Input the correct tax administration code TC 971 AC 501/506.
    For TC 971 AC 501, see IRM 25.23.2.17.5,Closing Taxpayer Initiated Identity Theft Affecting Tax Administration - TC 971 AC 501 and IRM 25.23.2.17.1.1,Systemic Actions Taken After TC 971 AC 501 Placed on Account.

    For TC 971 AC 506, see IRM 25.23.2.16.3, Closing Taxpayer Initiated Identity Theft Affecting Tax Administration - TC 971 AC 506.

    Also see other reminders below:
    • The tax administration should be place on the identity theft victims account.

    • Use the appropriate tax administration source code (i.e., INCOME, MULTFL, NOFR, OTHER, or INCMUL) for your business unit.
      If a TC 971-505 is present on the account, source code "OTHER" must be used.

    • IDT cases marked with a TC 971 AC 505 with incident numbers IR20160127510 or IR20160127513 require additional actions, refer to IRM 25.23.2.21.2.2,All Employees Resolving Tax-Related Issues- When addressing accounts with TC 971 AC 505 IR2016012757510 and IR2016127513 ONLY,

    • On a Married Filed Joint (MFJ) accounts, manually input a TC 971 AC 506 on the affected spouse’s account as applicable.

    (2)Closing case for TP with an IRSN 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 re-input to the SSN.
    If either of these actions codes are placed on an account assigned an IRSN in error, the account should be reversed with a TC 972 using "IRSERR" as part of the MISC field.
    (3)Sending a closing letter Refer to the if/then chart in Exhibit 25.23.4-11,IDT Closing Letter Decision Chart.

Form 9409 Procedures - IRS/SSA Wages 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 Wages Worksheet, must be completed and sent to the SSA.

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

    • 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.

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

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

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

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

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

    • Tax period(s) of the Form 9409’s.

    • In remarks area include the total number of Form 9409’s 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 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 Form 9409 tool, a case history is automatically populated on AMS. When the AMS tool is used, an additional 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.

  6. If after 30 days the Social Security Administration has not acknowledged receipt of the Form 9409’s by returning a copy the of the Form 3210, resubmit them. Document in a CIS case note the resubmission of the Form 9409’s.

Form 3245/3809 Reversals

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

  2. When it is determined by the originator or employee resolving a case that a TC 841 was initiated in error, a Form 3245, Posting Voucher - Refund Cancellation or Repayment, and Form 3809 Miscellaneous Adjustment Voucher must be completed. The Form 3245 should be sent to Accounting to reverse the TC 841 with a TC 843 and the Form 3809 will be used to credit the 1545 account. Form 3245 and/or Form 3809 must include a brief explanation of the error and the DLN of the TC being reversed must be annotated on the forms. See Exhibit 25.23.4-4 Form 3245 Reversal and/or Exhibit 25.23.4-4,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 actually posted to the taxpayer account before initiating the reversal action. Forms 3245 and or/ Form 3809 should be forwarded to the Accounting function for numbering and journaling. See IRM 3.17.243.6.4,Duplicate ID Theft TC841/700 posting Identified by Non-Accounting Operations, for additional guidance.

    Note:

    Forms 3245/3809 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 700's that have posted to the account, input a TC 570 on the account to avoid erroneous refund(s).

    Note:

    When multiple TC 700's 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 21.4.5.5.1, Account Actions for Category D Erroneous Refunds.

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

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. Also indicate potential duplicate on the fax sheet(s) and the date(s) the forms were originally submitted.

TIN-Related Problem Research Sheet

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

    • IRM 25.23.4.12.1Electronic Fraud Detection System/Return Review Program (EFDS/RRP) Case.

    • IRM 25.23.4.12.2TIN-Related Problem Cases with Previous IVO Involvement.

    • IRM 25.23.4.12.3 TIN-Related Problem Cases with Deceased Taxpayer Indicators.

    • IRM 25.23.4.12.4TIN-Related Problems for IRP Data and Refund Scheme Case Processing.

    • IRM 25.23.4.12.5 Case Processing for Married Filing Joint Schemes.

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

    Note:

    The aMend tool cannot be used when working ASFR/SFR accounts. IDTVA-C employees should use the XClaim tool.


    Reminder:

    The TIN-Related Problem Research Sheet should not be confused with the Case History Sheet that is required for cases referred to SSA.

Case History Sheet

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

    • Common number (CN)

    • IRS or CP notice received date

    • Tax periods involved

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

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

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

    • Other TINs and actions, include dates other actions are taken

    • All taxpayer contact

  2. Form 13708, Form 13708A, Form 13708B, and/or Form 13708C, Mixed Entity/Scrambled SSN Case History Sheet, are required when working a case to be sent to SSA for resolution. All account actions, taxpayer contact and SSA contact must be included on the history sheet. Retain a copy of the completed Case History Sheet with the case. Scan/attach for CIS inclusion only the pages of the Sheet that notate actions taken. The information retained must be sufficient to support the actions taken on the case.

  3. Research information for all cases not sent to SSA for resolution must be recorded on the TIN-Related Problem Research Sheet.

Non-Streamline IDT Case Processing - Determining Ownership of the Common Number

  1. Every effort will be made to determine ownership prior to contacting the taxpayer. The Letter 239C requesting information from the taxpayer will not be sent if neither return was filed by the Common Number (CN) owner. See (2) and (3) below for researching possible identity theft.

  2. Research both returns. Compare them with any "good" prior year returns. Look for situations that may indicate identity theft, such as a return with wages and withholding for a taxpayer who had only retirement or disability income in prior years. Identity theft returns filed in an attempt to generate a fraudulent refund may also show the following characteristics:

    • Refundable credits claimed, no Form W-2 income, included

    • Adoption credit

    • First Time Homebuyer Credit

    • Refundable Education Credit (Form 8863)

    • Only Education Credits of $1,000 claimed on return

  3. See IRM 25.25.2.13, Identity Theft (IDT) Operation Mass Mailing (OMM) Scheme Criteria for the characteristics of the most common identity theft scheme, Operation Mass Mailing (OMM).

  4. If NUMIDENT or, for ITIN cases, the Form W-7, Application for IRS Individual Taxpayer Identification Number, clearly shows the owner of the SSN or ITIN, follow mixed entity procedures in IRM 25.23.4.11Mixed Entity Procedures.

  5. If the case is a True Scrambled SSN, apply the following procedures only for research purposes. Keep in mind that all True Scrambled SSN cases will go through the scramble process and will be sent to SSA for resolution. Do not make a determination of ownership for a True Scrambled SSN case.

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

A Different Valid TIN Is Not Located AND Identity Theft Is Indicated By Taxpayer

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    ≡ ≡ ≡

    Example:

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

    Example:

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

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

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

    Note:

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

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

    Note:

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

Identity Theft - More Than One Return Present
  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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


    Note:

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


    ≡ ≡

    Note:

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



    ≡ ≡

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

    Note:

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

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

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

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


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

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

    Caution:

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

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡
Identity Theft - One Return Present
  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡

    Note:

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


    Note:

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


    ≡ ≡ ≡

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

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

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

    Note:

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

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

    Note:

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


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

    Note:

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

    Note:

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

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

    Note:

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


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

    Note:

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

    ≡ ≡ ≡

    Note:

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


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

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

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

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

    Note:

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


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

    Example:

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


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

    Note:

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

A Different Valid TIN Is Not Located AND Identity Theft Is Not Indicated By Taxpayer

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

    Reminder:

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


    Note:

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


    Note:

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


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

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

      Example:

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

      Exception:

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

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

      Note:

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

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

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

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

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

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

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

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

    Note:

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

    Example:

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

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

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

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

    Caution:

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

A Different Valid TIN Is Not Located AND Neither Return Was Filed by Common Number Owner (Bad/Bad)

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

    • Multiple or two more Taxpayer Bs (i.e., the TC 150 and the TC 976 are both bad) and

    • A valid TIN cannot be located for either taxpayer and

    • The case does not meet the criteria to be nullified per the listing in IRM 25.23.4.12,Streamline Identity Theft Case Processing (CAT 7) - Nullity Procedures.

    Note:

    If you determine both returns bad, but only one of the returns is deemed bad per the streamline process, you can nullify the return that meets the nullity criteria and move the other one to an IRSN per instructions below.

    1. Zero out the account, Input TC 29X, blocking series 05, and "NSD" to release the "A" freeze.

    2. Use a hold code to prevent issuing erroneous notices to the taxpayer. For additional information on hold codes, see IRM 21.5.2.4.15, Rules on Hold Codes (HC).

    3. Correct the entity module to the last known good address for the common number owner. If you are unable to find a last known good address, correct the address to the address of the service center.

    4. Input TC 971 with action code 001. Enter the IRSN that is associated with the 150 as the cross-reference

    5. Input TC 971 with action code 002. Enter the IRSN that is associated with the TC 976(s) as a cross-reference.

    6. If a refund was issued on the CN to Taxpayer B that posted as the 150, it must be moved to the 150 taxpayer’s IRSN. See IRM 21.5.2.4.23.10, Moving Refunds, for moving refund procedures.

    7. Input TC 971 with action code 017 on both IRSN accounts after the TC 000 post. Enter the CN TIN as a cross-reference.

      Note:

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

    8. Take the appropriate steps to post both taxpayers’ tax information to the correct TINs. Reprocess Taxpayer B's return. See IRM 21.5.2.4.23, Reprocessing Returns.

    9. Transfer payments to the correct account if necessary.

    10. Input TC 971 AC 506 with a posting delay of 2 cycles on the entity module of the CN. Use the SECONDARY-DT field to indicate the tax year in question. Use the TRANS-DT field to indicate the current (input) date. Input "WI AM MULTFL" in the MISC field.

    11. Add a case note on CIS and/or the TIN-Related Worksheet "CSR determined both returns bad"

      Note:

      For the purpose of this subsection, do not correspond to Taxpayer B. If you are able to update the account to the last known address for the CN owner, send the appropriate letter.

    Reminder:

    If all case actions have been completed and you are monitoring the account to ensure proper posting, close the case and establish a monitor base on IDRS using category code "MISC" with the current date as a received date.

    Note:

    If statute or statute imminent return, refer to IRM 25.23.4.15.4,Determining When Specific Year Account Information Must Be Moved.

Determining When Specific Year Account Information Must Be Moved

  1. Use the guidelines in the following subsections when determining whether posted tax account information for a particular year must be moved.

    Note:

    These guidelines are applicable only if you are having to consider whether you should move posted tax data, e.g., tax, credits, refunds. On the other hand, if, as an example, the only"incorrect" transaction posted is a TC 976 belonging to another taxpayer, you may be required to follow the requirement to "move" the TC 976. Moving the TC 976 would involve inputting a TC 971 AC 002 and taking any necessary action to ensure the posting of the TC 976 tax information on the appropriate TIN.

Collection Statute Expiration Date Expired or Imminent
  1. If all other statute expiration dates have expired and there is no indication of activity or pending activity on the tax year account, do not move posted tax account information if the Collection Statute Expiration Date (CSED) is expired or has less than 10 months remaining before it expires. No action is required on these tax years. This guideline is applicable for all TIN-Related problem case categories, i.e, MXEN, IDT(X) IDS(X), SCRM, SSA2, and NMRG.

    Exception:

    Stolen Identity Cases are exempt from normal Statute processing. To that end, Identity Theft cases do not truly have a CSED. Any cases received with the statement "Exception IDT1/IDS1 - Identity Theft Account" or "Exception IDT3/IDS3 -Identity Theft Account" etc., written in the remarks field of the Form 12810 are to be processed.

Tax Year Account Move Conditions-Applicable for MXEN, IDT(X), IDS(X), SCRM, and SSA2 Cases
  1. If moving posted tax account information is an issue, the tax account information should be moved when any of the following conditions are met:

    • The Assessment Statute Expiration Date (ASED) is open.

      Reminder:

      If the ASED is expired or imminent on a tax return to be reprocessed, NEVER abate tax on the "from" account until the reprocessing is complete and the tax has posted. Suspend the case to Statute if a return needs to be reprocessed and the ASED has expired or is imminent, per IRM 21.5.2.4.23.4, Statute Imminent Documents.

      Caution:

      The ASED does not apply on a case that has been determined a nullity. The return must be considered valid in order for the ASED to apply. Refer to IRM 25.6.1.6.14, paragraph (3)(b), Criteria for Establishing a Statute of Limitations Period, for additional information.

    • The correct taxpayer has also filed a return for the same tax year and the tax return amounts have been combined/adjusted. In this case it is necessary to keep the correct taxpayer’s information on the account and move off the incorrect taxpayer’s information.

      Note:

      This bullet is referring to tax years in which the correct taxpayer's and the incorrect taxpayer's tax account information items have been "mixed." " Mixed" here means that the income amounts were combined and the tax and any credits were adjusted if necessary.

    • There is a "-C" freeze on the account. A "-C" freeze indicates the taxpayer is/was in a combat zone and the time period for filing a return for that tax year may have been extended.

      Caution:

      Combat Zone (CZ) accounts, identified by a -C freeze, indicate a taxpayer who is or was serving in a designated combat zone area. NOTE: The -C freeze stays on the account even after the taxpayer is no longer in the CZ. When working an account that contains a -C freeze, additional research is required to determine the taxpayer's CZ status. Research CC IMFOLE for the Combat indicator on Line 11, to determine the correct action to take based on the following:
      If Combat indicator is "1", then the taxpayer is still serving in a combat zone. Any compliance activity such as assessing or collecting tax is prohibited. However, if the taxpayer has other issues or requests information, you may work these other issues and contact the taxpayer if needed.
      If Combat indicator is "2", then the taxpayer is no longer a combat zone participant. Follow normal procedures to work the case.

    • There is a balance owed on the tax year account.

    • The tax year account has an overpayment that must be refunded.

    Caution:

    If there is an indication another area is considering action on the tax year account, e.g., an open control by Exam, Automated Under Reporter (AUR), Collections, etc., contact that area. The tax year may need to be moved based on the action they are taking on the account. Document your contact in the CIS notes.


    If Then
    None of the conditions in the bullet-list above are met Proceed to IRM 25.23.4.16,Not Moving Specific Year Account Information.
    One or more of the conditions in the bullet-list above is/are met Proceed to IRM 25.23.4.17,Moving Specific Year Account Information.

Not Moving Specific Year Account Information

  1. Take the following actions when you have determined, per the subsections above, that it is not necessary to move posted tax account information. Unless specifically noted, the actions listed in this paragraph apply to MXEN, IDT(X), IDS(X), SCRM, SSA2, and NMRG cases. The bullet items listed here are related to the actions required on the "IRSN" .

    • Refer the case to your Lead or designated individual for approval not to move the tax account information. If approved, the Lead or designated individual must notate approval in the CIS Case Notes. CSR/TE must input a case note of "not moved" or determination prior to requesting approval. The lead and/or manager cannot concur with a determination that is not posted on the case.

    • Establish a name line on the "to" account for the tax year not being moved. Include the name(s), filing status, and spouses's SSN (if applicable) as shown on the return.

    • Input a TC 971 AC 001 with the return received date on the "from" account to cross-reference to the "to" account. For NMRG cases the "from" account is the tax year on the other side of the No Merge, usually the IRSN.

    • After the name line has posted on the "to" account, input a TC 971 AC 017 on the "to" account to cross-reference to the "from" account. Use the received date of the return not being moved.

    • For MXEN, IDT(X),IDS(X), SCRM, and SSA2 cases, enter the following CIS case note, filling in the applicable year: "Tax Year YYYY not filed by TP. See TC 971 AC 001 X-Ref" .

      Note:

      If reactivation requires obtaining microfilm, a note on CIS is sufficient indicating the location of the cross-reference tax year.


    Caution:

    The ASED does not apply on a case that has been determined a nullity. The return must be considered valid in order for the ASED to apply. Refer to IRM 25.6.1.6.14, paragraph (3)(b), Criteria for Establishing a Statute of Limitation Period, for additional information. If the return is determined to be valid, an IRSN should be obtained in order to process the return for Taxpayer B.

  2. Take the following additional actions for the tax year(s) that will remain posted on the account. These additional actions listed in this paragraph apply ONLY to MXEN, IDT(X), IDS(X), SCRM, SSA2 cases. The bullet items listed here are related to the actions required on the "SSN" .

    • For the "from" tax year(s) account(s), the tax year(s) account(s) not being moved, change the name line on the tax year(s) to: "NOT FILED] NAMC" . "NAMC" here represents the name control of the taxpayer who owns the SSN. You will type in the name control of the SSN owner instead of typing in "NAMC" . Also update the address to the most current address, if applicable.

    • If the return that posted to the Common Number, on the "from" account tax year has Self-Employment (SE) income, input CRN 878/CRN 895 and/or CRN 879/CRN 896 to zero out primary SE and Medicare income. Input CRN 892/CRN 899 to zero out the primary and secondary tip income.

    • If an overpayment on the tax year account not being moved is over one-year old, move such overpayment to excess collections.

      Note:

      If the taxpayer has a valid TIN and a refund should be issued, the tax year account must be moved to the taxpayer's valid TIN.

    • Any overpayment that has been offset to a Bureau of Fiscal Services debt must be reversed, using hold code 4. If the overpayment is over one year old, move it to excess collections. A letter must also be sent to the taxpayer who has the FMS debt, notifying them of the reversal. If the BFS offset is over 6 years old, refer to IRM 21.4.6.4.2.12, TOP Offsets Involving ID Theft.

    • Reverse any IRS offsets. If the overpayment is over one-year old, move the overpayment to excess collections. A letter should be sent to the SSN owner informing them of the overpayment reversal.

    • If adjusting 2008 and FTHBC was claimed by the bad taxpayer, see IRM 21.6.4.4.18.4, Manually Adjusting the Recapture Amount, to update the IMFOLF information.

Moving Specific Year Account Information

  1. If there are 180 or more days remaining before the ASED expires, reprocess the return.

  2. If there are less than 180 days remaining before the ASED expires, refer the return to Statute for a prompt assessment.

    Caution:

    The ASED does not apply on a case that has been determined a nullity. The return must be considered valid in order for the ASED to apply. Refer to IRM 25.6.1.6.14, paragraph (3) (b), 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 25.23.4.15.4.2Tax Year Account Move Conditions--Applicable for MXEN, IDT(X), IDS(X), SCRM, and SSA2 Cases, or IRM 21.6.2.4.3.19, Tax Year Account Move Conditions-Applicable for NMRG 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.

    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.

Pre-Letter 239C Common Number (CN) Ownership Determinations Cannot be Made

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

    Caution:

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


    Caution:

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

Requests for Additional Information and No Replies - IDTVA - C

  1. If additional information is needed to make a determination, correspond with the taxpayer using the 5064C, allow a 30 day response time frame, and suspend case for 40 days.

