25.25.1 Return Integrity and Verification Operation Business Master File Procedures

Manual Transmittal

October 07, 2021

Purpose

(1) This transmits a revision to IRM 25.25.1, Revenue Protection, Return Integrity and Verification Operation Business Master File Procedures..

Material Changes

(1) Revised IRM section title to clearly define the primary business process - IPU 21U0929 issued 07-12-2021

(2) IRM 25.25.1.1.2 - IPU 20U1283 issued 12-03-2020 - Moved Program Management and Review below Responsibilities to IRM 25.25.1.1.4 to comply with Internal Control placement guidance

(3) IRM 25.25.1.1.5 - IPU 21U0282 issued 02-19-2021 - Updated Program Controls to comply with Internal Control guidance

(4) IRM 25.25.1.1.5 - IPU 20U1283 issued 12-03-2020 - Added Program Controls to comply with Internal Control guidance for all IRMs

(5) IRM 25.25.1.2 - IPU 20U1283 issued 12-03-2020 - Updated purpose of Entity Fabrication to identify fake businesses created to claim false refund and edited the BMFIC Dashboard Menu descriptors per BPL feedback

(6) IRM 25.25.1.3 - IPU 20U1283 issued 12-03-2020 - Updated section with program name change following organizational realignment

(7) IRM 25.25.1.3.2.1(3) - IPU 20U1283 issued 12-03-2020 - Updated table scenarios exception criteria to include no response guidance

(8) IRM 25.25.1.3.2.2(5) - IPU 20U1283 issued 12-03-2020 - Added no response criteria to table scenarios for Frivolous Return Program routing and indications of IDT to clarify procedural guidance to referral process between areas

(9) IRM 25.25.1.3.2.6 - IPU 20U1283 issued 12-03-2020 - Updated table to remove obsolete guidance on undeliverable Letter 5263C, Letter 6042C and the note for HQ staff to pull BMFIC report then added criteria for undeliverables with affixed United States Postal Service (USPS) label

(10) IRM 25.25.1.3.2.7 - IPU 21U0929 issued 07-12-2021 - Added section for BMF IDT Statute procedures including guidance on assessment expiration dates on BMF returns per coordination between Statute Coordinator, Taxpayer Advocate, and SMEs

(11) IRM 25.25.1.3.2.7.1 - IPU 21U0929 issued 07-12-2021 - Added section for BMF IDT Statute Referral Procedures to alleviate procedural gaps

(12) IRM 25.25.1.3.2.7.2 - IPU 21U0929 issued 07-12-2021 - Added section with guidance on Prompt Assessments and Barred Assessments

(13) IRM 25.25.1.3.3.1 - IPU 20U1283 issued 12-03-2020 - Added table and revised paragraph order to alleviate procedural confusion

(14) IRM 25.25.1.3.3.2 - IPU 21U0929 issued 07-12-2021 - Added guidance for reprocessing of paper return and creation of "Dummy Return" when an original return cannot be secured per SME clarification

(15) IRM 25.25.1.5(3) - IPU 21U0929 issued 07-12-2021- Added guidance for individual returns filed with an IDOC containing EIN for new Process Status (PS) 31 per program changes

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(17) IRM 25.25.1.5.1(2) - IPU 21U0929 issued 07-12-2021 - Added guidance for individual returns filed with an IDOC containing EIN of a potential fabricated entity for new Process Status (PS) 31 per organizational clarification

(18) IRM 25.25.1.5.2(1) - IPU 21U0929 issued 07-12-2021 - Added additional BMFOLE indication criterion when the entity has a payer agent filing and paying employment taxes on their behalf per SME feedback

(19) IRM 25.25.1.5.2(1) - IPU 20U1283 issued 12-03-2020 - Added IRM reference for Routing/Referrals if -Z freeze is present on account and updated additional Command Codes used for wage and withholding research per cross-functional clarification

(20) IRM 25.25.1.5.2(4) - IPU 20U1283 issued 12-03-2020 - Removed obsolete Entity Fabrication control contact requirement for case closing coordination per SME feedback

(21) IRM 25.25.1.5.2.1(2) (e) - IPU 21U0929 issued 07-12-2021 - Added EFDS disposition guidance on legitimate, BMF IDT, and abused EIN per organizational clarification

(22) IRM 25.25.1.5.2.1(2)(g) - IPU 21U0282 issued 02-19-2021 - Revised guidance to add notes in BMFIC, AMS, and EFDS per organizational clarification

(23) IRM 25.25.1.5.2.1(2)(h) - IPU 20U1283 issued 12-03-2020 - Updated alpha list to include TC 971-524 checkbox guidance and added paragraph to include requirement for activity comments per organizational clarification

(24) IRM 25.25.1.5.2.1(5) - IPU 21U0929 issued 07-12-2021 - Revised table to include updated account indicators and procedural changes per SME feedback

(25) IRM 25.25.1.5.2.1(5) - IPU 20U1283 issued 12-03-2020 - Added new if/then table to include process for actions taken when taxpayer self identifies without relation to business or entity per SME feedback

(26) IRM 25.25.1.5.2.2(2) - IPU 20U1283 issued 12-03-2020 - Added guidance to document research in BMFIC and EFDS per SME feedback

(27) IRM 25.25.1.5.2.2(3)(h) - IPU 21U0282 issued 02-19-2021 - Revised to document in BMFIC and EFDS per SME feedback

(28) IRM 25.25.1.5.2.3 - IPU 20U1283 issued 12-03-2020 - Removed obsolete requirement to update AMS history when re-issuing an Entity Fabrication (EF) letter and updated BMFIC input date requirement per procedural changes

(29) IRM 25.25.1.5.2.4(2)(G) - IPU 20U1283 issued 12-03-2020 - Revised alpha list to include guidance for updating Fabricated Entity TC 971-524 checkbox BMFIC and IDOCs and requirement to document research in BMFIC per organizational clarification

(30) IRM 25.25.1.5.2.5 - IPU 20U1283 issued 12-03-2020 - Removed obsolete undeliverable guidance for Letter 5263C and Letter 6042C and HQ staff BMFIC report pull requirements note, Added procedures for undeliverables with affixed United States Postal Service (USPS) label per procedural clarification

(31) IRM 25.25.1.5.2.5 - IPU 21U0282 issued 02-19-2021 - Revised from 6042C to 5263C and removed obsolete guidance on the handling of an undeliverable sent to the XREF per procedural clarification

(32) IRM 25.25.1.6 - IPU 20U1283 issued 12-03-2020 - Updated section with routing guidance to Accounts Management (AM) on amended returns with no IDT involvement and included secondary IRM reference for Case Processing for BMF Entity Fabrication per cross-functional clarification

(33) IRM 25.25.1.6 (1) - IPU 21U0282 issued 02-19-2021 - Updated IRM reference per SERP feedback

(34) IRM 25.25.1.6 (4) - IPU 21U0282 issued 02-19-2021 - Removed obsolete Letter 5263C reference per SME feedback

(35) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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(37) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(38) Editorial changes to title and content including renumbering made to subsections if applicable and updated OUO content that must be protected from public disclosure and to align with Plain Writing guidelines

Effect on Other Documents

IRM 25.25.1 dated 10-01-2020 is superseded. This IRM also incorporates the following IRM Procedural Updates (IPU) 20U1283 issued 12-03-2020, (IPU) 21U0282 issued 02-19-2021, and (IPU) 21U0929 issued 07/12/2021

Audience

Campus employees in Return Integrity and Verification Operations (RIVO), Return Integrity and Compliance Services (RICS)

Effective Date

(10-07-2021)

Denise D. Davis, Director
Return Integrity Verification Program Management
Wage and Investment Division

Program Scope and Objectives

  1. Purpose and Program Goals: This IRM section provides guidance for Return Integrity Verification Operations (RIVO) employees when screening Business Master File (BMF) returns for possible identity theft and Entity Fabrication. BMF returns are scored through the Dependent Database (DDb) or through the Return Review Program (RRP) system. These scoring processes identify potential fraud criteria including made up Employer Identification Number(s) (EINs) that do not exist or EINs that are tied to an existing legitimate business.

  2. Audience: The procedures in this IRM apply to Return Integrity Verification Operations (RIVO) employees.

  3. Policy Owner: The Return Integrity Verification Program Management (RIVPM) is the policy owner of this program.

  4. Program Owner: Return Integrity Verification Program Management (RIVPM) is the program office responsible for oversight over this program.

Background

  1. Return Integrity Verification Operations (RIVO) strengthens the integrity of the tax system by:

    • Protecting the public interest by improving IRS’s ability to detect and prevent improper refunds

    • Serving the public interest by taking actions fairly and appropriately to identify, evaluate and prevent the issuance of improper refunds

    • Helping taxpayers understand the refundable tax credits for which they are eligible

Authority

  1. Refer to the following:

    • IRM 1.2.1, Policy Statement 4-21

    • IRM 1.1.13, Organization and Staffing, Wage and Investment Division

    • Various Internal Revenue Code (IRC) sections including but not limited to:

    • IRC 6402(a), Authority to make credits or refunds

    • IRC 6401, Amounts treated as overpayments

    • IRC 6404, Abatements of tax

    • IRC 6213, Restrictions on making assessments and math error authority

Responsibilities

  1. Return Integrity Verification Program Management (RIVPM) has responsibility for information in this IRM. Information is published in the IRM on a yearly basis.

