25.25.6 Taxpayer Protection Program

Manual Transmittal

August 21, 2020

Purpose

(1) This transmits revised IRM 25.25.6, Revenue Protection, Taxpayer Protection Program.

Material Changes

(1) IRM 25.25.6.1 - Updated audience titles.

(2) IRM 25.25.6.1.6(3) - Added additional information to explain the Taxpayer Bill of Rights.

(3) IRM 25.25.6.1.7(3) - IPU 20U0560 issued 04-28-2020 - Added Letter 5747C refers taxpayers to online option at idverify website as well as offering in-person TAC option.

(4) IRM 25.25.6.1.7.2.1 - IPU 20U0809 issued 07-22-2020 - Updated TPP extensions, added transfer numbers 1018/1019 back and removed /92019 that are no longer in use.

(5) IRM 25.25.6.1.7.2.1 - IPU 20U0803 issued 07-21-2020 - Removed prior TPP extension 1018/1019 as they are no longer in use.

(6) IRM 25.25.6.1.7.2.3 - IPU 20U0713 issued 06-18-2020 - Revised verbiage for questionable documentation in chart.

(7) IRM 25.25.6.2 - Added information regarding Low Income Taxpayer Clinic availability if a taxpayer needs tax assistance.

(8) IRM 25.25.6.2 (1) (11) - IPU 20U0803 issued 07-21-2020 - Added Classified Waste IRM link for instructions on how to identify and treat classified waste. Added Note to indicate if all the requested documentation was not submitted, however an identity determination can be made through additional research, consider the taxpayer authenticated.

(9) IRM 25.25.6.2(10) - IPU 20U0713 issued 06-18-2020 - Updated language on use of IAT TVT tool.

(10) IRM 25.25.6.2(11) - IPU 20U0560 issued 04-28-2020 - Added instructions to refer taxpayer to online option at idverify website and advise it is the safest and fastest option to authenticate.

(11) IRM 25.25.6.2(3) - IPU 19U1306 issued 12-16-2019 )- Added the Letter 3064C to list.

(12) IRM 25.25.6.2.1.1 - IPU 20U0348 issued 03-03-2020 - Updated to include current tax year 2019 and change prior years throughout.

(13) IRM 25.25.6.2.1.2(1-2) - Added instructions to add the ID theft toll-free number to the Letter 4674C.

(14) IRM 25.25.6.2.1.2 (1-2) - IPU 20U0713 issued 06-18-2020 - Added suggested paragraphs for Letter 4674C and instructions to not use online service paragraphs.

(15) IRM 25.25.6.2.1.2(1) - IPU 19U1306 issued 12-16-2019 - Added IRM link for accounts that contain an unreversed TC 971 AC 527 and those that do not contain an unreversed TC 971 AC 527 updated the letter to the 4674C. Removed reference to incident numbers.

(16) IRM 25.25.6.2.1.3(1) - Added instructions to add the ID theft toll-free number to the Letter 4674C.

(17) IRM 25.25.6.2.1.3(1) - IPU 19U1306 issued 12-16-2019 - Added IRM link for accounts that contain an unreversed TC 971 AC 527 and those that do not contain an unreversed TC 971 AC 527 updated the letter to the 4674C. Removed reference to incident numbers.

(18) IRM 25.25.6.2.1.4 IPU 19U1306 issued 12-16-2019 - Added a link to the Quick/Barred Assessment Guide in block 4.

(19) IRM 25.25.6.2.2 - IPU 20U0713 issued 06-18-2020 - Revised If/Then box to clarify research path when documentation is received.

(20) IRM 25.25.6.2.2(2) - IPU 20U0560 issued 04-28-2020 - Revised verbiage If/Then descriptions when TPP documentation is received.

(21) IRM 25.25.6.2.2(2) - IPU 19U1306 issued 12-16-2019 - Removed the word "possible" from acceptable documentation guidance.

(22) IRM 25.25.6.2.2.1(2) - IPU 20U0803 issued 07-21-2020 - Updated language for TPP documentation requests and conducting account research for identity determination. Changed Letter 3064C to 6167C and added open paragraph requirement. Changed activity control for TPP fax cases to “TPPFAXMMDD”.

(23) IRM 25.25.6.2.2.1 - IPU 20U0713 issued 06-18-2020 - Included the required TPP authentication documentation employees should review prior to making a determination for paper or e-fax cases. Revised verbiage for questionable documentation. Added a Note to specify TPP e-fax cases must be controlled on IDRS prior to taking any action. Removed reference to Alert 20A0144.

(24) IRM 25.25.6.2.2.1 - IPU 20U0560 issued 04-28-2020 - Updated title. Added an exception for TPP e-fax responses received based on Alert 20A0144 guidance.

(25) IRM 25.25.6.2.2.1 - IPU 20U0519 issued 04-16-2020 - Updated section to include instructions for responses received via e-fax based on Alert 20A0144.

(26) IRM 25.25.6.2.2.1.1(Boxes 1-4) - Removed AQC fax referral instructions and included new guidance for Form 1040X with ID theft indicators that does not meet RIVO tolerance to be referred to AM for processing.

(27) IRM 25.25.6.2.2.2 - Revised instructions for issuing 6167C letter and using open paragraph throughout If/Then chart scenarios.

(28) IRM 25.25.6.2.2.2 - IPU 20U0803 issued 07-21-2020 - Updated language for TPP documentation from required to requested. Changed Letter 3064C to 6167C and added open paragraph requirement to include missing documentation information and TAC option. Updated activity control for TPP fax cases TO "TPPFAXMMDD" .

(29) IRM 25.25.6.2.2.2 - IPU 20U0713 issued 06-18-2020 - Added clarification for TPP e-fax cases and what information is required on the Letter 3064C. Revised verbiage for questionable documentation. Included instructions for IDRS controls/activity codes to use for suspense/closed cases and added AMS note requirements when suspending cases. Removed reference to Alert 20A0144.

(30) IRM 25.25.6.2.2.2 - IPU 20U0560 issued 04-28-2020 - Updated title. Revised procedures for e-fax responses received per Alert 20A0144 guidance and instructions for cases meeting exception criteria.

(31) IRM 25.25.6.2.2.2 - IPU 20U0348 issued 03-03-2020 - Updated box number and added the use of Form 3699. Return of Documents to Taxpayers in box 3. Removed instruction to return documents.

(32) IRM 25.25.6.2.2.2 - IPU 20U0198 issued 02-03-2020 - Added procedures for taxpayers who previously failed authentication, then responded to 6167C, but did not provide sufficient documentation to authenticate. The 6167C letter must be reissued to request the authentication documentation be mailed in.

(33) IRM 25.25.6.2.2.2 - IPU 20U0519 issued 04-16-2020 - Updated section to include instructions for responses received via e-fax based on Alert 20A0144 that provide incomplete or non-verifiable documentation.

(34) IRM 25.25.6.2.2.3(2) - IPU 20U0803 issued 07-21-2020 - Changed Letter 3064C to 6167C and added open paragraph requirement to include missing documentation information and TAC option.

(35) IRM 25.25.6.2.2.3 - IPU 20U0560 issued 04-28-2020 - Added instructions to refer taxpayer to online option at idverify website and advise it is the safest and fastest option to authenticate.

(36) IRM 25.25.6.2.3 - Revised title to include agents and edited verbiage.

(37) IRM 25.25.6.3(3) - IPU 20U0713 issued 06-18-2020 - Added a Note to clarify the selected TPP return could be a refund or balance due return.

(38) IRM 25.25.6.3 - IPU 20U0560 issued 04-28-2020 - Added Letter 5747C refers taxpayers to online option at idverify website as well as offering in-person TAC option.

(39) IRM 25.25.6.3 - IPU 20U0348 issued 03-03-2020 - Updated language when addressing an account with non-TPP related inquiries. Removed paragraph 16.

(40) IRM 25.25.6.3 - IPU 20U0198 issued 02-03-2020 - Updated TAC procedures to instruct TPP assistors to follow instructions for scheduling TAC appointments. Revised procedures for TPP assistors to address the TPP issue and continue with call if the TP has non-TPP related inquiries. Revised guidance for accounts with no unresolved TPP issues, but there are unresolved non-TPP issues holding the refund.

(41) IRM 25.25.6.3 - IPU 19U1306 issued 12-16-2019 - Editorial change.

(42) IRM 25.25.6.3.1 - Edited power of attorney information.

(43) IRM 25.25.6.3.1 - IPU 20U0198 issued 02-03-2020 - Updated TAC procedures to instruct TPP assistors to follow instructions for scheduling TAC appointments. Revised procedures for TPP assistors to address the TPP issue and continue with call if the TP has non-TPP related inquiries. Revised guidance for accounts with no unresolved TPP issues, but there are unresolved non-TPP issues holding the refund.

(44) IRM 25.25.6.3.1(1) - IPU 19U1306 issued 12-16-2019 - Added instructions in block 1 for when the caller submits a Durable Power of Attorney.

(45) IRM 25.25.6.3.2 (1-3) - IPU 20U0519 issued 04-16-2020 - Updated to include procedures for taxpayer calling to reschedule or cancel a TAC appointment. Also, clarified under #3 that identification documents should also be legible copies not originals.

(46) IRM 25.25.6.3.2 - IPU 20U0560 issued 04-28-2020 - Revised to add Letter 5747C refers taxpayers to online option at idverify website as well as offering in-person TAC option

(47) IRM 25.25.6.3.2 - IPU 20U0198 issued 02-03-2020 - Updated TAC procedures to instruct TPP assistors to follow instructions for scheduling TAC appointments. Revised procedures for TPP assistors to address the TPP issue and continue with call if the TP has non-TPP related inquiries. Revised guidance for accounts with no unresolved TPP issues, but there are unresolved non-TPP issues holding the refund. Added reminder for assistors to provide taxpayers with the list of documentation they must take to the TAC appointment.

(48) IRM 25.25.6.3.3 - IPU 20U0198 issued 02-03-2020 - Added caution to remind assistors of preventing disclosure of account information when addressing general questions. Updated TAC procedures to instruct TPP assistors to follow instructions for scheduling TAC appointments. Revised procedures for TPP assistors to address the TPP issue and continue with call if the TP has non-TPP related inquiries. Revised guidance for accounts with no unresolved TPP issues, but there are unresolved non-TPP issues holding the refund.

(49) IRM 25.25.6.3.3(2) - IPU 19U1306 issued 12-16-2019 - Added a reference to the caller.

(50) IRM 25.25.6.4(8) (9) - IPU 20U0713 issued 06-18-2020 - Added instructions for completing manual TPP HRA for certain conditions, including ITIN returns, when IAT TPP HRA tool is down/unavailable and first-time filers. Clarified authentication questions and data source identification.

(51) IRM 25.25.6.4 IPU 20U0348 issued 03-03-2020 - Updated to include current tax year 2019 and change prior years throughout.

(52) IRM 25.25.6.4(9) - IPU 20U0198 issued 02-03-2020 - Updated TAC procedures to instruct TPP assistors to follow instructions for scheduling TAC appointments. Revised procedures for TPP assistors to address the TPP issue and continue with call if the TP has non-TPP related inquiries. Revised guidance for accounts with no unresolved TPP issues, but there are unresolved non-TPP issues holding the refund.

(53) IRM 25.25.6.4(6) - IPU 19U1306 issued 12-16-2019 - Added a reference to paragraph 9.

(54) IRM 25.25.6.5 - IPU 20U0198 issued 02-03-2020 - Revised procedures for assistors to address TPP and non-TPP account inquiries and no longer transfer these calls.

(55) IRM 25.25.6.5.1(2) - IPU 20U0713 issued 06-18-2020 - Added questions to address TPP balance due return verification.

(56) IRM 25.25.6.5.1 - IPU 20U0198 issued 02-03-2020 - Revised verbiage to advise taxpayers to call the TPP number in the letter when they cannot answer return questions because they do not have the return and can’t answer from memory.

(57) IRM 25.25.6.5.1.1(4) - IPU 20U0386 issued 03-05-2020 - Corrected the command code used to reassign an unpostable to UPASG.

(58) IRM 25.25.6.5.1.1(4) - IPU 20U0348 issued 03-03-2020 - Added procedures to reassign the UNP 126 when assigned to the unpostable team employee to complete TPP actions.

(59) IRM 25.25.6.5.1.1(6) - IPU 19U1306 issued 12-16-2019 - Revised the verbiage when referring the taxpayer to the toll-free number.

(60) IRM 25.25.6.5.1.2.1 - IPU 20U0198 issued 02-03-2020 - Revised procedures for accounts that contain a non-RIVO freeze condition, after addressing TPP issues, we will refer to freeze code IRM section and follow procedures.

(61) IRM 25.25.6.5.1.2.3(4) - IPU 19U1306 issued 12-16-2019 - Updated the timeframe to 6 weeks under If/Then box 2.

(62) IRM 25.25.6.5.2.1.1(4) - IPU 19U1306 issued 12-16-2019 - Corrected the timeframe for multiple return correction to 16 weeks in block 1.

(63) IRM 25.25.6.5.4(8) - Updated ID Theft TC 971 AC 505 to TC 971 AC 527 code.

(64) IRM 25.25.6.5.4 - IPU 20U0348 issued 03-03-2020 - Updated to include current tax year 2019 and change prior years throughout.

(65) IRM 25.25.6.5.4(8) - IPU 19U1306 issued 12-16-2019 - Updated control base instructions to specify it should be opened under MFT 30 in block 1.

(66) IRM 25.25.6.5.5.3 - IPU 20U0348 issued 03-03-2020 - Updated to include current tax year 2019 and change prior years throughout.

(67) IRM 25.25.6.5.5.3(3) - IPU 19U1306 issued 12-16-2019 - Removed the Where’s My Refund referral option.

(68) IRM 25.25.6.6(2)(6) - IPU 20U0560 issued 04-28-2020 - Added Letter 5747C refers taxpayers to online option at idverify website as well as offering in-person TAC option. Added the online verification option to the Letter 5747C reference and that it is the safest and fastest option.

(69) IRM 25.25.6.6.1 - IPU 20U0560 issued 04-28-2020 - Added the online verification option to the Letter 5747C reference and that it is the safest and fastest option.

(70) IRM 25.25.6.6.2 - IPU 20U0198 issued 02-03-2020 - Added procedures when referring to the TAC, TPP assistors will assist the taxpayer with scheduling the TAC appointment.

(71) IRM 25.25.6.6.3.1(4) - Added instructions to add the ID theft toll-free number to the Letter 4674C.

(72) IRM 25.25.6.6.3.1 - IPU 20U0348 issued 03-03-2020 - Updated to include current tax year 2019 and change prior years throughout.

(73) IRM 25.25.6.6.3.1(4) - IPU 20U0713 issued 06-18-2020 - Included 4674C suggested paragraphs and instructions for not adding paragraphs referring taxpayers to online services.

(74) IRM 25.25.6.6.3.1(4) - IPU 19U1306 issued 12-16-2019 - Added IRM link for accounts that contain an unreversed TC 971 AC 527 and those that do not contain an unreversed TC 971 AC 527 updated the letter to the 4674C in blocks 1-3. Removed reference to incident numbers.

(75) IRM 25.25.6.6.3.2(2) - Added instructions to add the ID theft toll-free number to the Letter 4674C.

(76) IRM 25.25.6.6.3.2(2) - IPU 20U0713 issued 06-18-2020 - Included 4674C suggested paragraphs and instructions for not adding paragraphs referring taxpayers to online services throughout section.

(77) IRM 25.25.6.6.3.2 - IPU 19U1306 issued 12-16-2019 - Added IRM link for accounts that contain an unreversed TC 971 AC 527 and those that do not contain an unreversed TC 971 AC 527 updated the letter to the 4674C. Removed reference to incident numbers.

(78) IRM 25.25.6.6.3.3(2) - Added instructions to add the ID theft toll-free number to the Letter 4674C.

(79) IRM 25.25.6.6.3.3(2) - IPU 20U0713 issued 06-18-2020 - Included 4674C suggested paragraphs and instructions for not adding paragraphs referring taxpayers to online services throughout section.

(80) IRM 25.25.6.6.3.3(2) - IPU 19U1306 issued 12-16-2019 - Added IRM link for accounts that contain an unreversed TC 971 AC 527 and those that do not contain an unreversed TC 971 AC 527 updated the letter to the 4674C. Removed reference to incident numbers.

(81) IRM 25.25.6.6.4(5) - IPU 19U1306 issued 12-16-2019 - Added a 60 day timeframe for the Form 4442 referral in block 6.

(82) IRM 25.25.6.6.5 - Edited verbiage for clarification.

(83) IRM 25.25.6.6.5(4) - IPU 20U0809 issued 07-22-2020 - Updated TPP extensions, added transfer numbers 1018/1019 back and removed 92018/92019 that are no longer in use.

(84) IRM 25.25.6.6.5(4) - IPU 20U0803 issued 07-21-2020 - Removed prior TPP extension 1018/1019 as they are no longer in use.

(85) IRM 25.25.6.6.6 - IPU 20U0560 issued 04-28-2020 IRM 25.25.6.6.6 - Added the online verification option for the Letter 5747C.

(86) IRM 25.25.6.7 - IPU 20U0348 issued 03-03-2020 - Updated to include current tax year 2019 and change prior years throughout.

(87) IRM 25.25.6.7.1 - IPU 20U0348 issued 03-03-2020 - Updated to include current tax year 2019 and change prior years throughout.

(88) IRM 25.25.6.7.1.2 - IPU 20U0348 issued 03-03-2020 - Updated to include current tax year 2019 and change prior years throughout.

(89) IRM 25.25.6.7.1.2(1) - IPU 19U1306 issued 12-16-2019 - Added a reminder to refer employees to Exhibit to review control base activity field.

(90) IRM 25.25.6.7.1.2.1 - IPU 20U0198 issued 02-03-2020 - Added new activity fields for control base closures when manually referring returns to AQC, WOW and Exam cases.

(91) IRM 25.25.6.8 - IPU 20U0803 issued 07-21-2020 - Updated instructions on using received date found on CC TRDBV using the interest penalty date under access code "IA" .

(92) IRM 25.25.6.8 - IPU 20U0348 issued 03-03-2020 - Updated to change ASED imminent timeframe from 90 days - 120 days for statute procedures.

(93) IRM 25.25.6.8 - IPU 20U0198 issued 02-03-2020 - Updated control base assignment number and control base number.

(94) IRM 25.25.6.9(3) - Clarified statute verbiage in If section block 1 and 2 of the chart for ASED imminent cases.

(95) IRM 25.25.6.9 - IPU 20U0803 issued 07-21-2020 - Updated instructions on using received date found on CC TRDBV using the interest penalty date under access code “IA”.

(96) IRM 25.25.6.9 - IPU 20U0348 issued 03-03-2020 - Updated ASED imminent timeframe in box 1 and added address update instructions when preparing a dummy return.

(97) IRM 25.25.6.9 - IPU 20U0198 issued 02-03-2020 - Added procedures for statute returns where the ASED is at 90 days or less.

(98) IRM 25.25.6.9(3) - IPU 19U1306 issued 12-16-2019 - Added instruction to add a history item to case "STATCASE" .

(99) Exhibit 25.25.6-2 - IPU 20U0386 issued 03-05-2020 - Added hours of operation and time zone instructions.

(100) Exhibit 25.25.6-2 - IPU 20U0803 issued 07-21-2020 - Corrected field entries per updated 4883C letter changes.

(101) Exhibit 25.25.6-2 - IPU 20U0519 issued 04-16-2020 - Removed the field 05 bullet.

(102) Exhibit 25.25.6-3 - IPU 20U0803 issued 07-21-2020 - Corrected field entries per updated 5447C letter changes.

(103) Exhibit 25.25.6-4 - IPU 20U0803 issued 07-21-2020 - Corrected field entries per updated 5747C letter changes.

(104) Exhibit 25.25.6-4 - IPU 20U0386 issued 03-05-2020 - Added hours of operation and time zone instructions.

(105) Exhibit 25.25.6-4 - IPU 19U1306 issued 12-16-2019 - Added the instructions for selecting paragraph "B" when not selecting paragraph "A" for the online option

(106) Exhibit 25.25.6-7 - IPU 20U0348 issued 03-03-2020 - Updated to include current tax year 2019 and change prior years throughout.

(107) IRM 25.25.6 - IPU 20U0198 issued 02-03-2020 - Updated function title throughout each section from Integrity and Verification Operations (IVO) to Return Integrity Verification Operations (RIVO).

(108) Various editorial changes were made throughout this IRM and cross-references were added, removed or revised as appropriate.

Effect on Other Documents

IRM 25.25.6, dated September 09, 2019 (effective October 1, 2019) is superseded. This includes IPU’s, 19U1306, 20U0198, 20U0348, 20U0386, 20U0519, 20U0560, 20U0713, 20U0803 and 20U0809.

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 employees answering telephone calls or written correspondence for accounts selected in the Taxpayer Protection Program (TPP) process.

  2. Audience: Contact Representatives and Tax Examiners trained to answer telephone calls, written correspondence, or face to face assistance for accounts selected in the TPP process.

  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, such as; Account Management, and Field Assistance.

  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, Selection of returns for examination

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

    • IRM 1.1.13.5, Return Integrity & Compliance Services

    • 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 (RICS).

Acronyms

  1. For a list of acronyms utilized in the Return Integrity Verification Operations (RIVO) programs, 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 formally adopted a Taxpayer Bill of Rights in June 2014. In 2015, Congress codified the Taxpayer Bill of Rights into law and charged the Commissioner with ensuring that IRS employees are familiar with and act in accordance with the taxpayer rights as accorded by the Code. See IRC § 7803(a)(3) which refers to taxpayer rights afforded by other provisions of the IRC. Under these Code provisions, in general, taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS. They are to be spoken to in a way that is easily understood and any correspondence from the IRS must be clear and understandable. They have the right to speak with a supervisor whenever quality service is not received. For additional information, refer to IRM 1.2.1.2.36, Policy Statement 1-236, Fairness and Integrity in Enforcement Selection; and the Taxpayer Bill of Rights at irs.gov; and Publication 1, Your Rights as a Taxpayer, see The IRS outlines the Taxpayer Bill of Rights.

Taxpayer Protection Program Overview

  1. The Taxpayer Protection Program (TPP) is responsible for identifying potential identity theft cases that are scored by a set of identity theft models in the Dependent Database (DDb); selected through filters in the Return Review Program (RRP) system; or manually selected by Return Integrity Verification Operations (RIVO).

  2. Returns selected for the TPP program can be identified by one or more of the following indicators:

    Transaction Action
    1
    A TC 971 AC 124 (used exclusively beginning in January 2017) - contains the document locator number (DLN) of the return in question in the MISC field (may contain additional indicators such as "TR" ). The TC 971 AC 124 is reversed with a TC 972 AC 124 and indicates the TPP issue is resolved.

    Exception:

    The TC 971 AC 124 cannot post to an account without an established entity, therefore there may be a delay in the TC 971 AC 124 posting to the account even though the return is UP 126 RC "0" .

    The transaction causes the return in question to go unpostable (UP) 126 reason code (RC) "0" . (No additional actions are required if the TC 971 AC 124 has the literal "TR" in the MISC field.)
    An unreversed TC 971 AC 124 is not an indication of an open TPP issue unless there is a corresponding return that is UP 126 RC "0" and unresolved (DLN in the MISC field of the TC 971 AC 124 matches the DLN of the unpostable return).
    2
    A TC 971 AC 121 - (no longer used beginning in January 2017) - may contain a MISC field of "DDB ARAP RULE TR" or "DDB ARAP RULE OM" . The TC 971 AC 121 is reversed with a TC 972 AC 121 and indicates the TPP issue is resolved.

    Exception:

    The TC 971 AC 121 cannot post to an account without an established entity, therefore there may be a delay in the TC 971 AC 121 posting to the account even though the return is UP 126 RC "0" .

    The transaction will cause the return in question to go unpostable (UP) 126 reason code (RC) "0" . (No additional actions are required if the TC 971 AC 121 has a MISC field of "DDB ARAP RULE TR" or "DDB ARAP RULE OM" .)
    3
    A return showing as UP 126 RC "0" .
    A TC 971 AC 124 and the DLN in the MISC field is present (the account may contain a second TC 971 AC 124 and the DLN in the MISC field matches the prior TC 971 AC 124)
    The return can be located on CC TXMODA, CC UPTIN, or CC TRDBV.
    4
    A posted return (TC 150 present) with a posted TC 971 AC 129 containing one of the following MISC fields:
    • The DLN of the return in question

    • The DLN of the return in question and the literal BKLD (External Lead IDT)

    • IVO EL IDT

    • IVO FRE PATTERN

    • IVO RSV IDT

    • IVO IP PIN

    The refund may be held with a -R freeze or a P- freeze. These returns were identified after the initial processing and therefore could not be unposted as an UP 126 RC "0" .
    Returns selected for identity authentication from the RIVO External Leads Process will always be posted returns (TC 150 present on CC TXMODA) and the refund will have been issued but returned by the financial institution.
    5
    A posted return (TC 150 present) with one or more of the following account indicators:
    • A TC 971 AC 123 with a MISC field of "TPP RECOVERY"

    • The refund may be lost or held with a P- freeze

    • A TC 971 AC 129 may be present with one of the following MISC fields
      The DLN of the return in question
      The DLN of the return in question and the literal "BKLD"

    These returns are part of the TPP Recovery process for the failed TC 971 AC 124. The returns will always be posted returns (TC 150 present on CC TXMODA) and the refund will have been issued but returned or in the process of being returned by the financial institution, see IRM 25.25.6.1.7.1, Taxpayer Protection Program (TPP) Recovery Project.

  3. One of the following letters will be sent to the taxpayer advising them to contact TPP to authenticate their identity:

    Note:

    Issuance of the letter will not appear on CC ENMOD. However, a TC 971 AC 123 with the letter number in the MISC field may appear on CC TXMODA.

    • A Letter 4883C, Potential Identity Theft during Original Processing - issued on accounts for returns filed with an address in the United States. The account may contain a TC 971 AC 123 with a MISC field of "STEP-UP AUTH" . (Spanish version 4883SP)

    • A Letter 5447C, Potential Identity Theft during Original Processing; Foreign Address - issued on accounts for returns filed with an address outside the United States (Spanish version 5447SP)

    • A Letter 5747C, Potential Identity Theft during Original Processing - TAC AUTH ONLY - issued on accounts containing a TC 971 AC 123 with a MISC field of "TAC AUTH ONLY" or "HIGH RISK AUTH" (Spanish version 5747SP). The letter comes with the online verification option that instructs the taxpayer to use the idverify website at www.idverify.irs.gov to authenticate their identity, and also provides the option to visit their local Taxpayer Assistance Center (TAC) for in-person visits.

    • Letter 5071C, Potential Identity Theft During Original Processing with Online Option - issued for accounts meeting specific criteria. The letters will provide a web address to the Identity Verification Service landing page located via the IRS.gov website. The letter and the website instruct the taxpayer to use the website to authenticate their identity. If the caller states they had issues with the website, were confused with the process, or had other concerns with responding to the questions, apologize for the inconvenience and continue with the authentication process. Responses to the Letter 5071C should be resolved using the instructions for the Letter 4883C. DO NOT ISSUE the Letter 5071C manually.

  4. All control bases should be opened/input on CC TXMODA on MFT 30 unless otherwise stated.

Taxpayer Protection Program (TPP) Recovery Project
  1. In processing year 2017, there was an issue with the possible identity theft return selections in the Return Review Program (RRP). The associated TC 971 AC 124 failed to post to the accounts prior to the returns posting; therefore, a recovery process was coordinated with the Bureau of Fiscal Services (BFS) and the financial institutions.

  2. In processing year 2018, data breaches were identified that impacted numerous practitioners, see TIN Owners Receive Fraudulent Refunds in Preparer Data Breach Scheme, for additional information.≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. The affected accounts may contain any of the following indicators:

    • A TC 971 AC 123 with a MISC field of TPP RECOVERY

    • The refund may be lost or held with a P- freeze - (a TC 841 or TC 720 may be present)

    • A TC 670 may also be present with a -R freeze

    • If a credit balance exists, a TC 971 AC 129 with one of the following MISC fields:
      The DLN of the return in question
      The DLN of the return in question and the literal BKLD (External Lead IDT)

  4. Taxpayers calling regarding their refund should be advised as follows:

    IF AND THEN
    1
    The account contains a TC 971 AC 123 with a MISC field of "TPP RECOVERY"
    and
    there is a TC 841 or TC 720 or offset reversal posted to the account.
    The account does not contain a TC 971 AC 129. A TPP letter has not been issued.
    • Advise the caller there has been an issue with the processing of their return.

    • A letter or notice will be issued if additional information or action is required.

    • Advise the caller to allow 4 weeks from the date of the call to receive the letter/notice.

    • Document the call in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS).

    2

    The account contains a TC 971 AC 123 with a MISC field of "TPP RECOVERY"
    and
    there is a TC 841 or TC 720 or offset reversal posted to the account.
    The account contains a TC 971 AC 129. A TPP letter has been issued. Continue with the TPP authentication procedures, see IRM 25.25.6.3, Taxpayer Protection Program Basic Authentication and Research.
    3
    The account contains a TC 971 AC 123 with a MISC field of "TPP RECOVERY" and the taxpayer states the financial institution has advised them that the IRS requested the funds back.
    It has been more than four weeks since the taxpayer first called and
    • there is no credit present
      AND

    • there is no open or closed RIVO control
      AND

    • there is no TC 971 AC 129 present.

    See IRM 25.25.8.7, Responding to Taxpayer Inquiries, paragraph 2 block 9.

Disaster Area Declarations
  1. Accounts in disaster areas are identified by a -O freeze, see IRM 21.5.6.4.30, -O Freeze, for additional information or a -S freeze, see IRM 21.5.6.4.37, -S Freeze, for more information. Accounts not containing a -O or -S freeze can be confirmed by accessing the Disaster Declarations/Fema link on SERP. If the taxpayer states they are in a disaster area, but the account does not contain a -O or -S freeze, search the zip code for the address of record or as filed on the return to confirm the taxpayer is in a disaster area.

  2. Returns selected in the Taxpayer Protection Program (TPP) may require special procedures to authenticate the taxpayer.

  3. If the taxpayer is claiming identity theft, follow current procedures to resolve the account, see IRM 25.25.6.6.3, Resolving the Account when the Taxpayer has Claimed Identity Theft, or IRM 25.25.6.2.1, The Taxpayer is Claiming Identity Theft (Letter Reply Procedures), as appropriate.

  4. If the -O freeze or -S freeze present on the account, or caller or correspondence indicates the taxpayer is in a disaster area and it can be confirmed, follow the table below to authenticate the taxpayer:

    IF THEN
    1
    The call is received on the Non-TPP telephone line
    See IRM 25.25.6.1.7.2.1, Disaster Area Procedures for Non-TPP Assistors
    2
    The call is received on the TPP telephone line
    See IRM 25.25.6.1.7.2.2, Disaster Area Procedures for TPP Assistors
    3
    The correspondence/referral is received in Return Integrity Verification Operations (RIVO)
    See IRM 25.25.6.1.7.2.3, Disaster Area Procedures for RIVO TPP Correspondence/Referrals

Disaster Area Procedures for Non-TPP Assistors
  1. Only taxpayers in a disaster area ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Transfer the caller following the chart below:

    English Spanish
    #1018 #1019

Disaster Area Procedures for TPP Assistors
  1. Only taxpayers in a disaster area ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Resolve the account following the procedures in the chart below:

    IF THEN
    1
    The taxpayer passes TPP high risk authentication (HRA).
    See IRM 25.25.6.5, Responding to the Taxpayer and Case Resolution for the Taxpayer Protection Program (TPP) Telephone Assistors and Taxpayer Assistance Center (TAC) Assistors, to resolve the account and respond to the taxpayer.
    2
    The taxpayer is not able to pass TPP HRA.
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

    • Only if the taxpayer has requested a direct deposit (including direct deposits to a RAL/RAC account), input a TC 971 AC 850 (current tax year only) to flip the refund to a paper check. Advise the taxpayer the refund will be mailed to the address of record or to the address on the return.

    • Continue to IRM 25.25.6.5, Responding to the Taxpayer and Case Resolution for the Taxpayer Protection Program (TPP) Telephone Assistors and Taxpayer Assistance Center (TAC) Assistors, for additional guidance to resolve the account and respond to the taxpayer.

Disaster Area Procedures for RIVO TPP Correspondence/Referrals
  1. The correspondence/referral indicates the taxpayer is in a disaster area or the account contains a -O freeze or a -S freeze. Resolve the account following the procedures in the chart below:

    ACTION DETERMINATION THEN
    1
    The documentation provided can be verified or appears valid based on internal and/or external sources such as IDRS, EFDS, Accurint, etc.

    Note:

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

    Consider the identity authenticated. For all accounts including accounts containing a TC 971 AC 123 with a MISC field of "TAC AUTH ONLY" , or the account contains a TC 971 AC 123 "HIGH RISK AUTH" , see IRM 25.25.6.2.2.1, Documentation Received, paragraph 4 to resolve the account.
    2
    The documentation provided cannot be verified or does not appear valid based on internal and/or external sources such as IDRS, EFDS, Accurint, etc. - for example: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    Consider the identity not authenticated. See IRM 25.25.6.2.2.2, Complete Documentation Not Provided or Invalid, for account actions.

Written Responses to Letter 4883C, Letter 5071C, Letter 5447C, Letter 5747C, Letter 6167C, or Letter 5216

  1. Responses to Letter 4883C, Potential Identity Theft during Original Processing, Letter 5071C, Potential Identity Theft during Original Processing with Online Option, Letter 5447C, Potential Identity Theft during Original Processing; Foreign Address, Letter 5747C, Potential Identity Theft during Original Processing - TAC AUTH ONLY, Letter 6167C, Identity Authentication Incomplete (IMF), or Letter 5216, Taxpayer Cannot Authenticate, received by mail, fax, Form 4442/e-4442, Inquiry Referral, or Form 12412, Operations Assistance Request (OAR), will be processed by Taxpayer Protection Program (TPP) paper groups. Research will be performed on cases prior to taxpayer contact.

    Note:

    Some correspondence will need to be treated as classified waste per the IRM. When IRM procedures instruct for correspondence to be treated as classified waste, refer to IRM 21.5.1.4.10 (4), Classified Waste, for instructions.

  2. Letter 5216 responses must be given to the Return Integrity Verification Operations (RIVO), TPP team leads for a determination on whether additional action is required or the correspondence can be treated as classified waste.

  3. If a Letter 3064C, Letter 4883C, Letter 5071C, Letter 5447C, Letter 5747C, Letter 6167C, or Letter 5216, response is scanned into the Correspondence Imaging System (CIS) in error, the Accounts Management CSR should route the case to the Return Integrity Verification Operations (RIVO) at STOP 6579 AUSC.

  4. If the response requests information under the Freedom of Information Act (FOIA), immediately refer the case to the Return Integrity Verification Operations (RIVO) Disclosure Coordinator for your site. Attach a CC SUMRY print prior to forwarding. For more information regarding FOIA requests, see IRM 21.1.3.17.1, Freedom of Information Act (FOIA).

  5. If a Form 4506-F, Request for Copy of Fraudulent Tax Return, or written request is attached to the TPP response, see IRM 25.23.3.2.7.1, Intake - Accepting Form 4506-F or Written Requests for copies of Fraudulent Return(s), for additional guidance and procedures.

  6. If a Form 4506-T, Request for Transcript of Tax Return, or written request is attached to the TPP response, see IRM 3.5.20-3, RAIVS Contacts, for additional guidance and procedures.

  7. Any taxpayer contact that meets any of the Taxpayer Advocate Service (TAS) criteria listed in IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, should be worked by TAS. If criteria is met, follow procedures outlined in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for preparation of Form 911/e-911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order).

  8. For taxpayers who may need tax assistance, per Section 1204 of the Taxpayer First Act, employees can refer taxpayers to Low Income Taxpayer Clinics (LITCs) who are independent from the Internal Revenue Service (IRS) and the Taxpayer Advocate Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For additional information, refer the taxpayer to Pub 4134, Low Income Taxpayer Clinic List on irs.gov.

  9. All remaining correspondence to be resolved by RIVO will be controlled per IRM 21.5.1.4.2.2, Integrated Data Retrieval System (IDRS) - Control Procedures, see Exhibit 25.25.6-8, Return Integrity Verification Operations (RIVO) Taxpayer Protection Program (TPP) Correspondence Controls.

  10. Employees will update the IDRS clerical (generic) assignment number to their IDRS number at the time they check out each batch of work.

  11. Employees must utilize the Integrated Automation Technologies (IAT) Taxpayer Verification Tool (TVT), to resolve the account, whenever the tool is available, unless otherwise directed in the IRM.

  12. Review the correspondence reply using the chart below:

    IF THEN
    1
    The response is blank (does not contain any documents or statements).
    Treat the response as a non-response and destroy as classified waste. Do not open a control base and do not take any action on the account.
    2
    The taxpayer is claiming identity theft (any TPP letter).
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ See IRM 25.25.6.2.1, The Taxpayer is Claiming Identity Theft (Letter Reply Procedures).
    3
    The taxpayer states or indicates they filed the return.

    Exception:

    If the taxpayer is responding to the Letter 5747C or the account contains a TC 971 AC 123 with a MISC field of "TAC AUTH ONLY" or "HIGH RISK AUTH" , see block 4 below.

    The taxpayer is directed to provide the documentation for authentication and verification of the return in question, see IRM 25.25.6.2.2, The Taxpayer Filed the Return in Question (Letter Reply Procedures).

    Note:

    If all the requested documentation is not submitted, however an identity determination can still be made through additional research, consider the taxpayer authenticated.

    4
    The taxpayer is responding to the Letter 5747C (the account should contain a TC 971 AC 123 with a MISC field of "TAC AUTH ONLY" ) or the account contains a TC 971 AC 123 "HIGH RISK AUTH" .
    The taxpayer must visit the online IDverify website or go to the Taxpayer Assistance Center (TAC), see IRM 25.25.6.2.2.3, Responses to Letter 5747C (Letter Reply Procedures).

    Exception:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, see Exhibit 2.3.32-7, IMF Entity Data, for valid values.

    5
    The taxpayer is responding to the Letter 3064C or Letter 6167C and the response contains new or additional information for a determination.
    See block 3 or 4 above as appropriate.
    6
    The taxpayer is responding to the Letter 3064C or Letter 6167C and no additional information has been provided or the same information was provided and a determination cannot be made based on the response or research.
    • Send the Letter 5216, Taxpayer Cannot Authenticate, to the address on the return, see Exhibit 25.25.6-1, Taxpayer Protection Program (TPP) Repeater Letter 5216 - Taxpayer Cannot Authenticate.

    • Input/Update EFDS notes as appropriate.

    • Document the authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Destroy the response as classified waste, including any signed or unsigned returns.

    • Close the RIVO correspondence control base with an activity field of "FAILEDAUTH" .

    7
    The correspondence/referral indicates the taxpayer is in a disaster area or the account contains a -O freeze or -S freeze.
    See IRM 25.25.6.1.7.2, Disaster Area Declarations.
    8
    The response does not contain any documents or statements but contains a telephone number.
    See IRM 25.25.6.2.2.2, Complete Documentation Not Provided or Invalid.

The Taxpayer is Claiming Identity Theft (Letter Reply Procedures)

  1. The taxpayer response states they did not file the return. Follow the chart below to resolve the account:

    IF THEN
    1
    The identity theft return is unpostable 126 reason code "0"
    See IRM 25.25.6.2.1.1, The Identity Theft Return is Unpostable (UP) 126 Reason Code (RC) "0" (Letter Reply Procedures)
    2
    The identity theft return is posted on MFT 30 and the account contains an unreversed TC 971 AC 129
    See IRM 25.25.6.2.1.2, The Identity Theft Return is Posted on MFT 30 and the Account Contains an Unreversed TC 971 AC 129 (Letter Reply Procedures)
    3
    The identity theft return is posted on MFT 32 or archived
    See IRM 25.25.6.2.1.3, The Identity Theft Return is on MFT 32 or Archived or Deleted (Letter Reply Procedures)
    4
    There are multiple identity theft returns on the tax module
    See IRM 25.25.6.2.1.4, Multiple Identity Theft Returns (Letter Reply Procedures)

The Identity Theft Return is Unpostable (UP) 126 Reason Code (RC) "0" (Letter Reply Procedures)
  1. The taxpayer states they did not file the return in question. Follow the chart below to resolve the account:

    IF THEN
    1
    The return is for tax year 2019 or 2018

    Note:

    Beginning in cycle 47 of the processing year 2020, returns for tax year 2018 cannot be moved to MFT 32. Follow the instructions in the block 2 below.

    Resolve the unpostable (UP) 126 reason code (RC) "0" using the procedures in paragraph 4 block 1 or block 2 as appropriate, see IRM 25.25.6.6.3.1, Procedures for Resolving the Account when the Identity Theft Return is Unpostable (UP) 126 Reason Code (RC) "0" . Disregard instructions stating to advise the taxpayer.
    • If the taxpayer attached their return to be processed to the response, take the following actions:
      ♦Detach the taxpayer identification number (TIN) owner’s return, all necessary return attachments (including a Form 14039, Identity Theft Affidavit), and the envelope from the reply. Use an RIVO stamp or hand write "RIVO" on the return in the upper left-hand corner.
      ♦If not already present, edit the return received date, see IRM 3.11.3.8.2.1, Types of Received Dates, when editing a received date on a return.
      ♦Edit special processing code (SPC) "B" on the taxpayer’s return and route for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents.
      ♦Close the RIVO correspondence control base with an activity field of "RTN2PROC" .

    • If no return for the taxpayer is attached, but a Form 14039, with an original signature is attached, route the form to Alpha Files, see IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

      Exception:

      If the Form 14039 is viewable in AMS images, destroy the form as classified waste.

    • Input/Update Electronic Fraud Detection System (EFDS) notes as appropriate.

    • Document the authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Destroy the notice or letter as classified waste.

    • If no return is being sent for processing, close the RIVO correspondence control base with an activity field of "IDTRTN" .

    2
    The return is for tax period 2017 or prior.

    Note:

    Beginning in cycle 47 of processing year 2020, returns for tax year 2018 cannot be moved to MFT 32 and should be resolved following the processes in this block.

    Resolve the UP 126 RC "0" , see IRM 25.25.6.6.3.1, Procedures for Resolving the Account when the Identity Theft Return is Unpostable (UP) 126 Reason Code (RC) "0" . (Use the procedures in paragraph 4 block 3 or block 4 as appropriate.) Disregard instructions stating to advise the taxpayer.
    • If the taxpayer attached their return to be processed to the response, take the following actions:

    • Detach the TIN owner’s return, all necessary return attachments (including a Form 14039, and the envelope from the reply. Use an RIVO stamp or hand write "RIVO" on the return in the upper left-hand corner.

    • If not already present, edit the return received date, see IRM 3.11.3.8.2.1, Types of Received Dates, when editing a received date on a return.

    • Edit SPC "B" on the taxpayer’s return and route for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents.

      Note:

      If the Assessment Statute Expiration Date (ASED) is imminent (within 90 days) or has expired, see IRM 25.25.6.9, RIVO Statute Procedures for TPP Returns.

    • If no return for the taxpayer is attached, but a Form 14039, with an original signature is attached, route the form to Alpha Files, see IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

      Exception:

      If the Form 14039 is viewable in AMS images, destroy the form as classified waste.

    • Input/Update EFDS notes as appropriate.

    • Document the authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Destroy the notice or letter as classified waste.

    • Close the RIVO correspondence control base with an activity field of "IDTRTN" or "RTN2PROC" , as appropriate.

The Identity Theft Return is Posted on MFT 30 and the Account Contains an Unreversed TC 971 AC 129 (Letter Reply Procedures)
  1. The taxpayer states they did not file the return in question. Follow the chart below to resolve the account:

    IF THEN
    1
    The account contains an unreversed transaction code (TC) 971 action code (AC) 527 on command code (CC) ENMOD
    • Input a TC 972 AC 129, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • Open an IDRS control base with the following information:
      C#,IDT,M,MISC
      1487311111,*

    • If the account contains an unreversed TC 971 AC 121 or TC 971 AC 124 (the document locator number (DLN) in the MISC field of the TC 971 AC 124 matches the DLN of the identity theft return), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • See IRM 25.23.2.8.6.1.1, Resolving Tax-Related Accounts with TC 971 AC 527 WI BREACH DSABLD.

    • Send a Letter 4674C Identity Theft Post-Adjustment Victim Notification Letter, to the verified address. Use the return address code "TP" and the signature code "KA" .

    • Use suggested paragraphs “B78abwy/” as applicable. Do not include any paragraph referring the taxpayer to an online service.

    • Include the ID Theft toll-free number (1-800-908-4490) with hours of operation, 7:00 a.m. to 7:00 p.m. local time.

    • Verify the taxpayer's address and update, as necessary.

    • For identity theft (IDT) returns with a filing status of married filing jointly (MFJ) and the taxpayers (TPs) normally file MFJ, update the address for both TPs.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, update the address for the TP responding. Do not change the address for the other TP.

    • Use the return address code "TP" and the signature code "KA" .

    • For IDT returns with a filing status of MFJ and the TPs normally file MFJ, address the letter to both TPs.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, only send the letter to the TP responding. Do not send a letter to the other TP.

    • For IDT returns with a filing status of MFJ and the TPs normally file MFJ, input a TC 971 AC 506 with the MISC field "WI AM OTHER" as applicable, on both accounts.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, input the MISC field "WI AM OTHER" for the TP responding. Input the MISC field of "WI PRP DDB" for the other TP.

    • If a return is attached to the response, then detach the TIN owner’s return, all necessary return attachments (including a Form 14039 ), and the envelope from the reply. Use an RIVO stamp or hand write "RIVO" on the return in the upper left-hand corner.

    • If not already present, edit the return received date, see IRM 3.11.3.8.2.1, Types of Received Dates, when editing a received date on a return.

    • Edit SPC "B" on the taxpayer’s return and route for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents.

    • If no return for the taxpayer is attached, but a Form 14039, with an original signature is attached, associate the Form 14039 to the DLN of the TC 150 (paper returns only), otherwise route the Form 14039 to Alpha Files, see IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

      Exception:

      If the Form 14039 is viewable in AMS images, destroy the form as classified waste.

    • Document the authentication results, and other comments in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issue for Taxpayer Protection Program (TPP) Inquiries.

    • Input/update EFDS notes as appropriate.

    • Destroy the notice or letter as classified waste.

    • Close the RIVO correspondence control base with an activity field of "IDTRTN" or "RTN2PROC" , as appropriate.

    2
    The account does not contain an unreversed TC 971 AC 527 on CC ENMOD
    • Input a TC 972 AC 129, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • Open an IDRS control base with the following information:
      C#,IDT,M,MISC
      1487311111,*

    • If the account contains an unreversed TC 971 AC 121 or TC 971 AC 124 (the DLN in the MISC field of the TC 971 AC 124 matches the DLN of the identity theft return), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-5, Transaction (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • Verify the taxpayer's address and update, as necessary.

    • For identity theft (IDT) returns with a filing status of married filing jointly (MFJ) and the taxpayers (TPs) normally file MFJ, update the address for both TPs.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, update the address for the TP responding. Do not change the address for the other TP.

    • Send a Letter 4674C Identity Theft Post-Adjustment Victim Notification Letter, to the verified address. Use the return address code "TP" and the signature code "KA" .

    • Use suggested paragraphs “B78abwy/” as applicable. Do not include any paragraph referring the taxpayer to an online service.

    • Include the ID Theft toll-free number (1-800-908-4490) with hours of operation, 7:00 a.m. to 7:00 p.m. local time.

    • For IDT returns with a filing status of MFJ and the TPs normally file MFJ, address the letter to both TPs.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, only send the letter to the TP responding. Do not send a letter to the other TP.

    • Input a TC 971 AC 506 with MISC field "WI PRP OTHER1" per Exhibit 25.25.4-1, Miscellaneous Fields Used When Inputting Transaction Code (TC) 971 Action Code (AC) 506.

    • For IDT returns with a filing status of MFJ and the TPs normally file MFJ, input a TC 971 AC 506 with the MISC field "WI PRP OTHER1" , on both accounts.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, input the MISC field "WI PRP OTHER1" for the TP responding. Input the MISC field of "WI PRP DDB" for the other TP.

    • If a return is attached to the response, then detach the TIN owner’s return, all necessary return attachments (including a Form 14039 ), and the envelope from the reply. Use an RIVO stamp or hand write "RIVO" on the return in the upper left-hand corner.

    • If not already present, edit the return received date, see IRM 3.11.3.8.2.1, Types of Received Dates, when editing a received date on a return.

    • Edit SPC "B" on the taxpayer’s return and route for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents.

    • If no return for the taxpayer is attached, but a Form 14039, with an original signature is attached, associate the Form 14039 to the DLN of the TC 150 (paper returns only), otherwise route the Form 14039 to Alpha Files, see IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

      Exception:

      If the Form 14039 is viewable in AMS images, destroy the form as classified waste.

    • Document the authentication results, and other comments in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Input/update EFDS notes as appropriate.

    • Destroy the notice or letter as classified waste.

    • Close the RIVO correspondence control base with an activity field of "IDTRTN" or "RTN2PROC" , as appropriate.

The Identity Theft Return is on MFT 32 or Archived or Deleted (Letter Reply Procedures)
  1. The taxpayer states they did not file the return in question. Follow the chart below to resolve the account:

    IF THEN
    1
    The account contains an unreversed transaction code (TC) 971 action code (AC) 527 on command code (CC) ENMOD
    • Verify the taxpayer’s address and update, as necessary.

    • For identity theft (IDT) returns with a filing status of married filing jointly (MFJ) and the taxpayers (TPs) normally file MFJ, update the address for both TPs.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, update the address for the TP responding. Do not change the address for the other TP.

    • Use the return address code "TP" and the signature code "KA" .

    • See IRM 25.23.2.8.6.1.1, Resolving Tax-Related Accounts with TC 971 AC 527 WI BREACH DSABLD.

    • For IDT returns with a filing status of MFJ and the TPs normally file MFJ, address the letter to both TPs.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, only send the letter to the TP responding. Do not send a letter to the other TP.

    • For IDT returns with a filing status of MFJ and the TPs normally file MFJ, input a TC 971 AC 506 with the MISC field "WI AM OTHER" on both accounts.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, input the MISC field "WI AM OTHER" for the TP responding. Input the MISC field of "WI PRP DDB" for the other TP.

    • If a return is attached to the response, then detach the TIN owner’s return, all necessary return attachments (including a Form 14039 ), and the envelope from the reply. Use an RIVO stamp or hand write "RIVO" on the return in the upper left-hand corner.

    • If not already present, edit the return received date, see IRM 3.11.3.8.2.1, Types of Received Dates, when editing a received date on a return.

    • Edit special processing code (SPC) "B" on the taxpayer’s return and route for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents.

      Note:

      If the Assessment Statute Expiration Date (ASED) is imminent (within 90 days) or has expired, see IRM 25.25.6.9, RIVO Statute Procedures for TPP Returns.

    • If no return for the taxpayer is attached, but a Form 14039, with an original signature is attached, route the Form 14039 to Alpha Files, see IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

      Exception:

      If the Form 14039 is viewable in AMS images, destroy the form as classified waste.

    • Document the authentication results, and other comments in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Input/update Electronic Fraud Detection System (EFDS) notes as appropriate.

    • Destroy the notice or letter as classified waste.

    • Close the RIVO correspondence control base with an activity field of "IDTRTN" or "RTN2PROC" , as appropriate.

    2
    The account does not contain an unreversed TC 971 AC 527 on CC ENMOD
    • Verify the taxpayer's address and update, as necessary.

    • For identity theft (IDT) returns with a filing status of married filing jointly (MFJ) and the taxpayers (TPs) normally file MFJ, update the address for both TPs.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, update the address for the TP responding. Do not change the address for the other TP.

    • Send a Letter 4674C, Identity Theft Post-Adjustment Victim Notification Letter to the verified address. Use the return address code "TP" and the signature code "KA" .

    • Use suggested paragraphs “B78abwy/” as applicable. Do not include any paragraph referring the taxpayer to an online service.

    • Include the ID Theft toll-free number (1-800-908-4490) with hours of operation, 7:00 a.m. to 7:00 p.m. local time.

    • For IDT returns with a filing status of MFJ and the TPs normally file MFJ, address the letter to both TPs.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, only send the letter to the TP responding. Do not send a letter to the other TP.

    • Input a TC 971 AC 506 with MISC field "WI PRP OTHER1" per Exhibit 25.25.4-1, Miscellaneous Fields Used When Inputting Transaction Code (TC) 971 Action Code (AC) 506.

    • For IDT returns with a filing status of MFJ and the TPs normally file MFJ, input a TC 971 AC 506 with the MISC field "WI PRP OTHER1" on both accounts.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, input the MISC field "WI PRP OTHER1" for the TP responding. Input the MISC field of "WI PRP DDB" for the other TP.

    • If a return is attached to the response, then detach the TIN owner’s return, all necessary return attachments (including a Form 14039), and the envelope from the reply. Use an RIVO stamp or hand write "RIVO" on the return in the upper left-hand corner.

    • If not already present, edit the return received date, see IRM 3.11.3.8.2.1, Types of Received Dates, when editing a received date on a return.

    • Edit SPC "B" on the taxpayer’s return and route for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents.

      Note:

      If the Assessment Statute Expiration Date (ASED) is imminent (within 90 days) or has expired, see IRM 25.25.6.9, RIVO Statute Procedures for TPP Returns.

    • If no return for the taxpayer is attached, but a Form 14039, with an original signature is attached, route the Form 14039 to Alpha Files, see IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

      Exception:

      If the Form 14039 is viewable in AMS images, destroy the form as classified waste.

    • Document the authentication results, and other comments in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS), select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Input/update EFDS notes as appropriate.

    • Destroy the notice or letter as classified waste.

    • Close the RIVO correspondence control base with an activity field of "IDTRTN" or "RTN2PROC" , as appropriate.

Multiple Identity Theft Returns (Letter Reply Procedures)
  1. If the account has multiple returns and the taxpayer states they did not file a return, follow the chart below to resolve the account:

    IF THEN
    1
    The identity theft returns are unpostable (UP) 126 reason code (RC) "0"
    See IRM 25.25.6.5.2.3.1, All Identity Theft Returns are Unpostable 126 Reason Code "0" . Disregard instructions stating to advise the taxpayer.
    • If the taxpayer attached their return to be processed to the response, take the following actions:

    • Detach the taxpayer identification number (TIN) owner’s return, all necessary return attachments (including a Form 14039), and the envelope from the reply. Use an RIVO stamp or hand write "RIVO" on the return in the upper left-hand corner.

    • If not already present, edit the return received date, see IRM 3.11.3.8.2.1, Types of Received Dates, when editing a received date on a return.

    • Edit special processing code (SPC) "B" on the taxpayer’s return and route for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents.

      Note:

      If the Assessment Statute Expiration Date (ASED) is imminent (within 90 days) or has expired, see IRM 25.25.6.9, RIVO Statute Procedures for TPP Returns.

    • If no return for the taxpayer is attached, but a Form 14039, with an original signature is attached, route the Form 14039 to Alpha Files, see IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

      Exception:

      If the Form 14039 is viewable in AMS images, destroy the form as classified waste.

    • Input/Update EFDS notes as appropriate.

    • Destroy the notice or letter as classified waste.

    • Document the authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Close the RIVO correspondence control base with an activity field of "IDTRTN" or "RTN2PROC" .

    2
    The identity theft returns are posted or are UP 147 and the account contains an unreversed TC 971 AC 129
    See IRM 25.25.6.5.2.3.2, The Identity Theft Returns are Posted or are Unpostable 147 and the Account Contains an Unreversed Taxpayer Protection Program (TPP) Indicator such as a Transaction Code (TC) 971 Action Code (AC) 129. Disregard instructions stating to advise the taxpayer.
    • If the taxpayer attached their return to be processed to the response, take the following actions:

    • Detach the TIN owner’s return, all necessary return attachments (including a Form 14039), and the envelope from the reply. Use an RIVO stamp or hand write "RIVO" on the return in the upper left-hand corner.

    • If not already present, edit the return received date, see IRM 3.11.3.8.2.1, Types of Received Dates, when editing a received date on a return.

    • Edit SPC "B" on the taxpayer’s return and route for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents.

      Note:

      If the Assessment Statute Expiration Date (ASED) is imminent (within 90 days) or has expired, see IRM 25.25.6.9, RIVO Statute Procedures for TPP Returns.

    • If no return for the taxpayer is attached, but a Form 14039, with an original signature is attached, associate the Form 14039 to the DLN of the TC 150 (paper returns only), otherwise route the Form 14039 to Alpha Files, see IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

      Exception:

      If the Form 14039 is viewable in AMS images, destroy the form as classified waste.

    • Input/Update EFDS notes as appropriate.

    • Document the authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Destroy the notice or letter as classified waste.

    • Close the RIVO correspondence control base with an activity field of "IDTRTN" or "RTN2PROC" .

    3
    The identity theft returns are posted to MFT 32 or archived or deleted
    See IRM 25.25.6.5.2.3.3, All Identity Theft Returns are Posted to MFT 32 or Archived. Disregard instructions stating to advise the taxpayer.
    • If the taxpayer attached their return to be processed to the response, take the following actions:

    • Detach the TIN owner’s return, all necessary return attachments (including a Form 14039 ), and the envelope from the reply. Use an RIVO stamp or hand write "RIVO" on the return in the upper left-hand corner.

    • If not already present, edit the return received date, see IRM 3.11.3.8.2.1, Types of Received Dates, when editing a received date on a return.

    • Edit SPC "B" on the taxpayer’s return and route for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents.

      Note:

      If the Assessment Statute Expiration Date (ASED) is imminent (within 90 days) or has expired, see IRM 25.25.6.9, RIVO Statute Procedures for TPP Returns.

    • If no return for the taxpayer is attached, but a Form 14039, with an original signature is attached, route the Form 14039 to Alpha Files, see IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

      Exception:

      If the Form 14039 is viewable in AMS images, destroy the form as classified waste.

    • Input/Update EFDS notes as appropriate.

    • Document the authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Destroy the notice or letter as classified waste.

    • Close the RIVO correspondence control base with an activity field of "IDTRTN" or "RTN2PROC" .

    4
    The account contains identity theft returns that are:
    • UP 126 RC "0"

    • Unpostable 147 and the account contains an unreversed TC 971 AC 129

    • Posted to MFT 30 and the refund is held or lost (the account may or may not contain an unreversed TC 971 AC 129)

    • Posted to MFT 32 or archived/deleted (moved to MFT 32/archived in the TPP processes)

    See IRM 25.25.6.5.2.3.4, The Identity Theft Returns are a Combination of Unpostable (UP) 126 Reason Code (RC) "0" , Posted to MFT 32 or Archived, Unpostable 147 or Posted with an Unreversed Taxpayer Protection Program (TPP) Indicator such as a Transaction Code (TC) 971 Action Code (AC) 129. Disregard instructions stating to advise the taxpayer.
    • If the taxpayer attached their return to be processed to the response, take the following actions:

    • Detach the TIN owner’s return, all necessary return attachments (including a Form 14039), and the envelope from the reply. Use an RIVO stamp or hand write "RIVO" on the return in the upper left-hand corner.

    • If not already present, edit the return received date, see IRM 3.11.3.8.2.1, Types of Received Dates, when editing a received date on a return.

    • Edit SPC "B" on the taxpayer’s return and route for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents.

      Note:

      If the Assessment Statute Expiration Date (ASED) is imminent (within 90 days) or has expired, see IRM 25.25.6.9, RIVO Statute Procedures for TPP Returns.

    • If no return for the taxpayer is attached, but a Form 14039, with an original signature is attached, associate the Form 14039 to the DLN of the TC 150 (paper returns only), otherwise route the Form 14039 to Alpha Files, see IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

      Exception:

      If the Form 14039 is viewable in AMS images, destroy the form as classified waste.

    • Input/Update EFDS notes as appropriate.

    • Document the authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Destroy the notice or letter as classified waste.

    • Close the RIVO correspondence control base with an activity field of "IDTRTN" or "RTN2PROC" .

The Taxpayer Filed the Return in Question (Letter Reply Procedures)

  1. Review the response to determine if it was submitted by the taxpayer identification number (TIN) owner. The Letter 5747C and the guidance provided by the telephone assistors, advise the taxpayer to provide the following information when mailing in a response to the TPP letter:

    • The TPP letter

    • A copy of the return they filed (current year/prior year)

    • A copy of the return for a year prior to the one in question (if they filed one)

    • Any supporting documents for each return such as Forms W-2, Forms 1099, Schedule C, Schedule F, etc.

    • Documentation needed to authenticate their identity, see the Letter 5747C or the IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC, and the IRM 11.3.2.4.11, Deceased Individuals, for a list of acceptable documentation.

  2. Follow the chart below:

    IF THEN
    1
    Documentation was received
    See IRM 25.25.6.2.2.1, Documentation Received, to complete research.
    2
    The determination is made that the documentation is incomplete/invalid or no documentation was received
    See IRM 25.25.6.2.2.2, Complete Documentation Not Provided or Invalid, for required actions.

Documentation Received
  1. The taxpayer has provided the required documentation, follow the chart below:

    ACTION DETERMINATION THEN
    1
    Review the documentation to verify the requested documents were submitted and appear valid based on internal and/or external sources, as necessary, such as IDRS, Electronic Fraud Detection System (EFDS), Accurint, etc.

    Note:

    Documentation review along with account research, must be completed and considered in order to make an identity determination.




    Requested Documentation:
    • TPP letter

    • An unsigned copy of the return they filed (current year/prior year)

    • An unsigned copy of the return for a year prior to the one in question (if they filed one)

    • Any supporting documents for each return such as Forms W-2, Forms 1099, Schedule C, Schedule F etc.

    • The documentation needed to authenticate their identity, see IRM 25.23.2.7.2.1 (3), Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC, for acceptable documentation.

     

    Note:

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

    The documentation is considered valid Consider the identity authenticated and continue to paragraph 2
    2
    The documentation provided cannot be verified or does not appear valid based on internal and/or external sources such as IDRS, EFDS, Accurint, etc. - for example: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    The documentation is not considered valid Consider the identity not authenticated, see IRM 25.25.6.2.2.2, Complete Documentation Not Provided or Invalid
    3
    If the taxpayer submits documentation to verify their identity via e-fax due to TAC office closures, as instructed, review the documentation provided to verify the requested documents were submitted and appear valid based on internal and/or external sources, as necessary, such as IDRS, Electronic Fraud Detection System (EFDS), Accurint, etc.

    Note:

    Documentation review along with account research, must be completed and considered in order to make an identity determination.



    Requested Documentation:
    • TPP letter

    • An unsigned copy of the return they filed (current year/prior year)

    • An unsigned copy of the return for a year prior to the one in question (if they filed one)

    • Any supporting documents for each return such as Forms W-2, Forms 1099, Schedule C, Schedule F etc.

    • The documentation needed to authenticate their identity, see IRM 25.23.2.7.2.1 (3), Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC, for acceptable documentation.

    Exception:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

     

    Note:

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

    Consider their identity authenticated and continue to paragraph 2

    Note:

    Prior to taking any action, all e-fax cases must be controlled on IDRS as follows:
    -Use received date of fax
    -Use activity code “TPPFAXMMDD”
    -Use “A” status for active case
    -Use TPP letter# as category code.

    4
    If the taxpayer submits documentation to verify their identity via e-fax due to TAC office closures, and the documentation received is incomplete, cannot be verified, appears invalid or meets the Exception in box 3

     
    Consider their identity not authenticated, see IRM 25.25.6.2.2.2, Complete Documentation Not Provided or Invalid

  2. Due to data breaches and account takeovers, all Taxpayer Protection Program (TPP) returns filed by the taxpayer identification number (TIN) owner must be verified to ensure the information has not been changed without their permission. Confirm the return in question is the taxpayer’s return by comparing the return on IDRS with the return provided by the taxpayer:

    • The address as it appears on the return

      Reminder:

      No address will appear on the return on command code (CC) TRDBV if the return is paper filed and contains the same address as CC ENMOD at the time the return was received.

    • The refund amount as it is shown on their return (The taxpayer must provide the refund amount from the appropriate refund line on the actual tax form they filed. They cannot provide an amount that was provided by the preparer or from a preparer’s summary page since that figure may be less due to charges the preparer is deducting from the refund.)

    • The refund type, a paper check to their address or a direct deposit to their bank account

    • If the refund is a direct deposit, compare the routing number for the bank and the bank account number (current year return only)

      Reminder:

      If CC TRDBV or MEF RRD indicates the refund is a Refund Anticipation Loan (RAL) (indicator "1" ) or Refund Anticipation Check (RAC) (indicator "2" ), or if the taxpayer is receiving their refund via a refund transfer product such as a debit card, see Exhibit 21.4.1-2, Most Common Banks That Offer Refund Transfer Products (RAC/RAL), to verify the routing transit number (RTN).

    • For balance due returns, review the following:
      -Balance due amount on IDRS matches the return.
      -Were ES payments made? If yes, amount or total match?
      -Credit elect? If yes, amount or total match?

  3. Once the information has been reviewed, follow the chart below:

    IF THEN
    1
    The return information provided matches the information on the return received by the IRS (including RAL or RAC direct deposits)
    Continue to paragraph 4 below
    2
    The bank routing number or account number provided do not match the information on the return received by the IRS (Excluding RAL or RAC refunds.)
    • Input a transaction code (TC) 971 action code (AC) 850 (current tax year only) to flip the direct deposit to a paper check to be mailed to the taxpayer’s address on the return

    • Continue to paragraph 4 below

    3
    The return provided is an amended return or a Form 1040X
    See IRM 25.25.6.2.2.1.1, Taxpayer Authenticated and Included a Form 1040X with the Response
    4
    None of the return information provided matches the return received by the IRS
    Treat the return as identity theft, see IRM 25.25.6.2.1, The Taxpayer is Claiming Identity Theft (Letter Reply Procedures)

  4. Follow the chart below for the required account resolution:

    IF THEN
    1
    The taxpayer’s return is unpostable (UP) 126 reason code (RC) "0" .
    Resolve the UP 126 RC "0" , see IRM 25.25.6.5.1.1, The Taxpayer’s Return is Unpostable 126 Reason Code "0" . Disregard instructions stating to advise the taxpayer.

    Note:

    If the taxpayer has included an amended return or a Form 1040X, Amended U.S. Individual Income Tax Return, see IRM 25.25.6.2.2.1.1, Taxpayer Authenticated and Included a Form 1040X with the Response.

    • If the taxpayer has attached a copy of their original return containing an original signature under the jurat statement, edit the return as follows:
      ♦ Use an RIVO stamp or edit "RIVO" in the upper left-hand corner of the return
      ♦ Edit special processing code (SPC) "B"
      ♦ Edit the received date on the return (if not already present)
      ♦ Route the entire return and the envelope for processing, see IRM 3.10.73.6 (12), Batching Unnumbered Returns and Documents, for additional editing and routing guidance. (Unsigned copies can be destroyed as classified waste.)

    • Document the authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Input/update EFDS notes as appropriate.

    • Destroy the notice or letter as classified waste.

    • Close the RIVO correspondence control base with an activity field of "NONIDTRTN" .

    2
    The account contains an unreversed TC 971 AC 129 (the taxpayer’s return may be posted to MFT 30 or may be UP 147)
    Resolve the account using the procedures in IRM 25.25.6.5.1.2, The Taxpayer’s Return is Posted and the Account Contains Unreversed TPP indicators such as a TC 971 AC 129. Disregard instructions stating to advise the taxpayer.

    Note:

    If the taxpayer has included an amended return or a Form 1040X, Amended U.S. Individual Income Tax Return, see IRM 25.25.6.2.2.1.1, Taxpayer Authenticated and Included a Form 1040X with the Response.

    • If the taxpayer has attached a copy of their original return containing an original signature under the jurat statement, edit the return as follows:
      ♦ Use an RIVO stamp or edit "RIVO" in the upper left-hand corner of the return
      ♦ Edit SPC "B"
      ♦ Edit the received date on the return (if not already present)
      ♦ Route the entire return and envelope for processing, see IRM 3.10.73.6 (12), Batching Unnumbered Returns and Documents, for additional editing and routing guidance. (Unsigned copies can be destroyed as classified waste.)

    • Document the authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Input/update EFDS notes as appropriate.

    • Destroy the notice or letter as classified waste.

    • Close the RIVO correspondence control base with an activity field of "NONIDTRTN" .

    3
    The taxpayer’s return was deemed identity theft and is showing as an "OPEN" UP 126 RC "0" on CC UPTIN/UPDIS
    Resolve the account using the procedures in IRM 25.25.6.5.5.1, The Taxpayer’s Return was Resolved as Identity Theft, Quality Review Time Frame Not Passed. Disregard instructions stating to advise the taxpayer.

    Note:

    If the taxpayer has included an amended return or a Form 1040X, Amended U.S. Individual Income Tax Return, see IRM 25.25.6.2.2.1.1, Taxpayer Authenticated and Included a Form 1040X with the Response.

    • If the taxpayer has attached a copy of their original return containing an original signature under the jurat statement, edit the return as follows:
      ♦ Use an RIVO stamp or edit "RIVO" in the upper left-hand corner of the return
      ♦ Edit SPC "B"
      ♦ Edit the received date on the return (if not already present)
      ♦ Route the entire return and envelope for processing, see IRM 3.10.73.6 (12), Batching Unnumbered Returns and Documents, for additional editing and routing guidance. (Unsigned copies can be destroyed as classified waste.)

    • Document the authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Input/update EFDS notes as appropriate.

    • Destroy the notice or letter as classified waste.

    • Close the RIVO correspondence control base with an activity field of "NONIDTRTN" .

    4
    The taxpayer’s return information has been reversed on MFT 30
    Resolve the account using the procedures in IRM 25.25.6.5.5.2, The Taxpayer’s Return Information has been Reversed on MFT 30. Disregard instructions stating to advise the taxpayer.

    Note:

    If the return is a barred statute refer to the Barred Quick Assessment Referral Guide

    Note:

    If the taxpayer has included an amended return or a Form 1040X, Amended U.S. Individual Income Tax Return, see IRM 25.25.6.2.2.1.1, Taxpayer Authenticated and Included a Form 1040X with the Response.

    • If the taxpayer has attached a copy of their original return containing an original signature under the jurat statement, edit the return as follows:
      ♦ Use an RIVO stamp or edit "RIVO" in the upper left-hand corner of the return
      ♦ Edit SPC "B"
      ♦ Edit the received date on the return (if not already present)
      ♦ Route the entire return and envelope for processing, see IRM 3.10.73.6 (12), Batching Unnumbered Returns and Documents, for additional editing and routing guidance. (Unsigned copies can be destroyed as classified waste.)

    • Document the authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS), select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Input/update EFDS notes as appropriate.

    • Destroy the notice or letter as classified waste.

    • Close the RIVO correspondence control base with an activity field of "NONIDTRTN" .

    5
    The return has been moved to MFT 32

    Note:

    If the return cannot be moved back from MFT 32, see block 6 below.

    Resolve the account using the procedures in IRM 25.25.6.7.1.2, Return Integrity Verification Operations (RIVO) Employees MFT 32 Reversal Procedures.

    Note:

    If the taxpayer has included an amended return or a Form 1040X, Amended U.S. Individual Income Tax Return, see IRM 25.25.6.2.2.1.1, Taxpayer Authenticated and Included a Form 1040X with the Response.

    • If the taxpayer has attached a copy of their original return containing an original signature under the jurat statement, edit the return as follows:
      ♦ Use an RIVO stamp or edit "RIVO" in the upper left-hand corner of the return
      ♦ Edit SPC "B"
      ♦ Edit the received date on the return (if not already present)
      ♦ Route the return and envelope for processing, see IRM 3.10.73.6 (12), Batching Unnumbered Returns and Documents, for additional editing and routing guidance. (Unsigned copies can be destroyed as classified waste.)

    • Document the authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Input/update EFDS notes as appropriate.

    • Destroy the notice or letter as classified waste.

    • Close the RIVO correspondence control base with an activity field of "NONIDTRTN" .

    6
    The return has been archived/deleted
    Resolve the account using the procedures in IRM 25.25.6.8, Archived - Deleted Return Reprocessing Procedures.

    Note:

    If the taxpayer has included an amended return or a Form 1040X, Amended U.S. Individual Income Tax Return, see IRM 25.25.6.2.2.1.1, Taxpayer Authenticated and Included a Form 1040X with the Response.

    • If the taxpayer has attached a copy of their original return containing an original signature under the jurat statement, edit the return as follows:
      ♦ Use an RIVO stamp or edit "RIVO" in the upper left-hand corner of the return
      ♦ Edit SPC "B"
      ♦ Edit the received date on the return (if not already present)
      ♦ Route the entire return and envelope for processing, see IRM 3.10.73.6 (12), Batching Unnumbered Returns and Documents, for additional editing and routing guidance. (Unsigned copies can be destroyed as classified waste.)

    • Document the authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Input/update EFDS notes as appropriate.

    • Destroy the notice or letter as classified waste.

    • Close the RIVO correspondence control base with an activity field of "NONIDTRTN" .