  2. As part of the request, advise the taxpayer that if a response is not received within the allotted time frame, his/her IDT claim will be disallowed and compliance activities will continue.

    Reminder:

    Do not request additional information if internal resources are available to assist with the determination.

  3. If no response is received within the allotted time frame, issue 5064C advising we have disallowed his/her IDT claim and Compliance activities will resume. In addItion take the following actions:

    1. Input TC 972 AC 522 to reverse the TC 971 AC 522. See 25.23.2.14.4,Reversing Unsupported Allegations of Identity Theft.

    2. If there is a TC 470 that was input to freeze collection notices, input TC 472 to reverse the hold and resume the collections process and/or prepare 14394,Identity Theft Collections Alert and route to IDTVA ACSS for processing.

Sending the Letter 239C and Telephone Contact-Stage One

  1. Correspond with the taxpayers, using the Letter 239C Exhibit 25.23.4-1,Paragraphs for Letter 239C. Include the questionnaire. Retain copies of the Letter 239C letters in the case file. See IRM 21.6.2.4.2.5,Determining if Refund Should be Released, for additional information that must be requested in the Letter 239C. The suspense period for the Letter 239C is 40 days, 70 days for overseas taxpayers.

    Caution:

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

    Note:

    It is not necessary to send the questionnaire Letter 239C again if it has already been sent due to previous IRM procedures. Also, if the letter has been sent AND a CN ownership determination has already been made, it is not necessary to proceed with the guidelines in this subsection.

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

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

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

    Note:

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

    Caution:

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

Telephone Contact Guidelines

  1. Allow 21 days from the input date of the Letter 239C for the taxpayer to receive the letter before IRS-initiated telephone contact is attempted. The guidelines in this subsection also apply to taxpayer-initiated telephone contact.

    Note:

    The 21 day time frame assumes the Letter 239C is issued by the Correspondex system. You may adjust the time frame based on the procedures in your work area. The overall rule is to allow the taxpayer sufficient time to receive the letter

  2. Telephone contact is primarily for the purpose of obtaining information. Because the case involves undetermined ownership of the SSN, do not provide any information to the taxpayer unless specifically authorized to do so per the guidelines below.

    Note:

    IRM 21.1.3.4, Other Third Party Inquiries, authorizes you to accept information from any third party even if the provider of the information does not have a written or oral authorization from the taxpayer.

  3. Even though you are primarily obtaining information, ask disclosure verification questions based on the Letter 239C and on the information on this particular taxpayer's return. Do not ask any questions that might inadvertently disclose information merely by asking the question.

    1. Identify yourself, provide your ID number, inform the taxpayer you are calling on behalf of the Internal Revenue Service, and provide a purpose statement for the disclosure verification questions you are about to ask. See the suggested purpose statement below:

      "While we are reviewing your account, we would like to ask a few questions to determine whether or not any discrepancies are present on the account."

      Note:

      See IRM 3.42.7.13.6, Contacting the Customer – Outgoing Calls for further guidelines on placing IRS-initiated telephone calls to taxpayers.

      Note:

      On the TIN-Related Problem Research Sheet, record that telephone contact was made, the number called, and the name of the individual to whom you are speaking. Also record the answers you receive from the taxpayer Also add a CIS note indicating "Telephone Contact Made."

    2. If you are initiating the call prior to receiving the taxpayer's response to the Letter 239C, ask the taxpayer if he or she recently received a letter from the IRS. If the taxpayer indicates he or she has not received a letter from the IRS, ask the taxpayer to call us if he or she does receive a letter. Apologize for any inconvenience and politely terminate the call.

      Caution:

      If the taxpayer provides an address that is different from our records, do not change our records and do not issue a Letter 239C to the address. Because the ownership of the SSN is in question, we will not be making any entity changes to the account. We will not be sending any information to the taxpayer, e.g., the Letter 239C, because we do not yet know if this taxpayer is involved in any way with the case. Under no circumstances would you indicate you are calling because two individuals are filing tax returns using the same SSN. The only basis for discussing this issue would be the taxpayer acknowledging the issue on the basis of the Letter 239C we sent.

      Note:

      The prohibition in the "Caution" above on sending the Letter 239C does not restrict the Taxpayer Advocate Service (TAS) from initiating any contacts required by TAS guidelines

    3. If you are initiating the call and the taxpayer indicates he or she has received our letter, ask the taxpayer to have in hand a copy of the letter and a copy of the tax return. If the taxpayer cannot readily obtain the letter, ask the taxpayer to call us as soon as possible after locating the letter. (Note the "Caution" in (b) above.) If the taxpayer has at least the letter in hand, ask the taxpayer for the following:
      His or her TIN
      The ten digit number in the upper right hand corner of the letter
      The tax period(s) indicated on the letter
      The address shown on his or her return (latest year if the case involves multiple years)
      Filing status on the return
      Whether a refund was claimed and the amount
      The information in the first paragraph of the letter (Under "Why We're Sending You This Letter" )

    4. If the taxpayer's answers indicate at least that he or she has the letter in hand, proceed to paragraph (4). Also proceed to paragraph (4) if the taxpayer indicates he or she does not have the letter in hand but he or she provides correct information regarding the tax return. If the taxpayer does not meet either of these conditions, apologize for the inconvenience and politely terminate the call. See the "Caution" in (b) above

    5. If the taxpayer is initiating the call, follow (c) above.

  4. Preface the asking of the questions below with the following statements to the taxpayer:

    Note:

    Modify your statements and questions appropriately to the taxpayer if you are working a True Scrambled SSN case. If you are working a True Scrambled SSN case, tell the taxpayer that it appears the Social Security Administration has assigned the SSN to more than one individual. Strongly recommend that the taxpayer contact SSA as soon as possible. Any information the taxpayer provides by answering these questions will assist SSA.


    "Our records indicate that the Social Security Number you used on your tax return for the tax year(s) of 'YYYY' (state the tax year(s) in question) was also used by another individual on his or her federal tax return. Disclosure laws prevent us from providing any information regarding the other individual. We would like to ask you a few questions in order to determine which individual should be using the Social Security Number for the filing of federal tax returns.
    "The IRS does not issue Social Security Numbers, and the IRS does not determine who the true owner of the Social Security Number is for the purposes of Social Security benefits. The Social Security Administration is a separate government agency and is the final authority on determining the ownership of the Social Security Number. We recommend strongly that you contact your local Social Security Administration office to ensure that your Social Security records are correct. The questions we would like to ask you today, consequently, pertain only to the filing of your federal income tax return. "
    "The questions are based on information received from the Social Security Administration. The answers you provide will assist us in resolving this issue as quickly as possible. An incorrect answer or a response of "I don't know" will not necessarily result in the Social Security Number not being assigned to you for federal income tax purposes."
    "Are you willing to answer the questions?"
    "

    • If the taxpayer indicates he or she is not willing to answer the questions, simply thank the taxpayer for his or her time and inform the taxpayer that our determination will be made based on the information at hand. Inform the taxpayer that he or she will receive a letter regarding our determination within 6 to 8 weeks.

    • If the taxpayer asks for the questions to be sent to him or her by mail, inform the taxpayer that the questions not already listed on the letter he or she received must be given and answered during direct telephone conversation. If necessary, you may inform the taxpayer that this method is intended to ensure that the person using the Social Security number in error does not have the opportunity to research and find the correct answers.

    • If the taxpayer is willing to answer the questions, proceed with asking the questions in the questionnaire portion of the Letter 239C and the question in IRM 25.23.4.18.3.1Supplementary Questions. Have a copy of the Numident print available, related to the SSN, when asking the Supplementary Questions.

      Caution:

      Do not respond in any way that might be construed as a confirmation or a rejection of the validity of the taxpayer's response. The purpose of asking the questions is to obtain information for consideration, not to provide information to the taxpayer. Indications of confirmation or rejection would constitute providing information to the taxpayer.

    • On the TIN-Related Problem Research Sheet record the answers you receive.

    • We can make a determination without the questionnaire and documents in our file, but if an ownership determination is not made, the taxpayer will not receive his or her refund unless he or she has met all the conditions of IRM 21.6.2.4.2.5,Determining if the Refund Should be Released.

    • A True Scrambled SSN Case requires the actual documents, completed by the taxpayer, for the file going to SSA. If you believe the number is a True Scrambled, tell the taxpayer to send the documents requested in the Letter 239C and the questionnaire as soon as possible.

    • After all the questions have been asked and the answers recorded, state the following to the taxpayer:
      "Thank you for the information you have provided. When we have completed our gathering and reviewing of information, we will notify you by mail of our determination. The expected time frame for the process of review and notification is generally 6 to 8 weeks. If possible, we will issue our determination more quickly than the expected time frame."
      "Please keep in mind the information we provided earlier in the conversation: The IRS does not issue Social Security Numbers, and the IRS does not determine who the true owner of the Social Security Number is for the purposes of Social Security benefits. The Social Security Administration is a separate government agency and is the final authority on determining the ownership of the Social Security Number. We recommend strongly that you contact your local Social Security Administration office to ensure that your Social Security records are correct. The questions we have asked today, consequently, pertain only to the filing of your federal income tax return."

    Caution:

    Be reminded that because this case involves an SSN of undetermined ownership, we cannot disclose any further information. Also, be careful not to indicate any pre-determinations you may have arrived at based on the answers you received.

Supplementary Questions
  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

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

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

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

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

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

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

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

    Caution:

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

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

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

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

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

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

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


    Note:

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

Actions Based on Taxpayer Responses
  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Caution:

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

    Note:

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

    Note:

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



    Note:

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

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

      Note:

      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.

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

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

      Note:

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

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

      Note:

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

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

      ≡ ≡ ≡ ≡


      Note:

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

      Note:

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

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

      Note:

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

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

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

      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.

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

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

      ≡ ≡ ≡ ≡

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

      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.


    Note:

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

Final Review-Stage Two
  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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


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

    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.

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

    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.

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

    Note:

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

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡
Processing Taxpayer Replies to Closing Letters
  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

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

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

        Caution:

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

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

      Caution:

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

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

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

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

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

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

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

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

        Caution:

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

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

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

      Caution:

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

Default True Scrambled SSN Case
  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

      Note:

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

      Exception:

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

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

    Note:

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

Processing ID Theft Expedite Operation Assistance Requests (OARs) - (Cases Meet Economic Burden Criteria 1-4 and Contain Unprocessed TC 976 Documents) - Austin AM ONLY

  1. TAS will route Expedite Economic Burden Criteria 1-4 OARs (including Spanish)to the Austin AM 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.

  2. This procedure is limited to cases requiring expedite processing due to economic burden. All other identity theft cases will be routed using established procedures.

  3. TAS will continue to complete the preliminary research on these cases before they are routed and will ensure ALL the following criteria are met:

    • The issue is ID theft

    • The OAR must be clearly marked "Expedite"

    • The OAR is a Criteria 1-4 Economic Burden Case

    • The case contains an unprocessed original return with the case as described above. (The TC 150 return was not filed by the SSN owner and no TC 976 posted)

    • All other preliminary research is completed

    • The unprocessed return has an IRS received date stamp when submitting to AM, or is received in AM 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 AM 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 Campus will reject the case back to TAS per the Service Level Agreement SLA.

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

  5. If the case does not meet identity theft criteria per IRM 25.23.4,IDTVA Paper Process, the employee will reject the OAR back to the assigned TAS caseworker and complete page 2 explaining why the OAR is being rejected

  6. If the case is complete and CN ownership has been validated, employees should adjust the account per procedures in IRM , Account Paper Process. Update ASED as required

  7. The Austin Directorate will work these cases and follow specific guidance provided by SP Accounting to process the manual refund per guidance in IRM 21.4.4.2,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 AM 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.

    • AM will send the original return to SP per local procedures, to expedite the processing of the TC 976 document.

    • AM will monitor the case for additional closing actions needed (i.e., the posting of the TC 976 that will generate a -A freeze and the posting of the TC 841/TC 840).

Processing Operation Assistance Requests (OARs)

  1. IDTVA employees will follow OAR guidance in IRM 21.1.3.18.1, Operation Assistance Requests (OAR's) Accounts Management Guidelines.

  2. When completing actions required to resolve an Operation 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, Operation 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 OAR’s on CIS please follow the table below.

    If And Then
    If a paper OAR is received in IDTVA in error And 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.

    If a paper OAR is received in IDTVA in error And 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

Toll-Free Telephone Inquiries Regarding MXEN, MXSP, IDT(X), IDS(X), and Scrambled Cases

  1. A mixed entity case or identity theft case controlled on IDRS can be identified by control categories, "MXEN" "IDT(X), or IDS(X)," (The "X" , represent IDT/S 1, 3, 6, 8, or 9), or "SCRM or SSA2" . Telephone CSRs must not make adjustments or take any account actions on open controlled mixed entity, identity theft or Scrambled SSN accounts, unless one of the exceptions in the bullet list below applies. If an exception does not apply, follow the guidance in (a) thru (f) below.

    • For requests for copies of fraudulent returns refer the inquiry to IPSU. IPSU is the centralized function providing this service. For phone requests, see IRM 25.23.3.2.5,Responses to Requests for copies of Fraudulent Return(s) for Identity Theft Victims. For written requests , see IRM 25.23.3.3.6.1,Intake - Accepting Requests for copies of Fraudulent Returns.

    • For inquiries related to transcripts, see IRM 21.2.3.5.8,Transcripts and Identity Theft.

    • For balance due accounts, verify high risk disclosure and continue to assist customer with account information (i.e., establishing Installment Agreement (IA), revising IA, providing balance due information and updating the address of record if necessary). An address change may be necessary to ensure the taxpayer receives their balance due notices and/or reminder notices. For additional information, see IRM 21.3.12.6.10,Balance Due Involving Identity Theft.

    • For current year returns, If a taxpayer loses or misplaces an IP PIN, the IRS may provide a replacement IP PIN. See IRM 25.23.2.19.1,Lost, Misplaced or Non - Receipt of IP PIN, for additional guidance.

    • For AGI or Self-Select Pin inquiries, see IRM 21.2.1.40.1,E-file 1040 Series Online Filing with Prior Year Identity Theft, when the caller is attempting to obtain his/her prior year AGI or Self Select PIN, and the account contains an identity theft indicator.

    1. Do not input an address change on the account(s). Notate both the old and new address on Form 4442..

    2. Do not release overpayment(s) held on the account(s).

    3. Do not attempt to resequence the account(s).

    4. Do not attempt to unscramble the account(s).

    5. Do not input adjustments.

    6. Do not release freeze conditions on the account.


  2. If a Letter 239C has been sent, and the taxpayer has not responded, advise the taxpayer to complete the Letter 239C questionnaire and return it with all of the documentation requested. See IRM 21.6.2.4.2.5, Determining if the Refund Should be Released, for documentation requested in the Letter 239C. Refunds will be held until a complete Letter 239C response is received.

    Note:

    Do not release refunds on accounts which are controlled on IDRS with the following categories, "IDTX" , "IDSX" , or "SCRM/SSA2" . If the taxpayer is claiming a hardship, which may warrant the issuance of a manual refund, refer the case to the Taxpayer Advocate Service (TAS) for hardship determination per IRM 21.4.4.2, Why Would A Manual Refund Be Needed?.


  3. If the case is closed/resolved, you may provide account information to the TIN owner utilizing normal procedures. You may only provide the TIN owner with the information from his/her account only. This fraudulent information may be combined with the TIN owner's information, such as IRP data, account transcripts, etc. Do not provide information from the fraudulent return, except for the prior year Adjusted Gross Income (AGI) and/or Self-Select (PIN) as discussed in the fifth exception above and transcript information as described in IRM 21.2.3.5.8,Transcripts and Identity Theft. Also refer to IRM 21.2.3.5.8.4.3,Wage and Income Transcript Identity Theft. You can usually identify the following transaction(s) on Integrated Data Retrieval System (IDRS) via cc ENMOD and/or cc IMFOLE, if the case has been resolved.

    • A posted or pending TC 971 AC 501 or

    • A posted or pending TC 971 AC 506

      Note:

      Because there may be instances where a AC 501 or AC 506 was prematurely placed on an account, careful and complete research must be conducted to ensure all actions to resolve the identity theft issue have been taken. (e.g., CP01, 4674C, or 239C closing letter has been issued).

    Additionally, for a closed IDT case, if the SSN owner did not receive their refund, received an incorrect refund amount, or an incorrect balance due notice because the case was worked incorrectly, (i.e., employee failed to input the TC 971 AC 850) causing a second direct deposit into the bad taxpayer's account, treat the case as priority work and take the following actions:

    IF THEN
    The case can be resolved over the telephone, see IRM 21.1.3.20,Oral Statement Authority and IRM 21.5.2.4.2,Adjustments with Oral Statement. Follow procedures in IRM 21.4.5.5(2),Direct Deposit of Refunds,and input the account adjustment.
    The case cannot be resolved over the phone and the case meets TAS criteria, see IRM 13.1.7.2,TAS Case Criteria. Follow IRM 21.1.3.18,Taxpayer Advocate Services Guidelines to complete a referral.
    The case cannot be resolved over the telephone and the case does not meet TAS criteria. Complete a Form 4442 and fax to the specific area based on the Accounts Management Case Referral/Reassignment Listing, located on SERP.


  4. On open cases, regardless of the result of the disclosure probes performed in IRM 21.1.3.2.3, Required Taxpayer Authentication, you cannot give out specific account information on the common number, unless the taxpayer passes additional authentication. For additional information see IRM 21.1.3.2.4,Additional Taxpayer Authentication. If the owner of the TIN, fails the additional taxpayer authentication, you can provide general information on status updates and CIS case notes entered on "AMS" . In order to provide a reasonable time frame necessary to complete the processing of the case, general information from the case may be necessary.

    Caution:

    Do not assume that the taxpayer calling is the true owner of the SSN. Determine if you are speaking with the taxpayer who filed the TC 150 or the TC 976 and ask the appropriate questions related to the appropriate return and data on IDRS. Determining the true owner of the SSN can only be made by a CSR/TE who has been trained in working TIN-Related Problem cases and who makes the determination after all the necessary research steps are taken. As a CSR on the toll-free line, you may have the experience to work TIN-Related Problem cases, but your duties on the toll-free line do not allow the extended amount of time necessary to perform complete research.

  5. If required, customer service representatives (CSRs) should prepare a Form 4442 to refer taxpayer inquiries regarding open identity theft and Scrambled SSN cases, if this is their first time calling and the required processing time frame has passed. See IRM 25.23.2.9, IDTVA Case Processing Time Frames, to assist with the resolution of the case all pertinent information should be obtained from the caller including the following :

    • Include whether the caller is responding to a Letter 239C, Letter 4674C, Letter 4675C or other IDT letter received and the date the letter was issued.

    • Include on Form 4442 telephone number(s) where the taxpayer can be reached and the best time for us to reach them.

    • Include the current address which may be, the address on the return, or address on Form 14039, if applicable.

    • Include information on whether the caller's return was filed electronically or by paper.

    • Include when the return was filed and the amount of refund expected.

    • Include any other pertinent information filed on the return that will assist the IDT employee in resolving the case.

      Example:

      If the TIN was used by more than one family member, notate the name and correct TIN for each individual on Form 4442.

      Note:

      Also enter a case note on CIS as follows "IDT 4442 present - Check AMS History" .

    Do not prepare a referral (Form 4442) if this is the taxpayer's first time calling and the processing time frame has not passed and the taxpayer is calling only to check on the status of their refund/claim and does not provide additional information to assist in resolving the case. Provide an update on the processing of the case based on your research and CIS case notes. As a reminder, you cannot provide specific details on the case, but you can utilize CIS cases notes to provide an expected time frame for resolution of the case. You should use a similar statement as stated below to minimize additional frustration from the taxpayer:

    "In order for the IRS to continue to combat identity theft, we must take careful steps to ensure we are processing cases accurately and efficiently. Identity theft case processing is complex and requires special handling. Because of the nature and complexity of these cases, processing time frames are taking longer than the normal processing time frame" .


    Exception:

    If the taxpayer has not yet filed a return, and tax-related identity theft is indicated, AM employees follow procedures in IRM 25.23.3.2, Identity Theft Telephone Overview and General Guidance . Do not prepare a Form 4442 in these instances.

    Caution: If a referral is required while staffing the AM toll-free telephone line, or if you are located in a Taxpayer Assistance Center (TAC), prepare Form 4442, Inquiry Referral as follows:

    If there is... Then refer Form 4442 to...
    An open control The employee who has a control on the account.

    Note:

    Do not refer cases with IDRS numbers listed in IRM 21.5.2.3(5) (f), Adjustment Guidelines – Research This is a temporary holding number that is used as a result of the Site Specialization Process. For cases assigned to a temporary holding number, use the procedures below related to "no open control cases"

    Reminder:

    Open control cases should not be faxed to the ICM in IDTVA. The Form 4442 should be referred to the site where the open control resides.

    No open control (The case is not assigned to an employee or assigned to a temporary holding number.) To the Inventory Control Manager (ICM) in IDTVA. The fax number is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (for internal use only). Address the Fax to "IDTVA ICM", and in the notes section of the fax cover sheet indicate, IDT1/IDS1 or IDT3/IDS3".

    Reminder:

    A referral should only be faxed to IDTVA Centralized Delivery Service (CDS#) if there is no open control to an employee and the taxpayer is providing additional information that will assist in the resolution of the case.

    Exception:

    Cases categorized as "MXEN" should not be faxed to the CDS.If your site does not work DUPF cases, send 4442 to the local campus AM paper function in your directorate.

  6. Refer Scrambled SSN Forms 4442 as follows:

    If there is... Then refer Form 4442 to...
    An open control The employee who has a control on the account.

    Note:

    Do not refer cases with IDRS numbers listed in IRM 21.5.2.3(5)(e), Adjustment Guidelines – Research .This is a temporary holding number that is used as a result of the Site Specialization Process. For cases assigned to a temporary holding number, use the procedures below related to "no open control cases"

    Reminder:

    Open control cases should not be faxed to the ICM in IDTVA, unless your site does not work SCRM cases. The Form 4442 should be referred to the site where the open control resides.

    No open control (The case is not assigned to an employee) To the Inventory Control Manager (ICM) . The fax number is ≡ ≡ ≡ ≡ ≡ ≡ ≡ (for internal use only). Address the Fax to "IDTVA ICM", and in the notes section of the fax cover sheet indicate "SCRM".

    Note:

    A referral should only be faxed to the CDS# if there is no open control to an employee and the taxpayer is providing additional information that will assist in the resolution of the case.

  7. Low Income Taxpayer Clinics (LITCs) are independent from the IRS. They may be able to assist low income taxpayers in resolving issues with the IRS involving a mixed entity or scrambled SSN case. LITCs may also provide information in different languages about taxpayer rights and responsibilities for individuals who speak English as a second language. If appropriate, notify the taxpayer about the availability of LITCs. Refer the taxpayer to Publication 4134, Low Income Taxpayer Clinic List.

Telephone Contact Procedures for IDTVA-C Paper Employees Only

  1. The IDT Toll Free line was established in January of 2013 and used by IDTVA Compliance. Our goal is to provide taxpayers with the ability to contact the employee assigned to his/her case. The IDT Toll Free Number, 855-343-0057, is to be used "ONLY" for IDT calls and should not be provided to taxpayers unless there is an IDT issue.

  2. The site two digit codes are:

    Sites Codes
    Andover 24
    Atlanta 29
    Austin (AUR) 31
    Austin (CSCO, EXAM) 12
    Brookhaven 46
    Fresno 45
    Kansas City 02
    Philadelphia 07
  3. All IDT employees will include his/her six digit extension code as part of the IDRS control base when the case is assigned. The six digit extension code should be input in the activity section of the control base (IDT XXXXXX). The six digit code must remain in that area anytime the control is updated. IT IS CRITICAL that the first three characters are always "IDT". When issuing a letter/notice to a taxpayer or leaving a voice-mail message, always provide the toll-free number including the extension.

    Exception:

    If an acknowledgement letter was issued with a manager/lead extension code as the point of contact, it is not necessary to update the extension code again until a Letter 5064C, is issued containing the name and extension of the employee assigned to the case.

    Exception:

    Non-phone sites will not update the IDRS control base with an extension code.

  4. 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 one business day. 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.

    Note:

    It is critical that the work leader or manager can access any phone messages when an employee is unavailable. Messages should be retrieved and the calls returned within one business day.

  5. The following script or similar verbiage should be used on IDT extensions:

    "You have reached (Title/Last Name/ID number). Thank you for calling regarding your identity theft case. I am not available at this time, but will return your call within one business day as soon as possible. Please leave your name, social security number, phone number and best time to call you. My shift is (start time) to (end time) time zone (PST, EST etc). Because your case is assigned to me, I will only be able to contact you during those times."

  6. The following script or similar verbiage should be used on IDT extensions if the employee is unavailable for a day or more:

    "You have reached (Title/Last Name/ID number). Thank you for calling regarding your identity theft case. I will not be available until (provide date of return) and I will return your call at that time. Please leave your name, phone number, social security number and the best time to reach you. My shift is (start time) to (end time) time zone (PST, EST etc). Because your case is assigned to me, I will only be able to contact you during those times. If you need to be contacted prior to that time please indicate that on your message and another member from the identity theft team will contact you as soon as possible. "

  7. Employees should be in available status on the IDT extension at all times during working hours.

    Note:

    Employees are not covered by the Customer Service Agreement Part II involving the operation of the Aspect telephones. Employees should sign off the system when they are not at their desk working, idle codes should NOT be used.

  8. When responding to telephone inquiries, do not disclose any information until full disclosure procedures are conducted to ensure the person making the inquiry is the taxpayer or his/her authorized representative. See IRM 21.1.3.2.3(5),Required Taxpayer Authentication, for required disclosure probes.

  9. Calls are routed to an employee based on the six digit code input by the taxpayer and will show "459 WI IDT EXT RTG" on the display.

  10. If a taxpayer does not put in the correct or any extension number, the call will be routed to a team employee in the national group (The national group is set up with IDTVA-C employees only). These calls will be identified by "453 XXXX" for English or "454 XXXX" for Spanish showing on the display.
    Upon receiving those calls, employees should ask for the TIN and look up the IDRS control base for the six digit extension. Provide that extension to the caller and transfer them back to beginning of the application to input the number by transferring them to 92359. Upon receiving these calls, the employee should try to answer the taxpayers questions. If you are unable to assist the taxpayer, determine if there is an open IDTVA IDRS control:

    • If they receive the employees voice mail, the call will be returned within one business day.

    • If they do not receive a call back within two business days to call back and advise the IRS employee answering the call that you left a message and did not receive a call back within 2 business days.

    Note:

    If the TP called in on the "855-343-0057" number, you can transfer the caller back to the beginning of the application by transferring them to 92539. Also inform the TP to input the extension number when prompted to do so.
    Document on AMS that caller was provided the extension number.

  11. If the call is determined not to be an IDT Case, transfer the call following functional guidelines.

Paragraphs for Letter 239C

The following chart contains both required and "if appropriate" paragraphs for Letter 239Cs. Paragraphs identified in the "if appropriate" column are required if individual case conditions are present.

Example:

Balance due paragraphs are shown in the "if appropriate" column. If there is a balance due these paragraphs are required.

Exception:

If you determine a paragraph is no longer required, modify your letter as applicable for your case scenario. Review your letter to ensure you have selected the appropriate paragraphs, before finalizing your letter.

IRM Reference Required Paragraphs If Appropriate
(1) IRM 25.23.4.15.1.2 (1), Identity Theft – One Return Present. first "Then" box.
Letter to taxpayer submitting inquiry:
A, V (open paragraph), 0, 1, l, q, and y

Include the following narrative in open paragraph "V" :
We are taking the necessary action to correct the tax account information for the tax year(s) shown above.