  2. The Director of RIVPM is responsible for the policy related to this IRM.

  3. The Chief of the RIVPM Policy and Analysis is responsible for ensuring this IRM is timely submitted to publishing each year.

  4. More information can be found in IRM 1.1.13.5, Return Integrity and Compliance Services.

Program Management and Review

  1. The program has reports to track the inventory, including receipts and closures.

  2. A quality control program is in place to review all processes to ensure accuracy and effectiveness.

Program Controls

  1. Revenue Protection, Integrity & Verification Identity Theft Return area will administer program controls, including but not limited to, overall program administration, income verification, notification to potential identity theft victims, reports to track inventory, and a quality control program in place to review all processes, which ensures accuracy and effectiveness. Additionally, access to the program information stored on the SharePoint site, Electronic Fraud Detection System (EFDS), Business Master File Identity Check (BMFIC), and Account Management Services (AMS) is protected by limiting access to those individuals that manage the program and specified employees. The following activities help ensure program success:

    • Conducting annual policy reviews

    • Protecting the public interest by improving IRS’s ability to detect and prevent improper refunds

    • Serving the public interest by taking actions fairly and appropriately to identify, evaluate and prevent the issuance of improper refunds

    • Maintaining related IRMs

    • Supplying IDT training, as needed

Acronyms

  1. The acronyms below are utilized in the Return Integrity Verification Operations (RIVO) Programs:

    Acronym Definition
    AC Action Code
    ACH Automated Clearing House
    AIMS Audit Information Management System
    ALC Account Locator Number
    AM Accounts Management
    AMS Account Management Services
    AOTC American Opportunity Tax Credit
    AQC Automated Questionable Credit Program
    ARAP Accelerated Refund Assurance Program
    ARG Frivolous Argument Codes
    ASFR Automated Substitute for Return
    AT Abusive Transactions
    ATAT Abusive Tax Avoidance Transactions
    AUR Automated Underreporter
    BFS Bureau of the Fiscal Service
    BKL/BKLD Bank Lead
    BMF Business Master File
    BMFIC Business Master File Identity Check
    BOD Business Operation Division
    BS Blocking Series
    CADE Customer Account Data Engine
    CAP Collection Appeals Program
    CAS Customer Account Services
    CC Command Code
    CCC Computer Condition Code
    CCP Centralized Check Process
    CD Code
    CDP Collection Due Process
    CE Contact Employer
    CEAS Campus Exam Automation Support
    CFC Campus Fraud Coordinator
    CI Criminal Investigation
    CIR Collection Information Repository
    CIS Correspondence Imaging System
    CP Computer Paragraph
    CSR Customer Service Representative
    CWSD Centralized Workload Selection and Delivery
    CY Calendar Year
    DD Direct Deposit
    DDb Dependent Database
    DISCL Disclaimer
    DLN Document Locator Number
    DM Data Mining
    DMAS Data Management and Analysis Support
    DOJ Department of Justice
    DSL Dynamic Selection List
    EF Entity Fabrication
    EFDS Electronic Fraud Detection System
    EIC Earned Income Credit
    EIN Employer Identification Number
    EL External Leads
    ELF Electronic Filing System
    ELP External Leads Program
    EUP Employee User Portal
    FEMA Federal Emergency Management Agency
    FFC Federal Fraud Case
    FMS Financial Management Service
    FOIA Freedom of Information Act
    FRE Fraud Referral and Evaluation
    FRP Frivolous Return Program
    FTA Fraud Technical Advisor
    FTC Fuel Tax Credit
    FTD Federal Tax Deposit
    FY Fiscal Year
    GATT General Agreement on Tariffs and Trade
    HC Hold Code
    HHS Health and Human Services
    HQ Headquarters
    HSH Household Help
    IA Installment Agreement
    IAT Integrated Automation Technologies
    IDOC Income Document
    IDRS Integrated Data Retrieval System
    IDT Identity Theft
    ILO In Lieu Of
    IMF Individual Master File
    IPSU Identity Protection Specialized Unit
    IRA Information Returns Acceleration
    IRC Internal Revenue Code
    IRM Internal Revenue Manual
    IRP Information Reporting Program
    IRS Internal Revenue Service
    ITAR Identity Theft Assistance Request
    ITIN Individual Taxpayer Identification Number
    ITLA Interactive Tax Law Assistant
    LDC Lead Development Center
    LMS Lead Management System
    LUQ Large Unallowable Questionable
    MeF Modernized e-file
    MFJ Married Filing Jointly
    MFT Master File Tax Account Code
    MMIA Manually Monitored Installment Agreement
    MOC Mode of Contact
    MS Mail Stop
    NACHA National Automated Clearing House Association
    NTINDV Not Individual
    OAR Operations Assistance Request
    OCSE Office of Child Support Enforcement
    OIC Offer in Compromise
    OTCnet Over the Counter Network
    PA Policy and Analysis
    P&A Planning and Analysis
    PII Personally Identifiable Information
    PIR Prior Actions by IRS
    POC Point of Contact
    PPIA Partial Pay Installment Agreement
    PRN Penalty Reference Number
    PS Process Status
    PTC Premium Tax Credit
    PUB Publication
    PY Prior Year
    QRP Questionable Refund Program
    RAC Refund Anticipation Check
    RACS Revenue Accounting Control System
    RAL Refund Anticipation Loan
    RC Reason Code
    R&C Receipt and Control
    RCD Reduction Completion Date
    RCO Return Chargeout
    REPT Reparation Tax
    RGS Report Generation Software System
    RICS Return Integrity & Compliance Services
    RIVO Return Integrity Verification Operations
    RIVPM Return Integrity Verification Program Management
    RO Revenue Officer
    RPC Return Processing Code
    RRP Return Review Program
    RTN Routing Transit Number
    SB/SE Small Business/Self Employed
    SC Source Code
    SD Source Document
    SERP Servicewide Electronic Research Project
    SFR Substitute for Return
    SLA Service Level Agreement
    SNOD Statutory Notice of Deficiency
    SP Submission Processing
    SPC Special Processing Code
    SRFM State Reverse File Match
    SSA Social Security Administration
    SSA_ORS Social Security Administration Online Reporting System
    SSN Social Security Number
    STARS Scheme Tracking and Referral System
    TAC Taxpayer Assistance Center
    TAR Technical Assistance Request
    TAS Taxpayer Advocate Service
    TC Transaction Code
    TCIS Treasury Check Information System
    TE Tax Examiner
    TIGTA Treasury Inspector General for Tax Administration
    TIN Taxpayer Identification Number
    TOP Treasury Offset Program
    TP Taxpayer
    TPP Taxpayer Protection Program
    TT Toll-Free Tax Technicians
    UC Unit Control Clerk
    UCC Uniform Commercial Code
    URC Unpostable Resolution Code
    UP Unpostable
    USPS United States Postal Service
    UTV Unable to Verify
    WI Wage and Investment
    WMS Workload Management System
    WOW Wage and Withholding Only
    XSF Excess Collection File

Related Resources

  1. The related resources listed below may be utilized for account research and issue resolution. These related resources may be accessed through the IRS Intranet-Servicewide Electronic Research Program (SERP) site.

    • IRM 25.25, Revenue Protection

    • IRM 25.23, Identity Protection and Victim Assistance

    • IRM 21, Customer Account Services

    • IRM 2, Information Technology

    • IRM 3, Submission Processing

  2. Letters associated with the procedures in this IRM are as follows:

    • Letter 5263C, Entity Fabrication

    • Letter 6042C, Entity Verification for Businesses

    • Letter 6217C, Entity Verification Response Letter

  3. Integrated Data Retrieval (IDRS) restricted access accounts are accounts where a user must request special permissions to access the account through IDRS. Follow IRM 21.2.1.3.2, Authorized IDRS Access.

    Exception:

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Business Master File Identity Check (BMFIC) Database

  1. Business Master File Identity Check (BMFIC) is a web application used to track and monitor cases that have been marked fraudulent, used to track letters, responses, calls, research, and determinations of case legitimacy. BMFIC is a combination of Entity Fabrication (EF) and Business Master File (BMF) Identity Theft (IDT) programs. EF tracks potential fraud on fake businesses created to claim false refunds. BMF IDT tracks fraud on EINs that are tied to an existing legitimate business. BMFIC is utilized to ensure a record is made of all pertinent actions taken on accounts.

  2. The BMFIC infrastructure includes:

    • Dashboard – Snapshot of inventory (All Cases, My Cases) and Case Status Summary.

    • Cases – View, add, edit cases and record actions taken on cases.

    • Import – Based on user permissions, import initial case inventory, update case actions in bulk.

    • Reports - Based on user permissions, view BMFIC reports consisting of correspondence information, time tracking, and undeliverable casework.

    • Settings - Based on user permissions, manage drop down menu options.

    • Case Search – Search for cases using EIN, Business Name, Document Locator Number (DLN), or Employee SEID.

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Return Integrity and Verification Operation (RIVO) BMF IDT Procedures

  1. RIVO BMF IDT program will follow the guidance provided in IRM 25.23.9, BMF Identity Theft Processing. These procedures are intended to provide supplemental guidance for RICS Tax Examiners (TE’s) specific actions.

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  3. BMFIC and Case Control Activity (CCA) reports must be utilized to monitor and manage inventory, ensuring inventory is being prioritized and worked in accordance with established guidelines.

Establishing Case

  1. Once Letter 6042C is sent to the taxpayer, IDRS controls are opened by HQ staff on the specific Master File Tax Account Code (MFT) and tax period to alert other areas of the possible identity theft.

    The control base contains the following:

    1. Activity: "POTENTIDT"

    2. Assign-To: "1481055555"

    3. Category: "TPPI"

    Note:

    As of June 2018, Letter 6042C replaced Letter 5263C for BMF IDT cases. Letter 5263C is now used for Entity Fabrication only.

  2. The remaining procedures in this IRM are generally performed by clerical staff. Any correspondence or undeliverable received in response to Letter 5263C or Letter 6042C should be treated as follows within 5 business days from correspondence received date:

    If And Then
    fax correspondence is received in response to Letter 5263C or Letter 6042C there is an open control to 1481055555, a BMF IDT IDRS employee number or no control open
    • Open/Update control to:

      • Activity: "FXMMDDYYYY"

      Note:

      Use the correspondence received date for "MMDDYYYY" .

      • Assign-To: Applicable BMF IDT Unit IDRS Number

      • Category: "TPPI"

      Note:

      Only open a new control if there is no existing open control to update or control was closed previously.

    • Update/Add correspondence in the BMFIC database and save. In the Correspondence section:

      • Date of Correspondence

      • Correspondence Type: "Fax"

      • Response from: Owner (i.e.Cross Reference (XREF) or Business)

    paper correspondence is received in response to Letter 5263C or Letter 6042C there is an open control to 1481055555, a BMF IDT IDRS employee number or no control open
    • Open/Update control to:

      • Activity: "CRMMDDYYYY"

      Note:

      Use the correspondence received date for "MMDDYYYY" .

      • Assign-To: Applicable BMF IDT Unit IDRS Number

      • Category: "TPPI"

      Note:

      Only open a new control if there is no existing open control to update or control was closed previously.

    • Update/Add correspondence in the BMFIC database and save. In the Correspondence section:

      • Date of Correspondence

      • Correspondence Type: "Mail Response"

      • Response from: Owner (i.e. XREF) or Business

    undeliverable correspondence is received in response to Letter 5263C or Letter 6042C  
    • Add correspondence in the BMFIC database and save. In the Correspondence section:

      • Date of Correspondence

      • Correspondence Type: "Undeliverable"

      • Response from: Owner (i.e. XREF) or Business

  3. Correspondence or referrals received from another area (e.g., Taxpayer Advocate Service (TAS) Operations Assistance Request (OAR), Form 4442 , e-mail, etc.) relating to a return selected by RICS for potential BMF IDT review should be updated/added in the BMFIC database within 5 business days from receipt and worked following normal case processing procedures.

    Exception:

    TAS OARs identified as "Expedite" must be acknowledged within one workday and a decision made within three days on whether the recommended action(s) can be taken. - Per SLA between TAS and W&I.

    Note:

    During periods of high volume, adjustments to inventory control time frames outlined in this IRM section will be coordinated and adjusted by management and HQ as needed.

  4. Once IDRS controls and BMFIC are updated to reflect the receipt of the correspondence, batch work for processing:

    If Then
    IDRS control shows the 1481055555 number or generic BMF IDT Units IDRS number
    • BMFIC must be updated to assign case prior to the case being closed.

    IDRS control shows a BMF IDT Technicians IDRS number
    • Update the BMFIC database, and assign case to the BMF IDT Technicians SEID/Name.

    • Route correspondence to the technician.

    IDRS control shows a Frivolous Return Program (FRP) Technicians IDRS number but not a BMF IDT Technician or Units IDRS number
    • Open a new IDRS control to a BMF IDT Units IDRS number.

    • BMFIC must be updated to assign the case prior to the case being closed.

Case Processing

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

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

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

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

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

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

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

      Note:

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

  2. Document the findings on Account Management Services (AMS) and in BMFIC 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, BMF Identity Theft Processing, for guidance on conducting necessary research and determining if the entity is legitimate.

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

  4. Any forms attached to the correspondence will be processed using established procedures. Refer to IRM 25.25.1.6 , Routing/Referrals, for additional information.

    Note:

    Responses requesting changes to the business entity (e.g., address change, business name change, or responsible party information update) must include Form 8822-B. Route complete responses to Entity for processing. For responses requesting changes and DO NOT contain the completed form, issue Letter 6217C advising the business to file a completed Form 8822-B. DO NOT update the business's entity information.

  5. If there are other tax modules on the account with an open BMF IDT control and you made a determination on your case, resolve all other cases as applicable based on your determination.

    1. Complete case processing for each tax module using the procedures in the following sections.

    2. If another tax module is assigned to another BMF IDT technician, contact that technician to coordinate proper case closing actions.

    Note:

    If you determine other tax modules selected for BMF IDT review contain incomplete processing, take necessary actions to resolve the tax modules.

  6. A return or correspondence received in response to another notice can be used in a case determination if the response and account research provides enough information to validate the suspended returns legitimacy. For example, a return or correspondence received in response to a CP 080 , CP 259, or other similar notice requesting a return to be filed and the original return is being held for BMF IDT review. If you cannot validate the suspended return without additional information from the taxpayer, refer to IRM 25.25.1.3.2.3, Reissue Letter Request, and follow procedures for reissuing a letter to obtain additional information for case processing. Refer to IRM 25.25.1.4, Letter Response Correspondence Documentation Requirements, for documentation requirements and file any response information used in case determination per IRM 25.25.1.3.3.1, Filing Responses.

    Note:

    If a return is received containing a live signature, you cannot destroy that return. It must be sent to files.

  7. For additional information relating to specific BMF forms refer to:

    1. IRM 21.7.2, , Employment and Railroad Tax Returns (e.g., Form 941, Form 943, Form 944 and Form 945)

    2. IRM 21.7.3, Unemployment Taxes (e.g., Form 940)

    3. IRM 21.7.4.4 , Income and Information Returns Procedures (e.g., Form 1041, Form 1065, and Form 1120 series returns)

  8. If case you are working was previously worked but reopened or additional response information is received, review case to ensure all applicable actions were taken properly and proceed as follows:

    1. If case corrections are necessary, follow existing IRM procedures to resolve any issues and close the case.

    2. If no corrections or additional updates are needed, close the BMF IDT IDRS control base with activity: "CLDPRVACT", and ensure BMFIC case is closed using same Closing Action used previously. Indicate in your closure comments that the case was previously worked.

  9. Every attempt will be made to work correspondence within 30 days from correspondence received date.

  10. Each individual selected return must be reviewed to determine if that return is IDT or not, regardless if a TC 150 is posted on the tax module or if another related case shows worked in BMFIC previously. All proper case processing actions, including addressing the IDT selection indicator on the account, must be completed when the case is closed.

  11. Account research includes researching selected return DLN to determine if that return is a mixed entity or mixed period return to ensure the proper case processing actions are completed on all associated tax modules for that same return.

Selected Returns - Posted as TC 150
  1. These procedures apply to responses for BMF IDT returns selected where the return has posted to the account. ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"

  2. 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.

  3. 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.

    If And Then
    1
    Response confirms IDT
    TC 150 DLN matches the DLN of the selected BMF IDT return
    • CMODE to the Ogden Campus (CMODEOG<xmit>)

    • Complete the adjustment to back out the return, complete all other applicable account actions. See IRM 25.23.9.9, Account Actions, for additional information

      • Ensure adjustment is input as Source Document (SD), attach response to a TXMOD screen print of the transmitted adjustment DLN and send to Files per local closed case procedures

    • Update and close IDRS control with activity: "IDTCONFRMD"

    • Input TC 971 AC 522. Follow IRM 25.23.9.6.3, Closing BMF Identity Theft Issues -TC 971 AC 522 CLSIDT, for proper input

    • Ensure Correspondence section is updated as applicable based on response received and save.