Taxpayer Authenticated and Included a Form 1040X with the Response
  1. The identity of the filer was authenticated as the taxpayer and a Form 1040X, Amended U.S. Individual Income Tax Return, or an amended return is attached to the response. Follow the procedures in the chart below:

    IF THEN
    1
    The taxpayer’s return is unpostable (UP) 126 reason code (RC) "0" .
    Resolve the account using the following procedures:
    • Manually close the unpostable using command code (CC) UPRES with a unpostable resolution code (URC) "6" and a computer condition code (CCC) "1" to freeze the refund. Include in the Remarks "TPFILEDF1040X" .

    • NOTE: If there is an Integrated Data Retrieval System (IDRS) error message, "Existing CCC 3" , post the return using CC UPRES with URC "0" and include in the remarks "EXISTING CCC 3" .

    • Exception: If the taxpayer identification number (TIN) used on the return is not the TIN for the taxpayer (taxpayer or return preparer input error) (this includes returns filed with a new social security number (SSN) and there is a return for the same tax year under the Individual Taxpayer Identification Number (ITIN) - use the ITIN as the correct TIN), take the following action:
      Close the unpostable with a URC "6" and a CCC "1" , correct the TIN when resolving the UP 126 RC "0" by inputting the correct TIN on the CC UPRES screen. (TIN corrections are input in field 29 of line five of the CC UPRES screen, see Command Code UPRES Job Aid.) If the correct TIN does not have an entity established (first time filer), use URC "6B" .

    • If the account contains an unreversed transaction code (TC) 971 action code (AC) 121 or a TC 971 AC 124 (the document locator number (DLN) in the MISC field of the TC 971 AC 124 matches the DLN of the return in question), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

      Exception:

      If the account is a "first time filer" account and the entity has not been established; CC REQ77 cannot be initiated therefore a TC 971 or TC 972 cannot be input due to the entity not being established.

    • If the account contains an unreversed TC 971 AC 129, input a TC 972 AC 129, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • Input a TC 971 AC 850 (current tax year only) and post delay the unpostable resolution by one cycle if the taxpayer requested a direct deposit and any of the following exist:
      ♦The taxpayer is in a disaster area and did not pass high risk authentication (HRA)
      ♦The routing/bank account number provided by the taxpayer does not match the return received by the IRS (Excluding Refund Anticipation Loan (RAL) or Refund Anticipation Check (RAC) refunds)
      ♦The account contains a TC 971 AC 123 with "STEP-UP AUTH" in the MISC field
      ♦The account contains a TC 971 AC 125 and the DLN in the MISC field matches the DLN of the return

      Note:

      A TC 971 AC 850 cannot be input on an account that has not been established. Advise the taxpayer that the refund will be direct deposited as requested. If the direct deposit information was input incorrectly by the taxpayer, advise the taxpayer to contact the financial institution.

      Note:

      If the taxpayer states that their address has changed, advise the taxpayer to contact the post office or to file a Form 8822, Change of Address, with the IRS.


    Take the following additional actions to route the amended return/Form 1040X as appropriate:
    • If there is no identity theft marker (TC 971 AC 501 or TC 971 AC 506) for any tax period on CC ENMOD, route the amended return or Form 1040X and envelope to the Submission Processing (SP) Batching Function per Exhibit 3.10.72-11, Submission Processing Center Contacts (Batching Function). Prior to sending the return to SP, take the following actions:
      ♦ Edit the RIVO stamp or "RIVO REV" in the upper left margin of the return
      Edit the return received date, if not already present
      ♦ Update the return in Scheme Tracking and Referral System (STARS) to disposition CAT "5" "CL"
      ♦ Destroy the TPP letter as classified waste
      ♦ Close the RIVO correspondence control base with an activity field of "1040X2SP"

    • If there is an identity theft marker (TC 971 AC 501 or TC 971 AC 506) for any tax period, AND the amended return/Form 1040X can be verified within RIVO tolerance, fax the amended return or Form 1040X and envelope to the Image Control Team (ICT) using the RICS IVO AR Adjustment Request Form, and include the verified income/withholding information on the routing form. If the income/withholding is not an exact match but is verified within RIVO tolerance, add a statement in the additional information field of the AR Adjustment Request Form that the return was verified within RIVO tolerance. Prior to sending the return to ICT, take the following actions:
      ♦ Edit the RIVO stamp or "RIVO REV" and "IDT" in the upper left margin of the return
      Edit the return received date, if not already present
      ♦ Update the return in STARS to disposition CAT "5" "CL"
      ♦ Destroy the Taxpayer Protection Program (TPP) letter as classified waste
      ♦ Close the RIVO correspondence control base with an activity field of "1040X2AM"

    • If there IS an identity theft marker for any tax period AND the amended return/Form 1040X CANNOTbe verified within RIVO tolerance, fax the amended return or Form 1040X and envelope to the Image Control Team (ICT) using the RICS IVO AR Adjustment Request Form. If the income/withholding is not verified within RIVO tolerance, add a statement in the additional information field of the AR Adjustment Request Form.

    • Prior to sending the return to ICT, take the following actions:
      ♦Edit the return received date, if not already present

      ♦ Destroy the Taxpayer Protection Program (TPP) letter as classified waste
      ♦ Close the RIVO correspondence control base with an activity field of "1040X2AM"

    • Do not update the return in STARS.

    • When all actions are complete, document the authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    2
    The taxpayer’s return is posted and the account contains an unreversed TC 971 AC 129.
    • Input a TC 972 AC 129, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen, and input a control base with the following information (if not already present):
      C#,NONIDT,M,MISC
      1487333333,*

    • If the account contains an unreversed TC 971 AC 121 or a TC 971 AC 124 (the DLN in the MISC field of the TC 971 AC 124 matches the DLN of the return in question), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • Input a TC 971 AC 850 (current tax year only) if the taxpayer requested a direct deposit and any of the following exist:
      ♦ The routing/bank account number provided by the taxpayer does not match the return received by the IRS (Excluding RAL or RAC refunds)
      ♦ The account contains a TC 971 AC 123 with "STEP-UP AUTH" in the MISC field
      ♦ The account contains a TC 971 AC 125 and the DLN in the MISC field matches the DLN of the return

      Note:

      A TC 971 AC 850 cannot be input on an account that has not been established. Advise the taxpayer that the refund will be direct deposited as requested. If the direct deposit information was input incorrectly by the taxpayer, advise the taxpayer to contact the financial institution.

      Note:

      If the taxpayer states that their address has changed, advise the taxpayer to contact the post office or to file a Form 8822, Change of Address, with the IRS.

    Take the following additional actions to route the amended return/Form 1040X as appropriate:
    • If there is no identity theft marker (TC 971 AC 501 or TC 971 AC 506) for any tax period on CC ENMOD, route the amended return or Form 1040X and envelope to the SP Batching Function per Exhibit 3.10.72-11, Submission Processing Center Contacts (Batching Function). Prior to sending the return to SP, take the following actions:
      ♦ Edit the RIVO stamp or "RIVO REV" in the upper left margin of the return
      Edit the return received date, if not already present
      ♦ Update the return in STARS to disposition CAT "5" "CL"
      ♦ Destroy the TPP letter as classified waste
      ♦ Close the RIVO correspondence control base with an activity field of "1040X2SP"

    • If there is an identity theft marker (TC 971 AC 501 or TC 971 AC 506) for any tax period, AND the amended return/Form 1040X can be verified within RIVO tolerance, fax the amended return or Form 1040X and envelope to the ICT using the RICS IVO AR Adjustment Request Form, and include the verified income/withholding information on the routing form. If the income/withholding is not an exact match but is verified within RIVO tolerance, add a statement in the additional information field of the AR Adjustment Request Form that the return was verified within RIVO tolerance. Prior to sending the return to ICT, take the following actions:
      ♦ Edit the RIVO stamp or "RIVO REV" and "IDT" in the upper left margin of the return
      Edit the return received date, if not already present
      ♦ Update the return in STARS to disposition CAT "5" "CL"
      ♦ Destroy the TPP letter as classified waste
      ♦ Close the RIVO correspondence control base with an activity field of "1040X2AM"

    • If there IS an identity theft marker for any tax period AND the amended return/Form 1040X CANNOTbe verified within RIVO tolerance, fax the amended return or Form 1040X and envelope to the Image Control Team (ICT) using the RICS IVO AR Adjustment Request Form. If the income/withholding is not verified within RIVO tolerance, add a statement in the additional information field of the AR Adjustment Request Form.

    • Prior to sending the return to ICT, take the following actions:
      ♦Edit the return received date, if not already present

      ♦ Destroy the Taxpayer Protection Program (TPP) letter as classified waste
      ♦ Close the RIVO correspondence control base with an activity field of "1040X2AM"

    • Do not update the return in STARS.

    • When all actions are complete, document the authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    3
    The taxpayer’s return is on MFT 32.

    Note:

    If the return cannot be moved back from MFT 32, see block 4 below.

    • Initiate the MFT 32 reversal using the procedures in IRM 25.25.6.7.1.2, Return Integrity Verification Operations (RIVO) Employees MFT 32 Reversal Procedures.

      Note:

      Do not input the control base for the MFT32 reversal.

    Monitor the account for the return to post to MFT 30. When the return has posted to MFT 30, take the following additional actions to route the amended return/Form 1040X as appropriate:
    • If there is no identity theft marker (TC 971 AC 501 or TC 971 AC 506) for any tax period on CC ENMOD, route the amended return or Form 1040X and envelope to the SP Batching Function per Exhibit 3.10.72-11, Submission Processing Center Contacts (Batching Function). Prior to sending the return to SP, take the following actions:
      ♦ Edit the RIVO stamp or "RIVO REV" in the upper left margin of the return
      Edit the return received date, if not already present
      ♦ Update the return in STARS to disposition CAT "5" "CL"
      ♦ Destroy the TPP letter as classified waste
      ♦ Close the RIVO correspondence control base with an activity field of "1040X2SP"

    • If there is an identity theft marker (TC 971 AC 501 or TC 971 AC 506) for any tax period, AND the amended return/Form 1040X can be verified within RIVO tolerance, fax the amended return or Form 1040X and envelope to the ICT using the RICS IVO AR Adjustment Request Form, and include the verified income/withholding information on the routing form. If the income/withholding is not an exact match but is verified within RIVO tolerance, add a statement in the additional information field of the AR Adjustment Request Form that the return was verified within RIVO tolerance. Prior to sending the return to ICT, take the following actions:
      ♦ Edit the RIVO stamp or "RIVO REV" and "IDT" in the upper left margin of the return
      Edit the return received date, if not already present
      ♦ Update the return in STARS to disposition CAT "5" "CL"
      ♦ Destroy the TPP letter as classified waste
      ♦ Close the RIVO correspondence control base with an activity field of "1040X2AM"

    • If there IS an identity theft marker for any tax period AND the amended return/Form 1040X CANNOTbe verified within RIVO tolerance, fax the amended return or Form 1040X and envelope to the Image Control Team (ICT) using the RICS IVO AR Adjustment Request Form. If the income/withholding is not verified within RIVO tolerance, add a statement in the additional information field of the AR Adjustment Request Form.

    • Prior to sending the return to ICT, take the following actions:
      ♦Edit the return received date, if not already present

      ♦ Destroy the Taxpayer Protection Program (TPP) letter as classified waste
      ♦ Close the RIVO correspondence control base with an activity field of "1040X2AM"

    • Do not update the return in STARS.

    • When all actions are complete, document authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    4
    The taxpayer’s return has been archived or deleted.
    • Follow the procedures in IRM 25.25.6.8, Archived - Deleted Return Reprocessing Procedures, to obtain the return and send it for reprocessing.

    Monitor the account for the return to post to MFT 30. When the return has posted to MFT 30, take the following additional actions to route the amended return/Form 1040X as appropriate:
    • If there is no identity theft marker (TC 971 AC 501 or TC 971 AC 506) for any tax period on CC ENMOD, route the amended return or Form 1040X and envelope to the SP Batching Function per Exhibit 3.10.72-11, Submission Processing Center Contacts (Batching Function). Prior to sending the return to SP, take the following actions:
      ♦ Edit the RIVO stamp or "RIVO REV" in the upper left margin of the return
      Edit the return received date, if not already present
      ♦ Update the return in STARS to disposition CAT "5" "CL"
      ♦ Destroy the TPP letter as classified waste
      ♦ Close the RIVO correspondence control base with an activity field of "1040X2SP"

    • If there is an identity theft marker (TC 971 AC 501 or TC 971 AC 506) for any tax period, AND the amended return/Form 1040X can be verified within RIVO tolerance, fax the amended return or Form 1040X and envelope to the ICT using the RICS IVO AR Adjustment Request Form, and include the verified income/withholding information on the routing form. If the income/withholding is not an exact match but is verified within RIVO tolerance, add a statement in the additional information field of the AR Adjustment Request Form that the return was verified within RIVO tolerance. Prior to sending the return to ICT, take the following actions:
      ♦ Edit the RIVO stamp or "RIVO REV" and "IDT" in the upper left margin of the return
      Edit the return received date, if not already present
      ♦ Update the return in STARS to disposition CAT "5" "CL"
      ♦ Destroy the TPP letter as classified waste
      ♦ Close the RIVO correspondence control base with an activity field of "1040X2AM"

    • If there IS an identity theft marker for any tax period AND the amended return/Form 1040X CANNOTbe verified within RIVO tolerance, fax the amended return or Form 1040X and envelope to the Image Control Team (ICT) using the RICS IVO AR Adjustment Request Form. If the income/withholding is not verified within RIVO tolerance, add a statement in the additional information field of the AR Adjustment Request Form.

    • Prior to sending the return to ICT, take the following actions:
      ♦Edit the return received date, if not already present

      ♦ Destroy the Taxpayer Protection Program (TPP) letter as classified waste
      ♦ Close the RIVO correspondence control base with an activity field of "1040X2AM" .

    • Do not update the return in STARS.

    • When all actions are complete, document the authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

Complete Documentation Not Provided or Invalid
  1. The taxpayer has not provided any or all of the recommended or requested documentation and an identity determination cannot be made based on the information provided or through research. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Follow the chart below to resolve the account and respond to the taxpayer:

    IF AND THEN
    1
    Accounts Management Services (AMS) notes do not indicate the taxpayer contacted the IRS by phone or in person.

    Exception:

    If the taxpayer is responding to the Letter 5747C or the account contains a transaction code (TC) 971 action code (AC) 123 with a MISC field of "TAC AUTH ONLY" ) or the account contains a TC 971 AC 123 "HIGH RISK AUTH" , see IRM 25.25.6.2.2.3, Responses to Letter 5747C (Letter Reply Procedures).

    A telephone number is provided on the response.
    • Contact the taxpayer by telephone and perform authentication, see IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research.

    • IRM 25.25.6.4, Taxpayer Protection Program (TPP) High Risk Authentication (HRA) Procedures.

    • If the taxpayer does not pass authentication, see IRM 25.25.6.6.6, Referring the Caller to the Taxpayer Assistance Center (TAC) - Non-Taxpayer Protection Program Assistors.

      Exception:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, see Exhibit 2.3.32-7, IMF Entity Data, for valid values.

    • Close the RIVO control base with an activity field of "FAILEDAUTH" or "RTN2PROC" , as appropriate.

    • Document authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Destroy the response as classified waste, including any signed or unsigned returns.

    • If the taxpayer can be authenticated, see IRM 25.25.6.2.2.1, Documentation Received.

    2
    AMS notes do not indicate the taxpayer contacted the IRS by phone or in person.
    The taxpayer could not be reached at the telephone number or a telephone number was not provided.
    • Issue the Letter 6167C , Identity Authentication Incomplete, with an open paragraph (use an (*) to insert the open paragraph) advising their identity could not be authenticated based on the information provided and include the following in the letter:
      -Include paragraph “D” and an open paragraph
      -Specify which supporting document was missing or unacceptable
      -Advise the taxpayer they can also visit their local TAC office. See IRM 25.25.6.6.6, Referring the Caller to the Taxpayer Assistance Center (TAC) - Non-Taxpayer Protection Program Assistors, for the verbiage to be included in the letter.

      Exception:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, see Exhibit 2.3.32-7, IMF Entity Data, for valid values.

    • Close the RIVO control base with an activity field of "SENT2TAC" .

    • Document authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Destroy the response as classified waste, including any signed or unsigned returns.

    3
    The response or AMS notes indicate the taxpayer previously contacted the IRS and failed authentication and was advised to mail in their response
    Their response contained insufficient documentation to authenticate
    • Issue the Letter 6167C, Identity Authentication Incomplete, with an open paragraph (use an (*) to insert the open paragraph) advising their identity could not be authenticated based on the information provided and include the following in the letter:
      -Include paragraph “D”
      -Specify which supporting document was missing or unacceptable in the open paragraph.

    • Use Form 3699, Return of Documents to Taxpayer, to return original documents.

    • Document authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries

    • Close your control base.


    4
    If the taxpayer submits documentation to verify their identity via e-fax due to TAC office closures, as instructed,
    And

    the documentation received by e-fax is incomplete or cannot be verified or appears invalid based on internal and/or external sources, as necessary, such as IDRS, Electronic Fraud Detection System (EFDS), Accurint, etc.
    • Issue the Letter 6167C, Identity Authentication Incomplete, with an open paragraph (use an (*) to insert the open paragraph) advising their identity could not be authenticated based on the information provided and include the following in the letter:
      -Include paragraph “D” and an open paragraph
      -Specify what supporting documentation was missing or unacceptable
      -Request the documentation be submitted through our e-fax number ≡ ≡ ≡ ≡ ≡ ≡ ≡.

    Note:

    E-fax cases must be controlled on IDRS as follows:
    -Use received date of fax
    -Use activity code “TPPFAXMMDD”
    -Use “A” status for active case
    -Use TPP letter# as category code.

    • Once the letter is issued, update activity code to “6167C2TP” and close your control base with “C”.

    • Document authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). AMS notes should include the specific reason (i.e. missing ID or fax was unreadable) the taxpayer could not be authenticated. Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.


    5
    The taxpayer e-fax case meets the exception below.

    Exception:

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

    Reissue Letter 5747C, Potential Identity Theft during Original Processing - TAC AUTH ONLY, issued on accounts with a TC 971 AC 123 with "TAC AUTH ONLY" in the MISC field or "HIGH RISK AUTH" (5747SP - Spanish version). The letter comes with the online verification option that instructs the taxpayer to use the idverify website at www.idverify.irs.gov to authenticate their identity and also provides the option to visit their local Taxpayer Assistance Center (TAC) for in-person visits.
    6
    The response or AMS notes indicate the taxpayer contacted the TPP toll-free line, failed authentication, was referred to the TAC and failed authentication at the TAC.
    • Send the Letter 5216, Taxpayer Cannot Authenticate, to the address on the return, see Exhibit 25.25.6-1, Taxpayer Protection Program (TPP) Repeater Letter 5216 - Taxpayer Cannot Authenticate.

    • Close the RIVO control base with an activity field of "FAILEDAUTH" .

    • Document authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Destroy the response as classified waste, including any signed or unsigned returns.

Responses to Letter 5747C (Letter Reply Procedures)
  1. Taxpayers who have been issued the Letter 5747C, Potential Identity Theft during Original Processing - TAC AUTH ONLY, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. The taxpayer cannot authenticate over the telephone; therefore, the letter instructs the taxpayer to visit the IDverify website or go to the Taxpayer Assistance Center (TAC) in their area.

    Note:

    Follow the instructions below for accounts containing a transaction code (TC) 971 action code (AC) 123 with a MISC field of "TAC AUTH ONLY" , or the account contains a TC 971 AC 123 "HIGH RISK AUTH" .

  2. If a response to the Letter 5747C is received or the account contains a TC 971 AC 123 with a MISC field of "TAC AUTH ONLY" , or the account contains a TC 971 AC 123 "HIGH RISK AUTH" , follow the chart below to respond to the taxpayer:

    IF THEN
    1
    The response states they did not file the return.
    See IRM 25.25.6.2.1, The Taxpayer is Claiming Identity Theft (Letter Reply Procedures).
    2
    The taxpayer filed the return and it is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
    See IRM 25.25.6.2.2.1, Documentation Received.
    3
    The response or the AMS notes indicate the taxpayer contacted the TPP toll-free line and was advised to visit the IDverify website or go to the TAC office, however the taxpayer could not visit the TAC office ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or was unable to authenticate online; therefore, they were advised to mail their documentation to TPP.
    Review the documentation provided and research internal sources to try to authenticate the taxpayer, see IRM 25.25.6.2.2, The Taxpayer Filed the Return in Question (Letter Reply Procedures).
    • If a determination can be made, see IRM 25.25.6.2.2.1, Documentation Received.

    If a determination cannot be made, refer the case to the lead. If agreed, take the following actions:

    Exception:

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

    • Issue the Letter 6167C , Identity Authentication Incomplete, with an open paragraph (use an (*) to insert the open paragraph) advising their identity could not be authenticated based on the information provided and include the following information:
      -Specify what documentation was missing or unacceptable.
      -Advise the taxpayer they can also visit their local TAC office. See
      IRM 25.25.6.6.6, Referring the Caller to the Taxpayer Assistance Center (TAC) - Non-Taxpayer Protection Program Assistors, for the verbiage to be included in the letter.

      Exception:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, see Exhibit 2.3.32-7, IMF Entity Data, for valid values.

    • Close the RIVO control base with an activity field of "SENT2TAC" .

    • Document authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Destroy the response as classified waste, including any signed or unsigned returns.

Returns/Referrals Received from Revenue Officers/Agents

  1. Revenue Officers who obtain a return from a taxpayer in the course of their duties may refer the case to Return Integrity Verification (RIVO) for resolution, when the following conditions are present:

    • The account contains unresolved TPP indicators

    • The taxpayer’s return is unpostable (UP) 126 reason code (RC) "0"

    • The return has been moved to MFT 32 in the TPP process (the return may or may not be the taxpayer identification number (TIN) owner’s valid return)

    • The Revenue Officer has met with the taxpayer face to face and authenticated the taxpayer or the Revenue Officer has authenticated the International taxpayer over the telephone.

    • The Revenue Office has obtained a newly signed return from the taxpayer

  2. The Revenue Officer will take the following actions to refer the case to RIVO for resolution:

    IF THEN
    1
    The return is on MFT 32
    The Revenue Officer will submit a Form 3210, Document Transmittal, with the following information:
    ♦ Routing information to RIVO
    ♦ Remarks - TP has been authenticated during a face to face meeting with the Revenue Officer or via the telephone for International taxpayers
    ♦ Additional comments - A return is on MFT 32 due to the TPP process and may be the TP’s valid return. TP’s valid signed return attached. Please take appropriate actions to resolve the account and process TP’s return
    2
    The return is UP 126 RC "0"
    The Revenue Officer will initiate a Form 4442, Inquiry Referral, to RIVO to resolve the unpostable condition. The following remarks will be included on the Form 4442:
    ♦ The taxpayer has been authenticated by the Revenue Officer during a face to face meeting or over the telephone for International taxpayers
    and
    ♦ The return is the taxpayer’s return

  3. Upon receipt of the Form 3210 or Form 4442, RIVO will review the account for TPP involvement and take the following actions:

    IF THEN
    1
    The issue on the account is not the result of the TPP process
    Return the Form 3210 or Form 4442 and attachments to the sender stating there is no TPP involvement
    2
    The issue on the account is due to the TPP process
    Open a control base on the account to RIVO for resolution

  4. Once controlled, take the following actions to resolve the account:

    IF THEN
    1
    The return that is UP 126 RC "0" is the taxpayer’s return.
    Resolve UP 126 RC "0" , see IRM 25.25.6.2.2, The Taxpayer Filed the Return in Question (Letter Reply Procedures).
    2
    The return on MFT 32 matches the return received from the Revenue Officer.
    • Use an RIVO stamp or hand write "RIVO" on the return in the upper left-hand corner.

    • Edit special processing code (SPC) "B" on the return

    • Edit the return with the received date of the return posted to MFT 32, see IRM 3.11.3.8.2.1, Types of Received Dates, when editing the received date on the return.

    • Detach the return from the Form 3210 and forward the return to Submission Processing (SP) for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents, for procedures when forwarding returns to SP.

      Note:

      If the Assessment Statute Expiration Date (ASED) is imminent (within 90 days) or has expired, see IRM 25.25.6.9, RIVO Statute Procedures for TPP Returns.

    • If the taxpayer is not a victim of identity theft for the year in question, and a TC 971 AC 506 is present on CC ENMOD, input a TC 972 AC 506 with MISC field "WI IVO IRSERR" , see Exhibit 25.23.2-9, IMF Only TC 972 AC 506 Tax-Related, Reversal of Identity Theft Case Closure, IRS Identified.

    • If the return is in the Scheme Tracking and Referral System (STARS), update the return disposition to "DL" and add a note in STARS stating the reason the return is being deleted, see Exhibit 25.25.13-1, STARS Delete Reasons.

    • Document authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Close the RIVO control base with an activity field of "RTN2PROC" .

    3
    The return on MFT 32 does not match the return received from the Revenue Officer.
    • Use an RIVO stamp or hand write "RIVO" on the return in the upper left-hand corner.

    • Edit SPC "B" on the return.

    • The received date of the return should be edited by the RO. If it is not present, edit the return received date, see IRM 3.11.3.8.2.1, Types of Received Dates, when editing the received date on the return.

    • Detach the return from the Form 3210 and forward the return to Submission Processing (SP) for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents, for procedures when forwarding returns to SP.

      Note:

      If the Assessment Statute Expiration Date (ASED) is imminent (within 90 days) or has expired, see IRM 25.25.6.9, RIVO Statute Procedures for TPP Returns.

    • Take any additional actions to resolve the account, see IRM 25.25.6.2.1.3, The Identity Theft Return is on MFT 32 or Archived or Deleted (Letter Reply Procedures).

    • Document authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Close the RIVO control base with an activity field of "RTN2PROC" .

Unpostable Code 299 Listing

  1. When the return was previously resolved as identity theft during the Taxpayer Protection Program (TPP) process, and the return is older than 2 years, and did not post to MFT 32 prior to the end of the previous processing year, the transaction will go unpostable (UP) 299. Submission Processing (SP) will open a control base to Return Integrity Verification Operations (RIVO), using IDRS number 1485000004.

  2. RIVO will designate specific employees to resolve the accounts.

  3. RIVO will take the following actions:

    • Review the CCA 42-43 IDRS Overage report to identify accounts requiring resolution.

    • RIVO will review the accounts using the procedures in IRM 25.25.6.2, Written Responses to Letter 4883C, Letter 5071C, Letter 5447C, Letter 5747C, Letter 6167C, or Letter 5216.

    • RIVO will input a history item using CC UPCASZ of "126 DELETE" , if the determination is that the return is identity theft and should be deleted.

    • RIVO will input a history item using CC UPCASZ of "126 GOOD TAXPAYER" , if the determination is that the return is the valid return filed by the taxpayer identification number owner.

    • RIVO will document authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • RIVO will close the open control base with an activity field of "GOODRTN" or "IDTRTN" as appropriate.

Taxpayer Protection Program (TPP) Basic Authentication and Research

  1. Customer Service Representatives (CSRs) answering the Taxpayer Protection Program (TPP) line application 018 and 019 (Spanish speaking line) must follow the procedures in this section to authenticate callers. When a TPP assistor is transferring a call to the Spanish speaking line, the TPP telephone assistor should transfer to #92019/IUP#1019.

  2. TPP phone calls from the taxpayer may be received in response to one of the following letters:

    Note:

    The CC TXMODA may contain a TC 971 AC 123 with the letter number in the miscellaneous field.

    • Letter 4883C, Potential Identity Theft during Original Processing - issued on accounts for returns filed with an address in the United States. The account may contain a TC 971 AC 123 with a MISC field of "STEP-UP AUTH" (4883SP - Spanish version)

    • Letter 5447C, Potential Identity Theft during Original Processing; Foreign Address - issued on accounts for returns filed with an address outside the United States (5447SP - Spanish version)

    • Letter 5747C, Potential Identity Theft during Original Processing - TAC AUTH ONLY - issued on accounts containing a TC 971 AC 123 with a MISC field of "TAC AUTH ONLY" ) or a TC 971 AC 123 with a MISC field of "HIGH RISK AUTH" (5747SP - Spanish version). The letter comes with the online verification option that instructs the taxpayer to use the idverify website at www.idverify.irs.gov to authenticate their identity and also provides the option to visit their local Taxpayer Assistance Center (TAC) for in-person visits.

    • Letter 5071C, Potential Identity Theft During Original Processing with Online Option - this letter is being issued for accounts meeting specific criteria. The letters will provide a web address to the Identity Verification Service landing page located via the IRS.gov website. The letter provides the option of using the website or calling the TPP number to authenticate their identity. If the caller chose not to use the idverify website, states they had issues with the website, were confused with the process, or had other concerns with responding to the questions, apologize for the inconvenience and continue with the authentication process. Resolve responses to the Letter 5071C using the instructions for the Letter 4883C. DO NOT issue the Letter 5071C manually, issue the Letter 4883C instead.

  3. Because the return has already been identified as potential identity theft, there is a high risk of unauthorized disclosure. Enhanced authentication procedures must be followed to avoid inadvertent unauthorized disclosure of taxpayer information.

    Note:

    The tax return selected for the TPP authentication process could be a refund or balance due return.

  4. Before any action can be taken on the account you must know the purpose of the call.

  5. If the caller is not calling in response to a TPP letter or was not advised to call TPP by another IRS assistor, refer the caller to the appropriate area per the Telephone Transfer Guide.

  6. If the caller states they were previously transferred to the Taxpayer Assistance Center (TAC) Appointment Line, but the call was disconnected, see IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors, to assist the taxpayer with scheduling the appointment and for additional instructions.

  7. The caller states they are calling in response to a TPP letter (Letter 4883C/SP, Letter 5071C/SP, Letter 5447C/SP, or a Letter 5747C/SP or Letter 3064C) or were referred to the TPP toll-free line by an IRS assistor and they have the letter with them, continue with the authentication process.

  8. If the caller does not have the TPP letter with them, advise them to locate the letter and follow the instructions in the letter.

    Exception:

    Taxpayers in a ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or taxpayers claiming identity theft are not required to have the TPP letter, continue with the authentication process.

  9. If the taxpayer states they have received a TPP letter addressed to someone not residing at their address, thank the caller for the information and advise them to destroy the letter. No other action is required.

  10. If the caller states they have previously authenticated either by phone, the website, correspondence, or in the Taxpayer Assistance Center (TAC), and are checking on the status of their refund, ask the taxpayer what date they authenticated and determine if the date they authenticated meets the processing time frame of 9 weeks and follow the chart below:

    IF THEN
    1
    The appropriate time frame has not passed from the date the taxpayer authenticated.

    Note:

    Accessing the account is not required if the caller has not allowed the appropriate processing time frame.

    Advise the taxpayer to allow 9 weeks from the date they authenticated to receive the refund. If they have not received their refund after 9 weeks, advise the taxpayer to review the refund information on Where’s My Refund? on irs.gov or on the IRS2Go mobile app for smart phones, to determine if the refund has been issued, see IRM 21.4.1.4, Refund Inquiry Response Procedures, for additional information. The taxpayer may call toll-free, 800-829-1040 (267-941-1000 for International taxpayers), if they don’t have access to the internet or for additional assistance.
    2
    The appropriate time frame has passed from the date they authenticated.
    • Perform authentication per IRM 21.1.3.2.3, Required Taxpayer Authentication, and IRM 21.1.3.2.4, Additional Taxpayer Authentication, as required by the IRM based on account issues.

    • Once basic authentication has been completed, review the account for any unresolved TPP issues.

      Note:

      See IRM 25.25.6.1.7, Taxpayer Protection Program Overview, for indications of an unresolved TPP issue.

    • If there are unresolved TPP issues, confirm TPP high risk authentication (HRA) has been completed by reviewing Account Management Services (AMS) notes. If HRA has been completed, see IRM 25.25.6.5, Responding to the Taxpayer and Case Resolution for the Taxpayer Protection Program (TPP) Telephone Assistors and Taxpayer Assistance Center (TAC) Assistors, to determine additional resolution actions.

      Reminder:

      The results of the authentication on the website are not viewable on IDRS or AMS, therefore full authentication including TPP HRA is required.

    • If there are unresolved TPP issues and there is no indication HRA has been completed, continue with the authentication process below.

    • If after account research, it is determined that the TPP issue was previously addressed/resolved correctly, however, there is a subsequent non-TPP unresolved issue holding the refund, advise the taxpayer of the refund status (i.e. account freeze or refund issued with TC 846). If additional action is needed to resolve the non-TPP issue, refer the caller to the appropriate area per the Telephone Transfer Guide. Include a transfer PIN when appropriate, see IRM 21.1.3.2.5 , Initial Authentication Transfer Procedures/Transfer PIN.

    • If transferring the caller, input AMS notes as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

  11. For all TPP calls, begin authentication by following the authentication procedures in IRM 21.1.3.2.3, Required Taxpayer Authentication, then continue with the authentication procedures in this IRM, unless otherwise directed by the IRM.

  12. If the caller is calling on behalf of the taxpayer, see IRM 25.25.6.3.1, Taxpayer Protection Program (TPP) Procedures for Power of Attorney or Third-Party Callers, before continuing with the authentication process.

  13. If the call is disconnected/dropped during the authentication process, document the call in detail in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select "Other Entity" as the issue.

  14. The caller received a TPP letter and has the letter with them, follow the chart below to respond to the caller:

    Note:

    If the caller received a TPP letter (for one year or multiple years), only one of the letters is needed to continue with the authentication process.

    Reminder:

    For filing status married filing jointly, only one spouse is required to be authenticated. Authenticate the spouse calling.

    IF AND THEN
    1
    The taxpayer received any TPP letter.
    The taxpayer is claiming identity theft.

    Note:

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

    • Authenticate the caller, see IRM 21.1.3.2.3, Required Taxpayer Authentication, and IRM 21.1.3.2.4, Additional Taxpayer Authentication, as required by the IRM based on account issues.

    • Research the account and confirm that there are unresolved TPP issues.

    • If there are unresolved TPP issues, see IRM 25.25.6.6.3, Resolving the Account when the Taxpayer Has Claimed Identity Theft.

    • If after account research, it is determined that the TPP issue was previously addressed/resolved correctly, however, there is a subsequent non-TPP unresolved issue holding the refund, advise the taxpayer of the refund status (i.e. account freeze or refund issued with TC 846). If additional action is needed to resolve the non-TPP issue, refer the caller to the appropriate area per the Telephone Transfer Guide. Include a transfer PIN when appropriate, see IRM 21.1.3.2.5, Initial Authentication Transfer Procedures/Transfer PIN.

    • If transferring the caller, input AMS notes as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    2
    The caller received a Letter 5747C.
    OR
    The caller received any TPP letter and the account contains a TC 971 AC 123 with a MISC field of "TAC AUTH ONLY" or a MISC field of "HIGH RISK AUTH" .
    The caller filed the return in question - this includes accounts where multiple years contain unresolved TPP issues.

    Note:

    If one year meets "TAC AUTH ONLY" criteria, then the caller should be referred to the IDverify website or TAC for authentication.

    The caller cannot authenticate over the phone. Follow the instructions in IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC), to schedule the appointment and for additional instructions.

    Exception:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (a credit elect is not a zero-balance return), continue with the authentication process.

    Exception:

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

    3
    The caller received a Letter 4883C, Letter 5071C or Letter 5447C.

    Note:

    If the account contains a TC 971 AC 123 with a MISC field of "TAC AUTH ONLY" or "HIGH RISK AUTH" , see block 2 above.

    The caller filed the return in question

    Note:

    If multiple years contain unresolved TPP issues and one of the years meets "TAC AUTH ONLY" criteria, then the caller should be referred to the TAC to complete authentication for all years in question.

    • Ask the caller if they have the return available and with them. The caller will also need a tax return for one of the years prior to the year in question (if they filed one) - (for example, the year in question is 2019 - the caller will need a return for any year prior to 2019).

    • If caller has the returns available and with them, proceed with the call and continue the authentication process.

    • If the caller states they do not have the returns available or with them, advise the caller that you can continue with the authentication questions, however even if they pass all the authentication questions, including HRA, if they are not able to verify the return they filed, they will be required to call back and go through basic authentication questions again. If the caller chooses to continue without the returns, continue with the authentication process.

    • If the caller chooses to call back when they have the returns available, thank the caller, no other account action is required. If you have already accessed the account on AMS, input AMS notes as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

  15. Once basic authentication has been completed, research the account (example: CC TXMODA, CC UPTIN) and the AMS notes to determine if there are any unresolved TPP issues (example: open UP 126 RC "0" or unreversed TC 971 AC 129), see IRM 25.25.6.6.5, Taxpayer Protection Program (TPP) Issue not Resolved, for additional examples of unresolved TPP issues.

    Reminder:

    The Integrated Automation Technologies (IAT) "UP HISTORIES" tool can be used to quickly locate the return that is unpostable (UP) 126 reason code (RC) "0" .

    Note:

    Before determining there are no unresolved TPP issues, ensure the letter is in the name of the taxpayer identification number (TIN) owner. If the letter contains the name of the TIN owner and the UP 126 cannot be seen under the caller’s TIN, ask the caller for the control number listed on the letter. Research the control number using CC TRDBV to determine what TIN the return is under. The TIN for the return can be located on the first page of the CC TRDBV Return Detail Screen.

  16. After basic authentication is completed where the caller is claiming they filed the return in question and research indicates there are unresolved TPP issues on the account, follow the chart below:

    IF AND THEN
    1
    The caller filed a return and lost the letter or did not receive a letter and was referred to the TPP toll-free line by an IRS assistor.
    Processing time frames have been met, see IRM 21.4.1.4, Refund Inquiry Response Procedures. See IRM 25.25.6.6.2, Procedures for when the Caller has Not Received or Lost the Taxpayer Protection Program (TPP) Letter.

    Exception:

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

    2
    The caller states they received a TPP letter and filed a return (the caller may or may not have the letter with them).
    The caller has received the refund they were expecting.
    • If only one return is present on the tax module, see IRM 25.25.6.5.1.2.4, The Taxpayer’s Return is Posted, the Refund was Issued, and the Account Contains an Unreversed Taxpayer Protection Program (TPP) Indicator such as a Transaction Code (TC) 971 Action Code (AC) 129, to resolve the account and close the TPP issues.

    • If there are multiple returns on the tax module, see IRM 25.25.6.5.2, Authentication Passed and Multiple Returns are Present, to resolve the account and close the TPP issues.

    3
    The caller called previously but did not have the TPP letter with them, and the letter could not be reissued, and they were referred to the TAC.
    The caller has located the TPP letter. Continue with the authentication process.
    4
    The caller called previously and declined to answer some or all of the authentication questions.
    The caller requested to go to the TAC to authenticate. Review the AMS notes for the previous authentication process.
    If HRA was not started, continue with the authentication process.
    If AMS notes indicate HRA was started, advise the caller they must go to the TAC, see IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors, to schedule the appointment and for additional instructions.
    5
    The caller states they previously authenticated either by phone or by visiting the TAC, and are calling to provide the information to verify their return.
    AMS notes indicate the caller previously authenticated with a TPP assistor or in the TAC office (issue type such as TPP-HIGH RISK PASSED)

    Note:

    The caller is not required to have a TPP letter if AMS notes indicate the caller previously passed authentication.

    • Authenticate the caller, see IRM 21.1.3.2.3, Required Taxpayer Authentication and IRM 21.1.3.2.4, Additional Taxpayer Authentication, as required by the IRM based on account issues.

    • See IRM 25.25.6.5.1, Authentication Passed and the Taxpayer Filed the Return in Question, to resolve the account.

    6
    There are no AMS notes indicating the caller previously authenticated with a TPP assistor or in the TAC office
    The caller does not have the TPP letter.

    Note:

    If the caller has the TPP letter, continue with the authentication process.

    See IRM 25.25.6.6.2, Procedures for when the Caller has Not Received or Lost the Taxpayer Protection Program (TPP) Letter

    Exception:

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

  17. For all ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ calls, if the caller states they called previously but the call was disconnected/dropped and authentication and/or HRA was not completed, see IRM 25.25.6.3.3, Caller Previously Failed to Authenticate - Taxpayer Protection Program (TPP) Assistors.

  18. After the above procedures have been completed, if not already obtained, ask the caller for the control number listed on the TPP letter (located above the salutation line (Dear Taxpayer)). ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Follow the chart below to resolve the issues and respond to the caller:

    Exception:

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

    Exception:

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

    Note:

    If the caller has received multiple TPP letters for the same year or multiple years, then only the control number from one letter is required. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    IF THEN
    1
    The control number provided by the caller matches the DLN of the return in question.
    Continue with the authentication process.
    2
    The control number provided by the caller does not match the DLN of the return in question.
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • If the number provided by the caller does not match the DLN of the return in question, advise the caller they need to go to the Taxpayer Assistance Center (TAC) to be authenticated. Advise the caller a TAC appointment will be required, see IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors, to schedule the appointment and for additional instructions.

      Exception:

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

    • Document the call in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

  19. Once the control number has been verified, follow the chart below to resolve the account and respond to the caller:

    IF AND THEN
    1
    The caller states they filed a return.
    The return is a ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (a credit elect is not a zero-balance return), including accounts containing a TC 971 AC 123 with a MISC field of "TAC AUTH ONLY" or a TC 971 AC 123 with a MISC field of "HIGH RISK AUTH" .
    • Follow additional authentication procedures, see IRM 21.1.3.2.4, Additional Taxpayer Authentication.

    • If the caller passes authentication, continue to IRM 25.25.6.5.1, Authentication Passed and the Taxpayer Filed the Return in Question.

    • If the caller does not pass authentication, advise the caller they will need to go to the TAC to be authenticated and an appointment is required, see IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors, to schedule the appointment and for additional instructions.

    • Exception:≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • Document the call in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    2
    The caller states they did file a return.
    The return is a refund return. Perform high risk authentication (HRA), see IRM 25.25.6.4, Taxpayer Protection Program (TPP) High Risk Authentication (HRA) Procedures.

    Note:

    If multiple years contain unresolved TPP issues, HRA must be performed using a prior year not selected for TPP, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Exception:

    If the account (including multiple years and any tax year) contains TC 971 AC 123 with a MISC field of "TAC AUTH ONLY" or a TC 971 AC 123 with a MISC field of "HIGH RISK AUTH" follow the instructions in paragraph 14 block 2, excluding taxpayers in a disaster area.

    3
    There is an indication in AMS that the caller previously failed to authenticate such as:
    • The caller was unable to be authenticated previously on the TPP line and was sent to the TAC.

    • The caller failed to authenticate at the TAC.

    • The call was disconnected/dropped during the authentication process.

    Note:

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

    See IRM 25.25.6.3.3, Caller Previously Failed to Authenticate - Taxpayer Protection Program (TPP) Assistors.

Taxpayer Protection Program (TPP) Procedures for Power of Attorney or Third-Party Callers

  1. There are instances when the taxpayer has authorized a person to act on their behalf by filing a Form 2848, Power of Attorney and Declaration of Representative, or the taxpayer is unable to contact the IRS due to death or other circumstances, and someone contacts the IRS on their behalf. The taxpayer may also be in need of assistance due to a hearing impairment or a language barrier.

  2. When someone other than the taxpayer identification number (TIN) owner contacts the IRS in response to a Taxpayer Protection Program (TPP) letter or TPP account issue, special procedures must be followed to authenticate the caller and verify the TIN owner’s account.

  3. Follow the instructions in the chart below to resolve the account and respond to the caller:

    IF THEN
    1
    The caller is an authorized Power of Attorney (POA or Durable Power of Attorney) per IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication, or can fax Form 2848, Power of Attorney and Declaration of Representative, if not on the Centralized Authorization File (CAF) file

    Note:

    If the caller provides a Durable Power of Attorney, it must contain all of the information that is required on Form 2848.

    • Authenticate the POA, see IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication.

    • Advise the POA this is an authentication line only and that they may be asked to verify information for multiple tax years. The POA must be authorized for all the years addressed in the questioning including the year in question. Ask if the taxpayer is available to participate in the authentication process.

    • If the POA is not authorized for the years in question, advise the POA to have the taxpayer contact the IRS at the phone number in the letter and to have the letter with them when they call. Document the call in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select "Other Entity" as the issue.

    • If the POA is authorized for the years in question, continue with the authentication process, see IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research, beginning with paragraph 13. Since the POA is authorized to act on behalf of the taxpayer, follow all instructions in the IRM as if the POA is the taxpayer.

    • If the POA is authorized for multiple taxpayers, allow the POA to address up to 5 accounts in question for which they are authorized.

    2
    The caller's authority is a Form 8821, Tax Information Authorization, or as a third-party designee, see IRM 21.1.3.3.1, Third Party Designee Authentication, or has prior oral disclosure consent, see IRM 21.1.3.3.2, Oral Disclosure Consent/Oral TIA (Paperless F8821)
    The caller is not eligible to authenticate the taxpayer’s identity. Ask the caller if the taxpayer is available and can answer the questions to authenticate their identity.
    • If yes, ask the caller to bring the taxpayer to the phone. When the taxpayer joins the call, continue with the authentication process, see IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research, beginning with paragraph 13. The taxpayer must answer the questions and remain on the phone during the entire process.

    • The third-party can only assist the taxpayer with answering questions related to information on the taxpayer’s return. For example, the third-party can tell the taxpayer what line of the taxpayer’s return they can locate the wages, withholding or refund amounts.

    • If the taxpayer is not available, advise the caller the taxpayer needs to call or to call back when the taxpayer is available.

    3
    The taxpayer is deceased and the caller is the executor, personal representative, conservator, etc., see IRM 3.11.3.9.2.2.2, Additional Information Line (AIL), authorized to represent the deceased taxpayer, see IRM 21.1.3.4, Other Third Party Inquiries.
    AND
    The caller’s name appears on the Entity portion of the account (IAT/AMS/ENMOD) or is showing as a pending transaction on command code (CC) ENMOD
    Continue with the authentication process, see IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research, beginning with paragraph 13. Since the caller is authorized to act on behalf of the taxpayer, follow all instructions in the IRM as if the caller is the taxpayer.
    4
    The taxpayer is deceased and the caller is the executor, personal representative, conservator, etc., see IRM 3.11.3.9.2.2.2, Additional Information Line (AIL),
    AND
    The caller’s name does not appear on the Entity portion of the account (IAT/AMS/ENMOD) or is not showing as a pending transaction on CC ENMOD
    • Advise the caller to file Form 56, Notice Concerning Fiduciary Relationship, including the supporting documentation, by mail only (the IRS cannot accept a faxed Form 56 ), see IRS.gov to obtain the form and instructions for mailing to the IRS. Advise the caller to allow 30 days from the date they submitted the Form 56 before calling back to the IRS.

    • Document the call in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select "Other Entity" as the issue.

    • The caller may choose to go to a Taxpayer Assistance Center (TAC) to submit the Form 56, see the instructions below for referring the caller to the TAC.

    • When the Form 56 is processed by the IRS, the submitter’s name will appear on the second name line on the Entity portion of the account. If a second name line is present, see block 3 above for procedures.

    • If it has been 30 days or more since the caller submitted the Form 56 , and their name does not appear on the Entity portion of the account, advise the caller they must go to the TAC.

    • If the caller must visit the TAC or states they will visit the TAC to file the Form 56, advise the taxpayer they will be required to make an appointment with TAC office. . Follow procedures in IRM 21.3.4.2.4.6,Accounts Management Procedures for Appointment Service to schedule the appointment.

    • If not continuing with the authentication process and the caller is referred to the TAC, document the call in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    5
    The taxpayer is deceased and the caller is the surviving spouse of the deceased taxpayer and their name is not on CC ENMOD
    • If the caller is stating the deceased taxpayer did not file the return. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ No other account actions are necessary. These types of returns will be resolved at the end of the suspense period.

    • If the caller is stating the married filing jointly (MFJ) return is their MFJ return with the deceased taxpayer, continue with the authentication process, see IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research, beginning with paragraph 13.

    6
    • The caller is using TTY/TDD equipment or calling via the Federal Relay Service (FRS) or any other relay service, see IRM 21.2.1.56(a), Deaf/Hard of Hearing (DHOH) Callers and TTY/TDD Equipment.
      OR

    • The taxpayer is calling with an interpreter and the taxpayer can remain on the line during the entire call. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Continue with the authentication process as if you were speaking directly to the taxpayer, see IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research, beginning with paragraph 13. The taxpayer must answer the questions and remain on the phone during the entire process.
    • If the assistor has concerns about the manner in which the customer responds to the questions, the assistor may ask additional questions or the assistor may refer the caller to the TAC. If referring the caller to the TAC, advise that a TAC appointment is required. See IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors to schedule the appointment and for additional instructions.

    • Exception:≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • If not continuing with the authentication process and the caller is being referred to the TAC, document the call in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    7
    The caller is calling regarding an account for a minor taxpayer and is the parent/guardian of the minor, see IRM 11.3.2.4.10, Minors.
    • Authenticate the caller using authentication procedures, see IRM 21.1.3.2.3, Required Taxpayer Authentication.

    • After completing basic authentication, continue with the authentication process as if you were speaking directly to the taxpayer, see IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research, beginning with paragraph 13.

    • If the caller does not pass authentication, advise the caller they must go to the TAC. See IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors, to schedule the appointment and for additional instructions.

    • Exception:≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • If the caller is referred to the TAC , document the call in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    8
    The caller is an unauthorized third-party inquiring about a refund, wanting to authenticate for the taxpayer, or is calling to provide information because the taxpayer is not available.
    No account actions are necessary. The third-party is not able to discuss the TPP issue. Advise the caller that you are not able to discuss the account with them without the taxpayer being present. Advise the caller to call back when the taxpayer is available or have the taxpayer call the IRS. If the taxpayer has received the TPP letter, advise the caller that the taxpayer may also respond to the letter in writing.

Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors

  1. For Taxpayer Protection Program (TPP) assistors answering the TPP toll-free line, if the caller did not authenticate advise the caller they cannot be authenticated over the phone and must visit a local Taxpayer Assistance Center (TAC). Advise the taxpayer a TAC appointment is required and you will assist them with scheduling the appointment. If the taxpayer received a Letter 5747C , Potential Identity Theft during Original Processing - TAC AUTH ONLY, refer the caller to the IDverify website and if they were unable to authenticate online, explain a TAC appointment would be required. Do not transfer the call to the appointment line. To schedule an appointment, follow procedures in IRM 21.3.4.2.4.6, Accounts Management Procedures for Appointment Service. Document the call in Account Management Services (AMS), include the reason the caller was referred to the TAC, see IRM 21.2.2.4.5 , Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

  2. For taxpayers who need to reschedule or cancel a TAC appointment, follow procedures in IRM 21.3.4.2.4.6.7.1 , Rescheduling Policy and Confirmation of an Existing Appointment.

    Reminder:

    To complete authentication, the caller must bring the items listed in bullets (2 - 6) in paragraph #2 below to the TAC appointment.

    Note:

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

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, take the following action:

    • Advise the caller they can mail legible copies of their information and documentation (listed below) including identification documents to: Internal Revenue Service, Stop 6579 AUSC, 3651 S IH 35, Austin, TX 73301

    • The TPP letter

    • An unsigned copy of the return they filed (current year/prior year)

    • An unsigned copy of the return for a year prior to the one in question (if they filed one)

    • Any supporting documents for each return such as Forms W-2, Forms 1099, Schedule C, Schedule F, etc.

    • The documentation needed to authenticate their identity is listed under IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC.

    • Document the call and the reasons the caller stated they were unable to visit the TAC in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries

    • Advise the caller to allow 9 weeks from the date they mailed their response to receive their refund or additional correspondence

    • No other account action is necessary

Caller Previously Failed to Authenticate - Taxpayer Protection Program (TPP) Assistors

  1. If there is an indication in the Accounts Management Services (AMS) for any of the issues below, then do not attempt authentication again. Follow the chart below to respond to the caller.

    • The call was dropped during the authentication process

    • The caller was unable to be authenticated and was sent to the Taxpayer Assistance Center (TAC)

    • The caller was advised to mail their response instead of going to the TAC

    • The caller failed authentication at the TAC

    • The caller was issued the Letter 5216, Taxpayer Cannot Authenticate

    Note:

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

    Caution:

    If the caller is referred to the TAC to complete the authentication process, but has general questions unrelated to the TPP issue on the year or years in question, address their questions without disclosing account information.

    IF AND THEN
    1
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • Advise the taxpayer they must visit the TAC office to authenticate their identity, see IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors, to schedule the appointment and for additional instructions. Do not transfer the caller to the appointment line.

    • If the caller has general questions, unrelated to the TPP issue on the year or years in question, address their questions without disclosing account information.

    • Exception:≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡

    • Document the call in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    2
    The caller was sent to the TAC.
    The caller did not visit the TAC.
    • The caller must visit the TAC to authenticate their identity.

    • Exception:≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡

    • Advise the taxpayer they will require a TAC appointment, see IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors, to schedule the appointment and for additional instructions. Do not transfer the caller to the appointment line.

    • Document the call in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    3
    The caller states they mailed their information to the IRS more than 9 weeks ago.
    There is no indication Return Integrity Verification Operations (RIVO) received the information (open/closed RIVO control base), see Exhibit 25.25.6-8, Return Integrity Verification Operations (RIVO) Taxpayer Protection Program (TPP) Correspondence Controls. Advise the taxpayer to mail the information again, see IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors, for additional guidance.
    4
    The caller states they mailed their information to the IRS more than 9 weeks ago.
    There is an open control to RIVO and the IRS received date is more than 9 weeks ago.
    • Advise the taxpayer the information has been received and to allow an additional 60 days from the date of the call for a response from RIVO or for the refund to be received.

    • Advise the taxpayer to review the refund information on Where’s My Refund?, on irs.gov or on the IRS2Go mobile app for smart phones, to determine if the refund has been issued, see IRM 21.4.1.4, Refund Inquiry Response Procedures, for additional information. The taxpayer may call toll-free, 800-829-1040 (267-941-1000 for International taxpayers), if they don’t have access to the internet or for additional assistance.

    • Only if there is an open control base to RIVO, if the initial 9 week time frame and the additional 60 days from the date of the first call has passed, initiate a Form 4442, Inquiry Referral, to RIVO using "RICS RIVO - TPP" queue.

    5
    The caller failed authentication at the TAC.
    • Do not attempt telephone authentication again.

    • If AMS indicates Letter 5216, Taxpayer Cannot Authenticate, was issued, go to block 6 below.

    • If Letter 5216 was not issued, the caller must visit the TAC to authenticate their identity, continue with the steps below.

    • Exception:≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡

    • Advise the taxpayer they will require a TAC appointment, see IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors, to schedule the appointment and for additional instructions. Do not transfer the caller to the appointment line.

    • Document the call in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • No other account action is necessary. Returns not resolved by the end of the suspension period will be treated as identity theft and moved to MFT 32 or archived.

    6
    The Letter 5216, Taxpayer Cannot Authenticate, was issued to the caller.
    The caller received the letter.
    • Do not attempt telephone authentication again.

    • Explain to the caller they need to follow the guidance in the letter.

    • Document the call in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • No other account action is necessary. Returns not resolved by the end of the suspension period will be treated as identity theft and moved to MFT 32 or archived.

The Taxpayer Does Not Authenticate at the Taxpayer Assistance Center

  1. If the taxpayer does not authenticate at the Taxpayer Assistance Center (TAC), document the authentication results and the reason for failing authentication in the Accounts Management Services (AMS), see IRM 21.2.2.4.5, Accounts Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries. If AMS notes do not indicate the taxpayer has previously failed authentication, advise the taxpayer to obtain the appropriate documentation and return to the TAC. No other account action is necessary. Returns not resolved by the end of the suspension period will be treated as identity theft and moved to MFT 32 or archived.

  2. If AMS notes indicate the taxpayer previously failed authentication, then issue the Letter 5216, Taxpayer Cannot Authenticate, see Exhibit 25.25.6-1, Taxpayer Protection Program (TPP) Repeater Letter 5216 - Taxpayer Cannot Authenticate, for additional guidance.

Taxpayer Protection Program (TPP) High Risk Authentication (HRA) Procedures

  1. If the taxpayer is calling to confirm that they did file the return, high risk authentication (HRA) is required. Advise the caller you will be asking a series of questions to authenticate their identity.

    Reminder:

    For filing status married filing jointly, only one spouse is required to be authenticated. Authenticate the spouse calling.

  2. All Taxpayer Protection Program (TPP) assistors must use the mandated Integrated Automation Technologies (IAT) Disclosure tool for required taxpayer authentication and the high risk portion designed for TPP use, see IRM 21.1.3.2.4, Additional Taxpayer Authentication, for additional information.

  3. If the call is disconnected or dropped and authentication and/or high risk authentication was not completed, document the call in detail in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select "Other Entity" as the issue.

  4. The IAT TPP HRA tool section will research systems and generate ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ random questions from at least ≡ ≡ ≡ ≡ data sources, based on available data and the prior year selected. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. Before beginning TPP HRA, confirm with the caller (as previously addressed in IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research, paragraph 14 box 3) that if they filed a return for a tax year prior to the year in question, that to continue with the authentication process, it is beneficial for them to have the prior year return with them. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ All questions must be asked to the caller.

    Note:

    If multiple years contain unresolved TPP issues, HRA must be performed using a prior year not selected for TPP, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. For returns filed using a social security number (SSN), utilize the IAT TPP HRA tool to generate the authentication questions and take the following actions:

    Exception:

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

    IF THEN
    1
    No questions are returned by the IAT TPP HRA tool or the caller does not pass IAT TPP HRA.

    Note:

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

    • Refer the caller to the Taxpayer Assistance Center, see IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors.

    • Exception:≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • Document the call in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    2
    The caller passes IAT TPP HRA.
    Proceed with the call and follow procedures in paragraph 9 below.

  7. For returns filed using an ITIN, utilize the Real Time System (RTS), see IRM 3.21.263.9.1.2, Accessing and Logging into ITIN RTS, and the IAT TPP HRA tool to generate the authentication questions. Take the following actions:

    Note:

    The caller cannot be authenticated using RTS alone. Utilize RTS and the IAT TPP HRA and/or questions in paragraph 8 below to authenticate the caller.

    IF THEN
    1
    No questions are returned by the IAT TPP HRA tool using the ITIN or the IAT TPP HRA tool does not produce enough information to authenticate the caller using the ITIN.
    If the caller has a SSN they use for work purposes (work assumed SSN); continue to paragraph 8 and use the work assumed SSN to verify the income documents.

    Note:

    For returns filed with an ITIN, if the return was filed with income documents such as a Form W-2, that contained a SSN in the TIN field, a TC 971 AC 125 will be posted to the account with the SSN in the MISC field.

    2
    The caller fails TPP HRA or does not have enough data for authentication purposes (using the ITIN and/or work assumed SSN).
    • Refer the caller to the Taxpayer Assistance Center, see IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors.

    • Exception:≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • Document the call in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

  8. Manual Taxpayer Protection Program - High Risk Authentication will be required to authenticate the taxpayer, for the following scenarios:

    • ITIN returns

    • IAT TPP HRA tool is unavailable/down

    • First-time filers

    For the scenarios above, if the IAT TPP HRA tool does not generate the questions for the available years, authenticate the caller using questions as indicated below for the year prior to the tax year in question. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Caution:

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

    "Data Source - Research Path" "Possible Questions"
    CC IRPTR (≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡)

    Note:

    Do not use CC IRPTR data that contains any of the following statements:

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

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

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

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

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

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

    CC RTVUE/TRDBV (≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡)
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      Since the tool will search by year, it may be necessary to reference the year in the question.

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

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

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

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

    CC DDBKD
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

      Note:

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

    CC IMFOLT
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ITIN (RTS)
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

  9. Use the table below, based on TPP HRA results:

    Reminder:

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

    IF THEN
    1
    The caller is responding to the Letter 4883C/SP or Letter 5071C/SP, and there is insufficient data available/generated to perform TPP HRA (for example: no questions were provided by the tool).
    • Treat the caller as not authenticated and refer the caller to the TAC. Advise the taxpayer they will require a TAC appointment, see IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors, to schedule the appointment and for additional instructions.

    • Exception:≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • Document the call in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    2
    The caller is responding to the Letter 4883C/SP or Letter 5071C/SP, and the caller does not respond correctly to the required number of questions.
    • Authentication will be "failed" . Do not disclose any return information. Do not disclose which questions the caller failed.

    • Advise the taxpayer they are being referred to TAC office and will require an appointment, see IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors, to schedule the appointment and for additional instructions.

    • Exception:≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • Document the call in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    3
    The caller responds correctly to the required number of questions (Letters 4883C/5071C/5447C).
    Proceed with the call and follow procedures in IRM 25.25.6.5, Responding to the Taxpayer and Case Resolution for the Taxpayer Protection Program (TPP) Telephone Assistors and Taxpayer Assistance Center (TAC) Assistors.
    4
    The caller is responding to the Letter 5447C, Potential Identity Theft during Original Processing; Foreign Address, and there is insufficient data to perform HRA or the caller fails HRA.
    • Advise the caller to follow the instructions in the Letter 5447C, Potential Identity Theft during Original Processing; Foreign Address and mail the requested information to the address provided in the letter. If necessary, provide the caller with the list of required documentation and the mailing address. (Refer to the letter on SERP for the required documentation and address.)

    • Document the call in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    Note:

    Protecting the taxpayer's identity is a priority of the IRS. If the assistor still has concerns about the manner in which the customer responded to the questions, the assistor may ask additional prior year IRP questions or the assistor may refer the caller to the TAC. Advise the taxpayer they are being referred to the TAC office and will require an appointment, see IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors, to schedule a TAC appointment and for additional instructions.

Responding to the Taxpayer and Case Resolution for the Taxpayer Protection Program (TPP) Telephone Assistors and Taxpayer Assistance Center (TAC) Assistors

  1. A determination is made that the account contains unresolved Taxpayer Protection Program (TPP) issues, per IRM 25.25.6.1.7, Taxpayer Protection Program Overview, and the taxpayer was authenticated per the following IRMs:

    • See IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research

    • See IRM 25.25.6.4, Taxpayer Protection Program (TPP) High Risk Authentication (HRA) Procedures, - as applicable (taxpayer’s claiming they did not file the return in question may not be required to authenticate using the TPP high risk authentication procedures.)

    • TAC assistors see IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC

  2. After all TPP issues have been resolved, if there are other unresolved issues on the account, or the taxpayer has other account questions, continue with the call and conduct account research to address all issues. Do not transfer the call.

  3. Follow the chart below to resolve the account and respond to the taxpayer, resolve all open TPP issues:

    IF THEN
    1
    The taxpayer authenticated, and filed the return in question, and the account contains one return.
    See IRM 25.25.6.5.1, Authentication Passed and the Taxpayer Filed the Return in Question.
    2
    The taxpayer authenticated, and multiple returns are present on the account and the taxpayer may have filed one or more of the returns in question.
    See IRM 25.25.6.5.2, Authentication Passed and Multiple Returns are Present.
    3
    The taxpayer authenticated, and did not file the return in question, and the account contains one return.
    See IRM 25.25.6.5.3, Authentication Passed and the Taxpayer Did Not File the Return in Question.
    4
    The taxpayer authenticated and research of the account shows the unpostable 126 reason code "0" is assigned to IDRS number "1483845470" which indicates the unpostable condition is being resolved or was resolved by the IAT Batch Tool process.
    See IRM 25.25.6.5.4, Authentication Passed and the Account is being Resolved or was Resolved with the Integrated Automation Technologies (IAT) Batch Tool Process.
    5
    The account TPP issue may have been previously resolved, however the taxpayer is providing new information that will change the previous determination such as the return is posted to MFT 32 and should be posted to MFT 30.
    OR
    The taxpayer previously contacted the IRS and was advised the account had been resolved, however there are unresolved TPP issues.
    See IRM 25.25.6.5.5, Previous Taxpayer Protection Program Actions - Return Previously Deemed Identity Theft.

Authentication Passed and the Taxpayer Filed the Return in Question

  1. The taxpayer authenticated, and filed the return in question, and the account contains one return which is:

    • Unpostable (UP) 126 reason code (RC) "0"

    • UP 147 and the account contains an unreversed transaction code (TC) 971 action code (AC) 129

    • Posted on MFT 30 (TC 150 present) and the account contains an unreversed TC 971 AC 129 present (refund held or lost)

    • Posted on MFT 30 (TC 150 present) and the return information has been reversed (TC 971 AC 129 is present -TC 972 AC 129 may be present)

    • Moved to MFT 32 - TC 976 posted on MFT 32 and TC 971 AC 111 posted on MFT 30

    • Archived/Deleted - the UP 126 RC "0" return was archived/deleted during processing - command code (CC) TRDBV shows "GUF VOIDED DELETED" and the CC TRDBV "CODES" screen shows UP 126 RC "0"

  2. Due to data breaches and account takeovers, all TPP returns filed by the taxpayer identification number (TIN) owner must be verified to ensure the information has not been changed without their permission. Confirm the return in question is the taxpayer’s return by asking the taxpayer for the following information:

    • The address as it appears on the return

      Reminder:

      No address will appear on the return on CC TRDBV if the return is paper filed and contains the same address as the address on CC ENMOD at the time the return was received.

    • The overpayment amount as it is shown on their return (The taxpayer must provide the overpayment amount from the appropriate line in the Refund section on the actual tax form they filed. They cannot provide an amount that was provided by the preparer or from a preparer’s summary page since that figure may be less due to charges the preparer is deducting from the refund.)

      Note:

      If Error Resolution (ERS) made a correction to the return during processing, the overpayment amount provided by the taxpayer may not match the refund amount as shown on the return in CC TRDBV. Review CC TRDBV for ERS corrections, CC ENMOD to determine if ERS issued a Letter 12C, or the MeFile record for ERS involvement and corrections. If there is a mismatch in the refund amount provided by the taxpayer and there is an indication of ERS involvement, accept the return corrected by ERS as the taxpayer’s return.

    • The refund type:
      A paper check to their address
      A credit elect to the next tax year
      A direct deposit (current tax year only)

    • If the refund is a direct deposit, obtain the routing number for the bank and the bank account number (current tax year only)

      Note:

      If CC TRDBV or MEF RRD indicates the refund is a Refund Anticipation Loan (RAL) or Refund Anticipation Check (RAC), see IRM 21.4.1.5.7, Direct Deposits - General Information, for RAL/RAC indicators, or if the taxpayer is receiving their refund via a refund transfer product such as a debit card, see Exhibit 21.4.1-2, Most Common Banks That Offer Refund Transfer Products (RAL/RAC), for the common RTNs. The account number for the RAL/RAC direct deposit may contain the TIN of the taxpayer. Verify the RAL/RAC information if the taxpayer can provide the RAL/RAC information from the return. If the RAL/RAC information cannot be verified, then confirm, at the very least, that the taxpayer has agreed to a RAL/RAC or refund transfer product. If the return was filed electronically, the final refund destination, also known as the ultimate bank account, may be present on the last page of the CC TRDBV return view screen, which may contain the taxpayer’s bank information. If the ultimate bank account information is present, verify the ultimate bank account information with the taxpayer.

    • For balance due returns, the taxpayer should also verify the following information from the return:
      -What is the balance due amount as shown on return?
      -Did the taxpayer make Estimated Tax payments? If yes, amount or total?
      -Did the taxpayer request a credit elect? If yes, amount or total?

  3. Once the information has been obtained, follow the chart below:

    IF THEN
    1
    The taxpayer cannot provide all of the above required information because they do not have the return with them and they are unable to answer the questions from memory.
    • Advise the taxpayer to obtain the return and call the TPP number in the letter. The taxpayer will be required to complete authentication again when they call back.

    • Document AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries. Include in the notes: the taxpayer has passed high risk authentication but could not verify the return in question as their return.

    2
    The information provided matches the information on the return received by the IRS (including RAL or RAC direct deposits).
    OR
    The taxpayer can provide matching information for the refund amount and refund type, however the address on the return is unknown to them and the refund type is a Direct Deposit AND the direct deposit information is verified by the taxpayer.
    OR
    The taxpayer states they are expecting a direct deposit, but the return on CC TRDBV or MEF RRD does not contain the direct deposit information but the address on the return is the address for the taxpayer.
    Continue to paragraph 4 below.
    3
    The bank routing number or account number provided for the taxpayer’s bank account does not match the information on the return received by the IRS. (Excluding RAL, RAC and refund transfer products.)
    OR
    The taxpayer states they have closed their bank account and cannot receive a direct deposit there.
    OR
    The taxpayer stated they are expecting a paper check and the return on CC TRDBV contains direct deposit information. (Excluding RAL, RAC, and refund transfer products.)
    OR
    The taxpayer agreed to a RAL/RAC or refund transfer product and CC TRDBV contains the ultimate bank account information - however the information provided for the taxpayer’s bank account does not match the bank information on the last page of the return view screen on CC TRDBV.
    • Input a TC 971 AC 850 (current tax year only) to flip the direct deposit to a paper check to be mailed to the taxpayer’s address on the return.

    • Advise the taxpayer the refund will not be a direct deposit and will be a paper check to the address on the return.

    • Continue to paragraph 4 below.

    4
    The taxpayer states they did not agree to a RAL/RAC or transfer product (for example - they paid the filing or preparation fees up front by check, cash, or debit/credit card).
    • Input a TC 971 AC 850 (current tax year only) to flip the direct deposit to a paper check to be mailed to the taxpayer’s address on the return.

    • Advise the taxpayer the refund will not be a direct deposit and will be a paper check to the address on the return.

    • Continue to paragraph 4 below.

    5
    The refund amount provided by the taxpayer does not match the refund amount on the return received by the IRS. Confirm that the taxpayer is providing the refund amount from the return they filed and not from memory, a summary page, or other documents, prior to determining the return is identity theft.
    OR
    None of the information provided by the taxpayer matches the return received by the IRS.
    OR
    The address does not match and the taxpayer states that the address is unknown to them AND the refund will be issued as a paper check.

    Note:

    Consider minor street or state spelling errors (including Major City Codes, see Exhibit 3.41.277-4, Major City Codes) or missing apartment numbers as a verified address.

    Advise the taxpayer the information provided does not match the return the IRS has received and does not appear to be their return, see IRM 25.25.6.5.3, Authentication Passed and the Taxpayer Did Not File the Return in Question.

  4. Follow the chart below for the required account resolution:

    IF THEN
    1
    The taxpayer’s return is UP 126 RC "0"
    See IRM 25.25.6.5.1.1, The Taxpayer’s Return is Unpostable 126 Reason Code "0"
    2
    The account contains an unreversed TC 971 AC 129 (the taxpayer’s return may be posted to MFT 30 or may be UP 147)
    See IRM 25.25.6.5.1.2, The Taxpayer’s Return is Posted and the Account Contains Unreversed TPP indicators such as a TC 971 AC 129
    3
    The taxpayer’s return was deemed identity theft and is showing as an "OPEN" UP 126 RC "0" on CC UPTIN/UPDIS
    OR
    The taxpayer’s return information has been removed from MFT 30
    OR
    The return has been moved to MFT 32
    OR
    The return has been archived/deleted
    See IRM 25.25.6.5.5, Previous Taxpayer Protection Program Actions - Return Previously Deemed Identity Theft

The Taxpayer’s Return is Unpostable 126 Reason Code "0"
  1. The taxpayer was authenticated and their return is unpostable (UP) 126 reason code (RC) "0" .

    Note:

    For "first time filer" accounts, the return may be UP 126 RC "0" , however the transaction code (TC) 971 action code (AC) 121 or TC 971 AC 124 may not be posted due to the entity not being established. Once the entity is established; the TC 971 AC 121 or TC 971 AC 124 will post to the account.

  2. All authentication processes, research, and actions in the IRMs listed below must be followed prior to continuing to the resolution procedures in paragraph 3:

    • IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research

    • IRM 25.25.6.4, Taxpayer Protection Program (TPP) High Risk Authentication (HRA) Procedures

    • TAC assistors see IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC

    • IRM 25.25.6.5.1, Authentication Passed and the Taxpayer Filed the Return in Question

  3. Utilize the Integrated Automation Technologies (IAT) Taxpayer Verification Tool (TVT) to resolve the unpostable condition, when available, unless otherwise directed by the IRM.

  4. The TVT tool may provide a response that there is no unpostable condition even though command code (CC) UPDIS may indicate the return is UP 126 RC "0" . The unpostable cannot be resolved using the TVT tool. Research CC TRDBV and take the following actions:

    IF THEN
    1
    The CC TRDBV summary screen shows the return current status as "MEF/PAPER GUF PERFECTED RETURN"
    OR
    "GUF REINPUT"
    Research CC UPTIN/UPDIS to determine if the unpostable is unresolved (OPEN). If the unpostable is unresolved (OPEN), it will need to be manually closed on IDRS. Continue to paragraph 5 or 6 to complete additional account actions, as necessary.

    Note:

    If the unpostable is assigned to an unpostable team, use CC UPASG with definer “R” to reassign the UNP 126 to yourself.

    2
    The CC UPTIN/UPDIS URC field is blank, the UP 126 RC "0" is assigned to IDRS number "1483845470" , and the remarks section may contain one of the following statements:
    • "IAT UNP 126 Batch"

    • "Batch IDT No Response"


    AND/OR
    A TC 971 AC 123 with a MISC field of "TPP RP" is posted to the module - (Only on accounts resolved by the IAT Batch Tool process beginning in January 2017.)
    The unpostable has been closed by the RIVO IAT Batch Tool Process, see IRM 25.25.6.5.4, Authentication Passed and the Account is being Resolved or was Resolved by the Integrated Automation Technologies (IAT) Batch Tool Process, for the appropriate resolution actions.

  5. If the return is showing unpostable for a tax year different than the taxpayer intended (filed using the wrong form for the tax year or an input error by IRS), follow the instructions below to respond to the taxpayer and resolve the account:

    IF THEN
    1
    The tax period of the return in question is incorrect (for example: the taxpayer states the return is for tax year 2016 but it is showing as unpostable for tax year 2017)
    • Do not take any action to resolve the unpostable condition

    • Open a control base on IDRS on the module that contains the UP 126 RC "0" return with the following information

    • C#,CRTTY,A,MISC

    • 1483145470,*

    • Document the call in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries. Include in the notes: the taxpayer has passed HRA authentication, the document locator number (DLN) of the return in question, and the tax year the return is intended for.

    • Advise the taxpayer to allow 9 weeks to receive the refund. If they have not received their refund after 9 weeks, advise the taxpayer to review the refund information on Where’s My Refund?, on irs.gov or on the IRS2Go mobile app for smart phones, to determine if the refund has been issued, see IRM 21.4.1.4, Refund Inquiry Response Procedures, for additional information. The taxpayer may call toll-free, 800-829-1040 (267-941-1000 for International taxpayers should), if they don’t have access to the internet or for additional assistance.

  6. For all other conditions, follow the procedures below to resolve the unpostable condition and respond to the taxpayer:

    Note:

    Ignore the presence of a TC 971 AC 052 on the account. All UP 126 RC "0" returns will be scored for income/withholding/credit issues after the unpostable condition has been resolved.

    • Close the UP 126 RC "0" using unpostable resolution code (URC) "0"

      Exception:

      If the TIN used on the return is not the TIN for the taxpayer (taxpayer or return preparer input error) (this includes returns filed with a new social security number (SSN) and there is a return for the same tax year under the Individual Taxpayer Identification Number (ITIN) - use the ITIN as the correct TIN), take the following action:
      Close the unpostable using URC "6" and correct the TIN when resolving the UP 126 RC "0" by inputting the correct TIN on the CC UPRES screen. (TIN corrections are input in field 29 of line five of the CC UPRES screen, see Command Code UPRES Job Aid.) If the correct TIN does not have an entity established (first time filer), use URC "6B" .

    • If the account contains an unreversed TC 971 AC 121 or a TC 971 AC 124 (the DLN in the MISC field of the TC 971 AC 124 matches the DLN of the return in question), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

      Exception:

      If the account is a "first time filer" account and the entity is not established; CC REQ77 cannot be initiated therefore a TC 971 or TC 972 cannot be input due to the entity not being established.

    • If the account contains an unreversed TC 971 AC 129, input a TC 972 AC 129, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • Input a TC 971 AC 850 (current tax year only) and post delay the unpostable resolution by one cycle if the taxpayer requested a direct deposit and any of the following exist:
      ♦The taxpayer is in a disaster area and did not pass HRA
      ♦The routing/bank account number provided by the taxpayer does not match the return received by the IRS (Excluding RAL or RAC refunds.)
      ♦The account contains a TC 971 AC 123 with "STEP-UP AUTH" in the MISC field
      ♦The account contains a TC 971 AC 125 and the DLN in the MISC field matches the DLN of the return

      Note:

      A TC 971 AC 850 cannot be input on an account that has not been established. Advise the taxpayer that the refund will be direct deposited as requested. If the direct deposit information was input incorrectly by the taxpayer, advise the taxpayer to contact the financial institution.

      Note:

      If the taxpayer states that their address has changed, advise the taxpayer to contact the post office or to file a Form 8822, Change of Address, with the IRS.

    • Document the call in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer to allow 9 weeks to receive the refund and whether the refund will be issued as a direct deposit or paper check. If they have not received their refund after 9 weeks, advise the taxpayer to review the refund information on Where’s My Refund?, on irs.gov or on the IRS2Go mobile app for smart phones, to determine if the refund has been issued, see IRM 21.4.1.4, Refund Inquiry Response Procedures, for additional information. Advise the taxpayer to call toll-free, 800-829-1040 (267-941-1000 for International taxpayers), if they don’t have access to the internet or for additional assistance.

  7. Any taxpayer contact that meets any of the Taxpayer Advocate Service (TAS) criteria listed in IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, should be worked by TAS. If criteria is met, follow procedures outlined in IRM 21.1.3.18 , Taxpayer Advocate Service (TAS) Guidelines, for preparation of Form 911/e-911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order).

The Taxpayer’s Return is Posted and the Account Contains Unreversed TPP indicators such as a TC 971 AC 129
  1. The taxpayer has passed authentication and the account contains one return that is posted to MFT 30 and the account has unresolved Taxpayer Protection Program (TPP) indicators, see IRM 25.25.6.1.7, Taxpayer Protection Program Overview. The account may contain an unreversed transaction code (TC) 971 action code (AC) 129. The return may be unpostable (UP) 147 or may be posted with the refund held or issued.

  2. All authentication processes, research, and actions in the IRMs listed below must be followed prior to continuing to the resolution procedures in paragraph 3:

    • IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research

    • IRM 25.25.6.4, Taxpayer Protection Program (TPP) High Risk Authentication (HRA) Procedures

      Note:

      HRA may not have been completed if the taxpayer states they have already received their refund.

    • TAC assistors see IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC

    • IRM 25.25.6.5.1, Authentication Passed and the Taxpayer Filed the Return in Question

  3. Follow the instructions below to respond to the taxpayer and resolve the account:

    IF THEN
    1
    The taxpayer’s return is posted to MFT 30, the refund is held, and the account does not contain a TC 971 AC 052
    OR
    The account contains a TC 971 AC 052 with a MISC field of "RRPIDT"

    Exception:

    If the account contains a TC 971 AC 123 with a MISC field of "TPP RECOVERY" or the TC 971 AC 129 contains the DLN of the return in question and BKLD in the MISC field or contains the literal "IVO EL IDT" in the MISC field, see block 3 below.

    See IRM 25.25.6.5.1.2.1, The Taxpayer’s Return is Posted, the Refund is Held, and the Account Does Not Contain a Transaction Code (TC) 971 Action Code (AC) 052
    2
    The taxpayer’s return is posted to MFT 30, the refund is held, and the account contains a TC 971 AC 052 (Accounts containing a TC 971 AC 052 with a MISC field of "RRPIDT" should be resolved per block 1 above.)

    Exception:

    If the TC 971 AC 129 contains the DLN of the return in question and BKLD in the MISC field or contains the literal "IVO EL IDT" in the MISC field, see block 3 below.

    See IRM 25.25.6.5.1.2.2, The Taxpayer’s Return is Posted, the Refund is Held, and the Account Contains a Transaction Code (TC) 971 Action Code (AC) 052
    3
    The taxpayer’s return is posted to MFT 30, the refund is held, and the account contains an unreversed TC 971 AC 129 with the DLN of the return in question and BKLD in the MISC field
    OR
    An unreversed TC 971 AC 129 with "IVO EL IDT" in the MISC field

    Note:

    The account may also contain a TC 971 AC 123 with a MISC field of "TPP RECOVERY"

    See IRM 25.25.6.5.1.2.3, The Account Contains an Unreversed Transaction Code (TC) 971 Action Code (AC) 129 with the Document Locator Number (DLN) and BKLD or IVO EL IDT in the MISC Field - Refund Held with an RIVO Freeze Code
    4
    The taxpayer’s return is posted, the refund has been issued, and the account contains an unreversed TPP indicator such as a TC 971 AC 129
    See IRM 25.25.6.5.1.2.4, The Taxpayer’s Return is Posted, the Refund was Issued, and the Account Contains an Unreversed Taxpayer Protection Program (TPP) indicator such as a Transaction Code (TC) 971 Action Code (AC) 129
    5
    The taxpayer’s return is Unpostable 147 and the account contains an unreversed TC 971 AC 129

    Reminder:

    A TC 971 AC 121 with a MISC field of "UP 147" is not a TPP case, see IRM 21.4.1.4.1.2, Return Found/Not Processed, for additional instructions.

    See IRM 25.25.6.5.1.2.5, The Taxpayer’s Return is Unpostable 147 and the Account Contains an Unreversed Taxpayer Protection Program (TPP) Indicator such as a Transaction Code (TC) 971 Action Code (AC) 129

  4. Any taxpayer contact that meets any of the Taxpayer Advocate Service (TAS) criteria listed in IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, should be worked by TAS. If criteria is met, follow procedures outlined in IRM 21.1.3.18 , Taxpayer Advocate Service (TAS) Guidelines, for preparation of Form 911/e-911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order).

The Taxpayer’s Return is Posted, the Refund is Held, and the Account Does Not Contain a Transaction Code (TC) 971 Action Code (AC) 052
  1. The taxpayer was authenticated as required and research of the account indicates the taxpayer’s return is posted and the account has the following conditions:

    • The refund is held with an RIVO -R freeze or P- freeze

    • The account contains an unreversed transaction code (TC) 971 action code (AC) 129

    • The account does not contain a TC 971 AC 052 or the account contains a TC 971 AC 052 with a MISC field of "RRPIDT"

    Reminder:

    The TC 971 AC 052 indicates the return was selected by the Return Integrity Verification Operations (RIVO) filters for income and withholding verification and therefore the income and withholding on the return must be verified prior to releasing the refund.

  2. All authentication processes, research, and actions in the IRMs listed below must be followed prior to continuing to the resolution procedures in paragraph 3:

    • IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research

    • IRM 25.25.6.4, Taxpayer Protection Program (TPP) High Risk Authentication (HRA) Procedures

    • TAC assistors see IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC

    • IRM 25.25.6.5.1, Authentication Passed and the Taxpayer Filed the Return in Question

    • IRM 25.25.6.5.1.2, The Taxpayer’s Return is Posted and the Account Contains Unreversed TPP indicators such as a TC 971 AC 129

  3. Take the following actions to respond to the taxpayer:

    IF THEN
    1
    The account ONLY contains an RIVO freeze condition such as:
    • -R freeze

    • P- freeze

    • Input a TC 971 AC 850 (current tax year only) if the taxpayer requested a direct deposit and any of the following exist:
      ♦The taxpayer is in a disaster area and did not pass HRA
      ♦The routing/bank account number provided by the taxpayer does not match the return received by the IRS (Excluding RAL or RAC refunds)
      ♦The account contains a TC 971 AC 123 with "STEP-UP AUTH" in the MISC field
      ♦The account contains a TC 971 AC 125 and the DLN in the MISC field matches the DLN of the return

    • Update the address, as necessary.

    • Input a TC 290 for zero (.00) to release the refund - (If inputting a TC 971 AC 850 or an address change - post delay the TC 290/.00 by 1 cycle.)

    • If the account contains an unreversed TC 971 AC 129, input a TC 972 AC 129, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • When inputting a TC 972 AC 129, open an IDRS control base containing the following information (if not already present):
      C#,NONIDT,M,MISC
      1487333333,*

    • If the account contains an unreversed TC 971 AC 121 or a TC 971 AC 124 (the DLN in the MISC field of the TC 971 AC 124 matches the DLN of the return in question), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • Document the call in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer to allow 9 weeks to receive the refund and whether the refund will be issued as a direct deposit or a paper check. If they have not received their refund after 9 weeks, advise the taxpayer to review the refund information on Where’s My Refund?, on irs.gov or on the IRS2Go mobile app for smart phones, to determine if the refund has been issued, see IRM 21.4.1.4, Refund Inquiry Response Procedures, for additional information. The taxpayer may call toll-free, 800-829-1040 (267-941-1000 for International taxpayers), if they don’t have access to the internet or for additional assistance.

    2
    The account contains a Non-RIVO freeze condition, see IRM 21.5.6, Freeze Codes, such as:
    • -A freeze

    • C- freeze

    • -E freeze

    • -L freeze

    • Non-RIVO P- freeze, see IRM 21.5.6.4.31.1, P- Freeze with No Return Integrity Verification Operations (RIVO) Involvement.

    • R- freeze

    • Non-RIVO -R freeze, see IRM 21.5.6.4.35, -R Freeze.

    • Do not release the refund when another function has an open case or is holding the refund.

    • Follow the instructions below to resolve the TPP issues. After the TPP issues have been resolved, see the appropriate freeze code resolution in IRM 21.5.6.4, Freeze Codes, and follow IRM procedures.

    • If the account contains an unreversed TC 971 AC 129, input a TC 972 AC 129, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • When inputting a TC 972 AC 129, open an IDRS control base containing the following information:
      C#,NONIDT,M,MISC
      1487333333,*

    • If the account contains an unreversed TC 971 AC 121 or a TC 971 AC 124 (the DLN in the MISC field of the TC 971 AC 124 matches the DLN of the return in question), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • Input a TC 971 AC 850 (current tax year only) if the taxpayer requested a direct deposit and any of the following exist:
      ♦The taxpayer is in a disaster area and did not pass HRA
      ♦The routing/bank account number provided by the taxpayer does not match the return received by the IRS (Excluding RAL or RAC refunds)
      ♦The account contains a TC 971 AC 123 with STEP-UP AUTH in the MISC field
      ♦The account contains a TC 971 AC 125 and the DLN in the MISC field matches the DLN of the return

    • Update the address, as necessary.

    • Document the call in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Additional AMS issues or notes may be required depending on the results of the research of the additional freeze condition.

The Taxpayer’s Return is Posted, the Refund is Held, and the Account Contains a Transaction Code (TC) 971 Action Code (AC) 052
  1. The taxpayer was authenticated and research of the account indicates the taxpayer’s return is posted and the account has the following conditions:

    • The refund is held with an RIVO -R freeze or P- freeze

    • The account contains an unreversed Taxpayer Protection Program (TPP) indicator such as a transaction code (TC) 971 action code (AC) 129

    • The account contains a TC 971 AC 052

    Reminder:

    The TC 971 AC 052 indicates the return was selected by the Return Integrity Verification Operations (RIVO) filters for income and withholding verification and therefore the income and withholding on the return must be verified prior to releasing the refund.

    Exception:

    Accounts containing a TC 971 AC 052 with a MISC field of "RRPIDT" are resolved by following IRM 25.25.6.5.1.2.1, The Taxpayer’s Return is Posted, the Refund is Held, and the Account Does Not Contain a Transaction Code (TC) 971 Action Code (AC) 052.

  2. All authentication processes, research, and actions in the IRMs listed below must be followed prior to continuing to the resolution procedures in paragraph 3:

    • IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research

    • IRM 25.25.6.4, Taxpayer Protection Program (TPP) High Risk Authentication (HRA) Procedures

    • TAC assistors see IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC

    • IRM 25.25.6.5.1, Authentication Passed and the Taxpayer Filed the Return in Question

    • IRM 25.25.6.5.1.2, The Taxpayer’s Return is Posted and the Account Contains Unreversed TPP indicators such as a TC 971 AC 129

  3. Review the return and CC IRPTR to verify the income and withholding, using the following procedures:

    IF THEN
    1
    Command code (CC) IRPTR data contains one of the following statements:
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

    Treat the income and withholding as not verified and continue to paragraph 4.
    2
    The return contains a Form 8959, Additional Medicare Tax
    Add the amount on Line 24 of Form 8959 to the total withholding amount on CC IRPTR and compare to the amount entered on Form 1040, U.S. Individual Income Tax Return, Line 16. Continue to block 3.
    3
    The wages and federal withholding on the return do not verify per CC IRPTR - within tolerance (≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡)
    OR
    The wages/withholding are verified per CC IRPTR, however CC BMFOLP ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ for the company for the tax year in question
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    Treat the wages and withholding as not verified and continue to paragraph 4.
    4
    The taxpayer identification number (TIN) on the return is an Individual Taxpayer Identification Number (ITIN) AND≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
    Treat the wages and withholding as not verified and continue to paragraph 4
    5
    The wages and federal withholding on the return are verified within tolerance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (including amounts claimed on Form 8959) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ on CC BMFOLP
    OR
    The income on the return is from ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ - or the federal withholding on the return is verified within tolerance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
    Treat the wages and withholding on the return as verified and follow the instructions in IRM 25.25.6.5.1.2.1, The Taxpayer’s Return is Posted, the Refund is Held, and the Account Does Not Contain a Transaction Code (TC) 971 Action Code (AC) 052.

  4. The income and federal withholding on the return is not verified per CC IRPTR (including amounts from Form 8959, Additional Medicare Tax), follow the instructions below to resolve the account and advise the taxpayer:

    • If the account contains an unreversed TC 971 AC 129, input a TC 972 AC 129, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen

    • When inputting a TC 972 AC 129, open an IDRS control base containing the following information (if not already present):
      C#,NONIDTRESQ,M,MISC
      1487333333,*

    • If the account contains an unreversed TC 971 AC 121 or a TC 971 AC 124 (the DLN in the MISC field of the TC 971 AC 124 matches the DLN of the return in question), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • Input a TC 971 AC 850 (current tax year only) if the taxpayer requested a direct deposit and any of the following exist:
      ♦The taxpayer is in a disaster area and did not pass HRA
      ♦The routing/bank account number provided by the taxpayer does not match the return received by the IRS (Excluding RAL or RAC refunds)
      ♦The account contains a TC 971 AC 123 with "STEP-UP AUTH" in the MISC field
      ♦The account contains a TC 971 AC 125 and the DLN in the MISC field matches the DLN of the return

    • Update the address, as necessary.

    • Document the call in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer to allow 9 weeks to receive the refund and whether the refund will be issued as a direct deposit or a paper check. If they have not received their refund after 9 weeks, advise the taxpayer to review the refund information on Where’s My Refund?, on irs.gov or on the IRS2Go mobile app for smart phones, to determine if the refund has been issued, see IRM 21.4.1.4, Refund Inquiry Response Procedures, for additional information. The taxpayer may call toll-free, 800-829-1040 (267-941-1000 for International taxpayers), if they don’t have access to the internet or for additional assistance.

The Account Contains an Unreversed Transaction Code (TC) 971 Action Code (AC) 129 with the Document Locator Number (DLN) and BKLD or IVO EL IDT in the MISC Field - Refund Held with an RIVO Freeze Code
  1. The taxpayer was authenticated and research of the account indicates the taxpayer’s return is posted and the account has the following conditions:

    • The refund is held with an Return Integrity Verification Operations (RIVO) -R freeze or P- freeze

      Note:

      If there is no freeze code present and the return data has been reversed by RIVO, see IRM 25.25.6.5.5.2.3, Return Data Reversed - Account Contains a Transaction Code (TC) 971 Action Code (AC) 129 with the Document Locator Number (DLN) and BKLD or IVO EL IDT in the MISC Field.

    • The account contains an unreversed transaction code (TC) 971 action code (AC) 129 with a MISC field of the document locator number (DLN) of the return in question and BKLD
      OR
      An unreversed TC 971 AC 129 with "IVO EL IDT" in the MISC field

  2. Returns in the External Lead Program ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, therefore the refunds cannot be released without verification of the return or RIVO approval, see IRM 25.25.8, Revenue Protection External Lead Procedures, for background information regarding the External Lead Program.

  3. All authentication processes, research, and actions in the IRMs listed below must be followed prior to continuing to the resolution procedures in paragraph 4:

    • IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research

    • IRM 25.25.6.4, Taxpayer Protection Program (TPP) High Risk Authentication (HRA) Procedures

    • TAC assistors see IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC

    • IRM 25.25.6.5.1, Authentication Passed and the Taxpayer Filed the Return in Question

    • IRM 25.25.6.5.1.2, The Taxpayer’s Return is Posted and the Account Contains Unreversed TPP indicators such as a TC 971 AC 129

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ All current year returns that are in the TPP process and are from the External Lead Program must have a TC 971 AC 850 input on the account. If not already present, input a TC 971 AC 850 as indicated in the chart below. Use the chart below to resolve the account and advise the taxpayer:

    IF THEN
    1
    The wages and withholding on the return do not verify per CC IRPTR ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

    Note:

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


    OR
    The wages/withholding are verified per CC IRPTR, however CC BMFOLP ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ for the company for the tax year in question.
    OR
    The taxpayer identification number on the return is an Individual Taxpayer Identification Number (ITIN) and≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
    OR
    The CC IRPTR data contains one of the following statements:
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

    • Update the address, as necessary.

    • Input a TC 971 AC 850 if not already present (current year returns only).

    • DO NOT RELEASE THE REFUND.

    • If the account contains an unreversed TC 971 AC 129, input a TC 972 AC 129, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • When inputting a TC 972 AC 129, open an IDRS control base containing the following information (if not already present):
      C#,NONIDTBKLD,M,MISC
      1487333333,*

    • If the account contains an unreversed TC 971 AC 121 or a TC 971 AC 124 (the DLN in the MISC field of the TC 971 AC 124 matches the DLN of the return in question), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • Document the call in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer to allow 9 weeks to receive the refund and the refund will be issued as a paper check. If they have not received their refund after 9 weeks, advise the taxpayer to review the refund information on Where’s My Refund?, on irs.gov or on the IRS2Go mobile app for smart phones, to determine if the refund has been issued, see IRM 21.4.1.4, Refund Inquiry Response Procedures, for additional information. The taxpayer may call toll-free, 800-829-1040 (267-941-1000 for International taxpayers), if they don’t have access to the internet or for additional assistance.

    2
    The wages and withholding on the return verify per CC IRPTR ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ including amounts claimed on Form 8959, Additional Medicare Tax, and ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    OR
    The income on the return is from≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or the federal withholding on the return can verified within tolerance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
    • Update the address, as necessary.

    • Input a TC 971 AC 850 if not already present (current year returns only).

    • Release the refund with a TC 290 for zero (.00). (If inputting an address change or a TC 971 AC 850 - post delay the TC 290/.00 by 1 cycle.)

    • If the account contains an unreversed TC 971 AC 129, input a TC 972 AC 129, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • When inputting a TC 972 AC 129, open an IDRS control base containing the following information (if not already present):
      C#,NONIDTBKLD,M,MISC
      1487333333,*

    • If the account contains an unreversed TC 971 AC 121 or a TC 971 AC 124 (the DLN in the MISC field of the TC 971 AC 124 matches the DLN of the return in question), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • Document the call in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer to allow 6 weeks to receive the refund and the refund will be issued as a paper check. If they have not received their refund after 6 weeks, advise the taxpayer to review the refund information on Where’s My Refund?, on irs.gov or on the IRS2Go mobile app for smart phones, to determine if the refund has been issued, see IRM 21.4.1.4, Refund Inquiry Response Procedures, for additional information. The taxpayer may call toll-free, 800-829-1040 (267-941-1000 for International taxpayers), if they don’t have access to the internet or for additional assistance.

The Taxpayer’s Return is Posted, the Refund was Issued, and the Account Contains an Unreversed Taxpayer Protection Program (TPP) Indicator such as a Transaction Code (TC) 971 Action Code (AC) 129
  1. The taxpayer was authenticated and research of the account indicates the taxpayer’s return is posted and the account has the following conditions:

    • The refund was issued (transaction code (TC) 846 or TC 840 present on the module).

    • The account contains an unreversed Taxpayer Protection Program (TPP) indicator such as a TC 971 action code (AC) 129.

  2. All authentication processes, research, and actions in the IRMs listed below must be followed prior to continuing to the resolution procedures in paragraph 3:

    • IRM 21.1.3.2.3, Required Taxpayer Authentication, and IRM 21.1.3.2.4, Additional Taxpayer Authentication, as required by the IRM based on account conditions.

    • TAC assistors see IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC.

  3. Take the following actions to document the account and respond to the taxpayer:

    • Thank the taxpayer for calling.

    • If the account contains a unreversed TC 971 AC 129, input a TC 972 AC 129, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • When inputting a TC 972 AC 129, open an IDRS control base containing the following information (if not already present):
      C#,NONIDT,M,MISC
      1487333333,*

    • If the account contains an unreversed TC 971 AC 121 or a TC 971 AC 124 (the DLN in the MISC field of the TC 971 AC 124 matches the DLN of the return in question), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • Update the address, as necessary.

    • Document the call in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

The Taxpayer’s Return is Unpostable 147 and the Account Contains an Unreversed Taxpayer Protection Program (TPP) Indicator such as a Transaction Code (TC) 971 Action Code (AC) 129
  1. The taxpayer was authenticated and research of the account indicates the account has the following conditions:

    • The return is Unpostable (UP) 147

    • The account contains an unreversed Taxpayer Protection Program (TPP) indicator such as a transaction code (TC) 971 action code (AC) 129

  2. All authentication processes, research, and actions in the IRMs listed below must be followed prior to continuing to the resolution procedures in paragraph 3:

    • IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research

    • IRM 25.25.6.4, Taxpayer Protection Program (TPP) High Risk Authentication (HRA) Procedures

    • TAC assistors see IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC

    • IRM 25.25.6.5.1, Authentication Passed and the Taxpayer Filed the Return in Question

    • IRM 25.25.6.5.1.2, The Taxpayer’s Return is Posted and the Account Contains Unreversed TPP indicators such as a TC 971 AC 129

  3. Take the following actions to document the account and respond to the taxpayer:

    • Take no action to resolve the UP 147.

    • If the account contains an unreversed TC 971 AC 129, input a TC 972 AC 129, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • If the account contains an unreversed TC 971 AC 121 or a TC 971 AC 124 (the DLN in the MISC field of the TC 971 AC 124 matches the DLN of the return in question), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • Input a TC 971 AC 850 (current tax year only) if the taxpayer requested a direct deposit and any of the following exist:
      ♦The taxpayer is in a disaster area and did not pass HRA
      ♦The routing/bank account number provided by the taxpayer does not match the return received by the IRS (Excluding RAL or RAC refunds)
      ♦The account contains a TC 971 AC 123 with "STEP-UP AUTH" in the MISC field
      The account contains a TC 971 AC 125 and the DLN in the MISC field matches the DLN of the return

      Note:

      A TC 971 AC 850 cannot be input on an account that has not been established. Advise the taxpayer that the refund will be direct deposited as requested. If the direct deposit information was input incorrectly by the taxpayer, advise the taxpayer to contact the financial institution.

      Note:

      If the taxpayer states that their address has changed, advise the taxpayer to contact the post office or to file a Form 8822, Change of Address, with the IRS.

    • Document the call in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer to allow 9 weeks to receive the refund and whether the refund will be a direct deposit or paper check. If they have not received their refund after 9 weeks, advise the taxpayer to review the refund information on Where’s My Refund?, on irs.gov or on the IRS2Go mobile app for smart phones, to determine if the refund has been issued, see IRM 21.4.1.4, Refund Inquiry Response Procedures, for additional information. The taxpayer may call toll-free, 800-829-1040 (267-941-1000 for International taxpayers), if they don’t have access to the internet or for additional assistance.

Authentication Passed and Multiple Returns are Present

  1. The taxpayer authenticated, and may have filed a return, however, the account contains multiple returns which are either:

    • Unpostable (UP) 126 reason code (RC) "0"

    • Posted on MFT 30 (transaction code (TC) 150 present) and the account contains an unreversed TC 971 action code (AC) 129 present (refund held or lost)

    • Posted on MFT 30 (TC 150 present) and the return information has been reversed (TC 971 AC 129 is present -TC 972 AC 129 may be present)

    • Moved to MFT 32 - TC 976 posted on MFT 32 and TC 971 AC 111 may be posted on MFT 30

    • Archived/Deleted - the UP 126 RC "0" return was archived/deleted during processing - CC TRDBV shows "GUF VOIDED DELETED" and the command code (CC) TRDBV "CODES" screen shows UP 126 RC "0"

  2. All authentication processes, research, and actions in the IRMs listed below must be followed prior to continuing to the resolution procedures:

    • IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research

    • IRM 25.25.6.4, Taxpayer Protection Program (TPP) High Risk Authentication (HRA) Procedures

    • TAC assistors see IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC

  3. If the taxpayer states they have not filed a return or are not liable to file a return, see IRM 25.25.6.5.2.3, Multiple Returns and the Taxpayer Did Not File Any of the Returns.

  4. Due to data breaches and account takeovers, all Taxpayer Protection Program (TPP) returns filed by the taxpayer identification number (TIN) owner must be verified to ensure the information was not changed without their permission. Confirm the return in question is the taxpayer’s return by asking the taxpayer for the following information:

    • The address as it appears on the return

      Reminder:

      No address will appear on the return on CC TRDBV if the return is paper filed and contains the same address as the address on CC ENMOD at the time the return was received.

    • The overpayment amount as it is shown on their return (The taxpayer must provide the overpayment amount from the appropriate refund line in the Refund section on the actual tax form they filed. They cannot provide an amount that was provided by the preparer or from a preparer’s summary page since that figure may be less due to charges the preparer is deducting from the refund.)

      Note:

      If Error Resolution (ERS) made a correction to the return during processing, the overpayment amount provided by the taxpayer may not match the refund amount in CC TRDBV. Review CC TRDBV for ERS corrections, CC ENMOD to determine if ERS issued a Letter 12C, Individual Return Incomplete for Processing: Forms 1040, 1040A or 1040EZ, or the MeFile record for ERS involvement and corrections. If there is a mismatch in the refund amount provided by the taxpayer and there is an indication of ERS involvement, accept the return corrected by ERS as the taxpayer’s return.

    • The refund type:
      A paper check to their address
      A credit elect to the next tax year
      A direct deposit (current tax year only)

    • If the refund is a direct deposit, obtain the routing number for the bank and the bank account number (current tax year only)

      Note:

      If CC TRDBV or MEF RRD indicates the refund is a Refund Anticipation Loan (RAL) or Refund Anticipation Check (RAC), see IRM 21.4.1.5.7, Direct Deposits - General Information, for RAL/RAC indicators, or if the taxpayer is receiving their refund via a refund transfer product such as a debit card, see Exhibit 21.4.1-2, Most Common Banks That Offer Refund Transfer Products (RAL/RAC), for the common Routing Transit Numbers (RTNs). The account number for the RAL/RAC direct deposit may contain the TIN of the taxpayer. Verify the RAL/RAC information if the taxpayer can provide the RAL/RAC information from the return. If the RAL/RAC information cannot be verified, then confirm, at the very least, that the taxpayer has agreed to a RAL/RAC or refund transfer product. If the return was filed electronically, the final refund destination, also known as the ultimate bank account, may be present on the last page of the CC TRDBV return view screen, which may contain the taxpayer’s bank information. If the ultimate bank account information is present, verify the ultimate bank account information with the taxpayer.

    • For balance due returns, the taxpayer should also verify the following information from the return:
      -What is the balance due amount as shown on return?
      -Did the taxpayer make ES payments? If yes, amount or total?
      -Did the taxpayer request a credit elect? If yes, amount or total?

  5. If the taxpayer filed a return, once the return information has been obtained, follow the chart below:

    IF THEN
    1
    The taxpayer cannot provide all of the above required information because they do not have the return with them and they are unable to answer the questions from memory.
    • Advise the taxpayer to obtain the return and call back. The taxpayer will be required to complete authentication again when they call back.

    • Document the call in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries. Include in the notes: the taxpayer has passed high risk authentication but could not verify the return in question as their return.

    2
    The taxpayer provided the information for their return and it matches the information on the return received by the IRS (including RAC, RAL, or refund transfer products).
    OR
    The taxpayer provided matching information for the refund amount and refund type, however the address on the return is unknown to them and the refund type is a Direct Deposit AND the direct deposit information is verified by the taxpayer.
    Continue to paragraph 6 below.
    3
    The taxpayer provided the information from their return, however the bank routing number and/or account number provided by the taxpayer does not match the information on the return received by the IRS. (Excluding RAC, RAL and refund transfer products.)
    OR
    The taxpayer states they closed their bank account and cannot receive a direct deposit.
    OR
    The taxpayer states they are expecting a paper check and the return on CC TRDBV contains direct deposit information. (Excluding RAC, RAL, and refund transfer products.)
    • Input a TC 971 AC 850 (current tax year only) to flip the direct deposit to a paper check to be mailed to the taxpayer’s address on their return.

    • Advise the taxpayer the refund will not be a direct deposit and will be issued as a paper check.

    • Continue to paragraph 6 below.

    4
    The refund amount provided by the taxpayer does not match the refund amount on the return received by the IRS.
    OR
    None of the information provided by the taxpayer matches the return received by the IRS.
    OR
    The address does not match and the taxpayer states that the address is unknown to them AND the refund will be issued as a paper check.

    Note:

    Consider minor street or state spelling errors (including Major City Codes, see Exhibit 3.41.277-4, Major City Codes) or missing apartment numbers as a verified address.

    Advise the taxpayer the information provided does not match the return the received by the IRS and does not appear to be their return, see IRM 25.25.6.5.2.3, Multiple Returns and the Taxpayer Did Not File any of the Returns.

  6. Follow the chart below to resolve the account and respond to the taxpayer:

    IF THEN
    1
    The account contains the following conditions:
    • Multiple returns

    • The taxpayer filed at least one of the returns

    • At least one return is unpostable (UP) 126 reason code (RC) "0"

    See IRM 25.25.6.5.2.1, Multiple Returns and at least One Return is Unpostable 126 Reason Code "0"
    2
    The account contains the following conditions:
    • Multiple returns

    • The taxpayer filed at least one of the returns

    • The account contains an unreversed TC 971 AC 129

    See IRM 25.25.6.5.2.2, Multiple Returns, the Taxpayer’s Return is Unpostable 147 or Posted to MFT 30 and the Account Contains an Unreversed Taxpayer Protection Program (TPP) Indicator
    3
    The account contains the following conditions:
    • Multiple returns

    • Unresolved TPP issue

    • The taxpayer did not file any of the returns

    See IRM 25.25.6.5.2.3, Multiple Returns and the Taxpayer Did Not File any of the Returns
    4
    The account contains the following conditions:
    • Multiple returns

    • The taxpayer filed at least one of the returns

    • The taxpayer’s return is on MFT 32

    IRM 25.25.6.5.2.4, Multiple Returns and the Taxpayer’s Return is Posted on MFT 32

  7. Any taxpayer contact that meets any of the Taxpayer Advocate Service (TAS) criteria listed in IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, should be worked by TAS. If criteria is met, follow procedures outlined in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for preparation of Form 911/e-911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order).

Multiple Returns and at least One Return is Unpostable 126 Reason Code "0"
  1. The taxpayer authenticated, the account contains multiple returns, and the taxpayer filed at least one of the returns. At least one return is unpostable (UP) 126 reason code (RC) "0" , and the other returns are:

    • UP 126 RC "0"

    • UP 147 and the account contains an unreversed transaction code (TC) 971 action code (AC) 129

    • Posted on MFT 30 (TC 150 present) and the account contains an unreversed TC 971 AC 129 present (refund held or lost)

    • Posted on MFT 30 (TC 150 present) and the return information was reversed (TC 971 AC 129 may be present -TC 972 AC 129 may be present)

    • Moved to MFT 32 - TC 976 posted on MFT 32 and TC 971 AC 111 posted on MFT 30

    • Archived/Deleted - the UP 126 RC "0" return was archived/deleted during processing - command code (CC) TRDBV shows "GUF VOIDED DELETED" and the CC TRDBV "CODES" screen shows UP 126 RC "0"

  2. All authentication processes, research, and actions in the preceding IRMs listed below must be followed prior to continuing to the resolution procedures in paragraph 3:

    • IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research

    • IRM 25.25.6.4, Taxpayer Protection Program (TPP) High Risk Authentication (HRA) Procedures

    • TAC assistors see IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC

    • IRM 25.25.6.5.2, Authentication Passed and Multiple Returns are Present

  3. Follow the chart below to resolve the account and respond to the taxpayer:

    IF THEN
    The taxpayer’s return is UP 126 RC "0" See IRM 25.25.6.5.2.1.1, Multiple Returns and the Taxpayer’s Return is Unpostable 126 Reason Code "0"

Multiple Returns and the Taxpayer’s Return is Unpostable 126 Reason Code "0"
  1. Multiple returns are present on the module and the taxpayer’s return(s) is unpostable (UP) 126 reason code (RC) "0" . (Includes accounts where the taxpayer filed all the returns that are UP 126 RC "0" .)

  2. Utilize the Integrated Automation Technologies (IAT) Taxpayer Verification Tool (TVT) to resolve the unpostable condition, when available, unless otherwise directed by the IRM.

  3. The TVT tool may provide a response that there is no unpostable condition even though command code (CC) UPDIS may indicate the return is UP 126 RC "0" . The unpostable cannot be resolved using the TVT tool. Research CC TRDBV and take the following actions:

    IF THEN
    1
    The CC TRDBV summary screen shows the return current status as "MEF/PAPER GUF PERFECTED RETURN"
    OR
    "GUF REINPUT"
    Research CC UPTIN/UPDIS to determine if the unpostable is unresolved (OPEN). If the unpostable is unresolved (OPEN), it will need to be manually closed on IDRS. Continue to paragraph 5 to complete additional account actions, as necessary.
    2
    The CC UPTIN/UPDIS URC field is blank, the UP 126 RC "0" is assigned to IDRS number "1483845470" , and the remarks section may contain one of the following statements:
    • "IAT UNP 126 Batch"

    • "Batch IDT No Response"


    AND/OR
    A transaction code (TC) 971 action code (AC) 123 with a MISC field of "TPP RP" is posted to the module - (Only on accounts resolved by the IAT Batch Tool process beginning in January 2017.)
    The unpostable has been closed by the RIVO IAT Batch Tool Process, see IRM 25.25.6.5.4, Authentication Passed and the Account is being Resolved or was Resolved by the Integrated Automation Technologies (IAT) Batch Tool Process, for the appropriate resolution actions.

