Part 25. Special Topics
Chapter 25. 5 Revenue Protection
Section 1. Return Integrity and Verification Revenue Protection Programs
August 19, 2015
(1) This transmits revised IRM 25.25.1, Revenue Protection, Return Integrity and Verification Revenue Protection Programs.
(1) Editorial changes made throughout the IRM section.
(2) IPU 15U0353 issued 02-19-2015 IRM 18.104.22.168(1), Changed 'Correspondence' to 'Compliance'.
(3) IPU 15U0353 issued 02-19-2015 IRM 22.214.171.124, Changed 'Correspondence' to 'Compliance'.
The following new IRMs should be used in conjunction with one another:
IRM 25.25.1, Return Integrity and Verification Revenue Protection Programs
IRM 25.25.2, Revenue Protection Screening Procedures for Individual Master File Returns
IRM 25.25.3, Revenue Protection Verification Procedures for Individual Master File Returns
IRM 25.25.4, Integrity and Verification Identity Theft Return Procedures
IRM 25.25.5, Revenue Protection Special Handling Procedures
IRM 25.25.6, Taxpayer Protection Program
IRM 25.25.7, Automated Questionable Credit Program
IRM 25.25.8, Revenue Protection External Leads Procedures
IRM 25.25.9, Revenue Protection Prisoner Lead Procedures
IRM 25.25.10, Revenue Protection Frivolous Return Program
Kenneth C. Corbin Director
Return Integrity and Compliance Services
Wage and Investment Division
The Wage and Investment (W&I) Return Integrity and Compliance Services (RICS), Integrity & Verification Operation (IVO) is responsible for the primary Internal Revenue Service (IRS) pre-refund fraud detection, revenue protection and associated account resolution activities.
These activities are a critical piece of IRS strategy to address identity theft (ID theft) and prevent unwarranted refund issuance by stopping fraud attempted through Individual Master File (IMF) return filing.
The guidance provided in this IRM is intended for IVO employees' use when performing their assigned duties, unless otherwise specified.
The EFDS is the primary application used by W&I RICS to perform revenue protection activities. It is comprised of two components:
The Workload Management System (WMS) supports the management of the day-to-day workload.
The Scheme Tracking and Referral System (STARS) supports the collection and management of fraudulent return information.
The following is a general list of RICS IVO workload/programs:
Screening of questionable income and withholding on IMF returns
Verification of questionable income and withholding on IMF returns
Identification and treatment of ID Theft associated to IVO inventories
Treatment of potential ID Theft returns detected through the Taxpayer Protection Program (TPP) processes
Automated Questionable Credit Program (AQC), limited processing of some types of questionable credit issues that require Statutory Notice of Deficiency procedures
External Leads Program, treatment of questionable Federal tax refunds or offsets identified post refund by external sources to the IRS
External Lead Prisoner Program (Blue Bag), treatment of prisoner mail intercepted by a prison and sent to IRS for review of potential fraud related conditions
Account resolution associated to IVO activities
Fraud Referral & Evaluation, refund scheme detection and analysis