These procedures apply to responses for BMF IDT returns selected where the return has posted to the account. ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"

Complete all necessary account research prior to taking any account actions. Refer to IRM 25.25.1.3.2, Case Processing, for more information and references to use as a research guide.

If a return was selected, allowed to post and contains indicators mentioned above, use the following table to process these cases. Refer to Exhibit 25.25.1-4, BMF IDT BMFIC Closing Action Descriptions for additional details on closing action to use in BMFIC.

These procedures apply to responses for BMF IDT returns selected where the BMF IDT return has not posted to the account. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Complete all necessary account research prior to taking any account actions. Refer to IRM 25.25.1.3.2, Case Processing, for more information and references to use as a research guide.

These selected returns are suspended instead of being allowed to post. A TC 971 AC 711 is posted to the account causing the return to post as a TC 973 and it will remain suspended until the taxpayer validates the return.

The return posting as the TC 973 will be suspended for a period up to one year from the cycle the TC 973 posted in. If the return has not been validated within that year, it will be deleted from the suspense file.

Use the following table to process these cases. Exhibit 25.25.1-4, BMF IDT BMFIC Closing Action Descriptions for additional details on closing action to use in BMFIC.

RICS receives requests to reissue Letter 6042C when the taxpayer states they did not receive a letter. Requests can be received over the phone or in writing. Other areas will send a Form 4442 referral to RICS to fulfill these requests. These requests should be handled as follows:

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If the taxpayer does not respond to either the initial or reissued Letter 6042C requests for additional information, research may be conducted on certain cases to determine validity of the return.

If unable to determine validity of return without a response from the taxpayer, the case will be closed as a no reply case, which includes:

Returns selected for RICS review that have posted as TC 150 will be backed out. Refer to IRM 25.25.1.3.2.1, Selected Returns - Posted as TC 150, for procedures to follow.

Returns selected for RICS review that have posted with a TC 971 AC 711 will not be processed without proper validation. Refer to IRM 25.25.1.3.2.2, Selected Returns - Not Posted as TC 150, for procedures to follow.

There are instances where cases require special or expedited handling. Guidance is provided by HQ for handling those cases.

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BMFIC reports may be utilized to assist in properly identifying those cases requiring expeditious handling.

Letters 6042C received as undeliverable should be handled as follows:

The determination of the Statute expiration differs for Assessment, Refund, and Collection. Refer to IRM 25.6.1, Statute of Limitations Processes and Procedures for more information.

Tax Examiner (TE) must determine the following proper statute procedures necessary:

If the return posted is determined to be an ID theft return, DO NOT leave the return on the account. The account must be corrected. Refer to IRM 25.23.9.9, Account Actions and IRM 25.23.9.9.5, Statute Implications for more information.

Tax Examiners must reprocess returns deemed belonging to the EIN that were archived/deleted. Follow the chart below to determine appropriate actions for statute imminent or statute barred needing to be processed as original returns:

When a response to Letter 6042C is received, the correspondence and associated documents must be filed using procedures outlined in this IRM.

Information (e.g., loose forms, schedules, and correspondence) cannot be attached to an e-file or mag-tape return. Refer to IRM 3.13.2.2.10, Associating Documents to an E-Filed Return, for additional information.

For filing documentation that does not meet the criteria outlined above to be destroyed as classified waste, refer to the following table:

The BMF IDT technician must write the Entities name control (4 characters from IDRS) on the first page, top right-hand corner of any documentation they need sent to Alpha Files.

When sending documentation to alpha files via Form 3210:

If no TC 150 posted, the TC 971 AC 711 and TC 973 posted but the TC 973 has been deleted from the suspense file because it has been more than one year since the cycle the TC 973 posted in and you need return posted, the return must be secured and sent to be reprocessed.

Prior to sending return to Submission Processing (SP) to be reprocessed, you must reverse the TC 971 AC 711 as applicable, allowing the return to post. See IRM 25.25.1.3.3.4, Input of TC 972 AC 711, for proper reversal.

Secure return that requires reprocessing:

Edit all BMF tax returns in green:

Returns being sent to Receipt and Control (R&C) for reprocessing that meet FRP criteria require the following additional procedures to ensure the return is reprocessed and the refund is held pending FRP review:

Refer to IRM 21.5.2.4.23.7, Coding and Editing Procedures, for additional required actions when sending a return to be reprocessed. Also refer to IRM 21.5.2.4.23.1, Reprocessing Electronic Returns, for additional information.

When sending a return to be reprocessed, add an IDRS history item activity of H, "RTN2PROC" to the tax module.

TC 971 AC 712 with DLN of the TC 973 that is deemed the good return is applied to allow only the return with that matching DLN to post as the TC 150. If multiple true duplicate returns are received later, ensure you select the earliest received and processable TC 973 DLN that is deemed the good return. This preserves the original return received date from the taxpayer.

TC 971 AC 713 with DLN of the TC 973 that is deemed the good return is applied to allow only the return with that matching DLN to post as the TC 150 but will freeze any refund with a -R freeze. If multiple true duplicate returns are received later, ensure you select the earliest received and processable TC 973 DLN that is deemed the good return. This preserves the original return received date from the taxpayer.

Obtain the following information:

There are instances when TC 971 AC 711 has posted but no TC 973 posted. For example, a return is delayed or determined to be unprocessable by SP, or TC 973 has been deleted from the suspense file. In certain instances, it is necessary to reverse the TC 971 AC 711 manually by inputting a TC 972 AC 711.

Only use these procedures to reverse the TC 971 AC 711 when you determined the return is not IDT, and:

Obtain the following information:

Document the findings on AMS, EFDS and in the BMFIC database that support the case determination made. See IRM 25.25.1.4, Letter Response Correspondence Documentation Requirements, for specific requirements that must be followed when documenting a letter response. Refer to IRM 25.23.9-7, BMF Identity Theft Research Requirement, for additional guidance on conducting necessary research and determining if the entity is legitimate.

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For guidance on input of TC 971 AC 504 or TC 971 AC 506, research should be handled as follows:

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If the taxpayer did not receive Letter 5263C or the taxpayer requests the letter be reissued:

Suspicious EIN's and/or Suspicious IRP may be elevated on Form 14566, BMF Identity Theft Referral, for further review through the EF Leads mailbox, "*W&I EF Referrals" , following IRM 25.23.9.8.2, Referrals to Return Integrity and Compliance Services (RICS). The Form 14566 will be reviewed by the RICS (Business Performance Lab (BPL) Entity Fabrication liaison for accuracy, an acknowledgment sent to the referring liaison within 3 business days and placed into the Green Category.

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Entities determined to be fabricated under IRM 25.23.9.8.1, Fabricated EIN Procedures, and IRM 25.23.11.7.6.1, Fabricated EIN Referrals, will be sent through the EF Leads mailbox, "*W&I EF Referrals" . The Form 14566, BMF Identity Theft Referral, will be reviewed by the RICS BPL Entity Fabrication liaison for accuracy, an acknowledgment sent to the referring liaison within 3 business days and placed into the Blue Category.

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Letters 5263C received as undeliverable should be handled as follows: