25.25.2 Revenue Protection Screening Procedures for Individual Master File Returns

Manual Transmittal

September 18, 2018

Purpose

(1) This transmits revised IRM 25.25.2, Revenue Protection, Revenue Protection Screening for Individual Master File Returns.

Material Changes

(1) Editorial changes made throughout the IRM section.

(2) IPU 18U0766 issued 05-07-2018 IRM 25.25.2.1 Corrected title from Return Integrity and Compliance (RICS) to Return Integrity Operations (RIO).

(3) IPU 18U0766 issued 05-07-2018 IRM 25.25.2.1.1 Corrected title from Return Integrity and Compliance (RICS) to Return Integrity Operations (RIO).

(4) IPU 18U1229 issued 09-06-2018 IRM 25.25.2.1.2 Added reports and quality program.

(5) IPU 18U0766 issued 05-07-2018 IRM 25.25.2.1.3 Added IRC descriptions.

(6) IPU 18U1229 issued 09-06-2018 IRM 25.25.2.1.3 Corrected IRC reference and title.

(7) IPU 18U0766 issued 05-07-2018 IRM 25.25.2.1.4 Corrected title from Return Integrity and Compliance (RICS) to Return Integrity Operations (RIO).

(8) IPU 18U0104 issued 01-11-2018 IRM 25.25.2.1.5 Removed table added link to IRM 25.25.1.1.5 for list of Acronyms.

(9) IPU 18U0104 issued 01-11-2018 IRM 25.25.2.2(12) Corrected IRM link.

(10) IPU 18U0766 issued 05-07-2018 IRM 25.25.2.2 Revised Screening Procedures.

(11) IPU 18U0999 issued 06-26-2018 IRM 25.25.2.2 Revised tolerances, added guidance for returns being reprocessed.

(12) IPU 18U1229 issued 09-06-2018 IRM 25.25.2.2 Revised description of data mining inventory, revised tolerance chart, revised data mining screening chart.

(13) IPU 18U0766 issued 05-07-2018 IRM 25.25.2.3 Revised using CC IRPTR data during the Screening Process.

(14) IPU 18U0999 issued 06-26-2018 IRM 25.25.2.3 Removed "OR" in block 2 and 3, revised procedures for current year returns after CC IRPTR is fully loaded.

(15) IPU 18U1229 issued 09-06-2018 IRM 25.25.2.3 Added procedures for multiple IDOCs, revised other areas for clarity.

(16) IPU 18U0766 issued 05-07-2018 IRM 25.25.2.4 Revised stop date from less than 3 days to 3 days or less.

(17) IPU 18U0766 issued 05-07-2018 IRM 25.25.2.6 Clarified definition of unsubstantiated and when to be dispositioned to ACE/EXAM.

(18) IPU 18U1229 issued 09-06-2018 IRM 25.25.2.7 Grammatical changes.

(19) IPU 18U0191 issued 01-29-2018 IRM 25.25.2.8, Corrected IRM references.

(20) IPU 18U0766 issued 05-07-2018 IRM 25.25.2.8 Corrected IRM reference link.

(21) IPU 18U1229 issued 09-06-2018 IRM 25.25.2.8.2 Grammatical changes.

(22) IPU 18U1229 issued 09-06-2018 IRM 25.25.2.10 Title correction.

(23) IPU 18U0191 issued 01-29-2018 IRM 25.25.2.11, Corrected IRM references.

(24) IPU 18U0766 issued 05-07-2018 IRM 25.25.2.11 Revised title to Form 1040X Funny Box Returns from Submission Processing, removed Taxpayer Advocate Service information.

(25) IPU 18U0104 issued 01-11-2018 IRM 25.25.2.12 Corrected IRM links.

(26) IPU 18U0191 issued 01-29-2018 IRM 25.25.2.12, Corrected IRM references.

(27) IPU 18U0766 issued 05-07-2018 IRM 25.25.2.14 Clarified requesting returns with Schedule C or Household Help income.

(28) IPU 18U0999 issued 06-26-2018 IRM 25.25.2.14 Added guidance for returns being reprocessed.

(29) IPU 18U0191 issued 01-29-2018 IRM 25.25.2.17, Corrected IRM references.

(30) IPU 18U0999 issued 06-26-2018 IRM 25.25.2.17 Revised guidance for returns filed with an ITIN.

(31) IPU 18U0104 issued 01-11-2018 IRM 25.25.2.19 Revised procedures, corrected IRM links.

(32) IPU 18U0191 issued 01-29-2018 IRM 25.25.2.19, Corrected IRM references.

(33) IPU 18U0766 issued 05-07-2018 IRM 25.25.2.19 Clarified procedures for returns with Schedule C or Household Help income and under tolerance.

(34) IPU 18U0999 issued 06-26-2018 IRM 25.25.2.19 Revised tolerance information.

(35) IPU 18U1229 issued 09-06-2018 IRM 25.25.2.19 Revised procedures for Schedule C and Household Help Income.

(36) IPU 18U0104 issued 01-11-2018 IRM 25.25.2.20 New Subsection, Frivolous Returns.

(37) IPU 18U0104 issued 01-11-2018 IRM 25.25.2.21 New Subsection, Request for Information During Screening and Verification.

(38) IPU 18U0766 issued 05-07-2018 IRM 25.25.2.21 Corrected IRM reference links.

(39) IPU 18U0191 issued 01-29-2018 IRM 25.25.2.22, Added new subsection, PS 70 (High Dollar) Screening Procedures.

(40) IPU 18U0766 issued 05-07-2018 IRM 25.25.2.22 Added procedures for requesting returns from Files.

(41) IPU 18U0191 issued 01-29-2018 IRM 25.25.2.23, Added new subsection, Limited Direct Deposit Procedures.

(42) IPU 18U0766 issued 05-07-2018 IRM 25.25.2.23 Revised subsection to be Operations Assistance Requests From Taxpayer Advocate Service During the Screening or Verification Process.

(43) IPU 18U0999 issued 06-26-2018 IRM 25.25.2.23 Removed Form 1040X instructions.

(44) IPU 18U1229 issued 09-06-2018 IRM 25.25.2.23 Title correction.

(45) IPU 18U0766 issued 05-07-2018 IRM 25.25.2.24 Limited Direct Deposit Procedures moved from IRM 25.25.2.23.

(46) IPU 18U1229 issued 09-06-2018 IRM 25.25.2.24 Deleted. Information moved to IRM 25.25.12.8.

(47) IPU 18U1229 issued 09-06-2018 Exhibit 25.25.2-1 Title correction.

Effect on Other Documents

IRM 25.25.2 dated September 13, 2017 is superseded. This IRM also incorporates the following IRM Procedural Updates (IPUs) - IPU 18U0104 issued 01-11-2018; IPU 18U0191 issued 01-29-2018, IPU 18U0766 issued 05-07-2018, IPU 18U0999 issued 06-26-2018, IPU 18U1229 issued 09-06-2018.

Audience

Campus employees in Integrity & Verification Operation, Return Integrity Operations

Effective Date

(09-18-2018)

Denise D. Davis
Director, Return Integrity Operations
Wage and Investment Division

Program Scope and Objectives

  1. Purpose and Program Goals: This IRM section provides guidance for Integrity and Verification Operation (IVO) employees when screening individual master file returns in the Electronic Fraud Detection System (EFDS) for possible identity theft and false income and withholding. Individual master file returns are scored through the Dependent Database (DDb) or through the Return Review Program (RRP) system. These scoring processes identify suspicious returns meeting the scoring tolerances for screening by IVO employees.

  2. Audience: The audience intended in this IRM is IVO employees.

  3. Policy Owner: The Return Integrity Operations (RIO) is the policy owner of this program.

  4. Program Owner: RICS is the program office responsible for oversight over this program.

Background

  1. Return Integrity Operations (RIO) 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

Program Management and Review

  1. The program has reports such as the Integrity and Verification (IVO) Monthly Performance Comparison Report, to track the inventory, including receipts and closures.

  2. The Embedded Quality review program is in place to review all processes to ensure accuracy and effectiveness.

Authority

  1. The following references provide authority for the Integrity and Verification Operation:

    • IRM 1.2.13.1.10, Policy Statement 4-21

    • IRM 1.1.13, Wage and Investment Division.

    • Various Internal Revenue Codes (IRC) 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 assessments and math error authority.

Responsibilities

  1. Return Integrity Operations (RIO) has responsibility for information in this IRM. Information is published in the IRM on a yearly basis.

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

  3. The Chief of the Data Management and Operation Staff (DMOS) is responsible for ensuring this IRM is timely submitted to publishing each year.

  4. More information can be found in IRM 1.1.13.7, Return Integrity and Compliance Services.

Acronyms

  1. For a list of Acronyms used throughout Integrity and Verification Operation (IVO) see IRM 25.25.1.1.5, Acronyms.

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

Data Mining Screening

  1. The Return Review Program (RRP) uses filters and models to select returns for Integrity and Verification (IVO) review. The selected returns are placed in the Electronic Fraud Detection System (EFDS) in the Data Mining (DM) queue (Process Status (PS) 3) for IVO employees to screen. IVO will screen the returns in DM using the procedures in this Internal Revenue Manual (IRM).

    Note:

    Only pre-refund returns will be screened. A return is considered pre-refund if the refund can be stopped, has been stopped, or is or will be offset to another obligation. A return is considered to be post-refund if the refund has been issued or cannot be stopped. The Stop Date in the Electronic Fraud Detection System (EFDS) will be used to determine if a return is pre-refund or post-refund. The tax examiner must review the account on Integrated Data Retrieval System (IDRS) to determine whether the return is pre-refund or post-refund when the EFDS stop date has passed or is 3 days or less.