  4. Follow the instructions below to respond to the taxpayer and resolve the account:

    IF THEN
    1
    The tax period of the return in question is incorrect (for example: the taxpayer states the return is for tax year 2016 but it is showing as unpostable for tax year 2017)
    • Do not take any action to resolve the unpostable condition

    • Open a control base on IDRS on the module that contains the UP 126 RC "0" return with the following information

    • C#,CRTTY,A,MISC

    • 1483145470,*

    • Document the call in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries. Include in the notes: the taxpayer has passed high risk authentication (HRA), the document locator number (DLN) of the return in question, and the tax year the return is intended for.

    • When advising the taxpayer on the processing of their return, ensure to take into consideration if an identity theft return has posted to MFT 30 or if they have filed multiple returns and a -A freeze will post to the account when the multiple returns post. If multiple returns will post to the tax module, advise the taxpayer to allow 16 weeks for processing of their return before contacting the IRS at 1-800-829-1040. If only one return will post to the tax module, advise the taxpayer to allow 9 weeks for processing of their return.

    • Advise the taxpayer to review the refund information on Where’s My Refund?, on irs.gov or on the IRS2Go mobile app for smart phones, to determine if the refund has been issued, see IRM 21.4.1.4, Refund Inquiry Response Procedures, for additional information. The taxpayer may call toll-free, 800-829-1040 (267-941-1000 for International taxpayers), if they don’t have access to the internet or for additional assistance.

  5. For non-identity theft resolution, resolve the unpostable condition(s) and respond to the taxpayer using the steps below:

    Note:

    Ignore the presence of a TC 971 AC 052 on the account. All UP 126 RC "0" returns are scored for income/withholding/credit issues after the unpostable condition has been resolved.

    • Close the UP 126 RC "0" using unpostable resolution code (URC) "0"

      Exception:

      If the TIN used on the return is not the TIN for the taxpayer (taxpayer or return preparer input error) (this includes returns filed with a new social security number (SSN) and there is a return for the same tax year under the Individual Taxpayer Identification Number (ITIN) - use the ITIN as the correct TIN), take the following action:
      Close the unpostable with using URC "6" and correct the TIN when resolving the UP 126 RC "0" by inputting the correct TIN on the CC UPRES screen. (TIN corrections are input in field 29 of line five of the CC UPRES screen, see Command Code UPRES Job Aid.) If the correct TIN does not have an entity established (first time filer), use URC "6B" .

    • If the account contains an unreversed TC 971 AC 121 or a TC 971 AC 124 (the DLN in the MISC field of the TC 971 AC 124 matches the DLN of the return in question), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

      Exception:

      If the account is a "first time filer" account and the entity is not established; CC REQ77 cannot be initiated therefore a TC 971 or TC 972 cannot be input due to the entity not being established.

    • If the account contains an unreversed TC 971 AC 129, input a TC 972 AC 129, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • Input a TC 971 AC 850 (current tax year only) and post delay the unpostable resolution by one cycle if the taxpayer requested a direct deposit and any of the following exist:
      ♦The taxpayer is in a disaster area and did not pass HRA
      ♦The routing/bank account number provided by the taxpayer does not match the return received by the IRS (Excluding RAL or RAC refunds.)
      ♦The account contains a TC 971 AC 123 with "STEP-UP AUTH" in the MISC field
      ♦The account contains a TC 971 AC 125 and the DLN in the MISC field matches the DLN of the return

      Note:

      A TC 971 AC 850 cannot be input on an account that is not established. Advise the taxpayer that the refund will be direct deposited as requested. If the direct deposit information was input incorrectly by the taxpayer, advise the taxpayer to contact the financial institution.

      Note:

      If the taxpayer states their address has changed, advise the taxpayer to contact the post office or to file a Form 8822, Change of Address, with the IRS.

    • Document the call in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer to allow 9 weeks to receive the refund and whether the refund will be issued as a direct deposit or paper check. If they have not received their refund after 9 weeks, advise the taxpayer to review the refund information on Where’s My Refund?, on irs.gov or on the IRS2Go mobile app for smart phones, to determine if the refund has been issued, see IRM 21.4.1.4, Refund Inquiry Response Procedures, for additional information. The taxpayer may call toll-free, 800-829-1040 (267-941-1000 for International taxpayers), if they don’t have access to the internet or for additional assistance.

  6. If an identity theft return is present, take the following actions to resolve the identity theft return(s):

    IF THEN
    1
    The identity theft return(s) is UP 126 RC "0" .
    See IRM 25.25.6.6.3.1, Procedures for Resolving the Account when the Identity Theft Return is Unpostable (UP) 126 Reason Code (RC) "0" .
    Resolve the unpostable condition for each identity theft return present on the tax module.
    2
    The identity theft return(s) is UP 147 or is posted to MFT 30 and the account contains an unreversed TC 971 AC 129.
    OR
    The identity theft return is posted to MFT 30 but no TC 971 AC 129 is present (account must have other unresolved TPP issues).
    See IRM 25.25.6.6.3.2, Procedures for Resolving the Account when the Identity Theft Return is Unpostable 147 or Posted and the Account contains an Unreversed Taxpayer Protection Program (TPP) Indicator, for any additional actions that may be necessary to resolve the account.
    3
    The identity theft return(s) is on MFT 32 or was archived/deleted.
    See IRM 25.25.6.6.3.3, Procedures for Resolving the Account when the Identity Theft Return is Posted on MFT 32 or has been Archived, for any additional actions that may be necessary to resolve the account.

Multiple Returns, the Taxpayer’s Return is Unpostable 147 or Posted to MFT 30, and the Account Contains an Unreversed Taxpayer Protection Program (TPP) Indicator
  1. Multiple returns are present on the module and the taxpayer’s return(s) is unpostable (UP) 147 or posted to MFT 30, and the account contains an unreversed transaction code (TC) 971 action code (AC) 129 or TC 971 AC 124. (Includes accounts where the taxpayer filed all the returns.)

  2. All authentication processes, research, and actions in the IRMs listed below must be followed prior to continuing to the resolution procedures in paragraph 3:

    • IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research

    • IRM 25.25.6.4, Taxpayer Protection Program (TPP) High Risk Authentication (HRA) Procedures

    • TAC assistors see IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC

    • IRM 25.25.6.5.2, Authentication Passed and Multiple Returns are Present

  3. Follow the instructions below for the taxpayer’s return:

    IF THEN
    1
    The taxpayer’s return is posted to MFT 30, the refund is held, and the account does not contain a TC 971 AC 052
    OR
    The account contains a TC 971 AC 052 with a MISC field of "RRPIDT"

    Exception:

    If the TC 971 AC 129 contains the document locator number (DLN) of the return in question and "BKLD" in the MISC field or contains the literal "IVO EL IDT" in the MISC field, see block 3 below

    See IRM 25.25.6.5.1.2.1, The Taxpayer’s Return is Posted, the Refund is Held, and the Account Does Not Contain a Transaction Code (TC) 971 Action Code (AC) 052
    2
    The taxpayer’s return is posted to MFT 30, the refund is held, and the account contains a TC 971 AC 052 (the DLN of the TC 971 AC 052 matches the DLN of the taxpayer’s return - the 4th and 5th digits of the DLN of the TC 971 AC 052 will always be 77, XXX77-XXX-XXXXX-X) (Accounts containing a TC 971 AC 052 with a MISC field of "RRPIDT" should be resolved per block 1 above.)

    Exception:

    If the TC 971 AC 129 contains the DLN of the return in question and "BKLD" in the MISC field or contains the literal "IVO EL IDT" in the MISC field, see block 3 below.

    See IRM 25.25.6.5.1.2.2, The Taxpayer’s Return is Posted, the Refund is Held, and the Account Contains a Transaction Code (TC) 971 Action Code (AC) 052
    3
    The taxpayer’s return is posted to MFT 30, the refund is held, and the account contains an unreversed TC 971 AC 129 with the DLN of the return in question and "BKLD" in the MISC field
    OR
    An unreversed TC 971 AC 129 with "IVO EL IDT" in the MISC field
    See IRM 25.25.6.5.1.2.3, The Account Contains an Unreversed Transaction Code (TC) 971 Action Code (AC) 129 with the Document Locator Number (DLN) and BKLD or IVO EL IDT in the MISC Field - Refund Held with an RIVO Freeze Code
    4
    The taxpayer’s return is posted, the refund has been issued, and the account contains an unreversed TC 971 AC 129
    See IRM 25.25.6.5.1.2.4, The Taxpayer’s Return is Posted, the Refund was Issued, and the Account Contains an Unreversed Taxpayer Protection Program (TPP) Indicator such as a Transaction Code (TC) 971 Action Code (AC) 129
    5
    The taxpayer’s return is Unpostable 147 and the account contains an unreversed TC 971 AC 129

    Reminder:

    A TC 971 AC 121 with a MISC field of "UP 147" is not a TPP case, see IRM 21.4.1.4.1.2, Return Found/Not Processed, for additional instructions.

    See IRM 25.25.6.5.1.2.5, The Taxpayer’s Return is Unpostable 147 and the Account Contains an Unreversed Taxpayer Protection Program (TPP) Indicator such as a Transaction Code (TC) 971 Action Code (AC) 129

  4. If an identity theft return is present, take the following actions to resolve the identity theft return(s):

    IF THEN
    1
    The identity theft return(s) is UP 126 RC "0" .
    See IRM 25.25.6.6.3.1, Procedures for Resolving the Account when the Identity Theft Return is Unpostable (UP) 126 Reason Code (RC) "0" .
    Resolve the unpostable condition for each identity theft return present on the tax module.
    2
    The identity theft return(s) is UP 147 or is posted to MFT 30 and the account contains an unreversed TPP indicator such as a TC 971 AC 129.
    Take no action to resolve the UP 147. See IRM 25.25.6.6.3.2, Procedures for Resolving the Account when the Identity Theft Return is Unpostable 147 or Posted and the Account contains an Unreversed Taxpayer Protection Program (TPP) Indicator, for any additional actions that may be necessary to resolve the account.
    3
    The identity theft return(s) is on MFT 32 or has been archived/deleted.
    See IRM 25.25.6.6.3.3, Procedures for Resolving the Account when the Identity Theft Return is Posted on MFT 32 or has been Archived, for any additional actions that may be necessary to resolve the account.

Multiple Returns and the Taxpayer Did Not File Any of the Returns
  1. The taxpayer is responding to a Taxpayer Protection Program (TPP) letter, or the taxpayer did not receive a TPP letter; however they are contacting the IRS regarding the filing of their return because the taxpayer received a notification their return was rejected by the IRS when they filed electronically (due to their TIN being used previously). The account has the following conditions:

    • The taxpayer has not filed a return for the tax year in question or tried to file a return electronically and it was rejected by the IRS

    • The account has multiple returns which may be:
      Unpostable (UP) 126 reason code (RC) "0"
      Posted to MFT 30 and the refund is held or lost or the account data has been reversed (the account may or may not contain a transaction code (TC) 971 action code (AC) 129 or a TC 972 AC 129, however the account must have TPP indicators to be resolved using the procedures in this IRM)
      Posted to MFT 32, a TC 971 AC 111 may be posted on MFT 30 (the document locator number (DLN) in the MISC field of the TC 971 AC 111 matches the DLN of the return on MFT 32)

  2. Prior to taking any actions in this IRM section, authentication procedures should have been completed, see IRM 21.1.3.2.3, Required Taxpayer Authentication, and IRM 21.1.3.2.4, Additional Taxpayer Authentication, as required by the IRM, based on the account issues.

    Note:

    TAC assistors see IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC.

  3. If the taxpayer states they did not file any of the returns, follow the chart below for the necessary account actions and to respond to the taxpayer:

    IF THEN
    1
    All the identity theft returns are UP 126 RC "0"
    See IRM 25.25.6.5.2.3.1, All Returns are Unpostable 126 Reason Code "0"
    2
    The identity theft returns are posted or are UP 147 and the account contains an unreversed TPP indicator such as a TC 971 AC 129
    See IRM 25.25.6.5.2.3.2, The Identity Theft Returns are Posted or are Unpostable 147 and the Account Contains an Unreversed Taxpayer Protection Program (TPP) Indicator such as a Transaction Code (TC) 971 Action Code (AC) 129
    3
    • The identity theft returns are on MFT 32 - indicated by a TC 971 AC 111 on MFT 30 and a TC 976 on MFT 32
      AND/OR

    • The identity theft returns have been archived as indicated by a unpostable resolution code (URC) "D" , on command code (CC) UPTIN
      AND

    • CC TRDBV contains "GUF VOIDED/DELETED" for the return "Current Status"
      AND

    • CC TRDBV "CODES" screen for the return contains an UP 126 RC "0" indicator
      AND

    • CC ENMOD contains a TC 971 AC 506 with a MISC field of "WI PRP DDB"

    See IRM 25.25.6.5.2.3.3, All Identity Theft Returns are Posted to MFT 32 or Archived
    4
    The account has the following conditions:
    • Multiple returns

    • All returns are identity theft

    • The account must contain TPP indicators, see IRM 25.25.6.1.7, Taxpayer Protection Program Overview

    • The identity theft returns are a combination of:
      UP 126 RC "0"
      Posted to MFT 30 and the refund is held or lost or the account data has been reversed (the account may or may not contain a TC 971 AC 129 or a TC 972 AC 129)
      Posted to MFT 32 or archived (moved to MFT 32 or archived in the TPP process)

    IRM 25.25.6.5.2.3.4, The Identity Theft Returns are a Combination of Unpostable (UP) 126 Reason Code (RC) "0" , Posted to MFT 32 or Archived, Unpostable 147 or Posted with an Unreversed Taxpayer Protection Program (TPP) Indicator such as a Transaction Code (TC) 971 Action Code (AC) 129

All Identity Theft Returns are Unpostable 126 Reason Code "0"
  1. The account contains multiple returns which are unpostable (UP) 126 reason code (RC) "0" and none of the returns were filed by the taxpayer.

  2. Prior to taking any actions in this IRM section, authentication procedures should have been completed, see IRM 21.1.3.2.3, Required Taxpayer Authentication, and IRM 21.1.3.2.4, Additional Taxpayer Authentication, as required by the IRM, based on the account issues.

    Note:

    TAC assistors see IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC.

  3. For each identity theft return that is UP 126 RC "0" , see IRM 25.25.6.6.3.1, Procedures for Resolving the Account when the Identity Theft Return is Unpostable (UP) 126 Reason Code (RC) "0" , to resolve the unpostable condition and advise the taxpayer.

The Identity Theft Returns are Posted or are Unpostable 147 and the Account Contains an Unreversed Taxpayer Protection Program (TPP) Indicator such as a Transaction Code (TC) 971 Code (AC) 129
  1. The account contains multiple returns which are either posted to MFT 30 or are unpostable 147, and the account contains an unreversed Taxpayer Protection Program (TPP) indicator such as a transaction code (TC) 971 action code (AC) 129 or TC 971 AC 124, and none of the returns were filed by the taxpayer.

  2. Prior to taking any actions in this IRM section, authentication procedures should have been completed, see IRM 21.1.3.2.3, Required Taxpayer Authentication, and IRM 21.1.3.2.4, Additional Taxpayer Authentication, as required by the IRM, based on the account issues.

    Note:

    TAC assistors see IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC.

  3. See IRM 25.25.6.6.3.2, Procedures for Resolving the Account when the Identity Theft Return is Posted or is Unpostable 147 and the Account contains an Unreversed Taxpayer Protection Program (TPP) Indicator, to resolve the account and advise the taxpayer.

All Identity Theft Returns are Posted to MFT 32 or Archived
  1. The account contains multiple returns which are posted to MFT 32 or archived (during the Taxpayer Protection Program process), and none of the returns were filed by the taxpayer.

  2. Prior to taking any actions in this IRM section, authentication procedures should have been completed, see IRM 21.1.3.2.3, Required Taxpayer Authentication, and IRM 21.1.3.2.4, Additional Taxpayer Authentication, as required by the IRM, based on the account issues.

    Note:

    TAC assistors see IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC.

  3. See IRM 25.25.6.6.3.3, Procedures for Resolving the Account when the Identity Theft Return is Posted on MFT 32 or has been Archived, to resolve the account and advise the taxpayer.

The Identity Theft Returns are a Combination of Unpostable (UP) 126 Reason Code (RC) "0" , Posted to MFT 32 or Archived, Unpostable 147 or Posted with an Unreversed Taxpayer Protection Program (TPP) Indicator such as a Transaction Code (TC) 971 Action Code (AC) 129
  1. The account contains multiple returns and the taxpayer did not file any of the returns, there are Taxpayer Protection Program (TPP) markers, see IRM 25.25.6.1.7, Taxpayer Protection Program Overview, and the returns are a combination of the following:

    • Unpostable (UP) 126 reason code (RC) "0"

    • UP 147 and the account contains an unreversed transaction code (TC) 971 action code (AC) 129

    • Posted to MFT 30 and the account contains an unreversed TPP indicator such as a TC 971 AC 129 or TC 971 AC 124 (The TC 971 AC 129 indicates TPP involvement. Accounts with posted identity theft returns without a TC 971 AC 129 or other TPP indicators should not be resolved using the procedures in this IRM.)

    • Posted to MFT 32 or archived (The returns must have been moved to MFT 32 or archived in the TPP process.)

  2. Prior to taking any actions in this IRM section, authentication procedures should have been completed, see IRM 21.1.3.2.3, Required Taxpayer Authentication, and IRM 21.1.3.2.4, Additional Taxpayer Authentication, as required by the IRM, based on the account issues.

    Note:

    TAC assistors see IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC.

  3. Follow the chart below to resolve the account and advise the taxpayer:

    IF THEN
    1
    The account contains an identity theft return that is UP 126 RC "0" .
    Resolve every UP 126 RC "0" identity theft return per the procedures in IRM 25.25.6.6.3.1, Procedures for Resolving the Account when the Identity Theft Return is Unpostable (UP) 126 Reason Code (RC) "0" .
    Follow any procedures in the following sections, as needed for account resolution:
    • IRM 25.25.6.6.3.2, Procedures for Resolving the Account when the Identity Theft Return is Posted or Unpostable 147 and the Account contains an Unreversed Taxpayer Protection Program (TPP) Indicator.

    • See IRM 25.25.6.6.3.3, Procedures for Resolving the Account when the Identity Theft Return is Posted on MFT 32 or has been Archived.

    2
    The account contains the following:
    • An identity theft return that is UP 147 and the account contains an unreversed TC 971 AC 129.
      OR

    • An identity theft return that is posted to MFT 30 the account may or may not contain an unreversed TC 971 AC 129 - but must have TPP indicators on the account to be resolved per this IRM.

    If the identity theft return is posted to MFT 30, take no action to reverse the posted identity theft return data. Resolve the account per the procedures in IRM 25.25.6.6.3.2, Procedures for Resolving the Account when the Identity Theft Return is Posted or Unpostable 147 and the Account contains an Unreversed Taxpayer Protection Program (TPP) Indicator, to resolve the account and advise the taxpayer.
    Follow any procedures in the following sections as needed for account resolution:
    • See IRM 25.25.6.6.3.1, Procedures for Resolving the Account when the Identity Theft Return is Unpostable (UP) 126 Reason Code (RC) "0" .

    • See IRM 25.25.6.6.3.3, Procedures for Resolving the Account when the Identity Theft Return is Posted on MFT 32 or has been Archived, to resolve the account and advise the taxpayer.

    3
    The account contains an identity theft return that is on MFT 32 or archived (must have been moved to MFT 32 or archived in the TPP process).
    Resolve the account per the procedures in See IRM 25.25.6.6.3.3, Procedures for Resolving the Account when the Identity Theft Return is Posted on MFT 32 or has been Archived, to resolve the account and advise the taxpayer.
    Follow any procedures in the following sections, as needed for account resolution:
    • IRM 25.25.6.6.3.2, Procedures for Resolving the Account when the Identity Theft Return is Posted or Unpostable 147 and the Account contains an Unreversed Taxpayer Protection Program (TPP) Indicator.

    • See IRM 25.25.6.6.3.1, Procedures for Resolving the Account when the Identity Theft Return is Unpostable (UP) 126 Reason Code (RC) "0" .

Multiple Returns and the Taxpayer’s Return is Posted on MFT 32
  1. The account contains multiple returns with one of the returns being filed by the taxpayer and the taxpayer’s return is on MFT 32 (moved to MFT 32 in the Taxpayer Protection Program (TPP) process). The account has the following conditions:

    • A transaction code (TC) 971 action code (AC) 111 containing the document locator number (DLN) of the taxpayer’s return in the MISC field may be posted on MFT 30

    • A TC 976 containing the DLN of the taxpayer’s return is posted on MFT 32

  2. All authentication processes, research, and actions in the IRMs listed below must be followed prior to continuing to the resolution procedures in paragraph 3:

    • IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research

    • IRM 25.25.6.4, Taxpayer Protection Program (TPP) High Risk Authentication (HRA) Procedures

    • TAC assistors see IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC

    • IRM 25.25.6.5.2, Authentication Passed and Multiple Returns are Present

  3. Follow the chart below to resolve the account and advise the taxpayer:

    IF THEN
    1
    The taxpayer’s return is posted on MFT 32 (moved to MFT 32 in the TPP process).
    • See IRM 25.25.6.5.5.3, The Taxpayer’s Return is Posted on MFT 32, and follow paragraph 3 box 1 or 2 to move the return to MFT 30 and advise the taxpayer accordingly.

    • When advising the taxpayer on the processing of their return, ensure to take into consideration if an identity theft return has posted to MFT 30 and that a -A freeze will post to the account when the taxpayer’s return moves from MFT 32 to MFT 30. If multiple returns will be posted to MFT 30, advise the taxpayer to allow 16 weeks for processing of their return before contacting the IRS at 800-829-1040 (267-941-1000 for International taxpayers).

    2
    The identity theft return is one of the following:
    • Unpostable (UP) 126 reason code (RC) "0" .

    • UP 147 and the account contains an unreversed TC 971 AC 129.

    • Posted to MFT 30 and the refund is held or lost (the account may or may not contain an unreversed TC 971 AC 129).

    • Posted to MFT 32 or Archived (in the TPP process).

    If the identity theft return is posted to MFT 30, take no action to reverse the posted identity theft return data. See IRM 25.25.6.5.2.3.4, The Identity Theft Returns are a Combination of Unpostable (UP) 126 Reason Code (RC) "0" , Posted to MFT 32 or Archived, Unpostable 147 or Posted with an Unreversed Taxpayer Protection Program (TPP) Indicator such as a Transaction Code (TC) 971 Action Code (AC) 129, for additional guidance regarding the actions needed to resolve the account.

Authentication Passed and the Taxpayer Did Not File the Return in Question

  1. The taxpayer authenticated, see IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research, and did not file the return in question, and the account contains one return which is:

    Note:

    TAC assistors see IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC.

    • Unpostable (UP) 126 reason code (RC) "0"

    • UP 147 and the account contains an unreversed transaction code (TC) 971 action code (AC) 129

    • Posted on MFT 30 (TC 150 present) and the account contains an unreversed TC 971 AC 129 present (refund held or lost) (The TC 971 AC 129 indicates TPP involvement. Accounts with posted identity theft returns without a TC 971 AC 129 or other TPP indicators should not be resolved using the procedures in this IRM.)

    • Posted on MFT 30 (TC 150 present) and the return information has been reversed (TC 971 AC 129 is present -TC 972 AC 129 may be present)

    • Moved to MFT 32 - TC 976 posted on MFT 32 and TC 971 AC 111 may be posted on MFT 30

    • Archived/Deleted - the UP 126 RC "0" return was archived/deleted during processing - command code (CC) TRDBV shows "GUF VOIDED DELETED" and the CC TRDBV "CODES" screen shows UP 126 RC "0"

  2. Any taxpayer contact that meets any of the Taxpayer Advocate Service (TAS) criteria listed in IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, should be worked by TAS. If criteria is met, follow procedures outlined in IRM 21.1.3.18 , Taxpayer Advocate Service (TAS) Guidelines, for preparation of Form 911/e-911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order).

  3. Follow the chart below for the necessary account actions and to respond to the taxpayer:

    IF THEN
    1
    The identity theft return is UP 126 RC "0"
    See IRM 25.25.6.6.3.1, Procedures for Resolving the Account when the Identity Theft Return is Unpostable (UP) 126 Reason Code (RC) "0"
    2
    The identity theft return is posted or UP 147 and the account contains an unreversed TPP indicator such as a TC 971 AC 129
    See IRM 25.25.6.6.3.2, Procedures for Resolving the Account when the Identity Theft Return is Posted or Unpostable 147 and the Account contains an Unreversed Taxpayer Protection Program (TPP) Indicator
    3
    • The identity theft return is on MFT 32 - indicated by a TC 971 AC 111 on MFT 30 and a TC 976 on MFT 32
      OR

    • The identity theft return has been archived as indicated by a unpostable resolution code (URC) "D" , on CC UPTIN
      AND

    • CC TRDBV contains "GUF VOIDED/DELETED" for the return "Current Status"
      AND

    • CC TRDBV "CODES" screen for the return contains an unpostable code 126 unpostable reason code "0"
      AND

    • CC ENMOD contains a TC 971 AC 506 with a MISC field of "WI PRP DDB"

    See IRM 25.25.6.6.3.3, Procedures for Resolving the Account when the Identity Theft Return is Posted on MFT 32 or has been Archived
    4
    There are multiple returns present and the taxpayer states they did not file any of the returns
    See IRM 25.25.6.5.2.3, Multiple Returns and the Taxpayer Did Not File Any of the Returns

Authentication Passed and the Account is being Resolved or was Resolved by the Integrated Automation Technologies (IAT) Batch Tool Process

  1. Return Integrity Verification Operation (RIVO) utilizes a batch process to resolve returns that are unpostable (UP) 126 reason code (RC) "0" . The batch closing process is performed after the suspense period expires or prior to the suspense expiration date due to additional information from internal or external sources. RIVO resolves the accounts in the batch process as either identity theft or valid returns filed by the taxpayer. The following chart explains both processes:

    IF THEN
    1
    The return is deemed identity theft due to no response from the taxpayer and the suspense period is expired - returns for tax year 2019 and 2018 - (returns for tax year 2018 being resolved prior to cycle 47 of the current processing year).
    • At the time of the identity theft determination, the unpostable is assigned to IDRS number "1483845470" .

    • The unpostable remains open and assigned to IDRS number "1483845470" until the transaction code (TC) 971 action code (AC) 111 can be seen pending on MFT 30 on command code (CC) IMFOL.

    • When the TC 971 AC 111 posts to the account, the unpostable will be closed with a URC "6" and a CCC "3" .

    • A TC 971 AC 506 with a MISC field of "WI PRP DDB" is input in a batch process. Due to the timing of the batch processes, the TC 971 AC 506 may not be viewable for several weeks.

    • The TC 972 AC 124 is input in a batch process. Due to the timing of the batch processes, the TC 972 AC 124 may not be viewable for several weeks.

    2
    The return is deemed identity theft due to no response from the taxpayer and the suspense period is expired - returns for tax year 2017 and prior - (and returns for tax year 2018 after cycle 47 of the current processing year).
    • At the time of the identity theft determination, the unpostable is assigned to IDRS number 1483845470.

    • The unpostable is closed with a URC "D" .

    • A TC 971 AC 506 with a MISC field of "WI PRP DDB" is input in a batch process. Due to the timing of the batch processes, the TC 971 AC 506 may not be viewable for several weeks.

    • The TC 972 AC 124 is input in a batch process. Due to the timing of the batch processes, the TC 972 AC 124 may not be viewable for several weeks.

    3
    The return is deemed valid based on information from internal or external sources (these cases are generally worked within the first two weeks of the return going unpostable).
    • The unpostable is closed in a batch process with a URC "0" .

    • A TC 971 AC 123 with a MISC field of "TPP RP" is input in a batch process on MFT 30 on CC IMFOLT or CC TXMODA.

    • The TC 972 AC 124 is input in a batch process. Due to the timing of the batch processes, the TC 972 AC 124 may not be viewable for several weeks.

  2. The Integrated Automation Technologies (IAT) Taxpayer Verification Tool (TVT) will identify the unpostable condition, however an error message will appear that the unpostable could not be reassigned. Additional research will be required to determine if the unpostable is in the process of being closed or was closed by the RIVO IAT Batch Tool process.

  3. If the account is in the process of being resolved or was resolved by the batch process, IDRS may show any of the following:

    • TC 971 AC 111 on MFT 30 on CC IMFOLT or CC TXMODA

    • TC 971 AC 506 on CC ENMOD with a MISC field "WI PRP DDB"

    • TC 971 AC 123 on MFT 30 on CC IMFOLT or CC TXMODA with a MISC field "TPP RP"

  4. In addition, the CC UPTIN/UPDIS screens may contain any of the following information:

    • The unpostable resolution code (URC) field on CC UPTIN is blank

    • The unpostable status is "A"

    • The unpostable is assigned to IDRS number 1483845470

    • The notes in the remarks field of CC UPTIN/UPDIS are:
      "IAT UNP 126 Batch" - (the return was considered the taxpayer’s return and will post to MFT 30)
      "Batch IDT No Response" or "Batch IDT Archive No Response" - (the return was not considered the taxpayer’s return and will post to MFT 32 or will be archived/deleted)

  5. All authentication processes, research, and actions in the IRMs listed below must be followed prior to continuing to the resolution procedures in paragraph 5:

    • IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research

    • IRM 25.25.6.4, Taxpayer Protection Program (TPP) High Risk Authentication (HRA) Procedures

      Exception:

      If the taxpayer is claiming the return in question is an identity theft return, then HRA may not be required.

    • TAC assistors see IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC

  6. Do not take any action to resolve the UP 126 RC "0" when it is assigned to IDRS number 1483845470. Follow the chart below to determine the status of the unpostable, any necessary account actions, and how to respond to the taxpayer:

    IF THEN
    1
    The return is deemed non-identity theft and the account contains any of the following:
    • The CC UPTIN/UPDIS remarks filed shows IAT UNP 126 Batch

    • A TC 971 AC 123 may be posted to MFT 30 on CC IMFOLT or CC TXMODA with a MISC field "TPP RP" .

    • A TC 972 AC 124 may or may not be present.

    See paragraph 7 below
    2
    The return is deemed identity theft and the account contains any of the following:
    • The unpostable is assigned to IDRS number 1483845470.

    • A TC 971 AC 111 may or may not be posted to MFT 30 on CC IMFOLT or CC TXMODA.

    • The unpostable has been closed, the CC UPTIN/UPDIS remarks field may contain "Batch IDT No Response" or "Batch IDT Archive No Response" .

    • A TC 972 AC 124 may or may not be present.

    See paragraph 8 below

  7. The return is deemed non-identity theft and is being resolved or has been resolved in the batch process, see the chart below for any additional account actions and to respond to the taxpayer:

    IF THEN
    1
    The taxpayer states they filed the return.
    • If the UP 126 RC "0" is still open, do not take any action to resolve the unpostable condition.

    • Document the authentication results, and other comments in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer to allow 9 weeks from the "Status Date" on CC UPRES, to receive the refund. If they have not received their refund after 9 weeks, advise the taxpayer to review the refund information on Where’s My Refund?, on irs.gov or on the IRS2Go mobile app for smart phones, to determine if the refund has been issued, see IRM 21.4.1.4, Refund Inquiry Response Procedures, for additional information. The taxpayer may call toll-free, 800-829-1040 (267-941-1000 for International taxpayers), if they don’t have access to the internet or for additional assistance.

    2
    The taxpayer states they did not file the return.
    If the UP 126 RC "0" is still open, do not take any action to resolve the unpostable condition.
    • If the unpostable was closed within the last 7 days, input a TC 971 AC 111 with the DLN of the identity theft return in the MISC field, see Exhibit 25.25.6-7, Command Code (CC) FRM77 Transaction Code (TC) 971 Action Code (AC) 111 Input Screen.

    • If the unpostable was closed more than 7 days ago or the return is posted, DO NOT input a TC 971 AC 111.

    • Verify the taxpayer's address and update, as necessary.

    • If the taxpayer states they received a refund from the identity theft return, see IRM 21.4.5.12, How to Repay an Erroneous Refund or Return an Erroneous Refund Check or Direct Deposit, to advise the taxpayer to return the refund and initiate Erroneous Refund Procedures.


    If the taxpayer will be filing a return or was unable to file a return electronically:
    • Advise the taxpayer to file a paper return by mail to the Internal Revenue Service (IRS) and to include a Form 14039, Identity Theft Affidavit. Provide the taxpayer with the Submission Processing Campus address for their state per Where to File - Forms and Payments. Advise the taxpayer to not attach the TPP letter to their return because it will delay the processing of the return.


    If the taxpayer will not be filing a return, advise the taxpayer to respond to the TPP letter stating they did not file the return and to attach a Form 14039 to the response. If the taxpayer no longer has the TPP letter, advise the taxpayer to mail a statement that they did not file the return and attach the Form 14039. The taxpayer should mail their response to Internal Revenue Service, Stop 6579 AUSC, Austin, Texas 73301.
    Document the authentication results, and other comments in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

  8. The return is deemed identity theft and is being resolved or has been resolved in the batch process, see the chart below for any additional account actions and to respond to the taxpayer:

    IF AND THEN
    1
    The taxpayer states they filed the tax return.
    The return is not posted on MFT 32 as a TC 976 (DLN of the TC 976 matches DLN of the return in question). (Generally, this will be returns for tax year 2019 and returns for tax year 2018 prior to cycle 47 of the current processing year).
    • If the UP 126 RC "0" is still open, do not take any action to resolve the unpostable condition.

    • Open an IDRS control base on MFT 30 containing the following information:
      C#,HOLD432RV,M,32RV
      1487355555,*

    • Document the call in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer to allow 9 weeks to receive the refund. If they have not received their refund after 9 weeks, advise the taxpayer to review the refund information on Where’s My Refund?, on irs.gov or on the IRS2Go mobile app for smart phones, to determine if the refund has been issued, see IRM 21.4.1.4, Refund Inquiry Response Procedures, for additional information. The taxpayer may call toll-free, 800-829-1040 (267-941-1000 for International taxpayers), if they don’t have access to the internet or for additional assistance.

    2
    The taxpayer states they filed the tax return - any tax year.
    The return is posted on MFT 32 as a TC 976 (DLN of the TC 976 matches DLN of the return in question). See IRM 25.25.6.5.5.3, The Taxpayer’s Return is Posted on MFT 32.
    3

    The taxpayer states they filed the tax return.
    The unpostable is closed with a URC "D" or if the unpostable is open and it will be closed in the batch process with a URC "D" . (Generally, this will be returns for tax year 2017 and prior and returns for tax year 2018 after cycle 47 of the current processing year.)
    • If the UP 126 RC "0" is still open, do not take any action to resolve the unpostable condition.

    • See IRM 25.25.6.5.5.4, The Taxpayer’s Return has been Archived/Deleted, to resolve the account and advise the taxpayer.

    4
    The taxpayer states they did not file the tax return (any tax year).
    The unpostable condition is open or closed.
    • If the UP 126 RC "0" is still open, do not take any action to resolve the unpostable condition.

    • Issue an identity theft letter to the taxpayer based on whether the account has a posted TC 971 AC 527 or not, see paragraph 4 of IRM 25.25.6.6.3.1, Procedures for Resolving the Account when the Identity Theft Return is Unpostable (UP) 126 Reason Code (RC) "0" .

    • Input a TC 971 AC 506 with the appropriate MISC field based on the account conditions, see paragraph 4 of IRM 25.25.6.6.3.1, Procedures for Resolving the Account when the Identity Theft Return is Unpostable (UP) 126 Reason Code (RC) "0" .

    • If the taxpayer states they will be filing a return or was unable to file a return electronically, then the taxpayer must file a paper return by mail to the Internal Revenue Service (IRS). Provide the taxpayer with the Submission Processing Campus address for their state per Where to File - Forms and Payments. Advise the taxpayer to not attach the TPP letter to their return because it will delay the processing of the return.

    • If the taxpayer is filing a return, advise the taxpayer they can either expect their refund or a notice within 9 weeks from the received date of their return.

    • If the taxpayer is not required to file or has already mailed their return, do not advise them to mail a return into the IRS.

    • Document the authentication results, and other comments in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

  9. Any taxpayer contact that meets any of the Taxpayer Advocate Service (TAS) criteria listed in IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, should be worked by TAS. If criteria is met, follow procedures outlined in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for preparation of Form 911/e-911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order).

Previous Taxpayer Protection Program Actions - Return Previously Deemed Identity Theft

  1. There are instances when the Taxpayer Protection Program (TPP) issue has been resolved as identity theft, however additional information is received from the taxpayer that requires a different action to be taken; or the taxpayer previously authenticated and the TPP issue was not completely resolved.

  2. All authentication processes, research, and actions in the preceding IRMs listed below must be followed prior to continuing to the resolution procedures in paragraph 3:

    • IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research

    • IRM 25.25.6.4, Taxpayer Protection Program (TPP) High Risk Authentication (HRA) Procedures

    • TAC assistors see IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC

    • IRM 25.25.6.5.1, Authentication Passed and the Taxpayer Filed the Return in Question

  3. Follow the chart below to resolve the account and respond to the taxpayer:

    IF AND THEN
    1
    CC UPTIN is showing the unpostable (UP) 126 reason code (RC) "0" return as unresolved (open)
    • The unpostable resolution code (URC) field on command code (CC) UPTIN is blank

    • The unpostable status is "A"

    • There are notes present in the remarks field of CC UPTIN indicating the return was deemed identity theft

    See IRM 25.25.6.5.5.1, The Taxpayer’s Return was Resolved as Identity Theft, Quality Review Time Frame Not Passed
    2
    The account contains a transaction code (TC) 972 action code (AC) 129
    The taxpayer’s return information has been reversed on MFT 30 See IRM 25.25.6.5.5.2, The Taxpayer’s Return Information has been Reversed on MFT 30
    3
    The return is posted to MFT 32
    • A TC 971 AC 111 is posted on MFT 30 and will contain the DLN of the taxpayer’s return in the MISC field

    • A TC 976 containing the DLN of the taxpayer’s return is posted on MFT 32

    See IRM 25.25.6.5.5.3, The Taxpayer’s Return is Posted on MFT 32
    4
    The return has been archived/deleted
    • CC UPTIN shows URC "D"
      AND/OR

    • CC TRDBV shows "GUF VOIDED/DELETED"
      AND

    • The CC TRDBV "CODES" screen shows UP 126 RC "0"

    See IRM 25.25.6.5.5.4, The Taxpayer’s Return has been Archived/Deleted

  4. Any taxpayer contact that meets any of the Taxpayer Advocate Service (TAS) criteria listed in IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, should be worked by TAS. If criteria is met, follow procedures outlined in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for preparation of Form 911/e-911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order).

The Taxpayer’s Return was Resolved as Identity Theft, Quality Review Time Frame Not Passed
  1. There is a quality review time frame before a pending transaction will post to IDRS. For unpostable transactions, the time frame may be up to a week since the cycle of an unpostable transaction differs from IDRS cycle time frames. Unpostable cycle time frames begin on Wednesday and end on Tuesday. An unpostable transaction that is "closed" can be reversed using command code (CC) UPREVE as long as it is performed during the cycle time frame and the unpostable status is showing as "A" . The corresponding transaction code (TC) 971 action code (AC) 111 and TC 971 AC 506 that are input when a return is deemed identity theft can only be "torn up" by the action employee the day of input or in the quality review process 24 hours after the time of input but before 48 hours after the time of input.

    Exception:

    If the unpostable was closed during the IAT Batch Tool Process (the action IDRS number is "1483845470" ), see IRM 25.25.6.5.4, Authentication Passed and the Account is being Resolved or was Resolved by the Integrated Automation Technologies (IAT) Batch Tool Process.

  2. All authentication processes, research, and actions in the IRMs listed below must be followed prior to or in conjunction with the resolution procedures in paragraph 3:

    • IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research

    • IRM 25.25.6.4, Taxpayer Protection Program (TPP) High Risk Authentication (HRA) Procedures

    • TAC assistors see IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC

    • IRM 25.25.6.5.1, Authentication Passed and the Taxpayer Filed the Return in Question

    • IRM 25.25.6.5.1.1, The Taxpayer’s Return is Unpostable 126 Reason Code "0"

    • IRM 25.25.6.5.5, Previous Taxpayer Protection Program Actions - Return Previously Deemed Identity Theft

  3. If the taxpayer’s return that is/was unpostable (UP) 126 reason code (RC) "0" was closed as an identity theft return, follow the chart below to resolve the account and advise the taxpayer:

    IF AND THEN
    1
    The action employee is changing the unpostable resolution
    The action is being taken the same day as the day of input
    or
    within the quality review cycle time frame for the TC 971 AC 111 and TC 971 AC 506
    • Contact the manager or lead to reject the unpostable resolution using CC UPREVE, see IRM 3.13.122.12.2, Command Code (CC) UPREV (The unpostable may need to be reassigned using CC UPASG.)

    • If the corrective action is being taken the same day: Use CC TERUP to delete the TC 971 AC 111 and TC 971 AC 506.

    • If corrective action is being taken within the quality review cycle time frame for the TC 971 AC 111 and TC 971 AC 506 - the manager or lead must reject the TC 971 AC 111 and TC 971 AC 506 in the quality review process.

    • If the account contains an unreversed TC 971 AC 121 or a TC 971 AC 124 (the DLN in the MISC field of the TC 971 AC 124 matches the DLN of the return in question), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • Exception: If the account is a "first time filer" account and the entity has not been established; CC REQ77 cannot be initiated therefore a TC 971 or TC 972 cannot be input due to the entity not being established.

    • If an unreversed TC 971 AC 129 is present on the module, input a TC 972 AC 129, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • Input a TC 971 AC 850 (current tax year only) if the taxpayer requested a direct deposit and any of the following exist:
      ♦The taxpayer is in a disaster area and did not pass HRA
      ♦The routing/bank account number provided by the taxpayer does not match the return received by the IRS (Excluding RAL or RAC refunds)
      ♦The account contains a TC 971 AC 123 with STEP-UP AUTH in the MISC field
      ♦The account contains a TC 971 AC 125 and the DLN in the MISC field matches the DLN of the return

      Note:

      A TC 971 AC 850 cannot be input on an account that has not been established.

    • If the taxpayer states that their address has changed, advise the taxpayer to contact the post office or to file a Form 8822, Change of Address, with the IRS.

    • Document the call in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer to allow 9 weeks to receive the refund and whether the refund will be issued as a direct deposit or a paper check. (If the direct deposit information was input incorrectly by the taxpayer, advise them to contact the financial institution.) If they have not received their refund after 9 weeks, advise the taxpayer to review the refund information on Where’s My Refund?, on irs.gov or on the IRS2Go mobile app for smart phones, to determine if the refund has been issued, see IRM 21.4.1.4, Refund Inquiry Response Procedures, for additional information. The taxpayer may call toll-free, 800-829-1040 (267-941-1000 for International taxpayers), if they don’t have access to the internet or for additional assistance.

    2
    The corrective action is not input on the same day or within the quality review time frame for the TC 971 AC 111 and TC 971 AC 506
    The return is NOT posted on MFT 32
    • Initiate a Form 4442/e-4442, Inquiry Referral, to RIVO using the referral category "RICS-IVO - MFT 32 Reversal" .

    • Include the following in the remarks on the Form 4442:
      ♦The taxpayer was authenticated and the DLN of the return to be moved from MFT 32 to MFT 30

    • If the account contains an unreversed TC 971 AC 121 or a TC 971 AC 124, input a TC 972 AC 121 or TC 972 AC 124 (the DLN in the MISC field of the TC 971 AC 124 matches the DLN of the return in question), see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • Exception: If the account is a "first time filer" account and the entity is not established; the TC 972 AC 121 or TC 972 AC 124 cannot be input due to the entity not being established.

    • If an unreversed TC 971 AC 129 is present on the module, input a TC 972 AC 129, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • If the taxpayer requested a direct deposit, but the routing and/or bank account number do not match, input a TC 971 AC 850 (current tax year only) to flip the direct deposit to a paper check to be mailed to the taxpayer’s address on the return. Advise the taxpayer the refund will not be a direct deposit and will be a paper check to the address on the return. (Excluding RAL or RAC refunds.)

    • Document the call in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer to allow 9 weeks to receive the refund and whether the refund will be issued as a direct deposit or a paper check. (If the direct deposit was input incorrectly by the taxpayer, advise them to contact the financial institution.) If they have not received their refund after 9 weeks, advise the taxpayer to review the refund information on Where’s My Refund?, on irs.gov or on the IRS2Go mobile app for smart phones, to determine if the refund has been issued, see IRM 21.4.1.4, Refund Inquiry Response Procedures, for additional information. The taxpayer may call toll-free, 800-829-1040 (267-941-1000 for International taxpayers), if they don’t have access to the internet or for additional assistance.

The Taxpayer’s Return Information has been Reversed on MFT 30
  1. There are instances when the taxpayer’s return has posted to MFT 30 and a determination was made during the Taxpayer Protection Program (TPP) process that the return was identity theft; however the taxpayer has contacted the IRS and has authenticated and confirmed that the return is their return.

  2. All authentication processes, research, and actions in the preceding IRMs listed below must be followed prior to continuing to the resolution procedures in paragraph 3:

    • IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research

    • IRM 25.25.6.4, Taxpayer Protection Program (TPP) High Risk Authentication (HRA) Procedures

    • TAC assistors see IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC

    • IRM 25.25.6.5.1, Authentication Passed and the Taxpayer Filed the Return in Question

    • IRM 25.25.6.5.5, Previous Taxpayer Protection Program Actions - Return Previously Deemed Identity Theft

  3. Review the account and take the following actions:

    IF THEN
    1
    The account does not contain a transaction code (TC) 971 action code (AC) 052
    OR
    The account contains a TC 971 AC 052 with a MISC field of "RRPIDT"

    Exception:

    If the TC 971 AC 129 contains the document locator number (DLN) of the return in question and "BKLD" in the MISC field or contains the literal "IVO EL IDT" in the MISC field, see block 3 below.

    See IRM 25.25.6.5.5.2.1, Return Data Reversed - Account Does Not Contain a Transaction Code (TC) 971 Action Code (AC) 052
    2
    The account contains a TC 971 AC 052

    Note:

    Accounts containing a TC 971 AC 052 with a MISC field of "RRPIDT" should be resolved per block 1 above.

    Exception:

    If the TC 971 AC 129 contains the DLN of the return in question and "BKLD" in the MISC field or contains the literal "IVO EL IDT" in the MISC field, see block 3 below.

    See IRM 25.25.6.5.5.2.2, Return Data Reversed - Account Contains a Transaction Code (TC) 971 Action Code (AC) 052
    3
    The account contains a TC 971 AC 129 with the DLN of the return in question and "BKLD" in the MISC field
    OR
    An unreversed TC 971 AC 129 with "IVO EL IDT" in the MISC field
    See IRM 25.25.6.5.5.2.3, Return Data Reversed - Account Contains a Transaction Code (TC) 971 Action Code (AC) 129 with the Document Locator Number (DLN) and BKLD or IVO EL IDT in the MISC Field

Return Data Reversed - Account Does Not Contain a Transaction Code (TC) 971 Action Code (AC) 052
  1. The taxpayer was authenticated as required and research of the account indicates the taxpayer’s return is posted and the account has the following conditions:

    • The taxpayer’s return data was posted to MFT 30 but was reversed by Return Integrity Verification Operations (RIVO)

    • The account contains a transaction code (TC) 972 action code (AC) 129

    • The account does not contain a TC 971 AC 052 or the account contains a TC 971 AC 052 with a MISC field of "RRPIDT"

    Reminder:

    The TC 971 AC 052 indicates the return was selected by the RIVO filters for income and withholding verification and therefore the income and withholding on the return must be verified prior to releasing the refund.

  2. All authentication processes, research, and actions in the IRMs listed below must be followed prior to continuing to the resolution procedures in paragraph 3:

    • IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research

    • IRM 25.25.6.4, Taxpayer Protection Program (TPP) High Risk Authentication (HRA) Procedures

    • TAC assistors see IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC

    • IRM 25.25.6.5.1, Authentication Passed and the Taxpayer Filed the Return in Question

    • IRM 25.25.6.5.5, Previous Taxpayer Protection Program Actions - Return Previously Deemed Identity Theft

    • IRM 25.25.6.5.5.2, The Taxpayer’s Return Information has been Reversed on MFT 30

  3. Take the following actions to reinstate the return data and to release the refund:

    • Update the address, as necessary.

    • Reinstate the original return using the IAT xClaim tool and issue the refund. (Post delay the adjustment by 1 cycle if inputting an address change.)

    • Open an IDRS control base containing the following information (if not already present):
      C#,NONIDTREV,M,MISC
      1487333333,*

    • If an unreversed TC 971 AC 121 or TC 971 AC 124 (the document locator number (DLN) in the MISC field of the TC 971 AC 124 matches the DLN of the return in question) is present, input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • If the taxpayer is not a victim of identity theft for the tax period of the return, and there is a TC 971 AC 506 posted in error, reverse the TC 971 AC 506 by inputting a TC 972/ AC 506 "WI IVO IRSERR" , see Exhibit 25.23.2-9, IMF Only TC 972 AC 506 Tax-Related, Reversal of Identity Theft Case Closure, IRS Identified.

    • When reversing the TC 971 AC 506, if there is a TC 971 AC 522 posted in error for the same tax period, reverse the TC 971 AC 522 with a TC 972/ AC 522 "WI RICS NOIDT" , Exhibit 25.23.2-11, IMF Only TC 972 AC 522 - Reversal of TC 972 AC 522.

    • Document the call in Account Management Services (AMS) as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer to allow 6 weeks to receive the refund and whether the refund will be issued as a direct deposit or paper check. If they have not received their refund after 6 weeks, advise the taxpayer to review the refund information on Where’s My Refund?, on irs.gov or on the IRS2Go mobile app for smart phones, to determine if the refund has been issued, see IRM 21.4.1.4, Refund Inquiry Response Procedures, for additional information. The taxpayer may call toll-free, 800-829-1040 (267-941-1000 for International taxpayers), if they don’t have access to the internet or for additional assistance.

Return Data Reversed - Account Contains a Transaction Code (TC) 971 Action Code (AC) 052
  1. The taxpayer was authenticated as required and research of the account indicates the taxpayer’s return is posted and the account has the following conditions:

    • The taxpayer’s return data was posted to MFT 30 but was reversed by Return Integrity Verification Operations (RIVO)

    • The account contains a transaction code (TC) 972 action code (AC) 129

    • The account contains a TC 971 AC 052

    Reminder:

    The TC 971 AC 052 indicates the return was selected by the RIVO filters for income and withholding verification and therefore the income and withholding on the return must be verified prior to releasing the refund.

    Exception:

    Accounts containing a TC 971 AC 052 with a MISC field of "RRPIDT" are resolved by following IRM 25.25.6.5.5.2.1, Return Data Reversed - Account Does Not Contain a Transaction Code (TC) 971 Action Code (AC) 052.

  2. All authentication processes, research, and actions in the IRMs listed below must be followed prior to continuing to the resolution procedures in paragraph 3:

    • IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research

    • IRM 25.25.6.4, Taxpayer Protection Program (TPP) High Risk Authentication (HRA) Procedures

    • TAC assistors see IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC

    • IRM 25.25.6.5.1, Authentication Passed and the Taxpayer Filed the Return in Question

    • IRM 25.25.6.5.5, Previous Taxpayer Protection Program Actions - Return Previously Deemed Identity Theft

    • IRM 25.25.6.5.5.2, The Taxpayer’s Return Information has been Reversed on MFT 30

  3. Review the return and CC IRPTR to verify the income and withholding, using the following procedures:

    IF THEN
    1
    Command code (CC) IRPTR data contains one of the following statements:
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    Treat the income and withholding as not verified and continue to paragraph 4.
    2
    The return contains a Form 8959, Additional Medicare Tax.
    Add the amount on Line 24 of Form 8959 to the total withholding amount on CC IRPTR and compare to the amount entered on Form 1040, U.S. Individual Income Tax Return, Line 16. Continue to block 3.
    3
    The wages and federal withholding on the return do not verify per CC IRPTR within tolerance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

    Note:

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


    OR
    The income verifies per CC IRPTR, however CC BMFOLP ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ for the company for the tax year in question.
    Treat the income and withholding as not verified and continue to paragraph 4.
    4
    The taxpayer identification number (TIN) on the return is an Individual Taxpayer Identification Number (ITIN) AND≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
    Treat the income and withholding as not verified and continue to paragraph 4.
    5
    The wages and federal withholding on the return verify per CC IRPTR within tolerance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (including amounts claimed on Form 8959) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ on CC BMFOLP.
    OR
    The income on the return is from ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ - or the federal withholding on the return verifies within tolerance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
    Treat the income and withholding on the return as verified, see IRM 25.25.6.5.5.2.1, Return Data Reversed - Account Does Not Contain a Transaction Code (TC) 971 Action Code (AC) 052.

  4. Take the following actions to reinstate the return and advise the taxpayer:

    • Update the address, as necessary.

    • Reinstate the original return using the IAT xClaim tool and hold the refund with a hold code (HC) 4 (Post delay the adjustment by 1 cycle if inputting an address change.)

    • Open an IDRS control base containing the following information (if not already present):
      C#,NONIDTREV,M,MISC
      1487333333,*

    • If an unreversed TC 971 AC 121 or TC 971 AC 124 (the DLN in the MISC field of the TC 971 AC 124 matches the DLN of the return in question) is present, input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • If the taxpayer is not a victim of identity theft for the tax period of the return, and there is a TC 971 AC 506 posted in error, reverse the TC 971 AC 506 by inputting a TC 972/ AC 506 "WI IVO IRSERR" , see Exhibit 25.23.2-9, IMF Only TC 972 AC 506 Tax-Related, Reversal of Identity Theft Case Closure, IRS Identified.

    • When reversing the TC 971 AC 506, if there is a TC 971 AC 522 posted in error for the same tax period, reverse the TC 971 AC 522 with a TC 972/ AC 522 "WI RICS NOIDT" , Exhibit 25.23.2-11, IMF Only TC 972 AC 522 - Reversal of TC 972 AC 522.

    • Document the call in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer to allow 9 weeks to receive the refund and whether the refund will be issued as a direct deposit or a paper check. If they have not received their refund after 9 weeks, advise the taxpayer to review the refund information on Where’s My Refund?, on irs.gov or on the IRS2Go mobile app for smart phones, to determine if the refund has been issued, see IRM 21.4.1.4, Refund Inquiry Response Procedures, for additional information. The taxpayer may call toll-free, 800-829-1040 (267-941-1000 for International taxpayers), if they don’t have access to the internet or for additional assistance.

Return Data Reversed - Account Contains a Transaction Code (TC) 971 Action Code (AC) 129 with the Document Locator Number (DLN) and BKLD or IVO EL IDT in the MISC Field
  1. The taxpayer was authenticated and research of the account indicates the taxpayer’s return is posted and the account has the following conditions:

    • The taxpayer’s return data was posted to MFT 30 but has been reversed by Return Integrity Verification Operations (RIVO)

    • The account may contain a transaction code (TC) 971 action code (AC) 123 with a MISC field of "TPP RECOVERY"

    • The account contains a TC 971 AC 129 with a MISC field of the document locator number (DLN) of the return in question and "BKLD"
      OR
      A TC 971 AC 129 with "IVO EL IDT" in the MISC field

  2. Returns in the External Lead Program ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, therefore the refunds cannot be released without verification of the return or RIVO approval, see IRM 25.25.8, Revenue Protection External Lead Procedures, for background information regarding the External Lead Program.

  3. All authentication processes, research, and actions in the IRMs listed below must be followed prior to continuing to the resolution procedures in paragraph 4:

    • IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research

    • IRM 25.25.6.4, Taxpayer Protection Program (TPP) High Risk Authentication (HRA) Procedures

    • TAC assistors see IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC

    • IRM 25.25.6.5.1, Authentication Passed and the Taxpayer Filed the Return in Question

    • IRM 25.25.6.5.5, Previous Taxpayer Protection Program Actions - Return Previously Deemed Identity Theft

    • IRM 25.25.6.5.5.2, The Taxpayer’s Return Information has been Reversed on MFT 30

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ All current year returns that are in the TPP process and are from the External Lead Program must have a TC 971 AC 850 input on the account. If not already present, input a TC 971 AC 850 as indicated in the chart below. Use the chart below to resolve the account and advise the taxpayer:

    IF THEN
    1
    The wages and withholding do not verify per command code (CC) IRPTR ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

    Note:

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


    OR
    The income verifies per CC IRPTR, however CC BMFOLP ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ for the company for the tax year in question.
    OR
    The taxpayer identification number on the return is an Individual Taxpayer Identification Number (ITIN) and≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
    OR
    The CC IRPTR data contains one of the following statements:
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

    • Update the address, as necessary.

    • Input a TC 971 AC 850 if not already present (current year returns only).

    • Reinstate the return data using the IAT xClaim tool with a hold code "4" . (If inputting an address change or a TC 971 AC 850 - post delay the adjustment by 1 cycle.)

    • If the account contains an unreversed TC 971 AC 129, input a TC 972 AC 129, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • When inputting a TC 972 AC 129, open an IDRS control base containing the following information (if not already present):
      C#,NONIDTBKRV,M,MISC
      1487333333,*

    • If the account contains an unreversed TC 971 AC 121 or a TC 971 AC 124 (the DLN in the MISC field of the TC 971 AC 124 matches the DLN of the return in question), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • If the taxpayer is not a victim of identity theft for the tax period of the return, and there is a TC 971 AC 506 posted in error, reverse the TC 971 AC 506 by inputting a TC 972/ AC 506 "WI IVO IRSERR" , see Exhibit 25.23.2-9, IMF Only TC 972 AC 506 Tax-Related, Reversal of Identity Theft Case Closure, IRS Identified.

    • When reversing the TC 971 AC 506, if there is a TC 971 AC 522 posted in error for the same tax period, reverse the TC 971 AC 522 with a TC 972/ AC 522 "WI RICS NOIDT" , Exhibit 25.23.2-11, IMF Only TC 972 AC 522 - Reversal of TC 972 AC 522.

    • Document the call in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer to allow 9 weeks to receive the refund and that the refund will be issued as a paper check. If they have not received their refund after 9 weeks, advise the taxpayer to review the refund information on Where’s My Refund?, on irs.gov or on the IRS2Go mobile app for smart phones, to determine if the refund has been issued, see IRM 21.4.1.4, Refund Inquiry Response Procedures, for additional information. The taxpayer may call toll-free, 800-829-1040 (267-941-1000 for International taxpayers), if they don’t have access to the internet or for additional assistance.

    2
    The wages and withholding verify per CC IRPTR within tolerance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ including amounts claimed on Form 8959, Additional Medicare Tax, and ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
    OR
    The income on the return is from ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or the federal withholding verifies within tolerance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
    • Update the address, as necessary.

    • Input a TC 971 AC 850 if not already present (current year returns only).

    • Reinstate the return data using the IAT xClaim tool with a hold code "0" . (If inputting an address change or a TC 971 AC 850 - post delay the adjustment by 1 cycle.)

    • If the account contains an unreversed TC 971 AC 129, input a TC 972 AC 129, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • When inputting a TC 972 AC 129, open an IDRS control base containing the following information (if not already present):
      C#,NONIDTBKRV,M,MISC
      1487333333,*

    • If the account contains an unreversed TC 971 AC 121 or a TC 971 AC 124 (the DLN in the MISC field of the TC 971 AC 124 matches the DLN of the return in question), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • If the taxpayer is not a victim of identity theft for the tax period of the return, and there is a TC 971 AC 506 posted in error, reverse the TC 971 AC 506 by inputting a TC 972/ AC 506 "WI IVO IRSERR" , see Exhibit 25.23.2-9, IMF Only TC 972 AC 506 Tax-Related, Reversal of Identity Theft Case Closure, IRS Identified.

    • When reversing the TC 971 AC 506, if there is a TC 971 AC 522 posted in error for the same tax period, reverse the TC 971 AC 522 with a TC 972/ AC 522 "WI RICS NOIDT" , Exhibit 25.23.2-11, IMF Only TC 972 AC 522 - Reversal of TC 972 AC 522.

    • Document the call in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer to allow 6 weeks to receive the refund and that the refund will be issued as a paper check. If they have not received their refund after 6 weeks, advise the taxpayer to review the refund information on Where’s My Refund?, on irs.gov or on the IRS2Go mobile app for smart phones, to determine if the refund has been issued, see IRM 21.4.1.4, Refund Inquiry Response Procedures, for additional information. The taxpayer may call toll-free, 800-829-1040 (267-941-1000 for International taxpayers), if they don’t have access to the internet or for additional assistance.

The Taxpayer’s Return is Posted on MFT 32
  1. The taxpayer was authenticated as required and research of the account indicates the taxpayer’s return is posted on MFT 32 and the account has the following conditions:

    • A transaction code (TC) 971 action code (AC) 111 containing the document locator number (DLN) of the taxpayer’s return in the MISC field is posted on MFT 30

    • A TC 976 containing the DLN of the taxpayer’s return is posted on MFT 32

      Note:

      There may be instances when a Taxpayer Protection Program (TPP) account may not contain a TC 971 AC 111 on MFT 30, however the account will have other indications of TPP involvement such as a TC 971/TC972 AC 124 and a TC 971 AC 506 with a MISC field of "WI PRP DDB" .

  2. All authentication processes, research, and actions in the IRMs listed below must be followed prior to continuing to the resolution procedures in paragraph 3:

    • IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research

    • IRM 25.25.6.4, Taxpayer Protection Program (TPP) High Risk Authentication (HRA) Procedures

    • TAC assistors see IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC

    • IRM 25.25.6.5.1, Authentication Passed and the Taxpayer Filed the Return in Question

    • IRM 25.25.6.5.5, Previous Taxpayer Protection Program Actions - Return Previously Deemed Identity Theft

  3. Take the following actions to resolve the account and respond to the taxpayer:

    IF THEN
    1
    The return is for tax year 2018 or 2019

    Note:

    Beginning in cycle 47 of the processing year 2020, returns for tax year 2018 cannot be moved from MFT 32. Follow the instructions in the block 2 below.

    Note:

    If command code (CC) ENMOD or CC IMFOLE contains a merge transaction, see IRM 3.13.5.25, Transaction Codes Used to Merge Accounts, and Document 6209 Section 8A - Master File Codes, (TC 005/006) for a list of transactions codes involved in merging accounts and follow the instructions in block 2 below.

    • Follow the procedures in IRM 25.25.6.7.1, MFT 32 Reversal Procedures.

    • If an unreversed TC 971 AC 121/124/129 is present on the module, input a TC 972 AC 121/124/129, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • Open an IDRS control base containing the following information (if not already present):
      C#,MFT32REV,M,32RV
      1487355555,*

    • Document the call in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer to allow 9 weeks to receive the refund. If they have not received their refund after 9 weeks, advise the taxpayer to review the refund information on Where’s My Refund?, on irs.gov or on the IRS2Go mobile app for smart phones, to determine if the refund has been issued, see IRM 21.4.1.4, Refund Inquiry Response Procedures, for additional information. The taxpayer may call toll-free, 800-829-1040 (267-941-1000 for International taxpayers), if they don’t have access to the internet or for additional assistance.

    2
    The return is for tax year 2017 or prior

    Note:

    Beginning in cycle 47 of the processing year 2020, follow the instructions in this block for tax year 2018 returns posted on MFT 32.


    Also use the instructions in this block for any of the following scenarios:
    • The TC 971 AC 111 has been previously input on MFT 32 but the return never posted to MFT 30

    • The TC 971 AC 111 is/was unpostable on MFT 32 and the return never posted to MFT 30

    • The account has been previously merged.

      Note:

      A TC 971 AC 111 will go unpostable (UP) 168 RC 0 if the account has had an account merge or slot completed in the prior or current tax year processing.

    • If a TC 971 AC 506 is present on CC ENMOD, input a TC 972 AC 506 with MISC field "WI IVO IRSERR" , see Exhibit 25.23.2-9, IMF Only TC 972 AC 506 Tax-Related, Reversal of Identity Theft Case Closure, IRS Identified.

    • If an unreversed TC 971 AC 121/124/129 is present on the module, input a TC 972 AC 121/124/129, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • Open an IDRS control base with the following information (if not already present):
      C#,MFT32REV,M,32RV
      1487355555,*

    • Document the call in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer to allow 9 weeks to receive the refund. If they have not received their refund after 9 weeks, advise the taxpayer to contact us at toll-free number, 800-829-1040 (267-941-1000 for International taxpayers).

The Taxpayer’s Return has been Archived/Deleted
  1. The taxpayer has been authenticated as required and the taxpayer’s return is not posted on MFT 30 or MFT 32. Research of the account indicates the return has been archived or deleted and the account contains any of the following:

    • Command code (CC) UPTIN shows unpostable resolution code (URC) "D"
      AND/OR

    • CC TRDBV shows "GUF VOIDED/DELETED" or "GUF PERFECTED"

      Note:

      "GUF PERFECTED" notation appears when the resolution actions to move the return to MFT 32 did not complete prior to the end of year cycle deadline and the return is archived.


      AND

    • The CC TRDBV "CODES" screen shows unpostable (UP) 126 reason code (RC) "0"

  2. All authentication processes, research, and actions in the IRMs listed below must be followed prior to continuing to the resolution procedures in paragraph 3:

    • IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research

    • IRM 25.25.6.4, Taxpayer Protection Program (TPP) High Risk Authentication (HRA) Procedures

    • TAC assistors see IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC

    • IRM 25.25.6.5.1, Authentication Passed and the Taxpayer Filed the Return in Question

    • IRM 25.25.6.5.5, Previous Taxpayer Protection Program Actions - Return Previously Deemed Identity Theft

  3. Take the following actions to resolve the account and respond to the taxpayer:

    • If the taxpayer is not a victim of identity theft for the tax period of the return, and there is a TC 971 AC 506 posted in error, reverse the TC 971 AC 506 by inputting a TC 972/ AC 506 with a MISC field of "WI IVO IRSERR" , see Exhibit 25.23.2-9, IMF Only TC 972 AC 506 Tax-Related, Reversal of Identity Theft Case Closure, IRS Identified.

    • When reversing the TC 971 AC 506, if there is a TC 971 AC 522 posted in error for the same tax period, reverse the TC 971 AC 522 with a TC 972/ AC 522 "WI RICS NOIDT" , Exhibit 25.23.2-11, IMF Only TC 972 AC 522 - Reversal of TC 972 AC 522.

    • If an unreversed TC 971 AC 121/124/129 is present on the module, input a TC 972 AC 121/124/129, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • Send a Form 4442/e-4442, Inquiry Referral to RIVO using the referral category, "RICS RIVO - TPP" . Include in the remarks the authentication of the taxpayer and the DLN of the taxpayer’s return to be sent for processing.

    • Document the call in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer to allow 9 weeks to receive the refund. If they have not received their refund after 9 weeks, advise the taxpayer to review the refund information on Where’s My Refund?, on irs.gov or on the IRS2Go mobile app for smart phones, to determine if the refund has been issued, see IRM 21.4.1.4, Refund Inquiry Response Procedures, for additional information. The taxpayer may call toll-free, 800-829-1040 (267-941-1000 for International taxpayers), if they don’t have access to the internet or for additional assistance.

Non Taxpayer Protection Program (TPP) Telephone Assistors Response to Taxpayers

  1. Accounts meeting the Taxpayer Protection Program (TPP) criteria can be identified by specific transaction codes, see IRM 25.25.6.1.7, Taxpayer Protection Program Overview. The codes do not indicate confirmed identity theft or a fraudulent return; they indicate that additional authentication of the caller is needed prior to the posting of the return or releasing of the refund.

    Note:

    If the account contains a transaction code (TC) 971 action code (AC) 123 with a MISC field of "TPP RECOVERY" , follow the guidelines in IRM 25.25.6.1.7.1, Taxpayer Protection Program (TPP) Recovery Project.

  2. When a return is selected for additional authentication, one of the following letters will be sent to the taxpayer advising them to contact TPP, access the Identity Verification Service website, or visit their local Taxpayer Assistance Center (TAC), to authenticate their identity:

    Note:

    Issuance of the letter will not appear on command code (CC) ENMOD however, CC TXMODA may contain a TC 971 AC 123 with the letter number in the MISC field.

    • Letter 4883C, Potential Identity Theft during Original Processing - issued on accounts for returns filed with an address in the United States. The account may contain a TC 971 AC 123 with a MISC field of "STEP-UP AUTH" (4883SP - Spanish version)

    • Letter 5447C, Potential Identity Theft during Original Processing; Foreign Address - issued on accounts for returns filed with an address outside the United States (5447SP - Spanish version)

    • Letter 5747C, Potential Identity Theft during Original Processing - TAC AUTH ONLY - issued on accounts with a TC 971 AC 123 with "TAC AUTH ONLY" in the MISC field or "HIGH RISK AUTH" (5747SP - Spanish version). The letter comes with the online verification option that instructs the taxpayer to use the idverify website at www.idverify.irs.gov to authenticate their identity and also provides the option to visit their local Taxpayer Assistance Center (TAC) for in-person visits.

    • Letter 5071C, Potential Identity Theft During Original Processing with Online Option - issued for accounts meeting specific criteria. The letter will provide a web address to the Identity Verification Service landing page located via the IRS.gov website. The letter and the website instruct the taxpayer to use the idverify website to authenticate their identity. Responses to the Letter 5071C are resolved using the instructions for the Letter 4883C. DO NOT issue the Letter 5071C manually, issue the Letter 4883C instead.

  3. The taxpayer can obtain additional information regarding the letter, required authentication documents, and other identity theft information by using the letter number (example 4883C) as a keyword in the search field on IRS.gov.

  4. Prior to taking any actions in this IRM section, authentication procedures should have been completed, see IRM 21.1.3.2.3, Required Taxpayer Authentication, and IRM 21.1.3.2.4, Additional Taxpayer Authentication, as required by the IRM, based on the account issues.

  5. If the taxpayer has not received a TPP letter, determine if the taxpayer has allowed the appropriate processing time frame, see IRM 21.4.1.4, Refund Inquiry Response Procedures, before continuing with the call. If the taxpayer has not allowed the appropriate processing time frame, advise the taxpayer to allow the appropriate time frame and call back. If the taxpayer has allowed the appropriate time frame or has received a TPP letter, proceed with the instructions below.

    Exception:

    Taxpayers calling because their return was rejected by the IRS due to their taxpayer identification number (TIN) being previously used to file a return do not need to allow the appropriate processing time frame.

    Note:

    If the unpostable (UP) 126 reason code (RC) "0" posted to the account within 14 days of the date of the call, AND a TC 971 AC 123 containing the letter number in the MISC field is NOT present, then advise the caller to allow 14 days (30 days for Letter 5447C) from the status date on CC UPTIN of the UP 126 RC "0" to receive the TPP letter. If the TC 971 AC 123 with the letter number in the MISC field IS present, then advise the caller to allow 14 days (30 days for Letter 5447C) from the posting date of the TC 971 AC 123. For example: Returns held up in the Error Resolution System (ERS) process may be past the normal processing time frame, however the return was only recently selected by the TPP program.

  6. Follow the chart below to advise the taxpayer and resolve the account:

    IF THEN
    1
    The taxpayer received a TPP letter but the taxpayer has not filed a return.
    OR
    The taxpayer tried to file their return electronically but it was rejected by the IRS because their TIN had been previously used to file a return and the account has TPP indicators.
    See IRM 25.25.6.6.3, Resolving the Account when the Taxpayer has Claimed Identity Theft.
    2
    The taxpayer is calling in response to the Letter 5747C, Potential Identity Theft during Original Processing - TAC AUTH ONLYand filed the return in question.
    Advise the taxpayer to follow the instructions in the letter. (Do not advise the caller to call the TPP line.) The taxpayer must visit the online IdVerify website or go to the local TAC for assistance, see IRM 25.25.6.6.6, Referring the Caller to the Taxpayer Assistance Center (TAC) - Non TPP Assistors, for additional guidance. Advise the taxpayer using the online IDverify website is the safest and fastest way to authenticate their identity.

    Exception:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

    3
    The taxpayer states they received one of the TPP letters addressed to them, they filed a return, and they have not contacted TPP or previously authenticated.
    See IRM 25.25.6.6.1, Procedures for when the Caller has Received a Taxpayer Protection Program (TPP) Letter.
    4
    The taxpayer states they have filed a return and received the TPP letter but lost it.
    See IRM 25.25.6.6.2, Procedures for when the Caller has Not Received or Lost the Taxpayer Protection Program (TPP) Letter.
    5
    The taxpayer has not received a TPP letter, they filed a return and the processing time frame has been met per paragraph 5 above.
    See IRM 25.25.6.6.2, Procedures for when the Caller has Not Received or Lost the Taxpayer Protection Program (TPP) Letter.
    6
    The taxpayer states they have previously authenticated and have not received their refund.
    Determine if the taxpayer has allowed the appropriate processing time frame of 9 weeks from the date they authenticated.
    If the taxpayer has not allowed 9 weeks from the date they authenticated, advise the taxpayer to allow the appropriate time frame and call back.
    If the taxpayer has allowed the appropriate time frame, proceed with the instructions below.
    Research the account:
    • If the TPP issue has been resolved, see IRM 25.25.6.6.4, Taxpayer Protection Program (TPP) Issue Resolved - Refund Not Received.