Determination cannot be made that return was filed by someone other than true owner of SSN

Letter to taxpayer submitting inquiry:
A, W, X, 5, 9, a, b, c, d, i, n (open paragraph), o, p, q, v, y, z, and #


The fill-in for paragraph z should be "14039" .

Include the following narrative in open paragraph "n" :
If we do not receive the requested information from you, we will consider the issue resolved.


Letter to the taxpayer who filed the return:
C, W, X, 5, 9, a, c, i, p, q, u, v, z, and #


The fill-in for paragraph z should be "14039" .
(2) IRM 25.23.4.15.1.2 (1), Identity Theft – One Return Present. second "Then" box.
Letter to taxpayer submitting inquiry:
A, V (open paragraph), 0, 1, l, q, and y

Include the following narrative in open paragraph "V" :
We are taking the necessary action to correct the tax account information for the tax year(s) shown above.


Determination cannot be made that return was filed by someone other than true owner of SSN

Letter to taxpayer submitting inquiry:
A, W, X, 5, 9, a, b, c, d, i, n, o, p, q, v, y, z, and #

Include the following narrative in open paragraph "n" :
If we do not receive the requested information from you, we will consider the issue resolved.
The fill-in for paragraph z should be "14039" .

Letter to the taxpayer who filed the return:
C, W, X, 5, 9, a, b, c, p, u, v, z, and #


The fill-in for paragraph z should be "14039" .
(3) IRM 25.23.4.15.1.2 (1), Identity Theft – One Return Present. third "Then" box. Letter to taxpayer submitting inquiry:
A, W, X, 5, 9, a, b, c, i, k (open paragraph), o, p, q, v, and #

Include the following narrative in open paragraph "k" :
If we do not receive the requested information from you, we will consider the issue resolved.


Letter to the taxpayer who filed the return:
C, W, X, 5, 9, a, b, c, q, u, v, z, and #
(4) IRM 25.23.4.15.1.2 (1), Identity Theft – One Return Present. first box.
If corresponding to secure supporting documentation:
C, W, X, 5, 9, a, b, c, i, k (open paragraph), n (open paragraph), o, p, q, v, y, z, and #

Include the following narrative in open paragraph "-kl" :
If you filed a federal income tax return for the tax year(s) shown above, write the amount of your adjusted gross income at the end of this paragraph. If you did not file, write "Not Filed" .

Include the following narrative in open paragraph "n" :
If we do not receive the requested information from you, we will consider the issue resolved.

The fill-in for paragraph z should be "14039" .

If the taxpayer who filed the tax return provides the only accurate and complete response, send the following to the taxpayer who filed the tax return:
L, P, V (open paragraph), 0, 1, l and q.

Include the following narrative in open paragraph "V" :
No changes have been made to your tax account information for the tax year(s) shown above. The purpose of the indicator mentioned in the first paragraph is to protect your account information.
(5) IRM 25.23.4.18.2,Sending the Letter 239C and Telephone Contact - Stage One. Case is NOT a True Scrambled SSN--I, W, X, 5, 9, a, b, c, i, o, p, q, t, u, v, z, and #
The fill-in for paragraph z should be "14039" .





Case is a True Scrambled SSN--
I, W, X, 0, 5, 9, a, b, c, i, k (open paragraph), o, p, q, t, u, v, and #

Include the following narrative in open paragraph "k" :
It appears the Social Security Administration (SSA) has assigned your SSN to another individual as well as to you. We suggest you contact SSA as soon as possible.
Multiple returns for more than one tax period 6, 7, 8

If the case involves multiple taxpayers who are using the same address, include open paragraph "k" with the following narrative:
In addition to the information requested above, list your adjusted gross income(s) for the tax year(s) shown above. Please write the tax year(s) and amount(s) here:
(6) IRM 25.23.4.18.3.2,Actions Based on Taxpayer Responses, subparagraphs a) and c). Also applies to 3rd "Then" box in subparagraph d). I, Q, S, W, 0, 1, 2, 3, q, t and v N, O, P
(7) IRM 25.23.4.18.3.3,Final Review - Stage Two, 1st, 2nd, and 3rd "Then" boxes I, P, Q, S, W, 0, 1, 2, 3, q and t O
(8) IRM 25.23.4.18.3.4,Processing Taxpayer Replies to Closing Letters (1)(a), 2nd and 3rd "Then" boxes. A, j, and q
(9) IRM 25.23.4.18.3.4, , Processing Taxpayer Replies to Closing Letters (1)(b), 2nd Table, 1st "Then" box. A, j, and q
(10) IRM 21.6.2.4.2.4, Scrambled Procedures Specific to True/Default True Scrambled SSN Case first "Then" box. True Scrambled SSN Case (Non-Default)
Taxpayer responded

R, 4, e, q, and n

Default True Scrambled SSN Case
Taxpayer responded

F, 2, 4, e, and q


True Scrambled SSN Case (Non-Default)
Taxpayer did not respond

N, R, W, X, 4, 9, a, b, c, e, i, o, p, q, v, and #

Default True Scrambled SSN Case
Taxpayer did not respond

N, F, W, X, 2, 4, 5, 9, a, b, c, d, e, i, o, p, q, t, u, v, z, and #


The fill-in for paragraph z should be "14039" .
Taxpayer Responded-Incomplete Response
In addition to the required paragraphs, also include i, p, and v, and select from the following as needed: 5, 6,7 8, a, b, c.




Taxpayer Did Not Respond
6, 7, 8
(11) IRM 21.6.2.4.2.4, Scrambled Procedures Specific to True/Default True Scrambled SSN Case second "Then" box. D, W, X, 5, 9, a, b, c, e, i, o, p, q, t, v, and # Multiple returns for more than one tax period 6,7, 8
(12) IRM 21.6.2.4.2.4.1, CN Ownership Determinations in Response to Replies to the 2nd Letter 239C. CN Owner
J, L, Z, 0, 1, l, r, and y

Non-Owner
M, 2, 3, i, l, and q
CN Owner
P

Non-Owner
P, Q
(13) IRM 21.6.2.4.2.6, Condition 1 Case Processing first "Then" box
True Scrambled SSN Case (Non-Default)
Taxpayer responded

T, 4, e, q, and v

Default True Scrambled SSN Case
Taxpayer responded

T, 4, d, e, q, v and z


The fill-in for paragraph z should be "14039" .

True Scrambled SSN Case (Non-Default)
Taxpayer did not respond

N, T, W, X, 2,4, 5, 9, a, b, c, e, i, o, p, q, t, v, and #

Default True Scrambled SSN Case
Taxpayer did not respond

N, T, W, X, 2, 4, 5, 9, a, b, c, d, e, i, o, p, q, t, u, v, z, and #


The fill-in for paragraph z should be "14039" .
Taxpayer Responded-Incomplete Response
In addition to the required paragraphs, also include f, m, s, and select from the following as needed: 5, 6, 7, 8, 9, a, b, or c.





Taxpayer Did Not Respond
6, 7, 8
(14) IRM 21.6.2.4.2.7, Condition 2 Case Processing first "Then" box

True Scrambled SSN Case (Non-Default)
Taxpayer responded

T, 4, e, q, and v

Default True Scrambled SSN Case
Taxpayer responded

T, 2, 4, 5, a, b, n, s, w, and z


The fill-in for paragraph z should be "14039" .

True Scrambled SSN Case (Non-Default)
Taxpayer did not respond

N, T, W, X, 5, 9, a, b, c, e, i, o, p, q, t, v, and #

Default True Scrambled SSN Case
Taxpayer did not respond

N, T, W, X, 2, 4, 5, 9, a, b, c, d, e, i, o, p, q, t, u, x, and Z


The fill-in for paragraph z should be "14039" .
Taxpayer Responded-Incomplete Response
In addition to the required paragraphs, also include g, n, and t, and select from the following as needed: 6, 7, 8, 9, a, b, c or d. If all items in paragraph a are not needed, use open paragraph i.





Taxpayer Did Not Respond
7, 8, 9
(15)IRM 21.6.2.4.2.11,Resolving Scrambled SSN Cases, first "Then" box # 4. J, L, Z, 0, 1, l, r, and y

Do not use paragraphs L and y if the case is a True (Non-Default) Scrambled SSN case.
P
(16) IRM 21.6.2.4.2.11, Resolving Scrambled SSN Cases first "Then" box # 9. U, i, and r
(17) IRM 21.6.2.4.2.11, Resolving Scrambled SSN Cases, second "Then" box. J, L, Z, 0, 1, l, r, and y

Do not use paragraphs L and u if the case is a True (Non-Default) Scrambled SSN case.
(18) IRM 21.6.2.4.2.11, Resolving Scrambled SSN Cases fifth "Then" box. Valid Number Supplied
U, f, and t


Valid Number Not Supplied
U, 2, 3, h, and t
(19) IRM 21.6.2.4.2.11, Resolving Scrambled SSN Cases sixth "Then" box. B, H, 2, 3, e, q, and v
(20)IRM 21.6.2.4.2.11,Resolving Scrambled SSN Cases (4), 7th "Then" box. Valid Number Supplied
B, f, and r

Valid Number Not Supplied
H, 2, 3, i, and r
IRM 21.6.2.4.2.14, Unpostable 177. Case is NOT a True Scrambled SSN--I, W, X, 6, 5, 9, a, b, c, i, o, 5, 9, a, b, c, i, o, p, q, t, u, v, z and #p, q, t, u, v, z and #
The fill-in for paragraph z should be "14039" .





Case is a True Scrambled SSN--
I, W, X, 0, 6,

Include the following narrative in open paragraph "k" :
It appears the Social Security Administration (SSA) has assigned your SSN to another individual as well as to you. We suggest you contact SSA as soon as possible.
Multiple returns for more than one tax period 7, 8, 9

If the case involves multiple taxpayers who are using the same address, include open paragraph "i" with the following narrative:
In addition to the information requested above, list your adjusted gross income(s) for the tax year(s) shown above. Please write the tax year(s) and amount(s) here:

Note:

Paragraph "m" must be used if there is a balance due.

IRPTR/IDRS Data Decision Tree

For IDTVA - C, refer to 25.23.10.4,IRPTR/IDRS Data Decision Tree for Returns Containing Self- Employment Income. IDTVA-A continue with the guidance below.

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

Note:

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


Example:

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


Example:

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


Caution:

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


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

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

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

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

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

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

  7. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡

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

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

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

  11. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Form 3245 Reversal

All of the 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. Also ensure the DLN of the TC being reversed is annotated in the remarks field.

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 of the 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. Also ensure the DLN of the TC being reversed is annotated in the explanation field.

Identity Theft Functional Routing and Referral Chart

The chart below should be used to expedite the routing or referring of cases that must be worked by another ITVA function or an area outside AM.

Freeze Conditions IRM Reference
-E Freeze Refer to IRM 21.5.6.4.10,-E Freeze. There may be several conditions that require the case to be referred to Exam.

Note:

If TP is alleging IDT, refer to IDTVA-C, per Exhibit 25.23.4-6 IDTVA Routing Matrix, Preparer Misconduct.

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.
P- Freeze Refer to IRM 21.5.6.4.31, P- Freeze with the following conditions;
Modules with TC 841 DLN Blocking Series 77711, 77712 or 77713. Only IVO employees are able to 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.
-R Freeze Refer to IRM 21.5.6.4.35.3,-R Freeze Modules With Integrity & Verification Operation (IVO) or Taxpayer Protection Program (TPP) 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.
-Z Freeze Refer to IRM 21.5.6.4.52,Route to the Scheme Development Center (SDC). 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
Civil Penalty (MFT 55) Refer to IRM 21.2.4.3.3,Civil Penalty Modules.
Non-Tax Related Form 14039 with a TC 971 AC 505 with the following incident numbers:
  • IR20160127510

  • IR20160127513


AND
No tax account issue
Route the Form 14039 to IDTVA-I, per IRM 25.23.2.22.2.2,All Employees Resolving Tax-Related Issues - When addressing accounts with TC 971 AC 505 IR20160127510 and IR2016127512 ONLY
Non-Tax Related IDT - Form 14039 Refer to IRM 25.23.4.6.1,Taxpayer Inquiries Involving Questionable Ownership of a Primary, Secondary or Dependent TIN on a Filed Return, if you receive an identity theft inquiry that is non-tax related but has been categorized in error as a tax-related issue case, (e.g., IDT1/IDS1), or there is no evidence of tax related identity theft on the account, take the appropriate action to reassign the case. If the erroneous category code "IDT1/IDS1" control is already on IDRS, change the category to "IDT4" . In either case, take the appropriate action to assign the "IDT4" case to the IDT4 English holding number, or if Spanish speaking, to the IDT4 Spanish holding number. Both reassignment numbers can be found on the Accounts Management Site Specialization Temporary Holding Numbers Listing located on SERP.
Cases with(International 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 21.8.1.1.15,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.
Insolvency
-W Freeze (TC520 CC6X)
-V Freeze (TC520 CC81)
Refer to Centralized Insolvency Office(CIO) listing on SERP.
"Third Party Checks/Returned Refund Checks" If AM receives a 3rd party bank check (physical check) refer to IRM 25.25.8.9, Centralized 3rd Party Check Procedures.
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 21.4.3.4.4,Returned Refund Check Procedures, for additional information.
Converted in Error IRM Reference
CP 36F IRM 25.23.4.7,Preliminary Research - Preparing the Case for Resolution. Cases with Duplicate Filing Notice CP 36F present on CC TXMOD are worked in Accounts Management, Adjustments in Brookhaven. A CP 36F tool is used to convert cases to IDT1/IDS1/3. If a CP 36F cases was converted in error, convert the case back to CP36F and reassign the case to CP36 holding number listed on the Accounts Management Site Specialization Temporary Holding Numbers Listing. A case note should be left on AMS explaining why the case is being returned.
DUPF IRM 21.6.7.4.4 (1),Duplicate or Amended Returns - CP 36 (Duplicate Filing Condition). 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.
IDT2/4/X IRM 25.23.3.3.2,Self Identified - Non-Tax-Related Identity Theft - 4. An IDT2/4/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.
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.
Preparer Misconduct IRM 25.23.4.6.2,Required Action on All Identified IDT Cases. Preparer Misconduct complaints are worked in Memphis Accounts Management. 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
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.
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.
Unresolved Credit Transcripts IRM 21.2.4.3.10,Applying Unresolved Credits.
IRSN Transcripts IRM 21.2.4.3.30,Transcripts with Internal Revenue Service Numbers (IRSN).
AM04 IRM 21.2.4.3.35,Duplicate Return (AM04-A).
AM16 IRM 21.2.4.3.52.1, AM16 Resolution.

IDTVA Routing Matrix

With IDT, in most cases, there should be one single point of contact for a taxpayer. To identify the correct point of contact a matrix was developed to identify the correct area that will take ownership of the case and be the single point of contact for the taxpayer.

Within IDTVA, there are different roles, responsibilities and authorities. To assist with routing cases to the correct area, the matrix below outlines the different authorities and types of cases that may be worked by an area.

Function Authority
Tax Court/ Appeals Address assessments made by Appeals or cases currently in Appeals
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 no 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.
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 no 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.
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 no Compliance involvement.)
CSCO No assessments made; address cases with TDI status 02 issues and TDA.
ACSS Address cases in status 22/24 and any other non-assessment cases. (i.e., Balance due situation and other years where there is no Compliance involvement.)
AM Compliance assessments not made

Prior to referring a case to another function, the documentation submitted by the taxpayer shoud be reviewed to determine whether the case should be retained or routed to another function. See IRM 25.23.2.3, (2), Assessing the Scope of the Taxpayer’s Issues.

The following charts outline case transfer guidelines; however, in some instances transfer of ownership is not necessary. If a case does not warrant transfer, the CIS case notes should be documented why the case was not re-assigned. Below are examples that illustrate when transferring ownership is not warranted.

Example:

#1 - A case has an Exam and AUR assessment on the same tax year. The Exam assessment is based upon the disallowance of a dependent and the Earned Income Credit. The AUR assessment is based upon underreported income. The taxpayer submits Form 14039 which states that he/she has no knowledge of the income reported under his/her SSN. Since the Form 14039 clearly states it is in reference to the underreported income, the case should not be transferred to IDTVA Specialty Exam since AUR assessed underreported income.

Example:

#2 - A taxpayer claims IDT on tax year 2013 and 2014 and was received in IDTVA-A. The 2013 tax year has an Exam assessment that was closed with a TC300 and disposal code (DC) 13 with a technique code (TC) 6. The 2014 tax year has no Compliance involvement. Since the 2013 was closed with a DC13 and TC6, the case should not be transferred to IDTVA Specialty Exam. The DC13 indicates no response to the audit. There is a high likelihood the 2013 is IDT.

When 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.

Caution:

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.

IDTVA Routing Criteria
IF AND THEN
-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 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 25.23.10.7.1,-L or W Freeze Codes, if multiple tax years impacted by IDT but only 1 year is under Appeals jurisdiction.

-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 710-40213

  • Set Priority 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 Speciality Exam, see IRM 25.23.8.12, Contact with Exam or Returning Cases to Exam, for additional information.
SERP

Exception:

If IDT allegation is received in IPSU and no open controls, update CIS as stated above.

-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 710-40213

  • Set Priority 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.

-L freeze and AIMS status is 10 and below Open in Field Exam - (PBC 20X and EGC 1XXXX 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.

-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 theExam Employee Group Code (EGC) Contactslisting on SERP under Who/Where tab.
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 710-40213

  • Set Priority to 3

  • Reassign to ≡ ≡ ≡ ≡ ≡ ≡

Exception:

If there is a CIS case currently assigned to an IDTVA-C employee (11870 through 11899), link cases. If multiple years, re-assign case to that employee number.

Note:

For Exam; See IRM 4.13.2.2(7) Function Responsible & Routing Instructions for case disposition and whether to retain case or return to Appeals.

Posted TC 30X – Exam Assessment input by Campus Exam - (PBC 19X or 29X and EGC 5XXX) Update CIS data to:
  • Doc type: Exam Closed IDT

  • Category code IDI1

  • Program code 710-40214

  • 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 Field 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
Posted TC 30X – Exam Assessment input by Field Exam - (PBC 20X and EGC 1XXX or 2XXX only) Update CIS data to:
  • Doc type: Exam Closed IDT

  • Category code IDI1

  • Program code 710-40214

  • 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.

TC 922 - AUR involvement No TC 290 Determination to reassign or retain the case depends on the last process code assigned. Follow IRM 21.3.1.4.55,Status of IMF Underreporter Cases. Update CIS data to:
  • Doc type: AUR Open IDT

  • Category code IDI2

  • Program code 710-40221

  • Set priority to 3

  • Reassign to ≡ ≡ ≡ ≡ ≡ ≡

Note:

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 11889), link cases. If multiple years, reassign to that employee.