    • Update Closing Actions section in BMFIC database and save:

      • Closure Date

      • Closing Action: "IDT – Confirmed"

      • Add any required and applicable notes relating to your case determination

    2
    Response indicates no IDT involvement OR when specifically working no response casework
    Return meets FRP criteria OR there is an open IDRS control to a FRP technician’s IDRS number

    Note:

    Do not refer to FRP based on Frivolous Filer filters present on DDBMF alone. The return must also meet FRP criteria. For more information on Frivolous Arguments, see IRM 25.25.10-1

    • Send original response correspondence received to FRP. Specify on router why you believe return meets FRP criteria

      Exception:

      When working no response casework there is no correspondence received to route to FRP

    • Update and reassign BMF IDT IDRS control:

      • with Activity: "NOTIDT_FRP"

      • Assign-To: 1486900000

    • Reverse the TC 971 AC 522 when applicable. See IRM 25.23.9-5, Reversing BMF Identity Theft Indicators - TC 972 AC 522, for reversal procedures

    • Ensure Correspondence section is updated as applicable based on response received and save

    • Update Closing Actions section in BMFIC database and save:

      • Closure Date

      • Closing Action: "Not IDT – Friv"

      • Include in your closing comments why the return meets FRP criteria

    3
    Response indicates no IDT involvement OR when specifically working no response casework
    Return has no frivolous, potential fraudulent claims, questionable items, or research indicates return is not BMF IDT
    • Update and close IDRS control activity with "NOTIDT"

    • Input TC 571 using the date of the TC 570 you are reversing in the transaction date field to reverse our indicator and release freeze when applicable. See exception below

      Exception:

      If the Audit Information Management System (AIMS) status 10 or higher is present on the account (i.e. -L freeze) and there is a credit on the account or if another area has a freeze/case hold on the account that would be erroneously released by your input, DO NOT input any TC that will release the credits from the account. This includes not inputting TC to release credits if the account has any pending TC that will set a freeze when it posts (e.g. pending TC 971 AC 010 or AC 012-015).

    • Refer to IRM 25.25.1.3.3.1, Filing Responses, for additional information on filing correspondence when working cases using correspondence response

    • Reverse the TC 971 AC 522 when applicable. See IRM 25.23.9-5, Reversing BMF Identity Theft Indicators - TC 972 AC 522, for reversal procedures.

    • Ensure Correspondence section is updated as applicable based on response received and save.

    • Update Closing Actions section in BMFIC database and save:

      • Closure Date

      • Closing Action: "Not IDT"

      • Add any required and applicable notes relating to your case determination

    4
    Response is received OR when specifically working no response casework
    TC 150 DLN matches the DLN of the selected BMF IDT return And an account lock freeze code is present on ANY tax module (i.e. Z freeze)
    • Contact Criminal Investigation (CI) liaison and request permission to complete case actions based on your preliminary case determination

      If permission is granted:

      • Proceed with processing, closing, and filing your case. Follow existing procedures outlined within this table based on the case determination to ensure all necessary actions are taken


    If permission is not granted:
    • Update and close IDRS control with activity: "TO_CI"

    • File correspondence as applicable. Refer to IRM 25.25.1.3.3.1, Filing Responses, for guidance on properly associating correspondence

    • Ensure Correspondence section is updated as applicable based on response received and save

    • Update Closing Actions section in BMFIC database and save:

      • Closure Date

      • Closing Action: CI Controlled

      • Include in your closing comments no adjustment was input and document CI’s involvement

    5
    The taxpayer did not respond to Letter 6042C
    After researching account, unable to determine return is not BMF IDT OR research indicates IDT
    • Complete the adjustment to back out the return, complete all other applicable account actions. See IRM 25.23.9.9, Account Actions for additional information

    • Update and close IDRS control with activity:" IDT-DFLT"

    • Input the TC 971 AC 522. Follow IRM 25.23.9.6.3, Closing BMF Identity Theft Issues - TC 971 AC 522 “CLSIDT”, for proper procedures

    • Update Closing Actions section in BMFIC database and save:

      • Closure Date

      • Closing Action: "IDT – No Reply"

      • Add any required and applicable notes relating to your case determination

Selected Returns - Not Posted as TC 150
  1. These procedures apply to responses for BMF IDT returns selected where the BMF IDT return has not posted to the account. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. 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.

  3. 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.

  4. 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.

    Note:

    One-year suspension period is 52 cycles (weeks) from the cycle the TC 973 posted in. Refer to Document 5657 , Enterprise Computing Center - MTB Posting Cycle Calendar for posted cycle information.

  5. 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.

    If And Then
    1
    Response confirms IDT
    there is:
    A posted TC 971 AC 711
    • Input TC 971 AC 522 andfollow IRM 25.23.9.6.3, BMF Identity Theft Issues - TC 971 AC 522 “CLSIDT”

    • Update and close IDRS control with activity: "IDTCONFRMD"

    • File correspondence as applicable. Refer to IRM 25.25.1.3.3.1, Filing Responses, for guidance on properly associating correspondence

    • Ensure Correspondence section is updated as applicable based on response received and save

    • Update Closing Actions section in BMFIC database and save:

      • Closure Date

      • Closing Action: "IDT – Confirmed"

      • Add any required and applicable notes relating to your case determination

    2
    Response indicates no IDT involvement OR when specifically working no response casework
    Return meets FRP criteria OR there is an open IDRS control to a FRP technician’s IDRS number AND there is:
    A posted TC 971 AC 711

    Note:

    Do not refer to FRP based on Frivolous Filer filters present on DDBMF alone. The return must also meet FRP criteria. For more information on Frivolous Arguments, see IRM 25.25.10-1

    • Send original response correspondence received to FRP. Specify on router why the return meets FRP criteria

      Exception:

      When working no response casework there is no correspondence received to route to FRP

    • Update and reassign BMF IDT IDRS control:

      • with Activity: "NOTIDT_FRP"

      • Assign-To: 1486900000


    Only 1 posted TC 973 and TC 971 AC 711:
    • Input TC 971 AC 713 using the DLN of the posted TC 973 . Refer to IRM 25.25.1.3.3.3, Input of TC 971 AC 712 or 971 AC 713, for proper input. If there is already a posted TC 150 on the tax module, input TC 570 to hold any credits if freeze not already present and input TC 972 AC 711 instead. Refer to IRM 25.25.1.3.3.4, Input of TC 972 AC 711, for proper input

    Exception:

    If tax module contains an unreversed TC 570 that posted in a cycle prior to the TC 971 AC 711 posted cycle for the return you deem good that is to post as the TC 150, you must input a TC 571 to reverse that TC 570 and monitor the case, pending posted of TC 571. Once TC 571 posts, input TC 971 AC 713 using the DLN of the posted TC 973.


    Multiple posted TC 973s and TC 971 AC 711s:
    • Review CC TRDBV to determine which return you need to post (DLN of return deemed "good" )

      • Input the TC 971 AC 713 using the DLN of the TC 973 you selected for posting. Refer to IRM 25.25.1.3.3.3, Input of TC 971 AC 712 or 971 AC 713, for proper input. If there is already a posted TC 150 on the tax module, input TC 570 to hold any credits if freeze not already present and input TC 972 AC 711 instead. Refer to IRM 25.25.1.3.3.4, Input of TC 972 AC 711, for proper input

        Exception:

        If tax module contains an unreversed TC 570 that posted in a cycle prior to the TC 971 AC 711 posted cycle for the return you deem good that is to post as the TC 150, you must input a TC 571 to reverse that TC 570 and monitor the case, pending posted of TC 571. Once TC 571 posts, input TC 971 AC 713 using the DLN of the posted TC 973.

        Note:

        If the return you need to post has a TC 973 posting cycle greater than 1 year old you need to secure the return and send it back through processing. These returns must be sent through special processing to ensure they are "X" coded to hold the refund. Follow procedures in IRM 25.25.1.3.3.2, Reprocessing Returns.

      No TC 973 posted but TC 971 AC 711 posted:
      • If return is secured (TC 599 posted in same cycle as TC 971 AC 711) or return is unpostable, monitor account pending posting of TC 973 for 12 weeks

      • If no posted TC 973 after 12 weeks, input TC 972 AC 711. Refer to , IRM 25.25.1.3.3.4 ,Input of TC 972 AC 711, for proper input

    • Reverse the TC 971 AC 522 when applicable. See IRM 25.23.9-5, Reversing BMF Identity Theft Indicators - TC 972 AC 522, for reversal procedures

    • Ensure Correspondence section is updated as applicable based on response received and save

    • Update Closing Actions section in BMFIC database and save:

      • Closure Date

      • Closing Action: "Not IDT- Friv"

      • Include in your closing comments why you believe return meets FRP criteria.

    3
    Response indicates no IDT involvement OR when specifically working no response casework
    Return has no frivolous, potential fraudulent claims, questionable items, or research indicates return is not BMF IDT AND there is
    a posted TC 971 AC 711.
    • Update and close IDRS control with "NOTIDT"


    Only 1 posted TC 973 and TC 971 AC 711:
    • Input TC 971 AC 712 using the DLN of the posted TC 973. Refer to IRM 25.25.1.3.3.3, Input of TC 971 AC 712 or 971 AC 713, for proper input. If there is already a posted TC 150 on the tax module, input TC 972 AC 711 instead. Refer to IRM 25.25.1.3.3.4 , Input of TC 972 AC 711, for proper input


    Multiple posted TC 973s and TC 971 AC 711s:
    • Review CC TRDBV to determine which return you need to post (DLN of return deemed "good" )

      • Input the TC 971 AC 712 using the DLN of the TC 973 you selected for posting. Refer to IRM 25.25.1.3.3.3, Input of TC 971 AC 712 or 971 AC 713, for proper input. If there is already a posted TC 150 on the tax module, input TC 972 AC 711 instead. Refer to IRM 25.25.1.3.3.4, Input of TC 972 AC 711, for proper input

        Note:

        If the return you need to post has a TC 973 posting cycle greater than 1 year old you need to secure the return and send it back through processing. . Follow procedures in IRM 25.25.1.3.3.2, Reprocessing Returns.

      No TC 973 posted but TC 971 AC 711 posted:
      • If return is secured (TC 599 posted in same cycle as TC 971 AC 711) or return is unpostable, monitor account pending posting of TC 973 for 12 weeks

      • If no posted TC 973 after 12 weeks, input TC 972 AC 711. Refer to IRM 25.25.1.3.3.4,, Input of TC 972 AC 711, for proper input

    • Refer to IRM 25.25.1.3.3.1, Filing Responses, for additional information on filing correspondence when working cases using correspondence response

    • Reverse the TC 971 AC 522 when applicable. See IRM 25.23.9-5, Reversing BMF Identity Theft Indicators - TC 972 AC 522, for reversal procedures

    • Ensure Correspondence section is updated as applicable based on response received and save

    • Update Closing Actions section in BMFIC database and save:

      • Closure Date

      • Closing Action: "Not IDT"

      • Add any required and applicable notes relating to your case determination

    4
    Response is received OR when specifically working no response casework
    Account lock freeze code present on ANY tax module (i.e. Z freeze) and there is:
    A posted TC 971 AC 711
    • Contact CI liaison and request permission to complete case actions based on your preliminary case determination.
      If permission is granted:

      • Proceed with processing, closing, and filing your case. Follow existing procedures outlined within this table based on the case determination to ensure all necessary actions are taken

      If permission is not granted:

    • Update and close IDRS control with activity: TO_CI

    • File correspondence as applicable. Refer to IRM 25.25.1.3.3.1, Filing Responses, for guidance on properly associating correspondence

    • Ensure Correspondence section is updated as applicable based on response received and save

    • Update Closing Actions section in BMFIC database and save:

      • Closure Date

      • Closing Action: CI Controlled

      • Include in your closing comments CI’s involvement

    5 The taxpayer did not respond to Letter 6042C After researching account, unable to determine return is not BMF IDT OR research indicates IDT
    • Update and close IDRS control with "IDT-DFLT"

    • Input TC 971 AC 522. Follow IRM 25.23.9.6.3 , Closing BMF Identity Theft Issues -TC 971 AC 522 CLSIDT, for proper input

    • Update Closing Actions section in BMFIC database and save:

      • Closure Date

      • Closing Action: "IDT - No Reply"

      • Add any required and applicable notes relating to your case determination

Reissue Letter Request
  1. 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:

    If Then
    You can validate the selected return without additional information from the taxpayer
    • Do not reissue letter

    • Work case using procedures outlined in IRM 25.25.1.3.2, Case Processing

    You cannot validate the selected return without additional information from the taxpayer
    • Reissue letter

    • Update IDRS control activity: "LTRREISSU"

    • Update BMFIC to input the date you reissued the letter.

No Response Received to Letter 6042C
  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    BMFIC data will be used to assist in identifying cases requiring letter reissuance.

  2. 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.

  3. 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:

    1. Closing open IDRS BMF IDT control bases

    2. Taking applicable account actions

    3. Updating/closing case in the BMFIC database

  4. 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.

  5. 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.

Cases Requiring Special Handling
  1. There are instances where cases require special or expedited handling. Guidance is provided by HQ for handling those cases.

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

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

Business Master File (BMF) Identity Theft (IDT) Undeliverable Responses
  1. Letters 6042C received as undeliverable should be handled as follows:

    If ... Then ...
    Envelope doesn't contain an affixed United States Postal Service (USPS) forwarding address label OR envelope does contain an affixed USPS forwarding address label but doesn't meet criteria outlined in next If scenario listed below
    • Ensure undeliverable was recorded received in Correspondence section of BMFIC

    • Destroy letter as classified waste, per IRM 21.5.1.4.10, Classified Waste

    Envelope does contain an affixed USPS forwarding address label with new address that differs from address on letter AND entity’s name printed on the USPS label matches exactly to entity’s name printed on the letter
    • Ensure undeliverable was recorded received in Correspondence section of BMFIC

    • Update the entity’s address to the address on the USPS label in both IDRS and BMFIC as applicable

      Note:

      If the undeliverable is the letter sent to the XREF associated with the business entity and the taxpayer’s first name is like the one on the USPS label but the last name is an exact match, confirm whether IRS records show any other taxpayers with similar first names and exact same last name at the same address. If not, update the taxpayer’s address. Otherwise, do not update the taxpayer address.

    • Reissue letter to the new updated address

    • Record a letter was reissued in BMFIC by adding a letter record that includes the letter reissued, date you reissued the letter, and to whom it was reissued to

    • Add note in both AMS and BMFIC indicating address was updated to address on the USPS label affixed to undeliverable Letter 6042C

    • Destroy letter as classified waste, per IRM 21.5.1.4.10, Classified Waste

    Caution:

    Only update the address if case meets criteria outlined above. If case does not meet the criteria outlined, DO NOT update the address or reissue the letter.

Statute Procedures for RICS BMF IDT
  1. 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.

    1. Assessment Statute Expiration Date (ASED) - 3 years from the original return due date or received date, whichever is later.

      Note:

      Forms 941, 943, 944, and 945 is 3 years from April 15 of the following year or received date, whichever is later.

      Caution:

      If the ASED will expire within 90 days (except for reprocessing , which is 180 days), route using procedures below to Statutes for clearance prior to routing to any other area. The area that first routes a case to another area other than the Statutes function when the expiration period is less than 90 days will be held accountable for the barred assessment.

    2. Refund Statute Expiration Date (RSED) - 3 years from the date the original return was filed or 2 years from the date the tax was paid, whichever is later.

    3. Collection Statute Expiration Date (CSED) - 10 years from the legal assessment date.

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

    1. Whether or not a TC 150 is posted.

    2. Whether or not a tax liability is claimed on the return.

    3. If return needs to be reprocessed as the original return or if an adjustment to tax is necessary.

    4. The original due date of the tax return, refer to Document 6209 Section 2- Due Date of Returns.

    5. The received date of the tax return. For electronically filed returns, you will use the “IRS received date” listed on Modernized E-File (MeF) return record in Employee User Portal (EUP). For paper returns, you will use the Julian Date in return DLN. Refer to IRM 3.11.3.8.2, Determining the Received Dates, for more information.

  3. 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.

  4. 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:

    If... Then...
    1 - ASED
    The ASED or more than 180 days from expiring
    OR
    The return has a tax liability of zero on the total tax line of the return
    • Follow procedures in IRM 25.25.1.3.3.2, Reprocessing Returns, to secure, edit, and send return to SP for reprocessing.

    • Close case using existing procedures outlined in IRM 25.25.1, Return Integrity and Verification Operation Business Master File Procedures.

    2 - ASED Statute Imminent
    The ASED is 180 days or less from expiring
    and
    no TC 150 on the module with a tax liability greater than zero claimed on the return
    • Complete all TE steps outlined in IRM 25.25.1.3.2.7.1, BMF Statute Referral Procedures, to route case to RIVO BMF Statute Coordinator for statute clearance or Quick/Prompt Assessment procedures to be followed due to imminent ASED.

    3 - ASED Statute Barred
    The ASED is expired
    and
    the return has a tax liability greater than zero claimed on the return
    • Do not send the return to processing.

    • Complete all TE steps outlined in IRM 25.25.1.3.2.7.1, BMF Statute Referral Procedures, to route case to RIVO BMF Statute Coordinator for Barred Assessment procedures to be followed due to the expired ASED.

BMF Statute Referral Procedures
  1. This section provides guidance to ensure all steps are completed when a referral to the RIVO BMF Statute Coordinator is necessary for RICS BMF IDT case resolution. Review case to determine if return meets statute criteria.

  2. For reprocessing returns, TE must determine if the TC 973 has posted but no TC 150 has posted to the tax module.

    Note:

    Refer to IRM 25.23.9.4.1, BMF Returns Selected for Return Integrity and Compliance Services (RICS) Review, for more detailed information on returns selected with a TC 971 AC 711 and TC 973.

  3. TE updates the open IDRS control base, changing status to “M” and activity field to “STATCOOR”. TE will monitor case for 45 days to ensure case action has been taken
    .If no action has been taken after 45 days, Team Lead must follow-up with BMF Statute Coordinator.

  4. There is no requirement to follow-up with the Statute Coordinator if any of the following appear on the account:

    • BMF Statute Coordinator IDRS control 1481044444 with activity code “F2859”

    • Pending or posted TC 971-665

    • Pending or posted TC 370

    • Pending TC 150

  5. TE sends e-mail to their Team Lead and includes the following:

    1. E-mail must contain “Statute, Barred or Imminent, Team, ASED Date” information in the subject line.

    2. Completed statute referral spreadsheet containing all applicable case information.

    3. Attach case documentation such as the edited return for reprocessing. If unable to secure paper return, send complete TRDBV prints.

  6. Team Lead reviews case information TE sent and forwards case information to the Statute Coordinator. Team Lead opens a new IDRS control base to the RIVO BMF Statute Coordinator with “1481044444”, activity code “SNT2STAT”, status code “M”, category code “MISC”

    Note:

    If case meets statute imminent criteria, the 45 days does not apply. Activity code “IMT2STAT’ will be used and the Team lead will send an e-mail to the RIVO BMF Statute Coordinator advising them of the time-sensitive case requiring immediate actions.

  7. RIVO BMF Statute Coordinator reviews case information from Team Lead and takes all appropriate actions required.

  8. RIVO BMF Statute Coordinator updates internal tracking sheet with additional tracking information. Team Lead monitors the tracking sheet for updates.

  9. TE will close the open RIVO BMF Statute Coordinator base once all actions are completed.

  10. TE will finish closing the case as outlined in IRM 25.25.1.3.2 , Case Processing..

Prompt Assessments and Barred Assessments
  1. A Prompt Assessment is required when the tax return with a tax greater than zero was removed (zeroed out) or was not assessed and the Assessment Statute Expiration Date (ASED) is within 90 days of expiring (180 days for reprocessing returns). Based on a Statute Referral received, the RIVO BMF Statute Coordinator will complete Form 2859, Request for Quick or Prompt Assessment and complete a prompt assessment as required.

  2. A Barred Assessment occurs when the tax return with a tax greater than zero was removed (zeroed out) or was not assessed and the Assessment Statute Expiration Date (ASED) has expired. Based on the Statute Referral received, the RIVO BMF Statute Coordinator will complete all required actions and prepare Form 9355, The Barred Statute Report. Refer to IRM 25.6.1.13, Barred Assessment/Barred Statute Cases, for more information and actions required.

Closing Actions

  1. Purpose of this section is to provide additional guidance for filing, reprocessing, and specific closing actions relating to RICS RIVO BMF IDT casework.

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

    • Prior to filing responses or any documentation for BMF IDT casework, you must change your IDRS mode to Ogden Campus using Command Code (CC) CMODE (enter CMODEOG<xmit>). If your IDRS session closes for any reason and you need to file a response or documentation, you must change modes to Ogden Campus again upon signing back into IDRS.

    • If the final case determination is not IDT and the letter response correspondence and associated documents received are documented fully in both BMFIC and AMS, the letter response correspondence can be destroyed as classified waste. Refer to IRM 21.5.1.4.10, Classified Waste, for additional information.

      Exception:

      Documents received through E-fax do not require any Classified Waste markings since they are received electronically.

      Caution:

      Prior to destroying documentation as classified waste, see IRM 25.25.1.4, Letter Response Correspondence Documentation Requirements, for specific documentation requirements.

    • If the final case determination is anything other than not IDT, the letter response correspondence and associated documents must be filed using procedures outlined below.

      Note:

      Original documents (e.g., original death certificate) received must be returned to the Business/Taxpayer using Form 3699.

  2. 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.

    Note:

    To identify an e-file or mag-tape DLN refer to Document 6209, Section 4.3, Campus and File Location Codes, for more information.

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

    If Then
    1
    TC 150 posted return was filed by paper
    • File the documentation using Form 9856 , Attachment Alert to Document Retention, (purple barney) and attach response correspondence to the controlling DLN (TC 150 DLN).

      Exception:

      If you input a TC 290 .00 with HC 3 as SD to change controlling DLN, attached your documentation to a TXMOD screen print of the transmitted adjustment DLN and sent to Files per local closed case procedures.

      Exception:

      DO NOT input a TC 290, if the overpayment must remain frozen on the account. The TC 290 will reverse the hold code and may issue an erroneous refund. Instead, send case documentation to alpha file.

    2
    TC 973 posted return was filed by paper
    • File the documentation using Form 9856, Attachment Alert to Document Retention (purple barney) and attach response correspondence to the controlling DLN (TC 973 DLN).

      Note:

      If multiple TC 973’s, use the DLN of the earliest posted TC 973.

    3
    TC 150 posted return was filed electronically
    • File the documentation using TC 290 .00 with HC 3 as SD and use the appropriate blocking series. Refer to IRM 3.13.2.2.10, Associating Documents to an E-Filed Return, for additional information.

      Note:

      Ensure to change IDRS mode to Ogden Campus prior to TC 290 input .

      Caution:

      DO NOT input a TC 290, if the overpayment must remain frozen on the account. The TC 290 will reverse the hold code and may issue an erroneous refund. Instead, send case documentation to alpha file.

    4
    TC 973 posted return was filed electronically
    • Use Form 3210, Document Transmittal, to send documentation to alpha files. Refer to IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

    5
    There is no posted TC 973 or TC 150
    • Use Form 3210, Document Transmittal, to send documentation to alpha files. Refer to IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

  4. 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.

  5. When sending documentation to alpha files via Form 3210:

    • Ensure documentation contains EIN, Entity's Name (e.g., Business, Trust, Estate name), MFT, Tax Period, and received date of correspondence on front page of documentation

    • Form 3210 should contain that same information in the Documentation Identification section

    • In the 'Remarks' section notate: "BMF Identity Theft documentation, store in Alpha Files"

    • Place documentation in alphabetical order by year of receipt (name control, year received) prior to shipping to Files

Reprocessing Returns
  1. 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.

    Note:

    One-year suspension period is 52 cycles (weeks) from the cycle the TC 973 posted in. Refer to Document 5657 , Enterprise Computing Center - MTB Posting Cycle Calendar for cycle information..

  2. 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.

    Note:

    If a return sent to be reprocessed is selected again by a BMF IDT filter, then a TC 971 AC 712/713 can be input to post the reprocessed return. Use the TC 973 DLN of the reprocessed return only if you can clearly determine that return is the reprocessed return and are certain the original received date was indicated on the reprocessed return.

  3. Secure return that requires reprocessing:

    1. If return was electronically submitted, print Employee User Portal (EUP) return and have it processed as paper using the original received date. Use "IRS received date" listed on Modernized E-File (MeF) return as original received date.

    2. If return was filed by paper, ESTAB the TC 973 and have it reprocessed using the original received date. Use earliest received date as original received date. See IRM 3.11.3.8.2 , Determining the Received Dates, for more information. Refer to OCSC 0839 ESTAB job aid for more information on document requests.

      Note:

      You may use a copy of the return if available and the return is a true duplicate of the return you need reprocessed. Ensure to edit the return properly for reprocessing. If you are unable to obtain a copy of paper return by ESTAB, Letter 6217C request response, or from another IRS system such as AMS CIS image then a "dummy" return will need to be prepared and sent to processing. See IRM 21.5.2.4.23.11, Reprocessing "Dummy" Returns, for more information. A "dummy" return should only be prepared as a last resort.

  4. Edit all BMF tax returns in green:

    1. Line through the original DLN so a new DLN will be assigned during processing.

    2. Write "Process as Original" on the top of return.

    3. Ensure the original received date is stamped or written on return.

    4. Write Do Not Correspond for a Signature below the signature line when reprocessing a return copy.

    5. Circle out "Copy" or "Duplicate" if present when reprocessing a return copy.

    6. If the return was "E" coded, circle out the "E" code on the return.

  5. 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:

    1. Make a copy of the edited return to route to FRP.

    2. Attach Form 4227, Intra-SC Reject or Routing Slip, containing the following information:
      Enter “RICS BMF IDT M/S 9002” in the Name-Unit box
      Check “Reject Correction” box
      Check “Other Activity (explain)” box and enter “Attention Lead”
      Check “Other (explain)” box and enter: “CCC “X”, 331. Do not allow refund. When completed, return to FRP M/S 4450.”

    3. Route copy of the edited return along with the original response correspondence received to FRP. Specify on router you are attaching copy of edited return already sent to be reprocessed and indicate why you believe return meets FRP criteria.

  6. 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.

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

Input of TC 971 AC 712 or 971 AC 713
  1. 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.

  2. 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.


  3. Obtain the following information:

    • EIN

    • MFT and Tax Period of the identity theft incident

    • Navigate to CC TXMOD for the selected MFT and Tax Period


    Enter CC REQ77
    CC FRM77 is displayed for the selected MFT and Tax Period
    Enter the TC 971 AC 712 or AC 713
    • TC> Enter 971

    • TC971/151-CD> Enter either 712 or 713 as applicable

    • TRANS-DT> Leave blank; will auto populate with current date

    • REVERSAL-DLN> Enter DLN of the TC 973 you need posted as TC 150

    • REMARKS> Enter "W&I RICS NOT IDT"

    Note:

    If the tax module already contains a posted TC 150, do not input a TC 971 AC 712 or AC 713 since only one TC 150 can post to the account. Once the TC 150 posts, input of a second TC 971 AC 712 or 713 will result in an unpostable . In this instance, refer to IRM 25.25.1.3.3.4, Input of TC 972 AC 711, for proper TC to input.

Input of TC 972 AC 711
  1. 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.

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

    1. TC 973 has been deleted from the suspense file and you need to send return to be reprocessed to post as the TC 150

    2. TC 971 AC 711 has posted, you have monitored the account for 6 weeks, but no TC 973 has posted (for example: TC 971 AC 711 and TC 599 posted in same cycle, but no TC 973 has posted. Monitor account for 6 weeks to see if TC 973 posts. If TC 973 posts, you can process your case using normal processing procedures)

    3. Tax module already contains a posted TC 150 return



  3. Obtain the following information:

    • EIN

    • MFT and Tax Period of the identity theft incident

    • Navigate to CC TXMOD for the selected MFT and Tax Period


    Enter CC REQ77
    CC FRM77 is displayed for the selected MFT and Tax Period
    Enter the TC 972 AC 711
    • TC> Enter 972

    • TC971/151-CD> Enter 711

    • TRANS-DT> Leave blank; will auto populate with current date

    • MISC> Enter DLN of the TC 971 AC 711 you are reversing

    • REMARKS> Enter "W&I RICS NOT IDT"

Resolving Unpostables

  1. Refer to IRM 3.12.279 , BMF/CAWR/PMF Unpostable Resolution, for information on unpostable conditions and procedures.

  2. Unpostable Code (UPC) 368 most often occurs when a TC 971 AC 712/713 attempts to post and no TC 150 ID Theft record is present in the suspense file. Either the TC 150 already posted, no TC 973 is on the account, or TC 973 posting date is past the one-year suspension time frame causing it to be deleted from the suspense file. Refer to IRM 3.12.279.164, UPC 368 RC 1 Auto Closed, for additional information. Use the following table to resolve this condition:

    If Then
    1
    TC 150 is posted because another TC 971 AC 712/713 has already posted to the tax module
    • Do not re-input TC 971 AC 712/713.

    • Close the unpostable control.

    2
    No TC 973 on tax module or TC 150 is unpostable

    Note:

    Return was determined to be unprocessable by SP

    • Do not re-input TC 971 AC 712/713

    • Input TC 972 AC 711 if applicable. Refer to IRM 25.25.1.3.3.4, Input of TC 972 AC 711, for proper input.

    • Follow procedures in IRM 25.25.1.3.3.1, Filing Responses, to send correspondence received to Alpha files.

    • Close the unpostable control.

    3
    TC 973 posted date is over 1 year old

    Note:

    One-year suspension period is 365 days from posted TC 973 Julian Date

    • Do not re-input TC 971 AC 712/713.

    • Input TC 972 AC 711. Refer to IRM 25.25.1.3.3.4, Input of TC 972 AC 711, for proper input.

    • Follow procedures in IRM 25.25.1.3.3.2, Reprocessing Returns, to secure return and send it back through processing.

    • Close the unpostable control.

    4
    TC 150 not posted and an unreversed TC 973 and TC 971 AC 711 is on tax module
    • Re-input TC 971 AC 712/713 while ensuring to use correct DLN in REVERSAL-DLN field of FRM77.

    • Close the unpostable control.

  3. UPC 327 most often occurs when a TC 290 attempts to post to a tax module which did not contain a posted return. Refer to IRM 3.12.279.118, UPC 327 RC 1 TC 150 Not Posted, for additional information. Use the following table to resolve this condition:

    If Then
    1
    TC 150 has now posted
    • Re-input TC 290 as applicable

    • Close unpostable control

    2
    TC 150 is pending to post
    • Wait for TC 150 to post, then re-input TC 290 as applicable

    • Close unpostable control

    3
    TC 150 has not posted
    • Do not re-input TC 290

    • Follow procedures in IRM 25.25.1.3.3.1, Filing Responses, to send correspondence received to Alpha files.

    • Close unpostable control

Letter Response Correspondence Documentation Requirements

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

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

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

Business Masterfile (BMF) Entity Fabrication (EF) Procedures

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" .

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

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

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

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

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Establishing a Case for BMF Entity Fabrication

  1. Once Letter 5263C is sent to the taxpayer, IDRS controls are opened on the entity account to alert other areas of the possible fabricated entity. This initial control base is only established when initial letter is sent. If a case has been closed previously but additional correspondence is received, a new control base will be opened to reflect the correspondence received as outlined in paragraph 3 below.
    The control base contains the following:

    1. Activity - "POTENTEF"

    2. Assign-To - "1481400000"

    3. Category - "TPPI"

    Note:

    As of June 2018, Letter 5263C is used for Entity Fabrication only.

  2. Individual returns filed with an IDOC containing the EIN of a potential fabricated entity will be placed into EFDS Process Status 31 “ACE Collections - Possible Fabricated Entity or Suspicious IRP” with a note “Potential Fabricated Entity” and a TC 971 AC 199 MISC “AMWEX60033 IRP EFDS” will be input on IDRS to hold the refund until a response is received and/or the determination is made. See Exhibit 25.25.1-3, EF Standard Notes and Actions for EFDS and AMS, for EFDS disposition based on determination when closing case.

  3. Any correspondence or undeliverable received in response to the Letter 5263C will be stamped received and within 5 business days from correspondence received date should be treated as follows:

    If And Then
    1
    fax correspondence is received in response to Letter 5263C
    there is an open control to 1481400000, an EF IDRS employee number or no control open
    • Open/Update control activity to: "FXMMDDYYYY"

      Note:

      Use the correspondence received date for "MMDDYYYY"

    • Assign-To: Applicable EF Unit IDRS Number

    • Category: "TPPI"

      Note:

      Only open a new control if there is no existing open control to update or control was closed previously.

    • Update/Add correspondence in the BMFIC database and save. In the Correspondence section:

      • Date of Correspondence

      • Correspondence Type: "Fax"

      • Response from: Owner (i.e. XREF) or Business

      • Printed Letter Date (optional field): Date printed on the letter mailed that was received back with response

      • URL (optional field): URL link to scanned image

    2
    paper correspondence is received in response to Letter 5263C
    there is an open control to 1481400000, an EF IDRS employee number or no control open
    • Open/Update control activity to: "CRMMDDYYYY"

      Note:

      Use the correspondence received date for "MMDDYYYY"

    • Assign-To: Applicable EF Unit IDRS Number

    • Category: "TPPI"

      Note:

      Only open a new control if there is no existing open control to update or control was closed previously.

    • Update/Add correspondence in the BMFIC database and save. In the Correspondence section:

      • Date of Correspondence

      • Correspondence Type: "Mail Response"

      • Response from: Owner (i.e. XREF) or Business

      • Printed Letter Date (optional field): Date printed on the letter mailed that was received back with response

      • URL (optional field): URL link to scanned image

    3
    undeliverable correspondence is received in response to Letter 5263C
    there is an open control to 1481400000, an EF IDRS employee number or no control open
    • Add correspondence in the BMFIC database and save. In the Correspondence section:

      • Date of Correspondence

      • Correspondence Type: "Undeliverable"

      • Response from: Owner (i.e. XREF) or Business

      • Printed Letter Date (optional field): Date printed on the letter mailed that was received back with response

      • URL (optional field): URL link to scanned image

  4. Correspondence or referrals received from the *W&I EF Referrals mailbox or another area (e.g., Form 4442 or ATAO ) should be updated/added in the BMFIC database within 5 business days from receipt and worked following normal case processing procedures.

    Note:

    During periods of high volume, adjustments to inventory control time frames outlined in this IRM section will be coordinated and adjusted by management and HQ as needed.

  5. Once IDRS controls and BMFIC are updated to reflect the receipt of the correspondence, assign the correspondence to a EF Technician for review as follows:

    If Then
    1
    IDRS control shows the 1481400000 number
    • Reassign the IDRS control to the EF Technicians number.

    • Update the BMFIC database, and assign case to the EF Technicians SEID/Name.

    • Route the correspondence to the technician.

    2
    IDRS control shows an EF Technicians IDRS number
    • Update the BMFIC database, and assign case to the EF Technicians SEID/Name.

    • Route the correspondence to the technician.

    3
    IDRS control shows a FRP Technicians IDRS number but not an EF Technician
    • Open a new IDRS control to an EF Technician’s number.

    • Update the BMFIC database, and assign case to the EF Technicians SEID/Name.

    • Route the correspondence to the technician.

Case Processing for BMF Entity Fabrication

  1. It is essential to research multiple platforms and review the research as a whole prior to making a determination, including research of the XREF SSN associated with the case's EIN and verification of any answers provided in a letter correspondence received.
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

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

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

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


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

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

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

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

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

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

  2. Any forms attached to the correspondence will be processed using established procedures. Refer to IRM 25.25.1.6, Routing/Referrals, for additional information.

    Note:

    Responses requesting changes to the business entity (e.g., address change, business name change, or responsible party information update) must include Form 8822-B. Route complete responses to Entity for processing. For responses requesting changes and DO NOT contain the completed form, issue Letter 6217C advising the business to file a completed Form 8822-B. DO NOT update the business's entity information.

  3. Every attempt will be made to work correspondence within 30 days from correspondence received date.

  4. If there are other open EF controls on the account and you made a determination on your case, resolve all other cases and controls as applicable based on your determination.

Letter 5263C Response Received
  1. 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.

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

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

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

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

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

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

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

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

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

      Note:

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

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

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    If ... And ... Then ...
    The IMF cross reference taxpayer claims to have no affiliation with the business, self-identifies ID theft and research shows no association with the EIN there is no TC 971 AC 504 or TC 971 AC 506 on IMFOLE
    1. Input a TC 971 AC 504 on CC ENMOD using REQ77 or REQ77 IAT tool.

    2. Use the date case closed in BMFIC or IRS received date of the documents provided by the taxpayer in support of the identity theft allegation as the SECONDARY-DT.

    3. Input the EIN of Fabricated Entity in the XREF-TIN field.

    4. Input SPCL2 as the MISC. field.

    Reminder:

    MISC>SPCL2 is used when a taxpayer is reporting to be a victim of BMF ID theft. The ID thief used the taxpayer's SSN to secure an EIN without the taxpayer's knowledge or consent.

    IMF cross reference taxpayer claims to have no affiliation with the business and does NOT self-identify ID theft Research shows a possible association between the XREF and EIN Do Not input a TC 971 on the SSN.
    No response received from IMF cross reference taxpayer Tax-related identity theft is determined by IRS employee
    1. Input a TC 971 AC 506 on CC ENMOD using CC REQ77 or REQ77 IAT tool.

    2. Use the data case closed in BMFIC as the SECONDARY-DT.

    3. Input the EIN of the Fabricated Entity in the XREF - TIN field

    4. Input WI RICS with the correct tax administration source code (INCOME, MULTFL, INCMUL, OTHER, NOFR, PRISNR) in the MISC. field as shown in IRM 25.23.2-8.

    5. After REMARKS, enter “IDENTITY THEFT.”

No Response Received to Letter 5263C
  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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

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

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

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

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

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

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

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

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

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

      Note:

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

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

Reissue Entity Fabrication (EF) Letter
  1. If the taxpayer did not receive Letter 5263C or the taxpayer requests the letter be reissued:

    • Reissue the Letter 5263C

    • Update IDRS control activity: "LTRREISSU"

    • Update BMFIC to input the date you reissued the letter

Entity Fabrication (EF) Referral Mailbox Process
  1. 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.

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

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

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

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

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

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

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

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

      Note:

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

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

  3. 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.

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

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

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

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

    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡

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

      Note:

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

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

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

Entity Fabrication (EF) Undeliverable Responses
  1. Letters 5263C received as undeliverable should be handled as follows:

    If ... Then ...
    Envelope doesn’t contain an affixed USPS forwarding address label OR envelope does contain an affixed USPS forwarding address label but doesn’t meet criteria outlined in the next If scenario listed below
    • Ensure undeliverable was recorded received in Correspondence section of BMFIC

    • Destroy letter as classified waste, per IRM 21.5.1.4.10, Classified Waste

    Envelope does contain an affixed USPS forwarding address label with new address that differs from the address on letter AND entity’s name printed on the USPS label matches exactly to entity’s name printed on the letter
    • Ensure undeliverable was recorded received in Correspondence section of BMFIC

    • Update the entity’ss address to the address on the USPS label in both IDRS and BMFIC as applicable

      Note:

      If the undeliverable is the letter sent to the XREF associated with the business entity and the taxpayer’s first name is like the one on the USPS label but the last name is an exact match, confirm whether IRS records show any other taxpayers with similar first names and exact same last name at the same address. If not, update the taxpayer’s address. Otherwise, do not update the taxpayer address.

    • Reissue letter to the new updated address

    • Record a letter was reissued in BMFIC by adding a letter record that includes the letter reissued, date you reissued the letter, and to whom it was reissued to

    • Add note in both AMS and BMFIC indicating address was updated to address on the USPS label affixed to undeliverable Letter 5263C

    • Destroy letter as classified waste, per IRM 21.5.1.4.10, Classified Waste

      Caution:

      Only update the address if case meets criteria outlined above. If case does not meet the criteria outlined, DO NOT update the address or reissue the letter.

Closing Case Files for BMF Entity Fabrication

  1. When a response to Letter 5263C is received, the correspondence and associated documents must be filed using procedures outlined in this IRM.

    • If the final case determination is not a fabricated entity or IDT and the letter response correspondence and associated documents received are documented fully in both BMFIC and AMS, the letter response correspondence can be destroyed as classified waste. Refer to IRM 21.5.1.4.10 ,Classified Waste, for additional information.

      Exception:

      Documents received through E-fax do not require any classified waste markings since they are received electronically.

      Caution:

      Prior to destroying documentation as classified waste, see IRM 25.25.1.4, Letter Response Correspondence Documentation Requirements, for specific documentation requirements.

    • If the final case determination is a fabricated entity or IDT, the letter response correspondence and associated documents must be filed using procedures outlined below.

      Note:

      Original documents (e.g., original death certificate) received must be returned to the Business/Taxpayer using Form 3699.

    If Then
    1
    Letter reply is undeliverable
    Refer to IRM 25.25.1.5.2.5, Entity Fabrication (EF) Undeliverable Responses, for proper handling.
    2
    Letter reply for business
    Use Form 3210, Document Transmittal, to send letter response to alpha files. Refer to IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

Routing/Referrals

  1. Any forms or additional correspondence attached to Letter 5263C or Letter 6042C responses that is outside the scope of BMF IDT or Entity Fabrication processing need to be routed to proper area for processing. For example, an attached Form 8822-B, Change of Address or Responsible Party – Business, would be routed to Entity for processing. Refer to your campus’s Mail Routing Guide for additional information.

    Note:

    Form 2848 or Form 8821 received in the campus or discovered attached to correspondence that have not been previously loaded to the Central Authorization File (CAF) file must be promptly faxed to the taxpayer’s campus CAF team. Refer to IRM 21.3.7.1.6, Audience-Processing Site (CAF Function) for fax numbers to use.

  2. Returns and response correspondence that have no BMF IDT involvement but meet FRP criteria should be routed to FRP for review/processing. Route to FRP OSC mail stop 4450. Specify on the router why you believe the return meets FRP criteria. Refer to IRM 25.25.1.3.2.1, Selected Returns - Posted as TC 150 and IRM 25.25.1.3.2.2, Selected Returns - Not Posted as TC 150 for additional case processing procedures prior to routing to FRP.

  3. Accounts with an account lock freeze code present on ANY tax module (i.e. Z freeze) or EF technician sees an indication of CI involvement in EFDS, contact CI using local procedures. Wait for CI liaison guidance before completing case processing actions. Refer to IRM 25.25.1.5.2, Case Processing, or IRM 25.25.1.5.2, Case Processing for BMF Entity Fabrication, as applicable for appropriate case processing actions.

  4. If an original amended return is received with Letter 6042C response and a BMF IDT technician determines there is no IDT involvement, the original return should be posted using existing procedures, refer to IRM 25.25.1.3.2, Case Processing, and then send amended return to AM for processing. If it is a copy of an amended return do not send to AM, file the copy with your response correspondence received.

Letter 6217C

  1. Letter 6217C is used by BMF IDT and EF programs to acknowledge receipt of letter responses, advise entity to submit Form 8822-B to update their entity information, or when additional information is needed to resolve a case.

  2. Technicians are to utilize Letter 6217C in lieu of contacting taxpayers by phone. Use the standardized paragraph language provided by HQ when requesting additional information from the taxpayer.

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

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

Note:

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

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

Note:

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

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

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

Note:

≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡
≡ ≡                

Entity Fabrication (EF) Standard Notes and Actions for EFDS and AMS

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

Note:

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

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

  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

Note:

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

Business Master File (BMF) IDT BMFIC Closing Action Descriptions

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

Note:

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

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