25.25.2 Revenue Protection Screening Procedures for Individual Master File Returns

Manual Transmittal

September 25, 2020

Purpose

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

Material Changes

(1) IRM 25.25.2.2(8) - Updated the Note, for TEs to follow when screening a prisoner return with tribal income. IPU 20U0505 issued 04-13-2020.

(2) IRM 25.25.2.2.1(3).2 - Added an Exception criteria for unsubstantiated income involving Qualified Medicaid Waiver Payments during data mining screening. IPU 20U0544 issued 04-24-2020.

(3) IRM 25.25.2.3(4) - Added box 5 to clarify the point of contact when screening a suspicious IDOC. IPU 20U0646 issued 05-27-2020.

(4) IRM 25.25.2.1(6) - Added RIVO threshold as additional guidance when TE are screening returns. No IPU as this was added in response to managerial comments effective 09/11/2020.

(5) IRM 25.25.2.8.1 - Removed IRM section due to Executive approval to suspend reviewing Funny Box returns originating from the Submission Processing pipeline. No IPU as this was added in response to managerial comments effective 09/11/2020.

(6) IRM 25.25.2.8.2 - Removed IRM section due to Executive approval to suspend reviewing Funny Box returns originating from the Submission Processing pipeline. No IPU as this was added in response to managerial comments effective 09/11/2020.

(7) IRM 25.25.2.15(1),(2),(3) and (6) - Added guidance for the use of IDRS command code FTBOL and updated procedures for screening prisoner returns. IPU 20U0313 issued 02-26-2020.

(8) IRM 25.25.2.17(4) - Added requirements to enter specific EFDS notes when screening returns with an ITIN. IPU 20U0313 issued 02-26-2020.

(9) IRM 25.25.2.19(3) - Updated the table to clarify procedures for screening returns with Schedule C, HSH and/or no IDOCs. Also removed the And Condition since it was not required for Refiling the return. IPU 20U0313 issued 02-26-2020 IRM.

(10) IRM 25.25.2.19(3), box 3 -Added RIVO threshold as additional guidance when TE are screening returns. No IPU as this was added in response to managerial comments to the final clearance review. Effective 10-01-/2020

(11) IRM 25.25.2.23(2) - Added a Note to provide procedures for contacting the Bogus point of contact. IPU 20U0313 issued 02-26-2020.

(12) IRM 25.25.2-4 - Added for clarity, the threshold amount when screening returns for the tolerances. No IPU, as this was added in response to managerial comments to the final clearance review. Effective 10-01-2020

(13) Editorial changes have been made throughout the IRM section for:

  • Updating organizational name, terms, titles and acronym

  • Adding links and updated references to assist Tax Examiners with research

  • Rewording paragraphs to make it more succinct

  • Correcting spacing between words, grammar and spelling

  • Removing from material changes, duplicated Editorial Changes and adding detailed explanation for Substantive changes

  • Corrected the third-party notice that should be issued per IRM 25.25.2.21(5)

  • Corrected the name of the Director’s organization

The changes are included in IPUs 20U0313, 20U0487, 20U0544, and 20U0667

Effect on Other Documents

IRM 25.25.2 dated September 19, 2019 (effective October 01, 2020) is superseded. The following IRM Procedural Updates (IPUs), issued from February 26, 2020 through June 03, 2020, have been incorporated into this IRM: 20U0313, 20U0487, 20U0505, 20U0544, 20U0646, and 20U0667.

Audience

Campus employees in Return Integrity Verification Operations

Effective Date

(10-01-2020)

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

Program Scope and Objectives

  1. Purpose and Program Goals; This IRM section provides guidance for Return Integrity Verification Operations (RIVO) employees when screening 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 RIVO employees.

  2. Audience; The audience intended in this IRM is RIVO employees.

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

  4. Program Owner; RIVPM is the program office responsible for oversight over this program.

  5. Primary Stakeholders; The primary stakeholders are Return Integrity Verification Operations (RIVO), and organizations that collaborate with RIVO.

  6. Program Goals; Program goals for the program are in the Operation Guidelines as well as IRM 1.4.10, Return Integrity & Verification Operation Managers Guide.

Background

  1. Return Integrity Verification Program Management (RIVPM) 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 Return Integrity Verification Operations (RIVO) Monthly Performance Comparison Report, to track the inventory, including receipts and closures. Additional report guidance is found in IRM 1.4.10, Return Integrity &Verification Operation Managers Guide.

  2. The Embedded Quality review program is in place to review all processes to ensure accuracy and effectiveness of the program. Goals, measures, and operating guidelines are listed in the yearly Operation Guidelines and in IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Compliance, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS), and Electronic Products and Services Support.

Authority

  1. The following references provide authority for the Return Integrity Verification Operations:

    • IRM 1.2.1.5.10, Policy Statement 4-21.

    • IRM 1.2.2, Servicewide Policies and Authorities, Servicewide Delegations of Authority.

    • IRM 1.1.13, Wage and Investment.

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

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

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

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

Acronyms

  1. For a list of Acronyms used throughout Return Integrity Verification Operations (RIVO) 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

  2. IDRS restricted access accounts are accounts where a user must request special permissions to access the account through IDRS. Follow IRM 21.2.1.3.2, Authorized IDRS Access.

  3. The IRS adopted the Taxpayer Bill of Rights (TBOR) in June 2014. Employees are responsible for being familiar with and acting in accordance with taxpayer rights. See IRC § 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see The IRS outlines the Taxpayer Bill of Rights.

Data Mining Screening

  1. The Return Review Program (RRP) uses filters and models to select returns for Return Integrity Verification Operations (RIVO) review. The selected returns are placed in the Electronic Fraud Detection System (EFDS) in the Data Mining (DM) queue (Process Status (PS) 3) for RIVO employees to screen. RIVO 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 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 Exhibit 25.25.2-4, Tolerance Chart.

  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 RIVO 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 an IDOC with no IDOC information on CC IRPTR, all IDOCs attached to the return must be sent to verification to be verified through CE.

    • Research - Paper returns requested as document requests (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 25.25.13.9, Releasing the Refund, to release the refund. For returns in Process Status (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 returns 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. During the Data Mining Screening Process, RIVO employees should be on the alert for possible identity theft scheme returns. Examples of some identity theft scheme characteristics can be found in IRM 25.25.2.13, Identity Theft Scheme Criteria. Management may alert employees to new identity theft 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.

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

  8. 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).

    Note:

    If prisoner is claiming tribal income follow procedures in IRM 25.25.2.6, Unsubstantiated Income and/or Withholding

  9. 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.

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

  11. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡

  12. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡

  13. For all other returns, see IRM 25.25.2.2.1, Data Mining Screening Tree, for screening procedures.

Data Mining Screening Tree

  1. During the screening process, all returns are to be reviewed for identity theft scheme criteria, using 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 Data Mining is deemed identity theft, disposition the return to "ACE/Adjustments" and input an Electronic Fraud Detection System (EFDS) "Return note" "IVO RSV IDT" .

    Exception:

    If the return is in PS 30 and has completed the taxpayer authentication process (transaction code (TC) 972 action code (AC) 129 present on command code (CC) TXMODA or CC IMFOLT of the module) do not disposition the return to "ACE/Adjustments" since the return has completed the questionable identity authentication process.

  2. Follow the steps below to screen the return

    1. 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"

    2. 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. (If the return contains unsubstantiated income and/or withholding, see step 3 below.)
      Yes - See IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process
      No - "Continue"

    3. 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

      Exception:

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

      Note:

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

      Note:

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


      No - "Continue"

    4. Is the income/withholding on the return only from IDOCs and are the IDOCs attached? (Unsubstantiated wages/withholding - see #3 above)
      Yes - skip to number 7
      No - continue to number 5

    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 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡AND≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡?
      Yes - then "Continue"
      No - "Refile"

    7. Was the taxpayer put into a "Scheme" last year?
      Yes - Send all IDOCs 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 to "Verify"

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

  1. Command code (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, Return Integrity Verification Operations (RIVO) and Criminal Investigation (CI) will use CC IRPTR to verify IDOCs for current and prior year returns before dispositioning IDOCs 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.

    Note:

    For full year prisoner return with IDOCs, see IRM 25.25.2.15, Prisoner 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:

    Return Integrity Verification Program Management Policy & Analysis (RIVPM P&A) 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 Electronic Fraud Detection System (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. See IRM 25.25.2.2.1, Data Mining Screening Tree.
    2
    A prior year/or current year return and only one IDOC is attached to the return.

    Note:

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

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

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

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

    Note:

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

    "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.)

    Note:

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

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

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

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

    Note:

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

    "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 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

    Note:

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

    The IDOCs can be located in CC IRPTR and meet the criteria in block 3.

    Note:

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

    "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 see IRM 25.25.2.2.1, Data Mining Screening Tree.
    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 to "Verify"

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

    8
    Prior Year Return (with or without IDOCs).
    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 (with or without IDOCs).
    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 taxpayer identification number (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 (Form 1099-R) and gambling income (Form 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" .
    5
    The mode of contact is marked as Suspicious
    Contact the Entity Fabrication Team PRIOR to dispositioning the IDOC to “Verified OK” or “Refile”.

    Note:

    See RIVO Portal for Bogus Employer/Entity Fabrication Point of Contact listing.

    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 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 command code (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.

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 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 command code (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 taxpayer identification number (TIN), if applicable, filing/income history of claiming Tribal Income and/or CC IRPTR for a Form 1099-MISC, Miscellaneous Income, 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 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 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 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 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 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 the Electronic Fraud Detection System (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 Return Integrity Verification Operations (RIVO) 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 RIVO, 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 Return Chargeout (RCO).

  7. If selecting a paper return for verification, research Account Management Services (AMS) for a Correspondence Imaging System (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 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 control 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 25.25.13.9, 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 RIVO 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 25.25.13.9, 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 Letter 0418C 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 25.25.13.9, Releasing the Refund, to release the refund. Valid refunds must be released timely.

Screening Pipeline Questionable (Funny Box) Returns

  1. Return Integrity Verification Operations (RIVO) 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 Return Integrity & Verification Operation (RIVO) or Frivolous Filer Program (FRP) and Routing of Questionable Payments, IRM 3.11.3.6.1.7, Refund Schemes, and IRM 3.12.37.30.3, Return Integrity Verification Operations (RIVO) and Compliance Services.

  2. RIVO 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 a Form 1040X
    See IRM 25.25.2.11, Form 1040X Funny Box Returns from Submission Processing
    2
    The returns are from Notice Review
    See IRM 25.25.2.8.1, Funny Box Returns from Notice Review
    3
    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 Scheme Tracking and Referral System (STARS) and there is no indication of IDT. Stamp the Form 8822 with an RIVO stamp and return the form to the SP Entity Function, using Form 3210, Document Transmittal. 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 transaction code (TC) 971 action code (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 social security number (SSN) on Form 8822 is in STARS, send the form to Criminal Investigation (CI) for review.

Funny Box Returns from Notice Review

  1. Notice Review will refer command code (CC) TXMODA prints or screen shots to Return Integrity Verification Operations (RIVO) via a funny box process; or will refer the taxpayer identification numbers (TIN) in a spreadsheet via email. Notice Review may input a hard transaction code (TC) 971 action code (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 RIVO criteria.

  2. Screen the 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 RIVO criteria
    Advise Notice Review that RIVO has no interest in the return
    2
    The return meets RIVO identity theft criteria, see IRM 25.25.2.13, Identity Theft Scheme Criteria
    • Advise Notice Review the return is selected for RIVO processes

    • Disposition the return in EFDS to "ACE/Adjustments"

    • Input an EFDS note, "Funny Box Notice Review"

    3
    The return meets RIVO criteria, see IRM 25.25.2.2, Data Mining Screening
    • Advise Notice Review the return is selected for RIVO 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 Account Management (AM) or Taxpayer Advocate Service (TAS) may set aside questionable returns for further review. Return Integrity Verification Operations (RIVO) 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 RIVO for review that meet the following criteria:

    • Only current year returns claiming wages and withholding that cannot be verified per command code (CC) IRPTR data may be referred to RIVO. Do not refer prior year returns or wage and withholding current year returns to RIVO 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 RIVO as these case types are outside RIVO's purview.

    • Referrals will be received by RIVO via the "RICS IVO - Complex Issue not ID Theft" e-4442 queue in AMS. RIVO will verify the questionable return(s) and close the control base with "VERIFIED" or "NOTVERIFYD" in the e-4442 control base. RIVO will input a history in AMS stating whether the return verified or did not verify. RIVO 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 Return Integrity Verification Operations (RIVO). The annotation must be placed in the upper left hand corner margin of the return.

  2. Screen the return for identity theft, see IRM 25.25.2.13, Identity Theft Scheme Criteria.

  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 RIVO 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 1040-X, Amended U.S. Individual Income Tax Return, returns will be annotated with an approved stamp or hand written mark "IVO REV" , indicating the return was reviewed by Return Integrity Verification Operations (RIVO). 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 1040-X to RIVO for review, see IRM 3.11.6.13, 1040-X Routing Guide. Returns meeting the criteria may be routed to RIVO using Form 3210, Document Transmittal. RIVO will take the following actions:

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

    • Input/Update AMS notes per IRM 21.2.2.4.5, Account 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 Return Integrity Verification Operations (RIVO) 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 RIVO 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 Operations Assistance Requests (OARs) - Once the actions have been taken on the case, notate the actions and send the Form 12412, Operations Assistance Request (OAR), 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 Identity Theft Assistance Requests (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, Identity Theft Assistance Request (ITAR), to Identity Protection Specialized Unit (IPSU).

    • Close the RIVO 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 RIVO 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 RIVO 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 Return Integrity Verification Operations (RIVO) IMF paper processing site. Two RCOs are printed for each paper return hitting DM tolerances. A transaction code (TC) 971 action code (AC) 134 is input on IDRS to hold the refund on the returns meeting RIVO 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 RIVO 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) 30 Identity Theft False Positive Screening 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 is completed, and the return will be sent to files.

    • If the RCO return was placed in "PS 60" by an RIVO tax examiner 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 RIVO 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 command code (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 25.25.13.9, 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 there is a discrepancy between the data in EFDS and CC FTBOLP, use CC FTBOLP information to determine the incarceration date.

    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.

    Note:

    If prisoner claim tribal income follow procedures in IRM 25.25.2.6, Unsubstantiated Income and/or Withholding.

  2. If a person is not considered a full year prisoner, continue screening the return using IRM 25.25.2.2, Data Mining Screening. For married filing joint returns, both taxpayers must not be full year prisoners.

  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 per the tolerances listed above, "Refile" the return in EFDS. Input an EFDS return note "PER IRPTR" .

  7. If the income documents (IDOCS) do not verify or 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
    • Stop the refund per procedures in see IRM 25.25.2.4, Stopping 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
    The return has multiple IDOCs attached for the same taxpayer and the IDOCs contain the same EIN, all filing statuses
    • Stop the refund per procedures in see IRM 25.25.2.4, Stopping the Refund

    • Input an EFDS return note "PRS, with multiple IDOCs" and "same EIN (NN-NNNNNNN) Income $NNNNN.NN and withholding $NNNNN.NN" .

    • Disposition the return to "Ace/Exam"

    3
    Supporting IDOCs present, all filing statuses, except FS 2 (MFJ)
    • Send all IDOCs to verification

    • Input an EFDS return note "PRS"

    4
    Supporting IDOCs present, FS 2 (MFJ) and both TPs are prisoners
    • Stop the refund per procedures in see IRM 25.25.2.4, Stopping the Refund

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

    • Send all IDOCs to verification

    5
    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
    6
    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 taxpayer or secondary taxpayer 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 income documents (IDOCs), such as; Form W-2 or Form 1099 Series, attached, or the return contains 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 the Refund.

    • Input an Electronic Fraud Detection System (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 Return Integrity Verification Operations (RIVO) 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 RIVO stamp or hand written "RIVO REV" , and a special processing code (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 identity theft (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 Electronic Fraud Detection System (EFDS) note, "IVO RSV IDT" .

    • For returns in the RCO Process, input the income document (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 command code (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" social security number (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" . Input an EFDS return note "PER IRPTR" .

    • If the return cannot be verified per CC IRPTR using the "work assumed" SSN or the ITIN, send all IDOCs 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" . Input an EFDS return note "PER IRPTR" .

    • 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 Social Security Administration Online Retrieval System (SSA_ORS) Point of Contact (POC) at your site for manual verification. If the refund has not been stopped, stop the refund per IRM 25.25.2.4, Stopping 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. Leave a note in EFDS "SSA/ORS database used" .Ensure the refund is released per IRM 25.25.13.9, 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 RIVO 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:

    IF THEN
    1
    The return matches the filing pattern of the taxpayer identification number (TIN) owner
    OR
    Exam allowed the refund in a prior year for the same income type
    OR
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • If the return is identified in the Electronic Fraud Detection System (EFDS), "Refile" the return.

    • If the return is identified in Funny Box screening, ensure the return is stamped with the Return Integrity Verification Operations (RIVO) stamp or annotated with "RIVO REV" and return to the function to continue processing.

    2
    The return does not match the prior year filing pattern of the TIN owner
    OR
    The return was in "Scheme" in a prior year
    OR
    There was an audit by Exam for the same income type in the prior year and Exam did not allow the refund
    • If the return is identified in EFDS, stop the refund, see IRM 25.25.2.4, Stopping the Refund, and disposition the return to "ACE/Adjustments" , and input an EFDS Return note, "RIVO RSV IDT" .

    • If the return is identified in Funny Box screening, edit special processing code (SPC) "M" , edit the RIVO stamp or annotate RIVO REV and return to the function to continue processing.

Process Status (PS) 30 Identity Theft False Positive Screening Procedures

  1. Returns in Process Status (PS) 30 are returns that were selected by the identity theft processes for identity authentication and income and withholding verification. A transaction code (TC) 971 action code (AC) 052 and a TC 971 AC 129 will be present on command coded (CC) TXMODA.

  2. The taxpayer has been authenticated by the Accounts Management Taxpayer Protection Program (TPP) staff, the Taxpayer Assistance Center (TAC) staff, Return Integrity Verification Operations (RIVO), 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. RIVO will screen and disposition the returns following the chart below:

    Note:

    If the account does not contain a TC 971 AC 052, the return will be "Refiled" in the Electronic Fraud Detection System (EFDS) and the refund will be 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 25.25.13.9, Releasing the Refund.
    2
    The income on the return is comprised of Schedule C or HSH AND income from income documents the IDOCs are verifiable within tolerance, see IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    "Refile" the return in EFDS. Ensure the refund will release per IRM 25.25.13.9, Releasing the Refund.
    3
    The income on the return is comprised of Schedule C or HSH AND income from the IDOCs are not verifiable within tolerance, see IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process, but over RIVO thresholds (i.e. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • For current year returns, send all IDOCs to "Verify" .

      Exception:

      If the return contains unsubstantiated withholding, see IRM 25.25.2.6, Unsubstantiated Income and/or Withholding.

    • For prior year returns, push the return to "Scheme" , see IRM 25.25.2.5, Adding to Scheme.

    4
    The income on the return is from IDOCs and can be verified per CC IRPTR or Social Security Administration Online Retrieval System (SSA_ORS) as applicable and per tolerance thresholds, see IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process.
    • 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 25.25.13.9, Releasing the Refund.

    5
    The income on the return is from IDOCs and cannot be verified per CC IRPTR or SSA_ORS as applicable and per tolerance thresholds, see IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process.
    The IDOCs are in EFDS
    • For current year returns, send all IDOCs to "Verify" .

    • For prior year returns, push the return to "Scheme" , see IRM 25.25.2.5, Adding to Scheme.

    6
    The income on the return is from IDOCs and cannot be verified per CC IRPTR or SSA_ORS as applicable and per tolerance thresholds, see IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process.
    The return is an electronic return and contains unsubstantiated income/withholding.
    • For current year returns, if CC IRPTR data is not fully loaded, disposition the return to "ACE EXAM" , see IRM 25.25.2.6, Unsubstantiated Income and/or Withholding.

    • For prior year returns and current year returns after CC IRPTR data is considered fully loaded, push the return to Scheme, see IRM 25.25.2.5, Adding to Scheme.

    7
    The income on the return is from IDOCs and cannot be verified per CC IRPTR or SSA_ORS as applicable and per tolerance thresholds, see IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process.
    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 Individual Taxpayer Identification Number (ITIN) as the TIN, include the "work assumed" social security number (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 2016 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 identity theft criteria, see IRM 25.25.2.13, Identity Theft Scheme Criteria.
    • Push the return to scheme per IRM 25.25.2.5, Adding to Scheme.

    • Disposition the return in the Scheme Tracking and Referral System (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 3.11.6-5, Frivolous Claims

    • IRM 3.12.2-13, Frivolous Filer Definitions

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

    • TC 971 AC 089

    • F- freeze

    • 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 Return Integrity Verification Operations (RIVO); 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. All referrals are worked per IRM 25.25.13, Account Resolution for Return Integrity Verification Operations (RIVO).

  2. Follow internal RIVO directives to refer Form 12412, Operations Assistance Request (OAR) or Form 4442 /e-4442, Inquiry Referral, within RIVO, 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 6255C, Questionable Refund Hold, 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" .

    Reminder:

    Due to the Taxpayer First Act section 1206, Internal Revenue Code (IRC) § 7602(c)(1), has been amended to state that the IRS will not contact a third-party prior to 45 days after the issuance date of a third-party notification such as; the Letter 4464C, Questionable Refund Hold, or Notice CP 05, Information Regarding Your Refund.

Returns not in EFDS

  1. The Electronic Fraud Detection System (EFDS) is the primary platform by which potentially fraudulent returns are screened, verified, and referred to a treatment process. However, certain Return Review Program (RRP) non-identity theft return selections are not loaded into EFDS. A process was established to identify this inventory and provide an opportunity for Return Integrity Verification Operations (RIVO) teams to manually review these returns outside of EFDS. RIVO will screen and verify the returns manually and to take necessary action on accounts based on the screening and verification determination.

  2. Returns not in EFDS will be identified by the Fraud Referral & Evaluation (FRE) analysts and they will open a control base on IDRS with the following information:
    C#,NOTINEFDS,A,MISC
    1482284611,*

  3. Once assigned, RIVO will screen the returns per IRM 25.25.2.2, Data Mining Screening, and take the following actions:

    IF THEN
    The return verifies per the IRM requirements (within RIVO tolerance), see IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process.
    • Release the refund, see IRM 25.25.13.9, Releasing the Refund.

    • Close all RIVO control bases with activity code "RELRFND" .

    The return meets possible identity theft criteria, see IRM 25.25.2.13, Identity Theft Scheme Criteria.
    • Refer the return to the RIVO POC for manual referral to the Taxpayer Protection Program (TPP) treatment process.

    • Close all RIVO control bases with activity code "REF2TPP" .

    The return does not verify per the IRM requirements (within tolerance), see IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process.
    • Perform manual verification, see IRM 25.25.3.11, Manual Verification Procedures. (Disregard EFDS actions.)

    • If the income and withholding can be verified, release the refund, see IRM 25.25.13.9, Releasing the Refund.

    • If the income and withholding cannot be verified, prepare the appropriate manual referral template for the appropriate treatment stream, see IRM 25.25.13.5, Manual Referrals.

    • Close all RIVO control bases with the appropriate activity code as follows,"RELRFND" , "REF2AQC" , "REF2WOW" , "REF2EXAM" .

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 Return Integrity Verification Operations (RIVO) to expedite the screening and verification process.

  2. When an OAR is received in RIVO, RIVO 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 25.25.13.9, 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, Account Management Services (AMS).

    • Update the OAR database as appropriate.

    • Close all RIVO control bases.

    Note:

    If the Employer Identification Number (EIN) is on Mode of Contact (MOC) “Hold, Bogus Determination” or after research it is believed the EIN is potentially bogus, contact the Bogus Point of Contact (POC) for expedited processing, see Point of Contact (POC) Listings.

Abusive Preparer Procedures for RIVO

  1. When screening returns, employees should be alert to possible fraudulent or identity theft claims ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. These returns do not meet the criteria for identity theft as provided in IRM 25.25.2.13, Identity Theft Scheme Criteria and do not meet the criteria for sending the income documents to verification as provided in IRM 25.25.2.2, Data Mining Screening.

  2. Return Integrity Verification Operations (RIVO) has developed a process to refer groups of current year returns ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ to the Lead Development Center (LDC) or the Return Preparer Coordinator (RPC) for evaluation. These returns may contain any of the following characteristics:

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

      Exception:

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

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

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

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

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

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

  3. If the return appears suspicious and the "IP" button on the Return Detail Screen in EFDS is lit (active), click on the "IP" button. The spreadsheet will appear with a listing of returns. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Follow the chart below:

    IF THEN
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Return to the initial return and continue with the screening process.
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Exception:

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

    Follow the procedures in paragraph 4 below.

  4. When it is determined additional research is needed, take the following actions:

    1. Open a Return Query from the EFDS drop down menu.

    2. Search the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

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

    4. In IDRS, research the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Search for any ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. If there are any ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

    5. Research for possible identity theft ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

    6. Continue to paragraph 5 below.

  5. After the initial research, follow the chart below for additional actions:

    IF THEN
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Return to the initial return and continue with the screening process.
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ See paragraph 6 below.

  6. Send an email to the lead/manager ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡:

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

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

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

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

      Note:

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

  7. Once the review has been completed by the lead/manager and approved, the lead/manager ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

    Note:

    The lead/manager will return any unapproved referrals to the employee with an explanation of the reason for the rejection.

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

1040-X Referral Return Form

  1. Form 14229, 1040-X Referral Return, is used by Return Integrity Verification Operations (RIVO) to return Form 1040X to Code and Edit in Submission Processing according to information found in the IRM 3.11.6.13, 1040-X Routing Guide.

    Note:

    Do not use this form to return Form 1040-X 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 RIVO 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 Return Integrity Verification Operations (RIVO) 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 Return Integrity Verification Operations (RIVO) staff to return items not meeting RIVO criteria to the originator.

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

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

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

    • Identity Theft ONLY on accounts showing RIVO activity.

    • Open RIVO IDRS controls.

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

    • 1040-X returns meeting criteria outlined in IRM 3.11.6.4.8, Return Integrity Verification Operations (RIVO) Guidance.

      Note:

      See IRM 21.5.6.4.35.3, –R Freeze Modules With Return Integrity Verification Operations (RIVO) for indications of RIVO activity.

    To:____________________FROM:____________________DATE:_________________

    Note:

    This form is for use only by Return Integrity Verification Operations (RIVO) staff to return Erroneous Referrals.

Tolerance Chart

The following chart is used to determine if a return should be screened by Return Integrity Verification Operations (RIVO). Do not use the chart below to determine if a refund should be released.

Return Category ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Identity Theft ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Prisoner ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
External Lead ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Returns not meeting one of the above criteria ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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" - TPP completed status - waiting on return verification by RIVO 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 "RIVO Holding" Interim - return waiting for an action
    77 "Frivolous Filer" Interim - return waiting for an action