TC 922 - AUR involvement TC 290 with assessment Update CIS data to:
  • Doc type: AUR Recon IDT

  • Category code IDI2

  • Program code 710-40222

  • Reassign to ≡ ≡ ≡ ≡ ≡ ≡

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 11889), link cases. If multiple years, reassign to that employee number.

ACSS - Status 22/24 Do not route to ACSS. All IDTVA functions will retain and resolve case.
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 and and meet the ACSS 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.

ASFR TC150 – SFR or TC 150 – SFR & TC 290 For open ASFR cases (TC 150 - SFR with no assessment)
Update CIS data to:
  • Doc type: ASFR IDT Recon

  • Category code IDI4

  • Program code 710-40243

  • Reassign to ≡ ≡ ≡ ≡ ≡


For ASFR Recon cases (TC150 - SFR with TC 290 assessment)
Update CIS data to:
  • Doc type: ASFR Recon IDT

  • Category code IDI4

  • Program code 710-40240

  • Reassign to ≡ ≡ ≡ ≡ ≡

Exception:

If there is a CIS case currently assigned to an IDTVA-C employee (11893 and 11886), link case(s) and reassign to that employee number.

CSCO TC140 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 ≡ ≡ ≡ ≡ ≡

  • Doc type: TDI IDT

  • Category code IDI8

  • Program code 710-40241

  • Reassign to ≡ ≡ ≡ ≡ ≡ ≡

Exception:

If there is a CIS case currently assigned to an IDTVA-C employee (11893 and 11886), link case(s) and reassign to that employee number.

When a return is received from a taxpayer with a previous IDT indicator, a CP36V will generate. Any returns meeting this criteria must be processed. The return should be processed where received unless the account was not corrected properly. The case should only be reassigned if there are outstanding issues or questions on the previous account adjustments.

Example:

A taxpayer is selected by Exam. The return selected is deemed an IDT return and nullified. IDTVA Specialty Exam determines the SSN owner has a filing requirement. A return was requested but not received. The account was backed out and the appropriate IDT indicator placed on the account. Six months later the SSN owner files a return. The return is received in IDTVA-A, the return will remain in IDTVA-A to be processed.

When multiple teams are involved within the same area, the employee with the oldest IRS received date will take ownership of all years.

Example:

There are 2 tax years, 2014 and 2015, open for the same taxpayer within the IDTVA Specialty AUR function but assigned to 2 different employees, the employee that has the oldest IRS received date will take ownership and work all impacted years unless the case was started.

IDTVA Exam employees, refer to IRM 25.23.8.13,Cases with Multiple Function Involvement, for additional information when working cases with open AUR or ASFR issues.

IDTVA AUR employees, refer to IRM 25.23.10.6, Identity Theft Cases with Multiple Function Involvement, for additional information when working cases with open ASFR issues.

IDTVA Site Locations

IDTVA-I (IPSU) by location
Function Group Campus Location
IDTVA-I IPSU
Andover
Fresno
IDTVA - A (Accounts Management) by location
Function Group Campus Location
IDTVA-A Accounts Management
Andover
Atlanta
Austin
Brookhaven
Fresno
Kansas City
Memphis
Philadelphia
IDTVA-C (Compliance Programs) by location
Function Group Campus Location
IDTVA-C AUR
Andover
Atlanta
Austin
Brookhaven
Fresno
Philadelphia
IDTVA-C Exam
Andover
Atlanta
Austin
Brookhaven
Fresno
Kansas City
IDTVA-C ASFR
Brookhaven
Fresno
IDTVA-C ACSS
Fresno
Kansas City
Philadelphia
IDTVA-C DITA
Philadelphia
IDTVA-C TDI
Fresno
Philadelphia

Identity Theft Multiple Control Decision Document

For additional information, see IRM 21.5.1.5.1,CIS General Guidelines

IDTVA-A and IDTVA-C

If Multiple With Link\Close Category Control is*
IDT9/IDS9 IDT1/IDS1,IDT3,6,8 IDT1/IDS1,IDT3,6,8 IDT9/IDS9
IDT1/IDS1 IDT3 IDT3 IDT1/IDS1
IDT3/IDS3 IDT1/IDS1,IDT2,6,8 IDT1/IDS1 IDT1/IDS1
IDT6 IDT1/IDS1,IDT3,8 IDT1/IDS1,IDT3,8 IDT6
IDT8 IDT1/IDS1,IDT3 IDT1/IDS1,IDT3 IDT8

IDTVA-I

If Multiple With Link\Close Category Control is*
IDT2 IDT1/IDS1, IDT3 IDT2 IDT1/IDS1**
IDT2 IDT6 IDT2 IDT6
IDT2 IDT4, IDT2 IDT2
IDT2 IDT8 IDT2 IDT8
IDT2 ITAR IDT2 ITAR
IDT2 IDT9/IDS9 IDT2 IDT9/IDS9***
IDT4 IDT1/IDS1, IDT3 IDT4 IDT1/IDS1**
IDT4 IDT6 IDT4 IDT6
IDT4 IDT8 IDT4 IDT8
IDT4 IDT9/IDS9 IDT4 IDT9/IDS9
ITAR IDT4, IDT4, ITAR
ITAR IDT1/IDS1,IDT3,6,8 IDT9/IDS9***

* When all consolidation actions have been taken, this is the IDRS category code of the open Identity Theft case.

**When the related case is an IDT3, the IDRS category code of the open case is updated to IDT1/IDS1. The information provided in the IDT4 case results in the case now being reclassified as IDT1/IDS1 – Taxpayer Identified.

***ITAR control should not be closed. This is a situation where a multiple control is appropriate. However, the corresponding control should always be an IDT9.

Note:

Scenarios listed above are not all inclusive. Raise any additional questions related to Identity Theft multiple controls to your manager/lead.

IDTVA-I CSRs will have to coordinate to determine if the issue is actually tax related or non-tax related.

Order of Priority Listing - IDTVA-AM/Compliance

Order of Priority - IDT Case Processing
1st Priority Operation 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 IIDT3/IDS3 - aged cases
6th Priority

TIN-Related Problem Case Types Listing

Category Code Defining Characteristic
MXEN Involves an inadvertent or processing error
MXSP Involves a Spanish inadvertent or processing error
IDT1 Involves taxpayer identified identity theft
IDS1 Involves Spanish taxpayer identified identity theft
IDT3 Involves IRS identified identity theft
IDS3 Involves Spanish IRS identified identity theft
IDT6 Involves Electronic Fraud Detection System/Return Review Program (EFDS/RRP) cases
IDS6 Involves Electronic Fraud Detection System/Return Review Program (EFDS/RRP) Spanish cases
IDT8 Involves identity theft (CP05A, cases with prior IVO involvement or Deceased Taxpayer cases ONLY)
IDS8 Involves Spanish identity theft (CP05A, cases with prior IVO involvement or Deceased Taxpayer Spanish cases ONLY)
IDT9 Involves an Identity Theft Assistance Request (ITAR)
IDS9 Involves a Spanish Identity Theft Assistance Request (ITAR)

IDT Closing Letter Decision Chart

Send the appropriate IDT closing letter base on the if/and/then chart below:

Closing Letter Chart
IF AND THEN
(1) If TP A filed a Form 14039 There is a TC 971 AC 505 with the following incident numbers:
  • IR20160127510

  • IR20160127513

AND
There is an account issue

IDTVA-C employees see 25.23.10.5,Letter Procedures, for additional guidance.
IDTVA-A, Refer to IRM 25.23.2.22.2.2, All Employees Resolving Tax-Related Issues - When addressing accounts with TC 971 AC 505 IR20160127510 and IR20160127513 ONLY, for additional guidance on the appropriate paragraphs to use in Letter 239C.
(2) If TP A is due a refund or has a zero balance The case was closed with a TC 971 AC 506
OR
Closed with a TC 971 AC 501 and a CP 01 was issued within the last three years

IDTVA-C employees see 25.23.10.5,Letter Procedures, for additional guidance.
IDTVA-A, Send a Letter 4674C closing letter

Note:

If the language in the Letter 4674C is not appropriate for your specific case scenario, use the Letter 239C. On cases filed as married filing jointly, the Letter 4674C/239C 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/239C should be addressed to the victim only.

(3) If TP has a refund, zero balance, or balance due The case was closed with a TC 971 AC 501 and a CP 01 "has not " been issued within the three year period per IRM 25.23.2.22.2,Systemic Actions Taken After TC 971 AC 501 Placed on Account
IDTVA-C employees see 25.23.10.5,Letter Procedures, for additional guidance.
IDTVA -A, 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.

Note:

The TP will receive a systemic notice explaining their penalties and interest per IRM 20.1.2.1.6.3,Wrong Return Posted First.


Exception:

If a manual calculation of the Failure to File (FTF) or Estimated Tax (ES) penalties is required, per IRC 6751 see IRM 20.1.2.1.5, Manual Penalty Computation, for additional guidance and follow the “then” box below.

(4) If TP has a balance due The case was closed with a TC 971 AC 506
OR
Closed with a TC 971 AC 501 and a CP 01 was issued within the last three years

IDTVA-C employees see 25.23.10.5,Letter Procedures, for additional guidance.
IDVTA-A, Send a Letter 239C closing letter.