  2. Observe the Taxpayer Bill of Rights as spelled out in Publication 1, Your Rights as a Taxpayer, particularly with respect to the right to quality service, confidentiality, and privacy when screening returns.

  3. When screening returns, use the refund tolerance amounts listed in the table below:

    Return Category ≡ ≡ ≡ ≡
    Identity Theft ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    Prisoner ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    External Lead ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    Returns not meeting one of the above criteria ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  4. Follow the steps below to screen the returns in DM, starting with returns with the earliest "Stop Date" (the last date the refunds can be stopped:

    1. Log into the Workload Management System (WMS)

    2. Select review from the EFDS main menu bar

    3. Select "Prescan"

    4. Ensure the DM Queue Box is checked under "Set Chunk Criteria"

    5. Select "Get Chunk" and screen the returns

  5. During the screening process, the return is placed in one of the following dispositions:

    • Verify - Current year returns needing to have the income and/or withholding verified using one of the Integrity & Verification Operation (IVO) verification processes. Selecting "Verify" in EFDS places the IDOC in the "Contact Employer" (CE) queue to await the verification process. The return will be in PS 33 while the IDOCs are in CE.

      Reminder:

      If there is no IDOC information on CC IRPTR, all potentially fraudulent IDOCs attached to a return must be sent to verification to be verified through CE whenever possible. If any IDOC is on CC IRPTR, only send the IDOCs not verifiable on CC IRPTR to verification.

    • Research - Paper returns requested as document requests (PS 70, behind the buttons, etc.) and PY Individual Taxpayer Identification Number (ITIN) returns requiring verification.

    • Refile - Returns considered verified good. Selecting the return disposition of "Refile" in the DM screening return detail screen will generate a release of the refund.

      Exception:

      If the refund has been stopped with a Computer Condition Code (CCC) "1" or "3" , follow IRM 25.25.2.4, Stopping / Releasing the Refund to release the refund. For returns in Process Status (PS) 50 or PS 30, if the refund is deemed good, the refund will need to be manually released.

    • ACE/Examination - Current year returns requiring manual verification..

      Note:

      Current year returns containing unsubstantiated income and/or withholding should not be dispositioned to ACE/EXAM after CC IRPTR is considered fully available for the tax year.

    • ACE/Adjustments - Returns meeting the Identity Theft Scheme Criteria. See IRM 25.25.2.13, Identity Theft Scheme Criteria. Returns dispositioned to "ACE/Adjustments" will be sent through the Taxpayer Protection Program (TPP) Processes.

      Note:

      When dispositioning the return to "ACE/Adjustments" , input an EFDS return note "IVO RSV IDT" .

    • Add to Scheme - All fraudulent non-identity theft prior year and when directed by the IRM. The returns will be systemically scored and dispositioned to the appropriate treatment/referral process in the Scheme Tracking and Referral System (STARS).

  6. The Return Chargeout (RCO) is needed to screen paper returns selected by DM. See IRM 25.25.2.14, Return Chargeout (RCO) Process. There may be returns in the RCO process that are returns that were on MFT 32 and are being reprocessed to post to MFT 30. These returns have been through the Taxpayer Protection Program (TPP) Process and should be screened per IRM 25.25.2.19, Process Status (PS) 50 Procedures.

  7. During the Data Mining Screening Process, IVO TE's should be on the alert for possible IDT Scheme Returns. Examples of some IDT Scheme characteristics can be found in IRM 25.25.2.13, Identity Theft Scheme Criteria. Management may alert employees to new IDT Scheme characteristic patterns at any time. EFDS contains a variety of highlighted fields and duplicate condition buttons on the Return Detail Screen (RDS). Special select codes also can provide additional information. The use of these buttons or codes may assist in the determination of a return.

    Note:

    Do not disposition a return to "ACE/Adjustments" if the account indicates the return is "in" or "has completed" the Taxpayer Protection Program (TPP) process, see IRM 25.25.6, Taxpayer Protection Program, for additional information.

  8. If the refund on the return is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , disposition the return to the "IVO Holding Queue" (Process Status (PS) 70). Returns in PS 70 should be screened per IRM 25.25.2.22, PS 70 (High Dollar) Screening Procedures.

  9. Follow procedures in IRM 25.25.2.17, Screening Individual Taxpayer Identification Number (ITIN) Returns, when screening ITIN returns.

  10. When screening Prisoner returns, follow procedures in IRM 25.25.2.15, Prisoner Returns and IRM 25.25.2.16, Prisoner Returns - No Income Documents (IDOCs).

  11. International returns (Forms 1040-NR) claiming withholding from a Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests, are verified by Submission Processing and should be "Refiled" in EFDS.

  12. Returns being processed on an Internal Revenue Service Number (IRSN) are not part of IVO’s purview and should be "Refiled" in EFDS.

  13. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ "

  14. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡

  15. Data Mining Screening Tree:

    1. During the Data Mining Screening Process, all returns are to be reviewed for IDT Scheme Criteria, using Exhibit 25.25.2-4, Identity Theft Scheme Matrix, and IRM 25.25.2.13, Identity Theft Scheme Criteria, before continuing with the steps in the Data Mining Screening Tree below. If a return in DM is deemed IDT, disposition the return to "ACE/Adjustments" and input an EFDS return note "IVO RSV IDT" .

      Exception:

      Do not disposition returns in PS 50 or PS 50 Like (PS 30) to "ACE/Adjustments" since the return has completed the questionable identity authentication process.

    2. Does EFDS indicate the return has estimated tax payments equal to or larger than the amount of the refund requested?
      Yes - "Refile" the return
      No -"Continue"

    3. Is any IDOC on the return viewable on CC IRPTR for the current tax year prior to CC IRPTR being fully loaded? (All prior year returns with IDOCs and current year returns after CC IRPTR is considered fully loaded, are verified using CC IRPTR data only, see IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process.)
      Yes - See IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process
      No - "Continue"

    4. Is the return a current year return and does the return have unsubstantiated income or withholding?
      Yes - See IRM 25.25.2.6, Unsubstantiated Income and/or Withholding

      Note:

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


      No - "Continue"

    5. Is the income on the return ONLY from a Schedule C or HSH?
      Yes - See IRM 25.25.2.18, Schedule C and Household Help (HSH) Income
      No - "Continue"

    6. Is the income on the return comprised of Schedule C or HSH AND income from IDOCs AND≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ?
      Yes - then "Continue"
      No - "Refile"

    7. Was the taxpayer put into a "Scheme" last year?
      Yes - Send all IDOCs not verified per CC IRPTR to "Verify"
      No - "Continue"

    8. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ "
      ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    9. Did the taxpayer ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and does CC IRPTR support the prior year wages/withholding claimed on the prior year return?
      Yes - "Refile"
      No - Send all IDOCs not verified per CC IRPTR to "Verify"

Command Code (CC) IRPTR Return Verification During the Screening Process

  1. CC IRPTR will be utilized to verify all income documents (IDOC) for all prior year returns found in Data Mining (DM). When CC IRPTR data is available for the current tax year, Integrity & Verification Operation (IVO) and Criminal Investigation (CI) will use CC IRPTR to verify IDOC(s) for current and prior year returns before dispositioning a return to "Verify" .

    Note:

    For returns containing an Individual Taxpayer Identification Number (ITIN) for the primary or the secondary taxpayer, see IRM 25.25.2.17, Screening Individual Taxpayer Identification Number (ITIN) Returns.

  2. Any returns filed for the current processing year will not be dispositioned to "Scheme" based solely on "CC IRPTR" until the majority of "CC IRPTR" return data is available.

    Note:

    Data Management & Operational Support (DMOS) determines when CC IRPTR data is considered available for ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . Business units will be notified when the majority of the data is available ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . Screen the return using Data Mining Screening Tree, see IRM 25.25.2.2, Data Mining Screening.

  3. Compare the information on each IDOC to the information on CC IRPTR for the same Employer Identification Number (EIN). If there is more than one IDOC for an EIN, the wages and withholding may need to be totaled and then compared. Use the following CC IRPTR Verification table below for all prior year returns and for current year returns when at least one IDOC is viewable in CC IRPTR or for current year returns after CC IRPTR is considered fully loaded:

    IF AND EFDS return note Additional Action Required
    1
    A current year return and CC IRPTR data is NOT fully loaded
    No IDOCs are found in CC IRPTR   Return to IRM 25.25.2.2, Data Mining Screening Tree, paragraph 15, step 4.
    2
    A prior year/or current year return and only one IDOC is attached to the return
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

    "PER IRPTR" "Refile"

    Note:

    Follow the instructions in paragraph 4 below before dispositioning a return to "Refile" .

    3
    A prior year/or current year return and multiple IDOCs are attached to the return (If the return contains ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , see block 4 below.)
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

    "PER IRPTR" "Refile"

    Note:

    Follow the instructions in paragraph 4 below before dispositioning a return to "Refile" .

    4
    A current year return with multiple IDOCs attached for ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    The IDOCs can be located in CC IRPTR and meet the criteria in block 3 "PER IRPTR" Refile

    Note:

    Follow the instructions in paragraph 4 below before dispositioning a return to "Refile" .

    5
    A current year return with multiple IDOCs attached for ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    One or more of the IDOCs cannot be located in CC IRPTR and the sum of the IDOCs do not fall within the money amount or percentage limits in block 3 "Multiple IDOCs for the same EIN and same taxpayer" Disposition the return to ACE/EXAM for manual verification
    6
    A current year return and CC IRPTR is NOT fully loaded (one or more IDOCs attached to the return)
    At least one IDOC is found on CC IRPTR and the sum of the IDOCs do not fall within the money amount or percentage limits in block 3 "NN-NNNNNNN (EIN) IRPTR" for each IDOC verified in CC IRPTR If all of the wages and or withholding claimed on the return are substantiated by the IDOCs attached to the return, then return to IRM 25.25.2.2, Data Mining Screening Tree, paragraph 15, step 4.
    7
    A Current Year return and CC IRPTR data is fully loaded
    No IDOCs are found in CC IRPTR or if multiple IDOCs are attached, only some of the IDOCs are found in CC IRPTR NN-NNNNNNN (EIN) IRPTR for each IDOC verified in CC IRPTR
    • If all of the wages and or withholding claimed on the return are substantiated by the IDOCs attached to the return, then disposition all IDOCs not verified per CC IRPTR to "Verify"

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ disposition the return to “Scheme”, see IRM 25.25.2.5, Adding to Scheme.

    8
    Prior Year Return
    Is found and does not fall within the above money or percentage limits "NN-NNNNNNN (EIN) IRPTR mismatch greater than XX" (either percentage or dollar amount) Add the return to "Scheme" , see IRM 25.25.2.5, Adding to Scheme
    9
    Prior Year Return
    Is not found "NN-NNNNNNN (EIN) No xxxx (tax period) IRPTR data, return is not valid as filed" Add the return to "Scheme" , see IRM 25.25.2.5, Adding to Scheme
  4. If the determination has been made to Refile the return in EFDS, prior to dispositioning the return to "Refile" , follow the instructions in the table below:

    If Then
    1
    EFDS Return Notes indicate:
    "Compromised IRP Data - Do Not Release Based on IRP"
    Additional research is required to ensure the return was filed by the TIN owner. Compare the following information from the two prior year returns to the current year return:
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "Refile" the return in EFDS. Input an EFDS return note indicating research results.

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "Refile" the return in EFDS. Input an EFDS return note indicating research results.

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

    2
    The calling instructions on the Employer Info Tab read "20NN IRP Confirmed" or "20NN EIN Good/IRPTR Data Loaded-Use G or B"
    • Consider the IDOC "Verified OK" .

      Note:

      No additional notes are necessary.

    • Disposition the return to "Refile" .

    3
    The calling instructions on the Employer Info Tab do not read, "20NN IRP Confirmed" or "20NN EIN Good/IRPTR Data Loaded-Use G or B"
    • Research the EIN using CC BMFOLP for the employer for ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , to determine if the Form W-2 data is valid on CC IRPTR.

      Reminder:

      The following income types do not have employees such as; retirement income (Forms 1099-R) and gambling income (Forms W-2G).

    • If ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
      Consider the IDOC "Verified OK" and disposition the return to "Refile"

    • If ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
      Consider the IDOC not verified and disposition the IDOC to "Verify" .

    4
    The IDOC on CC IRPTR contains one of the following statements:
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

    Consider the IDOC not verified and disposition the IDOC to "Verify" .

    Note:

    If there is evidence (such as a pattern) or a strong belief you are still looking at fraudulent income documents despite the existence of CC IRPTR, please refer the EIN to your lead/manager for determination.

Stopping / Releasing the Refund

  1. If the refund stop date is 3 days or less or the return is being dispositioned to "ACE/Exam or Research" , and the refund is not already being held, manually stop the refund.

    Note:

    The last day to input a refund stop is either the same day or before the refund posts (TC 846) on the module. If the returns have been resequenced, the refund must be stopped within the resequencing period.

  2. To manually stop a refund input transaction code (TC) 971 action code (AC) 134. If the stop date in IDRS is 3 days or less, also input CC NOREFP, see IRM 2.4.37, Command Code NOREF Overview.

    • When inputting CC NOREFP to stop the refund, open a control base and monitor the account for the posting of the P- Freeze. Close the control base when the refund is stopped or lost.

      Note:

      If another action stops the refund, close the CC NOREFP control base.

  3. If the determination is made that the manually stopped refund can be released, input a TC 290 for .00 or a TC 571 to release the refund as indicated below:

    • A computer condition code "1" or "3" - input a TC 290 for .00

    • CC NOREF (sets a P- freeze) - input a TC 290 for .00

    • A TC 971 AC 199 or a manually input TC 971 AC 134 - input a TC 571

    Note:

    Before releasing a refund analyze IDRS using CC TXMODA to determine that another area will not be impacted. If the TC 150 has not yet posted on Master File, and a TC 971 AC 134 is present, input a TC 972 AC 134 to release the refund instead of the TC 290 for .00.

  4. If the refund is released and the return is in the Scheme Tracking and Referral System (STARS), update the return disposition to "DL" and input a return note stating the reason the return is being removed from STARS.

Adding to Scheme

  1. Take the following actions when adding a return to Scheme:

    1. When CC IRPTR data is used to complete the verification(s), follow instructions in IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process.

    2. Add other EFDS notes as appropriate; e.g., "IDOC - Form 4852, No IDOCs, unsubstantiated withholding" , etc.

    3. For Paper returns - add IDOCs to EFDS (No EIN - add IDOC data to notes), and follow instructions in IRM 25.25.2.14, Return Chargeout (RCO) Process.

    4. Set the return disposition to "Add to Scheme" and complete the "add to scheme drop down windows" , refer to Exhibit 25.25.2-1, State Mapping To Scheme Location, to determine appropriate scheme location.

    5. Stop the refund, see IRM 25.25.2.4, Stopping / Releasing the Refund.

    6. Complete the refund information drop down menu.

    7. "Always" check the IDOC box for fraudulent IDOCs. In the case of Multiple IDOCs, input notes as appropriate and check the box for each fraudulent IDOC.

  2. Then complete one of the following:

    • If screening in DM, go to next record.

    • If screening "Behind the Buttons" , go to next record or select "Update and Release" as appropriate.

    • If screening a "paper return" , select "Update and Release" , and see IRM 25.25.2.14, Return Chargeout (RCO) Process for additional actions.

Unsubstantiated Income and/or Withholding

  1. Wages and withholding are considered unsubstantiated when the return does not have an income document (IDOC) attached to the return substantiating the claim. The instructions in this IRM subsection are for current year returns prior to CC IRPTR being considered fully loaded.

  2. Returns with income from a Schedule C or Household Help (HSH) and no federal withholding should not be worked per this IRM subsection, see IRM 25.25.2.18, Schedule C and Household Help (HSH) Income.

    Note:

    HSH income can be identified by reviewing the return in the Employee User Portal (EUP) (MeFile return) or on CC TRDBV with a Special Processing Code (SPC) "E" (paper return only).

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

  4. If a return indicates Tribal Income additional research may need to be performed to verify the return. Review both the primary and secondary TIN, if applicable, filing/income history of claiming Tribal Income and/or CC IRPTR for a Form 1099MISC supporting the income. For a child's return, when there is no filing/income history located, research CC DDBKD to obtain the parents' TIN's to establish the filing/income history before dispositioning the return to ACE/EXAM. If documentation is found, Refile the return in EFDS. If no support can be found, disposition the return to ACE/EXAM and include a second note, TP claiming Tribal income.

  5. All other current year returns (prior to CC IRPTR being fully loaded) containing unsubstantiated income and/or withholding ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and one of the following should be resolved as follows:

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

    • The prior year return was in "Scheme"

    IF THEN
    1
    Any filing status - if married filing joint (MFJ) (FS2), the primary or secondary taxpayer is NOT deceased - No IDOCs are attached
    • Stop the refund, see IRM 25.25.2.4, Stopping / Releasing the Refund

    • Disposition the return to "ACE/EXAM"

    • Input an EFDS return note, "unsubstantiated wages $NNNNN.NN and/or unsubstantiated withholding $NNNNN.NN"

    2
    The taxpayer is deceased in the tax year and the filing status is other than married filing joint (MFJ) (FS2) - No IDOCs are attached
    • Stop the refund, see IRM 25.25.2.4, Stopping / Releasing the Refund

    • Add the return to "Scheme" , see IRM 25.25.2.5, Adding to Scheme

    • Input an EFDS return note, "unsubstantiated wages $NNNNN.NN and/or unsubstantiated withholding $NNNNN.NN - DECD"

    3
    The taxpayer is deceased prior to the tax year and the filing status is other than married filing joint (MFJ) (FS2) - No IDOCs are attached
    • Stop the refund, see IRM 25.25.2.4, Stopping / Releasing the Refund

    • Add the return to "Scheme" , see IRM 25.25.2.5, Adding to Scheme

    • Input an EFDS return note, "unsubstantiated wages $NNNNN.NN and/or unsubstantiated withholding $NNNNN.NN - DECD"

    • Update the STARS disposition to "SB" (these types of cases will be resolved as identity theft)

    4
    The taxpayer is deceased and the filing status is married filing joint (MFJ) (FS2) - No IDOCs are attached
    • Stop the refund, see IRM 25.25.2.4, Stopping / Releasing the Refund

    • Disposition the return to "ACE/Adjustments"

    • Input an EFDS return note "IVO RSV IDT"

    • Also input an EFDS return note, "unsubstantiated wages $NNNNN.NN and/or unsubstantiated withholding $NNNNN.NN - DECD"

    5
    Unsubstantiated income and/or withholding and other IDOCs are attached
    • Stop the refund, see IRM 25.25.2.4, Stopping / Releasing the Refund

    • For paper returns add the IDOCs to EFDS

    • Send all IDOCs for manual verification by dispositioning the return to "ACE/EXAM"

    • Input an EFDS return note, "unsubstantiated wages $NNNNN.NN and/or unsubstantiated withholding $NNNNN.NN - EIN NN-NNNNNNN manual verification required"

Screening Behind the Buttons

  1. When a preliminary determination is made to verify the income document, view EFDS to determine if additional returns are "behind the buttons" . These buttons are:

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

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

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

  2. Access the information by selecting the highlighted button. A spreadsheet showing all returns with similar information per the "button" will be displayed.

  3. Sort the preliminary data by disposition code. If a disposition code is present, then no further action is needed. See IRM 25.25.2.2, Data Mining Screening.

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

  5. If a pattern is detected, take the following actions:

    • Prioritize the pattern

    • Input in the return notes the dup buttons that applied to your pattern (e.g. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , etc.)

    • Disposition the returns matching the pattern and screening tolerances per IRM 25.25.2.2, Data Mining Screening.

    Note:

    For returns that are found behind the buttons of a return with a ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ etc.

    Note:

    Only returns which reflect a refund due the taxpayer in IDRS and fall within IVO tolerances should be dispositioned for additional review/verification when screening behind the buttons. If the refund has offset to another obligation and it is greater than or equal to the tolerances set by IVO, it is considered to be pre-refund.

  6. For paper returns found behind the buttons, if the "Resequence Indicator" is set to 1, take no action to disposition the return. The return will be worked by the site assigned to the RCO.

  7. If selecting a paper return for verification, research AMS for a CIS image, to see if the return is available to print. If the return is available to print, continue with your screening process. If the return is not available to print, take the following actions:

    1. Stop the refund, see IRM 25.25.2.4, Stopping / Releasing the Refund.

    2. Input a return note in EFDS "Selected for Verification, return ordered and refund held" .

    3. Disposition the return to "Research" .

    4. Request the return using CC ESTAB and open the following IDRS base C#, ESTAB1,A,ESCN.

    5. If the return is not received within 14 days, initiate a second request for the return using CC ESTAB with definer V to expedite.

    6. Update the ESTAB1 control base activity to ESTAB2.

    7. When the return is received, close the IDRS control base using activity "RTNRECD" , update EFDS return notes with "RTNRECD" .

    8. If income documents (IDOCs) are attached, follow IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process, to screen the return and disposition the return as applicable. If the return is verified and will be dispositioned to "Refile" in EFDS, follow IRM 25.25.2.4, Stopping/Releasing the Refund, to release the refund. Valid refunds must be released timely.

      Note:

      Prior to dispositioning the return to "Verify" or "Scheme" , enter the IDOC information into EFDS per IRM 25.25.2.14, Return Chargeout (RCO) Process.

    9. If no IDOCs are attached and the income/withholding cannot be verified, follow IRM 25.25.2.6, Unsubstantiated Income and/or Withholding.

  8. If the return is not received from files 14 days after the second CC ESTAB, take the following actions:

    1. Send a Letter 0418C, Amended/Original Return Unavailable; Copy Requested, to the taxpayer using the appropriate paragraphs, signature code "KA" , and the return address code for your IVO location. Update the IDRS control base activity code to 418C-NNN (NNN = the Julian date of the 418C letter plus 45 days) and update the control base received date on IDRS to the current date.

    2. If a return copy is received from the taxpayer, close the IDRS control base using activity code "RTNRECD" , update EFDS return notes to "RTNRECD" and continue the verification process.

    3. If income documents (IDOCs) are attached, follow IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process, to screen the return and disposition the return as applicable. If the return is verified and will be dispositioned to "Refile" in EFDS, follow IRM 25.25.2.4, Stopping/Releasing the Refund, to release the refund. Valid refunds must be released timely.

      Note:

      Prior to dispositioning the return to "Verify" or "Scheme" , enter the IDOC information into EFDS per IRM 25.25.2.14, Return Chargeout (RCO) Process.

    4. If no IDOCs are attached and the income/withholding cannot be verified, follow IRM 25.25.2.6, Unsubstantiated Income and/or Withholding.

    5. If the 418C letter is returned as undeliverable or no response is received after 45 days, close the IDRS control base. Update the EFDS return note “No Response 418C” or “Undeliverable 418C”, as appropriate, and if the return cannot be verified, add the return to scheme, per IRM 25.25.2.5, Adding to Scheme. If the return can be verified, disposition the return to "Refile" in EFDS and follow IRM 25.25.2.4, Stopping/Releasing the Refund, to release the refund. Valid refunds must be released timely.

Screening Pipeline Questionable (Funny Box) Returns

  1. IVO receives returns identified as questionable and/or possible Identity Theft (IDT) from Submission Processing functions via the Funny box process. Submission Processing (SP) functions will review the returns per IRM 3.10.72.17, Referrals to Integrity & Verification Operation (IVO) or Frivolous Filer Program (FRP) and Routing of Questionable Payments, IRM 3.11.3.6.1.7, Refund Schemes, and IRM 3.12.37.26.3, Return Integrity and Compliance Services.

  2. IVO may review the 'funny boxes' of questionable returns identified by employees in the following areas:

    • Extraction

    • Code and Edit (C&E)

    • Form 1040X Departments

    • Data Conversion

    • Error Resolution (ERS)

    • Notice Review

    • Statute

  3. Take the following actions when screening funny box returns:

    IF THEN
    1
    The returns are from Extraction, C&E, and/or Data Conversion
    See IRM 25.25.2.8.1, Funny Box Returns from Extraction, Code and Edit, Data Conversion
    2
    The returns are a Form 1040X
    See IRM 25.25.2.11, Form 1040X Funny Box Returns from Submission Processing and Taxpayer Advocate Service
    3
    The returns are from ERS
    See IRM 25.25.2.8.2, Funny Box Returns from Error Resolution
    4
    The returns are from Notice Review
    See IRM 25.25.2.8.3, Funny Box Returns from Notice Review
    5
    The returns are from Statute
    See IRM 25.25.2.10, Funny Box Returns from Statute
  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • If the TE determines Then
      The associated return for the Form 8822 is not in STARS and there is no indication of Identity Theft (IDT) Stamp the Form 8822 with an IVO stamp and return the form to the SP Entity Function, using Form 3210. The Form 3210 should contain the volume of forms attached and a notation "Ok to process" . Form 8822 should be returned to SP within 5 business days.
      The associated return for the Form 8822 is related to IDT
      • Input TC 971 / AC 506 on the module using the appropriate MISC field code.

      • Treat the Form 8822 as an IDT return and follow established procedures for resolving accounts with IDT returns.

      Note:

      If the return for the SSN on Form 8822 is in STARS, send the form to CI for review.

Funny Box Returns from Extraction, Code and Edit, Data Conversion

  1. All Funny box returns will be annotated with an approved stamp or hand written mark "IVO REV" , indicating the return was reviewed by IVO. The annotation must be placed in the upper left hand corner margin of the return.

  2. Screen the return using the IDT Scheme Matrix, see IRM 25.25.2.13, Identity Theft Scheme Criteria, and see Exhibit 25.25.2-4, Identity Theft Scheme Matrix, and take the following action:

    Note:

    Management may alert employees to new IDT scheme characteristic patterns at any time.

    IF THEN
    1
    The return meets identity theft criteria (includes returns filed using an Individual Taxpayer Identification Number (ITIN)
    Edit SPC "M" on the return and send it back to the function to continue processing
    2
    The return does not meet identity theft criteria
    Ensure the return is stamped with the IVO stamp or annotated with "IVO REV" on the return and send it back to the function to continue processing

Funny Box Returns from Error Resolution (ERS)

  1. Error Resolution System (ERS) will refer returns to IVO as follows:

    • Paper returns will be forwarded to IVO or placed in the IVO Funny box for pick up (ERS may use a Form 3210 when referring the returns to IVO)

    • Electronically filed returns will be compiled on an Excel spreadsheet and sent via email to IVO

  2. All funny box paper returns will be edited as follows (unless otherwise requested by ERS):

    • An approved IVO stamp or hand written "IVO REV" (red ink) in the upper left hand corner margin of the return (indicating the return was reviewed by IVO).

    • A SPC "M" - identity theft criteria met, see IRM 25.25.2.13, Identity Theft Scheme Criteria

    • A CCC "3" - IVO criteria met, see IRM 25.25.2.2, Data Mining Screening

    with

  3. All electronically filed returns listed on the spreadsheet will be annotated as follows (unless otherwise requested by ERS):

    • No IVO interest/Process

    • SPC "M" - identity theft criteria met, see IRM 25.25.2.13, Identity Theft Scheme Criteria

    • CCC "3" - IVO criteria met, see IRM 25.25.2.2, Data Mining Screening

  4. Screen paper return, see IRM 25.25.2.2 Data Mining Screening and IRM 25.25.2.13, Identity Theft Scheme Criteria, and edit the return as appropriate. After all returns have been screened and annotated, send the returns back to ERS:

    IF THEN
    1
    The return meets IVO identity theft criteria, see IRM 25.25.2.13, Identity Theft Scheme Criteria
    • Edit the return with SPC "M"

    • Disposition the return in the Electronic Fraud Detection System (EFDS) to ACE/Adjustments

    • Input an EFDS note, "Error Code"

    2
    The return meets IVO criteria, see IRM 25.25.2.2, Data Mining Screening
    • Edit the return with CCC "3"


    If the return is not in EFDS, record the return and all income documents (IDOCs) information either in the 3-code database, or by scanning or copying the return and the income document data
    When the return appears in EFDS (or if the return is viewable in EFDS), take the following actions:
    • Input all IDOC information in EFDS

    • Disposition current year IDOCs to "Verify"

    • Disposition prior year returns to "Scheme" , see IRM 25.25.2.5, Adding to Scheme

    • Input an EFDS note, "Error Code"

  5. Electronically filed returns will be researched in EFDS using CASE/HOOK procedures prior to screening the returns individually to determine if the returns are already in another IVO process. Once initial research has been completed, input an EFDS note "Error Code" on all returns, then take the following actions to screen the remaining returns and annotate the spreadsheet. After all returns have been screened and the spreadsheet has been annotated, return the spreadsheet to ERS:

    IF ACTION THEN
    1
    The return has already been selected by an IVO process
      Annotate the spreadsheet with "No IVO interest"
    2
    The return has not been selected by an IVO process
    Screen the return see, IRM 25.25.2.2, Data Mining Screening and IRM 25.25.2.13, Identity Theft Scheme Criteria The return does not meet IVO criteria
    • Annotate the spreadsheet with "No IVO interest"

    If the return meets IVO identity theft criteria, see IRM 25.25.2.13, Identity Theft Scheme Criteria
    • Annotate the spreadsheet with SPC "M"

    • Disposition the return in EFDS to ACE/Adjustments


    If the return meets IVO criteria, see IRM 25.25.2.2, Data Mining Screening Criteria
    • Annotate the spreadsheet with CCC "3"

    • Disposition current year IDOCs to "Verify"

    • Disposition prior year returns to "Scheme" , see IRM 25.25.2.5, Adding to Scheme

Funny Box Returns from Notice Review

  1. Notice Review will refer CC TXMODA prints or screen shots to Integrity and Verification Operation (IVO) via a funny box process; or will refer the taxpayer identification numbers (TIN) in a spreadsheet via email. Notice Review may have input a hard TC 971 AC 570 but this may not always be the case. These cases should be reviewed expeditiously to ensure the refund is held if the return meets IVO criteria.

  2. Screen paper return, see IRM 25.25.2.2 Data Mining Screening and IRM 25.25.2.13, Identity Theft Scheme Criteria, and take the following actions:

    IF THEN
    1
    The return does not meet IVO criteria
    Advise Notice Review that IVO has no interest in the return
    2
    The return meets IVO identity theft criteria, see IRM 25.25.2.13, Identity Theft Scheme Criteria
    • Advise Notice Review the return is selected for IVO processes

    • Disposition the return in EFDS to ACE/Adjustments

    • Input an EFDS note, Funny Box Notice Review

    3
    The return meets IVO criteria, see IRM 25.25.2.2, Data Mining Screening
    • Advise Notice Review the return is selected for IVO processes

    • Follow the instructions in IRM 25.25.2.2, Data Mining Screening to disposition the return in EFDS

    • Input an EFDS note, Funny Box Notice Review

Screening Non-Pipeline Questionable Returns

  1. Non-Pipeline Business units such as Accounts Management (AM) or Taxpayer Advocate Service (TAS) may set aside questionable returns for further review. IVO will screen the returns to determine if the income documents need to be verified using normal screening procedures, see IRM 25.25.2.2, Data Mining Screening. AM or TAS may refer returns to IVO for review that meet the following criteria:

    • Only current year returns claiming wages and withholding that cannot be verified per CC IRPTR data may be referred to IVO. Do not refer prior year returns or wage and withholding current year returns to IVO once the CC IRPTR data is considered "fully loaded" . Do not refer returns where the refund has been issued during normal processing. Do not refer returns containing Schedule C or HSH income to IVO as these case types are outside IVO's purview.

    • Referrals will be received by IVO via the "RICS IVO - Complex Issue not ID Theft" e-4442 queue in AMS. IVO will verify the questionable return(s) and close the control base with "VERIFIED" or "NOTVERIFYD" in the e-4442 control base. IVO will input a history in AMS stating whether the return verified or did not verify. IVO will respond within 14 business days, however review time frames may change based on volumes and program completion dates.

Funny Box Returns from Statute

  1. All Funny box returns will be annotated with an approved stamp or hand written mark "IVO REV" , indicating the return was reviewed by IVO. The annotation must be placed in the upper left hand corner margin of the return.

  2. Screen the return using the IDT Scheme Matrix, see IRM 25.25.2.13, Identity Theft Scheme Criteria, and see Exhibit 25.25.2-4, Identity Theft Scheme Matrix.

  3. For statute imminent or expired returns, follow normal screening procedures, see IRM 25.25.2.2, Data Mining Screening. If the return does not meet IVO criteria, send it back to the referring area.

    Note:

    Complete all research on a Prisoner return before refiling the return see IRM 25.25.2.15, Prisoner Returns.

Form 1040X Funny Box Returns from Submission Processing

  1. All Funny box Form 1040X returns will be annotated with an approved stamp or hand written mark "IVO REV" , indicating the return was reviewed by IVO. The annotation must be placed in the upper left hand corner margin of the return.

  2. When an amended return is received in Submission Processing, they will follow their IRM routing procedures to refer Form 1040X, Amended U.S. Individual Income Tax Return, to IVO for review, see IRM 3.11.6.12, 1040X Routing Guide. Returns meeting the criteria may be routed to IVO using Form 3210, Document Transmittal. IVO will take the following actions:

    • Verify the Form 1040X information using CC IRPTR and provide the results of the review by selecting the appropriate result using the 1040X Referral Return Form, see Exhibit 25.25.2-2 Form 1040X Referral Form.

    • Input/Update AMS notes per IRM 21.2.2.4.5, Accounts Management Services (AMS).

Special Procedures for Returns Previously Identified as Identity Theft Returns

  1. Accounts where the taxpayer identification number (TIN) owner’s return was previously deemed to be an identity theft tax return will require specific actions to resolve the account.

  2. Review the account to determine if the identity theft determination was made by Integrity Verification and Operation (IVO) employees or during the Taxpayer Protection Program (TPP) processes. If another function made the identity theft determination, reject the inquiry or forward the request to the appropriate function. For accounts previously resolved by IVO processes, take the following actions to resolve the account:

    IF AND THEN
    1
    The return is on MFT 32
     
    • See IRM 25.25.6.7.1, MFT 32 Reversal Procedures, to resolve the account.

    • Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS).

    • For OARs - Once the actions have been taken on the case, notate the actions and send the Form 12412 to TAS.

    • If a return with an original signature for the taxpayer is attached, edit SPC "B" on the return, edit the received date of the original return, see IRM 3.11.3.8.2.1, Types of Received Dates. Route the return for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents. (Unsigned copies can be destroyed as classified waste.)

    • For ITARs - make a copy of the return before sending it for processing, open a generic control base and monitor for the return to post. Once all actions have been taken, notate the actions taken and fax or secure E-mail the completed Form 14103 to IPSU.

    • Close the IVO control base when the account is resolved.

    2
    The return has been archived or deleted
     
    • See IRM 25.25.6.8, Archived - Deleted Return Reprocessing Procedures

    • Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS).

    • For OARs - Once the actions have been taken on the case, notate the actions and send the Form 12412 to TAS.

    • If a return with an original signature for the taxpayer is attached, edit SPC "B" on the return, edit the received date of the original return, see IRM 3.11.3.8.2.1, Types of Received Dates. Route the return for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents. (Unsigned copies can be destroyed as classified waste.)

    • For ITARs - make a copy of the return before sending it for processing, open a generic control base and monitor the return to post. Once all actions have been taken, notate the actions taken and fax or secure E-mail the completed Form 14103 to IPSU.

    • Close the IVO control base when the account is resolved.

    3
    The return posted as the TC 150
    The return information has been removed from the account
    • See IRM 25.25.6.5.5.2, The Taxpayer’s Return Information has been Reversed on MFT 30.

    • Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS).

    • For OARs - Once the actions have been taken on the case, notate the actions and send the Form 12412 to TAS.

    • If a return with an original signature for the taxpayer is attached, edit SPC "B" on the return, edit the received date of the original return, see IRM 3.11.3.8.2.1, Types of Received Dates. Route the return for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents. (Unsigned copies can be destroyed as classified waste.)

    • For ITARs - make a copy of the return before sending it for processing, open a generic control base and monitor the return to post. Once all actions have been taken, notate the actions taken and fax or secure E-mail the completed Form 14103 to IPSU.

    • Close the IVO control base when the account is resolved.

Identity Theft Scheme Criteria

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

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

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

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

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

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

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

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

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

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

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

      Example:

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

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

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

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

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

Return Chargeout (RCO) Process

  1. Data Mining (DM) Screening for paper returns is accomplished through the Return Chargeout (RCO) Process. RCOs are printed for each paper return meeting DM screening criteria. RCO(s) are printed utilizing the Workload Management System (WMS) or through a Discoverer query process at each Integrity & Verification Operation (IVO) IMF paper processing site. Two RCOs are printed for each paper return hitting DM tolerances. A TC 971 AC 134 is input on IDRS to hold the refund on the returns meeting IVO criteria. Take the following actions:

    1. Use a Discoverer query to obtain a listing of the RCO's for the day. Input an Electronic Fraud Detection System (EFDS) note of "RCO-X(cycle)-X(day of the cycle)" and distribute the listing to the teams.

    2. If there is sufficient data to determine the return is valid, "Refile" the return in EFDS. Disposition returns meeting IVO criteria to "Return Chargeout Interim State (PS 60)" .

      Note:

      There may be returns in the RCO process that are returns that were on MFT 32 and are being reprocessed to post to MFT 30. These returns have been through the Taxpayer Protection Program (TPP) Process and should be screened per IRM 25.25.2.19, Process Status (PS) 50 Procedures.

    3. Daily, send the listing of RCOs in "PS 60" to Error Resolution (ERS) to obtain the returns.

      Note:

      Do not request returns where the income is ONLY from a Schedule C or annotated as Household Help (HSH) and no federal withholding is claimed on the return, see IRM 25.25.2.18, Schedule C and Household Help (HSH) Income, to screen the return.

  2. When the return is received, take the following actions:

    Note:

    In addition to the procedures below, screen returns filed with an Individual Taxpayer Identification Number (ITIN) for the primary taxpayer identification number (TIN) following IRM 25.25.2.17, Screening Individual Taxpayer Identification Number (ITIN) Returns.

    • Annotate, "stamp" or hand write "IVO REV" , in the upper left hand corner margin of the return.

    • Screen the return per IRM 25.25.2.2, Data Mining Screening.

    • All the income documents (IDOC) attached to the return must be entered into EFDS. Enter the IDOC information as it appears on the IDOC. If no employer identification number (EIN) is present, research EFDS and/or IDRS for a valid EIN. If an EIN cannot be located, input the IDOC information in EFDS Return Notes and disposition the return to ACE/EXAM for manual verification.

      Note:

      If the return is locked to Process Status (PS) 49 (Identity Theft Hold in EFDS), input the IDOC information in the EFDS return notes.

      Exception:

      If the return is being dispositioned to "Refile" , do not enter the IDOC information.

    • For married filing jointly returns, when adding IDOCs to EFDS delete the spousal name on the Contact Employer (CE) screen that does not appear on the IDOC.

    • RCOs will be placed in the designated "Classified Waste" bin when screening has been completed, and the return will be sent to files.

    • If the RCO return was placed in "PS 60" by an IVO TE at another campus, screen the return and disposition per IRM 25.25.2.2, Data Mining Screening. If the return is in any other process status, contact the IVO TE indicated in the EFDS return note.

  3. If ERS is unable to locate the returns, send the RCOs to files. If three days have passed since the RCO was sent to files, initiate a request for the return using CC ESTAB. Input an EFDS return note, "ESTAB 1" .

  4. If the RCO is returned from files without the return or if more than 14 days have passed initiate a second request using CC ESTAB with definer "V" to expedite the request. Input an EFDS return note, "ESTAB 2" .

  5. If the return is not received from files 14 days after the second CC ESTAB, and CC IRPTR is not available, send the return for managerial review. A determination will be made to either "Refile" or continue with the verification process. When the return is received from files, follow the steps in (2) above.

    Note:

    If a return disposition is changed to "Refile" , and the refund was manually stopped see IRM 25.25.2.4, Stopping / Releasing the Refund. Valid return refunds must be released timely.

    Reminder:

    Analyze IDRS using CC TXMODA to determine that another area will not be impacted before releasing a refund using a TC 290 for zero (.00). If the TC 150 has not yet posted on Master File, disposition the return to "Refile" . If necessary, input a TC 972 AC 134 to reverse the TC 971 AC 134.

Prisoner Returns

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

    Note:

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

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

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

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

    Note:

    If a return is identified as a full year prisoner and the return was sent to "Scheme" in a prior year, “Do Not” assume that it should be sent to "Scheme" for the current year.

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

  3. Use the following tolerance table when screening full year prisoner returns:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  4. If a release date displays 00/00/0000, 88/88/8888 or 99/99/9999 treat as still incarcerated. Researching for the Date of Release (DOR) is not necessary.

  5. If during the normal screening processes, information is found indicating the taxpayer was incarcerated and should be considered a full year prisoner, and this information is not showing on EFDS, input an EFDS note with the Date of Incarceration (DOI) and Date of Release(DOR): "PRS.DOI nn/nn/nnnn DOR nn/nn/nnnn " , where nn/nn/nnnn equals the date.

  6. If CC IRPTR data is available for the year of the tax return, and the return verifies, "Refile" the return in EFDS.

  7. If CC IRPTR data is not available for the tax year of the return, then follow the chart below for full year prisoner returns with IDOCs (return may contain income from Schedule C or Household Help (HSH)):

    Return characteristics Then
    1
    IDOCs are attached and the return has Unsubstantiated withholding, all filing statuses, except Filing Status (FS) 2 (MFJ)
    • Stop the refund per procedures in see IRM 25.25.2.4, Stopping / Releasing the Refund.

    • Input an EFDS return note "PRS, with IDOC" and "unsubstantiated wages $NNNNN.NN and/or unsubstantiated withholding $NNNNN.NN" .

    • Add the return to "Scheme" see IRM 25.25.2.5, Adding to Scheme.

    2
    Supporting IDOCs present, all filing statuses, except FS 2 (MFJ)
    • Send all IDOCs to verification.

    • Input an EFDS return note "PRS" .

    3
    Supporting IDOCs present, FS 2 (MFJ) and both TPs are prisoners
    • Stop the refund per procedures in see IRM 25.25.2.4, Stopping / Releasing the Refund.

    • Input an EFDS return note "PRS, with IDOC"

    • Send all IDOCs to verification.

    4
    FS 2 (MFJ) and the supporting IDOC is for the non-prisoner
    See IRM 25.25.2.2, Data Mining Screening, and follow DM screening procedures.
    5
    FS 2 (MFJ) and the supporting IDOC is for the prisoner
    • Send all IDOCs to verification.

    • Input an EFDS return note "PRS" .

  8. Follow procedures for screening behind the buttons as outlined in IRM 25.25.2.7, Screening Behind the Buttons. Analyze all returns for patterns.

    • If a pattern is detected or additional returns are identified via the duplicate button process, and a return or returns indicate the Primary TP or Secondary TP is a full year prisoner, then the returns associated in the pattern must not be re-filed

    • Input EFDS notes: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , etc.

    • If CC IRPTR for the tax year is available, see paragraph 6 above.

    • Send all associated returns to verification

    • If no IDOCs are attached to the return, see IRM 25.25.2.16, Prisoner Returns, No Income Documents (IDOCs).

Prisoner Returns - No Income Documents (IDOCs)

  1. During the Screening process you will receive full year Prisoner Returns with no information documents (Form W-2 or Form 1099) attached, or unsubstantiated income/withholding, and/or the return has income only from Schedule C or Household Help (HSH).

    Prisoner Return (Incarcerated entire tax year) with NO IDOC(s) THEN
    No IDOCs, all filing statuses, except FS 2 (MFJ) and Schedule C, HSH or unsubstantiated income/withholding
    • Stop the refund per procedures in IRM 25.25.2.4, Stopping / Releasing the Refund.

    • Input an EFDS note "PRS, Incarcerated All Year, No IDOCs" .

    • Add to Scheme see IRM 25.25.2.5, Adding to Scheme.

    No IDOCs and FS is 2 (MFJ) and income/withholding is unsubstantiated See IRM 25.25.2.6, Unsubstantiated Income and/or Withholding. The return will not be treated as a Prisoner Return.

Screening Individual Taxpayer Identification Number (ITIN) Returns

  1. An Individual Taxpayer Identification Number (ITIN) is a nine digit number in the format of a Social Security Number (SSN) beginning with a "9" . An ITIN is used to establish accounts for individuals who are not U.S. citizens. The ITIN allows them to file tax returns only. The ITIN should not be used for employment purposes. See IRM 3.21.263.5, ITIN General Processing Information, for additional information.

  2. The ITIN Operation will refer identified ITIN return schemes to Integrity and Verification Operation (IVO) for treatment. The ITIN Operation will provide a scheme characteristic fact sheet with any newly identified scheme. All returns received directly from the ITIN Operation will be treated as identity theft and will be edited with an IVO stamp or hand written "IVO REV" , and a SPC "M" prior to being sent to Submission Processing.

  3. All ITIN returns should be screened for identity theft per IRM 25.25.2.13, Identity Theft Scheme Criteria, and for known ITIN identity theft scheme criteria as provided by the ITIN Operation.

  4. When screening an ITIN Return follow the if and then chart:

    IF AND THEN
    The return is found in Data Mining Screening or the Return Chargeout Process (RCO). Meets the IDT criteria per IRM 25.25.2.13, Identity Theft Scheme Criteria, or a known ITIN scheme. (Current year or prior year return.)
    • Disposition the return to "ACE/Adjustments" and input an EFDS note, "IVO RSV IDT" .

    • For returns in the RCO Process, input the IDOC information into EFDS prior to dispositioning the return to "ACE/Adjustments" .

    The return is found in Data Mining Screening or the RCO Process. Is a current year return, does not meet IDT scheme criteria and CC IRPTR data is not available.
    • For returns in the RCO Process, input the IDOC information into EFDS.

    • Send the IDOCs to "Verify" .

    Note:

    If a "work assumed" SSN is available, include the "work assumed" SSN in EFDS return notes.

    The return is found in Data Mining Screening or the RCO Process. Is a current year return, does not meet IDT scheme criteria, and CC IRPTR data is available.
    • Research CC IRPTR under the "work assumed" SSN and the ITIN per IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process. Include the "work assumed" SSN in the EFDS return note.

    • If the return verifies, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ disposition the return to "Refile" .

    • If the return cannot be verified per CC IRPTR using the "work assumed" SSN or the ITIN, send all IDOCs not verified per CC IRPTR to "Verify" .

    • For returns in the RCO Process, input the IDOC information into EFDS prior to dispositioning the IDOCs to "Verify" .

    The return is found in Data Mining Screening or the RCO Process. Is a prior year return.
    • Research CC IRPTR under the "work assumed" SSN and the ITIN per IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process. Include the "work assumed" SSN in the EFDS return note.

    • If the return verifies, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ disposition the return to "Refile" .

    • If the return cannot be verified per CC IRPTR using the "work assumed" SSN or the ITIN, disposition the return to "Research" and refer to the SSA_ORS POC at your site for manual verification. If the refund has not been stopped, stop the refund per IRM 25.25.2.4, Stopping / Releasing the Refund.

    • For returns in the RCO Process, input the IDOC information into EFDS prior to dispositioning the return to "Research" .

    • When the income information is returned, take the following actions:

      1. If SSA_ORS response is "Verified OK" or "Incorrect Dollars within tolerance" - "Refile" the return. Ensure the refund is released per IRM 25.25.2.4, Stopping / Releasing the Refund.

      2. If SSA_ORS response is "Incorrect Dollars not within tolerance" or "Not Employed" - add the return to "Scheme" , see IRM 25.25.2.5, Adding to Scheme.

      3. When using the SSA_ORS database, leave a note in EFDS "SSA/ORS database used" .

    The return is found in Funny Box Screening. Meets the IDT criteria per IRM 25.25.2.13, Identity Theft Scheme Criteria, or known ITIN scheme. (Current year or prior year return.) Use an IVO Stamp or edit "IVO REV" on the return in the upper left corner margin and Edit SPC "M" .

Schedule C and Household Help (HSH) Income

  1. Returns containing Schedule C and/or Household Help (HSH) income and the return does not match the prior year filing pattern, or there was an audit by Exam for the same income type in the prior year and Exam did not allow the refund, or the return was in "Scheme" in the prior year, take the following actions:

    Exception:

    Do not disposition the return to Scheme ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . "Refile" the return in the Electronic Fraud Detection System (EFDS).

    Note:

    If Exam allowed the refund in a prior year for the same income type "Refile" the return in EFDS. Never disposition a return claiming only Schedule C or HSH income to ACE/Exam.

    IF THEN
    The return is found in Data Mining (DM)
    • Stop the refund, see IRM 25.25.2.4, Stopping / Releasing the Refund

    • Disposition the return to "ACE/Adjustments"

    • Input an EFDS return note, "IVO RSV IDT"

    The return is found in Funny Box
    • Edit SPC "M"

    • Send the return for processing

Process Status (PS) 50 Procedures

  1. Returns in Process Status (PS) 50 are returns that were selected by the identity theft processes for identity authentication and selected by the filters for Integrity and Verification Operation (IVO) income and withholding verification. A TC 971 AC 052 will be present on CC TXMODA.

  2. The taxpayer has been authenticated by the Accounts Management Taxpayer Protection Program (TPP) staff, the Taxpayer Assistance Center (TAC) staff, IVO, or through an online process. In addition, some returns are deemed filed by the taxpayer identification number (TIN) owner based on other analytical data and allowed to continue processing.

    Note:

    Accounts where the return was deemed filed by the TIN owner based on analytical data will contain a TC 971 AC 123 containing a MISC field of "TPP RP" .

  3. IVO will screen and disposition the returns following the chart below:

    Note:

    If the account does not contain a TC 971 AC 052, the return should be "Refiled" in the Electronic Fraud Detection System (EFDS) and the refund released.

    IF AND THEN
    1
    The income on the return is ONLY from Schedule C or Household Help (HSH)
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "Refile" the return in EFDS. Ensure the refund will release per IRM 25.25.2.4, Stopping / Releasing the Refund
    2
    The income on the return is comprised of Schedule C or HSH AND income from IDOCs
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Refile the return in EFDS. Ensure the refund will release per IRM 25.25.2.4, Stopping / Releasing the Refund
    3
    The income on the return is comprised of Schedule C or HSH AND income from IDOCs
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Follow the appropriate block below to verify the IDOCs and disposition the return.
    4
    The return can be verified per CC IRPTR or SSA_ORS
     
    • Input EFDS return notes "PER IRPTR" or "PER SSA_ORS" as applicable

    • "Refile" the return in EFDS

    • Ensure the refund will be released per IRM 25.25.2.4, Stopping / Releasing the Refund

    5
    The return cannot be verified per CC IRPTR or SSA_ORS
    Income documents (IDOCs) are in EFDS Send all unverifiable IDOCs to "Verify"
    6
    The return cannot be verified per CC IRPTR or SSA_ORS
    The return is an electronic return and contains unsubstantiated income/withholding Push the return to Scheme per IRM 25.25.2.5, Adding to Scheme
    7
    The return cannot be verified per CC IRPTR or SSA_ORS
    The return is a paper return and no IDOCs are in EFDS
    • Request the return from Files using CC ESTABDO

    • When requesting the return from files, open a control base, "C#,ESTAB150,M,IRRQ"

    • When the return is received, add the IDOCs to EFDS and follow the steps above and close the control base

    • NOTE: For returns with an ITIN as the TIN, include the "work assumed" SSN in EFDS notes, if available.

    • If the return is not received from Files after the first request, issue an Expedite request to Files (CC ESTABDV)

    • If the return is not received after the second attempt, push the return to scheme per IRM 25.25.2.5, Adding to Scheme and close the control base

    8
    The return has been moved to MFT 32 or has been deleted
     
    • For valid returns moved to MFT 32, see IRM 25.25.6.7.1, MFT 32 Reversal Procedures to move the return to MFT 30

    • For valid returns that have been deleted (includes returns for tax year 2015 and prior moved to MFT 32), see IRM 25.25.6.8, Archived - Deleted Return Reprocessing Procedures, to reprocess the return

    9
    The income on the return is from any source
    AND
    The account contains a TC 971 AC 123 with a MISC field of "TPP RP"
    The return meets identity theft criteria per IRM 25.25.2.13, Identity Theft Scheme Criteria
    AND
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    Disposition the return to ACE/Adjustments
    10
    The return has been moved to MFT 32 or was deleted
    The return meets IDT criteria as stated above
    • Push the return to scheme per IRM 25.25.2.5, Adding to Scheme

    • Disposition the return in STARS to "CAT 7" disposition "PU"

Frivolous Returns

  1. Frivolous tax returns are based upon tax avoidance arguments that are not supported by law. A frivolous argument is used for the purpose of expressing dissatisfaction with the substance, form, or administration of the tax laws by attempting to illegally avoid or reduce tax liabilities.

  2. Frivolous documents often:

    • Contain arguments about the obligation to file or pay tax on the face of the tax return or on attachments to the tax return.

    • Include altered forms or jurats containing frivolous arguments.

    • Are attempts to impede or circumvent the administrative processing of the tax return.

  3. See the following for expanded listings of frivolous arguments:

    • IRM 25.25.10-1, Frivolous Arguments

    • IRM 3.11.3-11, Frivolous Filer/Non-filer Review Box Criteria and Definitions

    • IRM 3.11.6-4, Frivolous Claims

    • IRM 3.12.2-13, Frivolous Filer Definitions

  4. Identifiers of Frivolous Return Program (FRP) involvement:

    • TC 971 AC 089

    • F- freeze

    • CP 72 issued to the Taxpayer (TP)

    • Open control base unit numbers 14867 through 14869

    • TC 810 jurisdiction code of 4

    • -E freeze

    Note:

    FRP will stamp or write "FRP Cleared" , and include their employee number in the upper left hand corner of the paper return.

  5. If during normal screening processes a frivolous return is identified by IVO; disposition the return in the Electronic Fraud Detection System (EFDS) to Frivolous Filer (PS 77) and input an EFDS return note “Sent to FRP”.

    Note:

    If there is an EFDS return note present, "FRP Review Manual" , screen the return per IRM 25.25.2, Revenue Protection Screening Procedures for Individual Master File Returns.

Request for Information During Screening and Verification

  1. You may receive inquiries regarding the status of a case or a refund during the screening and verification process. These inquiries may come from the taxpayer (TP) via phone or correspondence or may be internal requests such as Form 4442, Inquiry Referral.

  2. Follow internal Integrity & Verification Operation (IVO) directives to refer Form 12412, Operations Assistance Request (OAR) or Form 4442 /e-4442, Inquiry Referral, within IVO, as applicable. Employees tasked with resolving Form 12412, Operations Assistance Request (OAR), and Form 4442/e-4442, Inquiry Referral, will use the specific guidance provided in the IRM 25.25, Revenue Protection, and related guidance in the table below to resolve the indicated inquiry type:

    Inquiry Type IRM Reference
    Form 12412 OAR, Taxpayer Advocate Service (TAS) Referral See IRM 21.1.3.18.1, Operations Assistance Requests (OAR's) Accounts Management Guidelines; IRM 21.3.5.4, Referral Procedures, and IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines
    Form 4442 /e-4442, Inquiry Referral See IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442
  3. Follow the required time frames for Form 4442/e-4442, Inquiry Referral.

  4. Form 14027-B, Identity Theft Case Referral, or a Form 14103, Identity Theft Assistance Request (ITAR), prepared by the AM Identity Protection Specialized Unit (IPSU) must be treated as priority work. See IRM 25.23.3.2.6, Identity Theft Assistance Request (ITAR) - General Information, for additional guidance regarding Form 14027-B referrals.

  5. To expedite the refund, the TAS may inform the taxpayer that the IRS will need to contact the taxpayer’s employer before the refund can be released. If the taxpayer agrees to this third-party contact, TAS may notate this agreement on the OAR. If the OAR contains this notation and all other necessary information, the IRS can contact the taxpayer’s employer without sending the Letter 4464C, Questionable Refund 3rd Party Notification Letter, to the taxpayer. Make the needed contacts and update the case accordingly. Add a note to the Electronic Fraud Detection System (EFDS): "OAR received; taxpayer agrees to employer contact" .

PS 70 (High Dollar) Screening Procedures

  1. Returns in Process Status (PS) 70 are considered high dollar returns. All returns in PS 70 will be screened for possible identity theft characteristics, see IRM 25.25.2.13, Identity Theft Scheme Criteria, in addition to the following characteristics:

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

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

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

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

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

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

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

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

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

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

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

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

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

  2. A return should not be deemed possible identity theft based on just one of the characteristics listed above. There is no set rule as to how many characteristics the return needs to meet to be deemed possible identity theft but the more inconsistencies that can be identified, the more likely the return should be directed to the Taxpayer Protection Program (TPP) for identity authentication.

  3. If a return is deemed possible identity theft, disposition the return to "ACE/Adjustments" and input an Electronic Fraud Detection System (EFDS) return note "IVO RSV IDT" .

  4. If a return is not deemed possible identity theft, additional screening should be performed using the Data Mining Screening Tree, see IRM 25.25.2.2, Data Mining Screening. Pay close attention to the following:

    • Possible Frivolous return characteristics, see IRM 25.25.2.20, Frivolous Returns, and Frivolous Form 1099-MISC.

    • For returns with estimated tax payments, is the amount of estimated tax payments listed on EFDS greater than the amount of the refund and do these estimated tax payments match on IDRS? If "YES" , and no other conditions in the Data Mining Screening Tree are met, the return can be "Refiled" . If "NO" , then continue screening the return.

    • Is the return a Form 1040NR and the withholding claimed is from a Form 8288-A?, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests? If "YES" , Refile the return. If "NO" , continue with the screening process.

    • Is the CC IRPTR data available for the tax year? Reminder: All prior year returns are verified using CC IRPTR data only. If CC IRPTR data is available, see IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process. If CC IRPTR data is not available, continue with the screening process.

    • Does the return have unsubstantiated income or withholding? If "YES" , see IRM 25.25.2.6, Unsubstantiated Income and/or Withholding.

      Reminder:

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

      If "NO" , continue with the screening process.

    • Did the taxpayer ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If "YES" , Refile the return. If "NO" , and income documents are attached, disposition the return to "Verify" .

    • If the return is a paper return and it is determined that the return is needed to review the income documents, request the return using CC ESTAB and disposition the return in EFDS to PS 60 (Return Chargeout Interim State), see IRM 25.25.2.14, Return Chargeout (RCO) Process, for additional guidance. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , see IRM 25.25.2.18, Schedule C and Household Help (HSH) Income.

    Reminder:

    Do not send current year returns directly to "Scheme" .

Operations Assistance Requests from Taxpayer Advocate Service During the Screening or Verification Process

  1. Taxpayer Advocate Service (TAS) may issue a Form 12412, Operations Assistance Request (OAR), to Integrity and Verification Operation (IVO) to expedite the screening and verification process.

  2. When an OAR is received in IVO, IVO will take the following actions:

    • Screen the return using the Data Mining Screening Tree, see IRM 25.25.2.2, Data Mining Screening.

    • If the original return verifies, "Refile" the return in the Electronic Fraud Detection System (EFDS) and ensure the refund is released, see IRM 25.25.2.4, Stopping / Releasing the Refund.

    • If the original return does not verify, request the documentation from TAS.

    • If the documentation does not substantiate the return, advise TAS of the results on the Form 12412. If the return is not in "Scheme" , push the return to "Scheme" , see IRM 25.25.2.5, Adding to Scheme.

    • Update EFDS notes and the return disposition as appropriate.

    • Input/Update AMS notes per IRM 21.2.2.4.5, Accounts Management Services (AMS).

    • Update the OAR database as appropriate.

    • Close all IVO control bases.

State Mapping to Scheme Location

SDC/Scheme Location State 2 Digit Code 2 Digit state Code Explanation
AUSC - 18   International return address
AUSC - 18 AA Military address AA
AUSC - 18 AE Military address AE
FSC - 89 AK Alaska
ATSC - 07 AL Alabama
AUSC - 18 AP Military address AP
KCSC - 09 AR Arkansas
FSC - 89 AS American Samoa
MSC - 49 AZ Arizona
FSC - 89 CA California
OSC - 29 CO Colorado
ANSC - 08 CT Connecticut
ATSC - 07 DC District of Columbia
ANSC - 08 DE Delaware
MSC - 49 FL Florida
ATSC - 07 GA Georgia
FSC - 89 GU Guam
FSC - 89 HI Hawaii
KCSC - 09 IA Iowa
OSC - 29 ID Idaho
OSC - 29 IL Illinois
OSC - 29 IN Indiana
KCSC - 09 KS Kansas
KCSC - 09 KY Kentucky
MSC - 49 LA Louisiana
ANSC - 08 MA Massachusetts
ATSC - 07 MD Maryland
ANSC - 08 ME Maine
KCSC - 09 MI Michigan
CSC - 17 MN Minnesota
KCSC - 09 MO Missouri
FSC - 89 MP Northern Mariana Islands
MSC - 49 MS Mississippi
OSC - 29 MT Montana
ATSC - 07 NC North Carolina
CSC - 17 ND North Dakota
KCSC - 09 NE Nebraska
ANSC - 08 NH New Hampshire
ANSC - 08 NJ New Jersey
MSC - 49 NM New Mexico
OSC - 29 NV Nevada
ANSC - 08 NY New York
CSC - 17 OH Ohio
AUSC - 18 OK Oklahoma
FSC - 89 OR Oregon
CSC - 17 PA Pennsylvania
ATSC - 07 PR Puerto Rico
ANSC - 08 RI Rhode Island
ATSC - 07 SC South Carolina
CSC -17 SD South Dakota
KCSC - 09 TN Tennessee
AUSC - 18 TX Texas
OSC - 29 UT Utah
ATSC - 07 US Virgin Islands US Virgin Islands
ATSC - 07 VA Virginia
ANSC - 08 VT Vermont
FSC - 89 WA Washington State
CSC -17 WI Wisconsin
ATSC - 07 WV West Virginia
OSC - 29 WY Wyoming

1040X Referral Return Form

  1. The 1040X Referral Return Form (Form 14229) is used by Integrity and Verification Operation (IVO) to return Form 1040X to Code and Edit in Submission Processing according to information found in the IRM 3.11.6.11, 1040X Routing Guide.

    Note:

    Do not use this form to return Forms 1040X to Accounts Management (AM). Follow established procedures to return the case to AM to be attached to their open Correspondence Imaging System (CIS) case.

    1040X Referral Return Form
    The attached 1040X has been reviewed by IVO and is being returned for the following reason:
    1. __________1040X validates- follow normal processing procedures

    2. __________1040X requires an adjustment -

      • Decrease Wage To:__________

      • Decrease Withholding To: __________

    3. __________1040X cannot be verified/disallow

    4. __________Other (write description of necessary action)

    To:____________________FROM:____________________DATE:_________________

    Note:

    This form is for use only by Integrity and Verification Operation (IVO) staff to return Form 1040X to Code and Edit.

Erroneous Referral Routing Form

  1. The Erroneous Referral Routing Form (Form 14230) is for use only by Integrity and Verification Operation (IVO) staff to return items not meeting IVO criteria to the originator.

    "Erroneous Referral Routing Form"
    This item is being returned because it is not within IVO's scope of authority.
    IVO will "ONLY" address the following issues.
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    • Inquiries related to refunds on accounts showing unresolved IVO activity.

    • Identity Theft ONLY on accounts showing IVO activity.

    • Open IVO IDRS controls.

    • Fraud Leads ONLY on pre-refund and recoverable money issues.

    • 1040-X returns meeting criteria outlined in IRM 3.11.6.3.4, Integrity and Verification Operation (IVO) Guidance.

      Note:

      See IRM 21.5.6.4.35.3, –R Freeze Modules With Integrity & Verification Operation (IVO) or Taxpayer Protection Program (TPP) Involvement for indications of IVO activity.

    To:____________________FROM:____________________DATE:_________________

    Note:

    This form is for use only by Integrity & Verification Operation (IVO) staff to return Erroneous Referrals.

Identity Theft Scheme Matrix

  1. The IDT MATRIX is used to determine if a return meets the IDT criteria and can be deemed an IDT return.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

    Note:

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

Process Status Description Chart

  1. The chart below can be used to determine the Process Status (PS) of the return in EFDS/STARS.

    Process Status (PS) Value/Code Description Return Status
    0 Not selected for Data Mining None
    1 Return waiting for "Prescan" Interim - return waiting for an action
    3 Return waiting for Data Mining Interim - return waiting for an action
    20 Return not viewed on EFDS Interim - return waiting for an action
    21 Return waiting for "Research" Interim - return waiting for an action
    22 Return waiting for "Scheme" Acceptance - Interim STARS Completed - no further action
    23 Return waiting for Attn TE Interim - return waiting for an action
    24 Return waiting for Attn District - ELF Returns waiting for HHS Response Interim - return waiting for an action
    25 Return in Reject Scheme TE Interim - return waiting for an action
    26 Return waiting (STARS problem) Interim - return waiting for an action
    27 Return waiting for "Research" later Interim - return waiting for an action
    28 Return sent to "Refile" Completed - no further action
    29 Return sent to "Scheme" - Fraud Completed - no further action
    30 Return sent to "ACE/Adjustments" - Possible Identity Theft Interim - return waiting for an action
    31 Return sent to "ACE/Collections" Completed - no further action
    32 Return sent to "ACE/Exam" - unsubstantiated income/withholding Interim - return waiting for an action
    33 Return sent to "Verification" Interim - return waiting for an action
    40 Return in "Prescan" Interim - return waiting for an action
    41 Return in "Research" Interim - return waiting for an action
    43 Return in Attn District Interim - return waiting for an action
    44 Return in STARS Transfer Completed - no further action
    45 Return in Interim STARS Processing Completed - no further action
    46 Return in "Detail" Interim - return waiting for an action
    47 Return in "Suspense" Interim - return waiting for an action
    48 Return in "IAT Reject" Interim - return waiting for an action
    49 Return in "ID Theft" - Hold - Unresolved TPP status Interim - return waiting for an action
    50 Return in "ID Theft" - AMTAP - TPP completed status - waiting on return verification by IVO Interim - return waiting for an action
    55 "Premium Tax Credit" Interim - return waiting for an action
    60 "Return Chargeout" - Interim State Interim - return waiting for an action
    65 "Post Refund Potential Fraud" Interim - return waiting for an action
    70 "IVO Holding" Interim - return waiting for an action
    77 "Frivolous Filer" Interim - return waiting for an action