    • If the TPP issue has not been resolved, see IRM 25.25.6.6.5, Taxpayer Protection Program (TPP) Issue Not Resolved.

    7
    The caller is a third-party (not a Power of Attorney (POA)) and the taxpayer is not available
    The third-party is not able to discuss the TPP issue. Advise the caller that you are not able to discuss the account with them without the taxpayer being present. Advise the caller to call back when the taxpayer is available or have the taxpayer call the IRS. If the taxpayer has received the TPP letter, advise the caller that the taxpayer may also respond to the letter in writing.
    8
    The Letter 5216, Taxpayer Cannot Authenticate, was issued
    • Advise the caller to follow the guidance in the letter.

    • If the account was accessed in AMS, document the call in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • If the account was not accessed in AMS, no other account actions are required.

Procedures for when the Caller Has Received a Taxpayer Protection Program (TPP) Letter

  1. The caller has stated they have a Taxpayer Protection Program (TPP) letter (Letter 4883C/SP - Letter 5071C/SP - Letter 5447C/SP - Letter 5747C/SP) and have not previously contacted the Internal Revenue Service (IRS) to resolve the issue.

  2. Prior to taking any actions in this IRM section, authentication procedures should have been completed, see IRM 21.1.3.2.3, Required Taxpayer Authentication, and IRM 21.1.3.2.4, Additional Taxpayer Authentication, as required by the IRM, based on the account issues.

  3. Follow the instructions in the chart below to advise the taxpayer and resolve the inquiry:

    IF AND THEN
    1
    The caller does not have the letter with them.
    The caller states they filed a return. Advise the caller to locate the letter and follow the instructions in the letter. Taxpayers issued Letter 4883C/SP or Letter 5447C/SP must call the number in the letter. Taxpayers issued Letter 5071C/SP can access the Identity Verification Service website or call the number listed in the letter.
    Remind the caller they must have the following documents when they call or access the website:
    • The TPP letter

    • A copy of the return they filed (current year/prior year)

    • A copy of the return for the year prior to the one in question - (if they filed one)

    • Any supporting documents for each return such as Forms W-2, Forms 1099, Schedule C, Schedule F, etc.


    Taxpayers with a Letter 5747C/SP must visit the IDverify website or go to the Taxpayer Assistance Center (TAC), see IRM 25.25.6.6.6, Referring the Caller to the Taxpayer Assistance Center (TAC) - Non-Taxpayer Protection Program Assistors, for additional guidance. Advise the taxpayer using the online IDverify website is the safest and fastest way to authenticate their identity.

    Exception:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.


    Document the call in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.
    2
    The caller has the TPP letter with them.
    The caller states they filed a return. Advise the caller to follow the instructions in the letter. Taxpayers issued Letter 4883C/SP, or Letter 5447C /SP must call the telephone number listed in the letter from 7:00 a.m. to 7:00 p.m. (local time), Monday through Friday. Taxpayers issued Letter 5071C /SP can access the Identity Verification Service website or call the number listed in the letter. Remind the caller they must have the following documents when they call or access the website:
    • The TPP letter

    • A copy of the return they filed (current year/prior year)

    • A copy of the return for a year prior to the one in question - (if they filed one)

    • Any supporting documents for each return such as Forms W-2, Forms 1099, Schedule C, Schedule F, etc.

    • Document the call in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.


    Taxpayers with a Letter 5747C/SP must visit the IDverify website or go to the TAC, see IRM 25.25.6.6.6, Referring the Caller to the Taxpayer Assistance Center (TAC) - Non-Taxpayer Protection Program Assistors, for additional guidance. Advise the taxpayer using the online IDverify website is the safest and fastest way to authenticate their identity.

    Exception:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.


    If referring the caller to the TAC, document the call in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.
    3
    The taxpayer states they have received a TPP letter (Letter 4883C/SP, Letter 5071C/SP, Letter 5447C/SP, or Letter 5747C/SP).
    The taxpayer states they filed a return and have received their refund.
    • Thank the caller for the information and advise them to disregard the letter.

    • If the account contains an unreversed TC 971 AC 129 and/or TC 971 AC 124, input a TC 972 AC 129 and/or TC 972 AC 124 (as applicable), Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • When inputting a TC 972 AC 129, open an IDRS control base with the following information:
      C#,NONIDT,M,MISC
      1487333333,*

    • Document the call in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS), select "Other Entity" as the issue.

Procedures for when the Caller Has Not Received or Lost the Taxpayer Protection Program (TPP) Letter

  1. The caller has not received the Taxpayer Protection Program (TPP) letter issued to them, or the caller received the letter but lost it.

    Exception:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ to transfer the caller to the TPP phone line.

  2. Prior to taking any actions in this IRM section, authentication procedures should have been completed, see IRM 21.1.3.2.3, Required Taxpayer Authentication, and IRM 21.1.3.2.4, Additional Taxpayer Authentication, as required by the IRM, based on the account issues.

  3. Reminder: When the caller states they have not received a TPP letter, the appropriate processing time frames, see IRM 21.4.1.4, Refund Inquiry Response Procedures, must be met before continuing with the call.

    Note:

    If the unpostable (UP) 126 reason code (RC) "0" can be seen on the account and the status date on command code (CC) UPTIN is within 14 days of the date of the call, AND a transaction code (TC) 971 action code (AC) 123 containing the letter number in the MISC field is NOT present, then advise the caller to allow 14 days (30 days for the Letter 5447C) from the status date on CC UPTIN of the UP 126 RC "0" to receive the TPP letter. If the TC 971 AC 123 with the letter number in the MISC field IS present, then advise the caller to allow 14 days (30 days for Letter 5447C) from the posting date of the TC 971 AC 123. For example: Returns held up in the Error Resolution System (ERS) process may be past the normal processing time frame, however the return was only recently selected by the TPP program.

  4. If the caller has not received a TPP letter or the caller received the letter and then lost the letter, follow the chart below for the necessary account actions and to respond to the caller:

    Note:

    The TPP letter may be reissued up to two times to the name and address on the return in question. (TPP letters are issued without a taxpayer identification number therefore, a copy of the letter cannot be issued to a Power of Attorney.) If the caller does not receive the third TPP letter, refer the caller to the Taxpayer Assistance Center (TAC). Non-TPP assistors see IRM 25.25.6.6.6, Referring the Caller to the Taxpayer Assistance Center (TAC) - Non-Taxpayer Protection Program Assistors. TPP assistors see IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors, to assist the taxpayer with scheduling the TAC appointment and for additional instructions.

    IF THEN
    1
    The address provided by the caller matches the address of the return filed, see CC TRDBV or MeFile record, OR the address matches the address on CC ENMOD.

    Note:

    Consider minor street or state spelling errors (including Major City Codes, see Exhibit 3.41.277-4, Major City Codes) or missing apartment numbers as a verified address. Send the letter to the correct address but do not update CC ENMOD.

    • Issue the appropriate TPP letter (Letter 4883C /SP - Letter 5447C/SP - Letter 5747C/SP) to the caller at the verified address. See the appropriate exhibit for the correct codes and fill-ins to use in the letter, Exhibit 25.25.6-2, Manually issuing the Letter 4883C/SP, Potential Identity Theft during Original Processing, or Exhibit 25.25.6-3, Manually issuing the Letter 5447C/SP, Potential Identity Theft during Original Processing, Foreign Address, or Exhibit 25.25.6-4, Manually issuing the Letter 5747C/SP, Potential Identity Theft during Original Processing, TAC AUTH ONLY.

    • Advise the caller of the following:
      ♦To allow 14 days to receive the letter (30 days for Letter 5447C)
      ♦To follow the instructions in the letter
      ♦ They must have the following documents when calling the TPP phone line:
      ♦The TPP letter
      ♦A copy of the return they filed (current year/prior year)
      ♦A copy of the return for the year prior to the one in question - (if they filed one)
      ♦Any supporting documents for each return such as Forms W-2, Forms 1099, Schedule C, Schedule F, etc.

    • Document the authentication results, and other comments in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    2
    The address provided by the caller does not match the address of the return filed or the address on CC ENMOD (for example, the caller may have moved since filing of the return).
    • Advise the caller you cannot reissue the letter and you are referring them to the TAC office, see IRM 25.25.6.6.6, Referring the Caller to the Taxpayer Assistance Center (TAC) - Non-Taxpayer Protection Program Assistors.

      Note:

      TPP assistors see IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors.

    • Document the authentication results and other comments in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

Resolving the Account when the Taxpayer Has Claimed Identity Theft

  1. Taxpayers may not realize they are a victim of identity theft. The taxpayer may not have received a Taxpayer Protection Program (TPP) letter however they are contacting the IRS regarding the filing of their return, or the taxpayer has received a notification their return was rejected by the IRS when they filed electronically (due to their TIN being used previously), or the taxpayer has received a TPP letter and they have not filed a return or are not liable to file a return.

  2. Prior to taking any actions in this IRM section, authentication procedures should have been completed, see IRM 21.1.3.2.3, Required Taxpayer Authentication, and IRM 21.1.3.2.4, Additional Taxpayer Authentication, as required by the IRM, based on the account issues.

  3. Research the account for TPP indicators, see IRM 25.25.6.1.7, Taxpayer Protection Program Overview. If the taxpayer states they did not file the return, follow the chart below for the necessary account actions and to respond to the taxpayer:

    IF THEN
    1
    The identity theft return is unpostable (UP) 126 reason code (RC) "0"
    See IRM 25.25.6.6.3.1, Procedures for Resolving the Account when the Identity Theft Return is Unpostable (UP) 126 Reason Code (RC) "0"
    2
    The identity theft return is posted or UP 147 and the account contains an unreversed transaction code (TC) 971 action code (AC) 129
    See IRM 25.25.6.6.3.2, Procedures for Resolving the Account when the Identity Theft Return is Posted or Unpostable 147 and the Account contains an Unreversed Taxpayer Protection Program (TPP) Indicator
    3
    • The identity theft return is on MFT 32 - indicated by a TC 971 AC 111 on MFT 30 and a TC 976 on MFT 32
      OR

    • The identity theft return has been archived as indicated by a unpostable resolution code (URC) "D" , on command code (CC) UPTIN
      AND

    • CC TRDBV contains "GUF VOIDED/DELETED" for the return "Current Status"
      AND

    • CC TRDBV "CODES" screen for the return contains an unpostable code 126 unpostable reason code "0"
      AND

    • CC ENMOD contains a TC 971 AC 506 with a MISC field of "WI PRP DDB"

    See IRM 25.25.6.6.3.3, Procedures for Resolving the Account when the Identity Theft Return is Posted on MFT 32 or has been Archived
    4
    The account contains multiple returns and none of the returns were filed by the taxpayer
    See IRM 25.25.6.5.2.3, Multiple Returns and the Taxpayer Did Not File Any of the Returns

  4. If the taxpayer is requesting a transcript of their return or the identity theft return, see IRM 21.2.3.5.8, Transcripts and Identity Theft, for further guidance.

Procedures for Resolving the Account when the Identity Theft Return is Unpostable (UP) 126 Reason Code (RC) "0"
  1. Prior to taking any actions in this IRM section, authentication procedures should have been completed, see IRM 21.1.3.2.3, Required Taxpayer Authentication, and IRM 21.1.3.2.4, Additional Taxpayer Authentication, as required by the IRM, based on the account issues.

  2. Take the actions in the tables below as appropriate to resolve the account when the identity theft return is/was unpostable (UP) 126 reason code (RC) "0" . Utilize the Integrated Automation Technologies (IAT), Taxpayer Verification Tool (TVT) when available, unless otherwise directed by the IRM.

  3. The scenarios in the table below cannot be resolved utilizing the TVT tool:

    IF THEN
    1
    The taxpayer authenticated and the account shows the UP 126 RC "0" is assigned to IDRS number "1483845470" which indicates the unpostable condition is being resolved or was resolved by the IAT Batch Tool process.
    See IRM 25.25.6.5.4, Authentication Passed and the Account is being Resolved or was Resolved with the Integrated Automation Technologies (IAT) Batch Tool Process.
    2
    The TVT tool response indicates there is no unpostable condition, however command code (CC) UPDIS indicates the UP 126 RC "0" is open.
    Review CC TRDBV. If CC TRDBV has "MEF/PAPER GUF PERFECTED" or "GUF REINPUT" as the return status, then the unpostable condition cannot be closed using the TVT tool. The UP 126 RC "0" will need to be resolved manually on IDRS.
    3
    The TVT tool and CC UPTIN indicate there is no open UP 126 RC "0" , however an UP 126 RC "0" is "unresolved" on CC TXMODA.
    The UP 126 RC "0" will not be able to be resolved because not enough time has passed for the unpostable to be on CC UPTIN. Follow all the instructions in the table below except the instruction to close the UP 126 RC "0" .

  4. Follow the instructions in the table below to resolve the account. Utilize the TVT tool when available, unless otherwise directed by the IRM:

    IF AND THEN
    1
    The return is for tax year 2019 or 2018

    Note:

    Beginning in cycle 47 of the processing year 2020, returns for tax year 2018 cannot be moved to MFT 32. Follow the instructions for tax year 2017 or prior returns in the block 3 below.

    The account contains an unreversed transaction code (TC) 971 action code (AC) 527 on CC ENMOD
    • Follow IRM 25.25.6.7, MFT 32 Procedures.

    • Verify the taxpayer's address and update, as necessary.

    • For identity theft (IDT) returns with a filing status of married filing jointly (MFJ) and the taxpayers (TPs) normally file MFJ, update the address for both TPs.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, update the address for the TP calling. Do not change the address for the other TP.

    • See IRM 25.23.2.8.6.1.1, Resolving Tax-Related Accounts with TC 971 AC 527 WI BREACH DSABLD.

    • Send a Letter 4674C, Identity Theft Post-Adjustment Victim Notification Letter, to the verified address.

    • Use the return address code "TP" and signature code "KA" .

      Note:

      Employees on Cincinnati Service Center (CSC) IDRS will input the letter with return address code "CP" and the signature code "KA" .

    • Use suggested paragraphs “B78abwy” as applicable. Do not include any paragraph referring the taxpayer to an online service.

    • Include the ID Theft toll-free number (1-800-908-4490) with hours of operation, 7:00 a.m. to 7:00 p.m. local time.

    • For IDT returns with a filing status of MFJ and the TPs normally file MFJ, address the letter to both TPs.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, only send the letter to the TP calling. Do not send a letter to the other TP.

    • Input a TC 971 AC 506 with MISC field "WI AM OTHER" .

      Exception:

      If the account is a "first time filer" account and the entity is not established; the TC 971 AC 506 cannot be input due to the entity not being established.

    • For IDT returns with a filing status of MFJ and the TPs normally file MFJ, input a TC 971 AC 506 with the MISC field "WI AM OTHER" on both accounts.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, input the MISC field "WI AM OTHER" for the TP calling. Input the MISC field of "WI PRP DDB" for the other TP.

    • If the taxpayer is the spouse on a jointly filed return and the refund is being held under the primary TIN due the multiple filing condition (DUPTIN), see IRM 21.6.7.4.5, Multiple Uses of Taxpayer Identification Numbers - CP 36F/TRNS36F (DUPTIN Filing Condition).

    • If the account contains an unreversed TC 971 AC 121 or a TC 971 AC 124 (the DLN in the MISC field of the TC 971 AC 124 matches the DLN of the identity theft return), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

      Exception:

      If the account is a "first time filer" account and the entity is not established; the TC 972 AC 121 or TC 972 AC 124 cannot be input due to the entity not being established.

    • If the account contains an unreversed TC 971 AC 129, input a TC 972 AC 129, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • If the taxpayer states they will be filing a return, or was unable to file a return electronically, then the taxpayer must file a paper return by mail to the Internal Revenue Service (IRS). Provide the taxpayer with the Submission Processing Campus address for their state per Where to File - Forms and Payments. Advise the taxpayer to not attach the TPP letter to their return because it will delay the processing of the return.

    • If the taxpayer is filing a return, advise the taxpayer they can either expect their refund or a notice within 9 weeks from the received date of their return.

    • If the taxpayer is not required to file or has already mailed their return into the IRS, do not advise them to mail a return into the IRS.

    • Document the authentication results, and other comments in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    2
    The return is for tax year 2019 or 2018

    Note:

    Beginning in cycle 47 of the processing year 2020, returns for tax year 2018 cannot be moved to MFT 32. Follow the instructions for tax year 2017 or prior returns in the block 4 below.

    The account does not contain an unreversed TC 971 AC 527 on CC ENMOD
    • Follow IRM 25.25.6.7, MFT 32 Procedures.

    • Verify the taxpayer's address and update, as necessary.

    • For identity theft (IDT) returns with a filing status of married filing jointly (MFJ) and the taxpayers (TPs) normally file MFJ, update the address for both TPs.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, update the address for the TP calling. Do not change the address for the other TP.

    • Send a Letter 4674C, Identity Theft Post-Adjustment Victim Notification Letter, to the verified address. Use the return address code "TP"

      Note:

      Employees on CSC IDRS will input the letter with return address code "CP"

      and the signature code "KA" .

    • Use suggested paragraphs “B78abwy” as applicable. Do not include any paragraph referring the taxpayer to an online service.

    • Include the ID Theft toll-free number (1-800-908-4490) with hours of operation, 7:00 a.m. to 7:00 p.m. local time.

    • For IDT returns with a filing status of MFJ and the TPs normally file MFJ, address the letter to both TPs.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, only send the letter to the TP calling. Do not send a letter to the other TP.

    • Input a TC 971 AC 506 with MISC field "WI PRP OTHER1" per Exhibit 25.25.4-1, Miscellaneous Fields Used When Inputting Transaction Code (TC) 971 Action Code (AC) 506.

      Exception:

      If the account is a "first time filer" account and the entity is not established; the TC 971 AC 506 cannot be input due to the entity not being established.

    • For IDT returns with a filing status of MFJ and the TPs normally file MFJ, input a TC 971 AC 506 with the MISC field "WI PRP OTHER1" on both accounts.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, input the MISC field "WI PRP OTHER1" for the TP calling. Input the MISC field of "WI PRP DDB" for the other TP.

    • If the taxpayer is the spouse on a jointly filed return and the refund is being held under the primary TIN due the multiple filing condition (DUPTIN), see IRM 21.6.7.4.5, Multiple Uses of Taxpayer Identification Numbers - CP 36F/TRNS36F (DUPTIN Filing Condition).

    • If the account contains an unreversed TC 971 AC 121 or a TC 971 AC 124 (the DLN in the MISC field of the TC 971 AC 124 matches the DLN of the identity theft return), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

      Exception:

      If the account is a "first time filer" account and the entity is not established; the TC 972 AC 121 or TC 972 AC 124 cannot be input due to the entity not being established.

    • If the account contains an unreversed TC 971 AC 129, input a TC 972 AC 129, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • If the taxpayer states they will be filing a return, or was unable to file a return electronically, then the taxpayer must file a paper return by mail to the IRS. Provide the taxpayer with the Submission Processing Campus address for their state per Where to File - Forms and Payments. Advise the taxpayer to not attach the TPP letter to their return because it will delay the processing of the return.

    • If the taxpayer is filing a return, advise the taxpayer they can either expect their refund or a notice within 9 weeks from the received date of their return.

    • If the taxpayer is not required to file or has already mailed their return into the IRS, do not advise them to mail a return into the IRS.

    • Document the authentication results, and other comments in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    3
    The return is for tax period 2017 or prior.

    Note:

    Beginning in cycle 47 of processing year 2020, returns for tax year 2018 cannot be moved to MFT 32 and should be resolved following the processes in this block.

    The account contains an unreversed TC 971 AC 527 on CC ENMOD
    • Close the unpostable using CC UPRES with a unpostable resolution code (URC) "D" .

    • Verify the taxpayer's address and update, as necessary.

    • For identity theft (IDT) returns with a filing status of married filing jointly (MFJ) and the taxpayers (TPs) normally file MFJ, update the address for both TPs.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, update the address for the TP calling. Do not change the address for the other TP.

    • See IRM 25.23.2.8.6.1.1, Resolving Tax-Related Accounts with TC 971 AC 527 WI BREACH DSABLD.

    • Use the return address code "TP" and signature code "KA" .

      Note:

      Employees on CSC IDRS will input the letter with return address code "CP" and the signature code "KA" .

    • For IDT returns with a filing status of MFJ and the TPs normally file MFJ, address the letter to both TPs.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, only send the letter to the TP calling. Do not send a letter to the other TP.

    • Input a TC 971 AC 506 with MISC field "WI AM OTHER" .

      Exception:

      If the account is a "first time filer" account and the entity is not established; the TC 971 AC 506 cannot be input due to the entity not being established.

    • For IDT returns with a filing status of MFJ and the TPs normally file MFJ, input a TC 971 AC 506 with the MISC field "WI AM OTHER" on both accounts.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, input the MISC field "WI AM OTHER" for the TP calling. Input the MISC field of "WI PRP DDB" for the other TP.

    • If the taxpayer is the spouse on a jointly filed return and the refund is being held under the primary TIN due the multiple filing condition (DUPTIN), see IRM 21.6.7.4.5, Multiple Uses of Taxpayer Identification Numbers - CP 36F/TRNS36F (DUPTIN Filing Condition).

    • If the account contains an unreversed TC 971 AC 121 or TC 971 AC 124 (the DLN in the MISC field of the TC 971 AC 124 matches the DLN of the identity theft return), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

      Exception:

      If the account is a "first time filer" account and the entity is not established; the TC 972 AC 121 or TC 972 AC 124 cannot be input due to the entity not being established.

    • If the account contains an unreversed TC 971 AC 129, input a TC 972 AC 129, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • If the taxpayer states they will be filing a return, or was unable to file a return electronically, then the taxpayer must file a paper return by mail to the IRS. Provide the taxpayer with the Submission Processing Campus address for their state per Where to File - Forms and Payments. Advise the taxpayer to not attach the TPP letter to their return because it will delay the processing of the return.

    • If the taxpayer is filing a return, advise the taxpayer they can either expect their refund or a notice within 9 weeks from the received date of their return.

    • If the taxpayer is not required to file or has already mailed their return into the IRS, do not advise them to mail a return into the IRS.

    • Document the authentication results, and other comments in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    4
    The return is for tax period 2017 or prior.

    Note:

    Beginning in cycle 47 of processing year 2020, returns for tax year 2018 cannot be moved to MFT 32 and should be resolved following the processes in this block.

    The account does not contain an unreversed TC 971 AC 527 on CC ENMOD
    • Close the unpostable using CC UPRES with a URC "D" .

    • Verify the taxpayer's address and update, as necessary.

    • For identity theft (IDT) returns with a filing status of married filing jointly (MFJ) and the taxpayers (TPs) normally file MFJ, update the address for both TPs.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, update the address for the TP calling. Do not change the address for the other TP.

    • Send a Letter 4674C, Identity Theft Post-Adjustment Victim Notification Letter, to the verified address. Use the return address code "TP"

      Note:

      Employees on CSC IDRS will input the letter with return address code "CP" .

      and the signature code "KA" .

    • Use suggested paragraphs “B78abwy” as applicable. Do not include any paragraph referring the taxpayer to an online service.

    • Include the ID Theft toll-free number (1-800-908-4490) with hours of operation, 7:00 a.m. to 7:00 p.m. local time.

    • For IDT returns with a filing status of MFJ and the TPs normally file MFJ, address the letter to both TPs.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, only send the letter to the TP calling. Do not send a letter to the other TP.

    • Input a TC 971 AC 506 with MISC field "WI PRP OTHER1" per Exhibit 25.25.4-1, Miscellaneous Fields Used When Inputting Transaction Code (TC) 971 Action Code (AC) 506.

      Exception:

      If the account is a "first time filer" account and the entity is not established; the TC 971 AC 506 cannot be input due to the entity not being established.

    • For IDT returns with a filing status of MFJ and the TPs normally file MFJ, input a TC 971 AC 506 with the MISC field "WI PRP OTHER1" on both accounts.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, input the MISC field "WI PRP OTHER1" for the TP calling. Input the MISC field of "WI PRP DDB" for the other TP.

    • If the taxpayer is the spouse on a jointly filed return and the refund is being held under the primary TIN due the multiple filing condition (DUPTIN), take no action to release the refund, see IRM 21.6.7.4.5, Multiple Uses of Taxpayer Identification Numbers - CP 36F/TRNS36F (DUPTIN Filing Condition).

    • If the account contains an unreversed TC 971 AC 121 or TC 971 AC 124 (the DLN in the MISC field of the TC 971 AC 124 matches the DLN of the identity theft return), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

      Exception:

      If the account is a "first time filer" account and the entity is not established; the TC 972 AC 121 or TC 972 AC 124 cannot be input due to the entity not being established.

    • If the account contains an unreversed TC 971 AC 129, input a TC 972 AC 129, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • If the taxpayer states they will be filing a return, or was unable to file a return electronically, then the taxpayer must file a paper return by mail to the IRS. Provide the taxpayer with the Submission Processing Campus address for their state per Where to File - Forms and Payments. Advise the taxpayer to not attach the TPP letter to their return because it will delay the processing of the return.

    • If the taxpayer is filing a return, advise the taxpayer they can either expect their refund or a notice within 9 weeks from the received date of their return.

    • If the taxpayer is not required to file or has already mailed their return into the IRS, do not advise them to mail a return into the IRS.

    • Document the authentication results, and other comments in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

Procedures for Resolving the Account when the Identity Theft Return is Posted or Unpostable 147 and the Account contains an Unreversed Taxpayer Protection Program (TPP) Indicator
  1. Prior to taking any actions in this IRM section, authentication procedures should have been completed, see IRM 21.1.3.2.3, Required Taxpayer Authentication, and IRM 21.1.3.2.4, Additional Taxpayer Authentication, as required by the IRM, based on the account issues.

  2. Take the following actions to resolve the account when the identity theft return is posted to the account and the account contains an unreversed transaction code (TC) 971 action code (AC) 129 or TC 971 AC 124, OR the return is unpostable (UP) 147 and the account contains an unreversed TC 971 AC 129:

    IF THEN
    1
    The account contains an unreversed TC 971 AC 527 on command code (CC) ENMOD
    • Input a TC 972 AC 129, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • Open an IDRS control base with the following information:
      C#,IDT,M,MISC
      1487311111,*

    • If the account contains an unreversed TC 971 AC 121 or TC 971 AC 124 (the document locator number (DLN) in the MISC field of the TC 971 AC 124 matches the DLN of the identity theft return), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • If the taxpayer states they received a refund from the identity theft return, see IRM 21.4.5.12, How to Repay an Erroneous Refund or Return an Erroneous Refund Check or Direct Deposit, to advise the taxpayer to return the refund and initiate Erroneous Refund Procedures.

    • See IRM 25.23.2.8.6.1.1, Resolving Tax-Related Accounts with TC 971 AC 527 WI BREACH DSABLD.

    • Verify the taxpayer's address and update, as necessary.

    • For identity theft (IDT) returns with a filing status of married filing jointly (MFJ) and the taxpayers (TPs) normally file MFJ, update the address for both TPs.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, update the address for the TP calling. Do not change the address for the other TP.

    • Send a Letter 4674C, Identity Theft Post-Adjustment Victim Notification Letter, to the verified address.

    • Use the return address code "TP" and signature code "KA" .

      Note:

      Employees on Cincinnati Service Center (CSC) IDRS will input the letter with return address code "CP" and the signature code "KA" .

    • Use suggested paragraphs “B78abwy” as applicable. Do not include any paragraph referring the taxpayer to an online service.

    • Include the ID Theft toll-free number (1-800-908-4490) with hours of operation, 7:00 a.m. to 7:00 p.m. local time.

    • For IDT returns with a filing status of MFJ and the TPs normally file MFJ, address the letter to both TPs.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, only send the letter to the TP calling. Do not send a letter to the other TP. For IDT returns with a filing status of MFJ and the TPs normally file MFJ, input a TC 971 AC 506 with the MISC field "WI AM OTHER" as applicable, on both accounts.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, input the MISC field "WI AM OTHER" for the TP calling. Input the MISC field of "WI PRP DDB" for the other TP.

    • If the taxpayer is the spouse on a jointly filed return and the refund is being held under the primary TIN due the multiple filing condition (DUPTIN), take no action to release the refund, see IRM 21.6.7.4.5, Multiple Uses of Taxpayer Identification Numbers - CP 36F/TRNS36F (DUPTIN Filing Condition).

    • If the taxpayer states they will be filing a return, or was unable to file a return electronically, then the taxpayer must file a paper return by mail to the Internal Revenue Service (IRS). Provide the taxpayer with the Submission Processing Campus address for their state per Where to File - Forms and Payments. Advise the taxpayer to not attach the TPP letter to their return because it will delay the processing of the return.

    • If the taxpayer is filing a return, advise the taxpayer they can either expect their refund or a notice within 16 weeks from the received date of their return.

    • If the taxpayer is not required to file or has already mailed their return into the IRS, do not advise them to mail a return into the IRS.

    • Document the authentication results, and other comments in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    2
    The account does not contain an unreversed TC 971 AC 527 on CC ENMOD
    • Input a TC 972 AC 129, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen

    • Open an IDRS control base with the following information:
      C#,IDT,M,MISC
      1487311111,*

    • If the account contains an unreversed TC 971 AC 121 or TC 971 AC 124 (the DLN in the MISC field of the TC 971 AC 124 matches the DLN of the identity theft return), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • If the taxpayer states they received a refund from the identity theft return, see IRM 21.4.5.12, How to Repay an Erroneous Refund or Return an Erroneous Refund Check or Direct Deposit, to advise the taxpayer to return the refund and initiate Erroneous Refund Procedures.

    • Verify the taxpayer's address and update, as necessary.

    • For IDT returns with a filing status of MFJ and the TPs normally file MFJ, update the address for both TPs.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, update the address for the TP calling. Do not change the address for the other TP.

    • Send a Letter 4674C, Identity Theft Post-Adjustment Victim Notification Letter, to the verified address. Use the return address code "TP"

      Note:

      Employees on CSC IDRS will need to input the letter with return address code "CP" .

      and the signature code "KA" .

    • Use suggested paragraphs “B78abwy” as applicable. Do not include any paragraph referring the taxpayer to an online service.

    • Include the ID Theft toll-free number (1-800-908-4490) with hours of operation, 7:00 a.m. to 7:00 p.m. local time.

    • For IDT returns with a filing status of MFJ and the TPs normally file MFJ, address the letter to both TPs.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, only send the letter to the TP calling. Do not send a letter to the other TP.

    • Input a TC 971 AC 506 with MISC field "WI PRP OTHER1" per Exhibit 25.25.4-1, Miscellaneous Fields Used When Inputting Transaction Code (TC) 971 Action Code (AC) 506.

    • For IDT returns with a filing status of MFJ and the TPs normally file MFJ, input a TC 971 AC 506 with the MISC field "WI PRP OTHER1" , on both accounts.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, input the MISC field "WI PRP OTHER1" for the TP calling. Input the MISC field of "WI PRP DDB" for the other TP.

    • If the taxpayer is the spouse on a jointly filed return and the refund is being held under the primary TIN due the multiple filing condition (DUPTIN), see IRM 21.6.7.4.5, Multiple Uses of Taxpayer Identification Numbers - CP 36F/TRNS36F (DUPTIN Filing Condition).

    • If the taxpayer states they will be filing a return, or was unable to file a return electronically, then the taxpayer must file a paper return by mail to the IRS. Provide the taxpayer with the Submission Processing Campus address for their state per Where to File - Forms and Payments. Advise the taxpayer to not attach the TPP letter to their return because it will delay the processing of the return.

    • If the taxpayer is filing a return, advise the taxpayer they can either expect their refund or a notice within 16 weeks from the received date of their return.

    • If the taxpayer is not required to file or has already mailed their return into the IRS, do not advise them to mail a return into the IRS.

    • Document the authentication results, and other comments in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    3
    The identity theft return is UP 147
    • Take no action to resolve the UP 147.

    • Input a TC 972 AC 129, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • If the account contains an unreversed TC 971 AC 121 or TC 971 AC 124 (the DLN in the MISC field of the TC 971 AC 124 matches the DLN of the identity theft return), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-5, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • Verify the taxpayer's address and update, as necessary.

    • For IDT returns with a filing status of MFJ and the TPs normally file MFJ, update the address for both TPs.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, update the address for the TP calling. Do not change the address for the other TP.

    • Send a Letter 4674C, Identity Theft Post-Adjustment Victim Notification Letter, to the verified address. Use the return address code "TP" and signature code "KA" .

      Note:

      Employees on CSC IDRS will need to input the letter with return address code "CP" and the signature code "KA" .

    • Use suggested paragraphs “B78abwy” as applicable. Do not include any paragraph referring the taxpayer to an online service.

    • Include the ID Theft toll-free number (1-800-908-4490) with hours of operation, 7:00 a.m. to 7:00 p.m. local time.

    • For IDT returns with a filing status of MFJ and the TPs normally file MFJ, address the letter to both TPs.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, only send the letter to the TP calling. Do not send a letter to the other TP.

    • Input a TC 971 AC 506 with MISC field "WI PRP OTHER1" per Exhibit 25.25.4-1, Miscellaneous Fields Used When Inputting Transaction Code (TC) 971 Action Code (AC) 506.

    • For IDT returns with a filing status of MFJ and the TPs normally file MFJ, input a TC 971 AC 506 with the MISC field "WI PRP OTHER1" , on both accounts.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, input the MISC field "WI PRP OTHER1" for the TP calling. Input the MISC field of "WI PRP DDB" for the other TP.

    • If the taxpayer is the spouse on a jointly filed return and the refund is being held under the primary TIN due the multiple filing condition (DUPTIN), see IRM 21.6.7.4.5, Multiple Uses of Taxpayer Identification Numbers - CP 36F/TRNS36F (DUPTIN Filing Condition).

    • If the taxpayer states they will be filing a return, or was unable to file a return electronically, then the taxpayer must file a paper return by mail to the IRS. Provide the taxpayer with the Submission Processing Campus address for their state per Where to File - Forms and Payments. Advise the taxpayer to not attach the TPP letter to their return because it will delay the processing of the return.

    • If the taxpayer is filing a return, advise the taxpayer they can either expect their refund or a notice within 9 weeks from the received date of their return.

    • If the taxpayer is not required to file or has already mailed their return into the IRS, do not advise them to mail a return into the IRS.

    • Document the authentication results, and other comments in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

Procedures for Resolving the Account when the Identity Theft Return is on MFT 32 or has been Archived
  1. Prior to taking any actions in this IRM section, authentication procedures should have been completed, see IRM 21.1.3.2.3, Required Taxpayer Authentication, and IRM 21.1.3.2.4, Additional Taxpayer Authentication, as required by the IRM, based on the account issues.

  2. Take the following actions to resolve the account when the identity theft return is on MFT 32 or has been archived:

    IF THEN
    1
    The account contains an unreversed transaction code (TC) 971 action code (AC) 527 on command code (CC) ENMOD
    • Verify the taxpayer’s address and update, as necessary.

    • For identity theft (IDT) returns with a filing status of married filing jointly (MFJ) and the taxpayers (TPs) normally file MFJ, update the address for both TPs.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, update the address for the TP calling. Do not change the address for the other TP.

    • See IRM 25.23.2.8.6.1.1, Resolving Tax-Related Accounts with TC 971 AC 527 WI BREACH DSABLD.

    • Send a Letter 4674C, Identity Theft Post-Adjustment Victim Notification Letter.

    • Use the return address code "TP" and signature code "KA" .

      Note:

      Employees on Cincinnati Service Center (CSC) IDRS will input the letter with return address code "CP" and the signature code "KA" .

    • Use suggested paragraphs “B78abwy” as applicable. Do not include any paragraph referring the taxpayer to an online service.

    • Include the ID Theft toll-free number (1-800-908-4490) with hours of operation 7:00 a.m. to 7:00 p.m. local time.

    • For IDT returns with a filing status of MFJ and the TPs normally file MFJ, address the letter to both TPs.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, only send the letter to the TP calling. Do not send a letter to the other TP.

    • For IDT returns with a filing status of MFJ and the TPs normally file MFJ, input a TC 971 AC 506 with the MISC field "WI AM OTHER" on both accounts.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, input the MISC field "WI AM OTHER" for the TP calling. Input the MISC field of "WI PRP DDB" for the other TP.

    • If the taxpayer is the spouse on a jointly filed return and the refund is being held under the primary TIN due the multiple filing condition (DUPTIN), see IRM 21.6.7.4.5, Multiple Uses of Taxpayer Identification Numbers - CP 36F/TRNS36F (DUPTIN Filing Condition).

    • If the taxpayer states they will be filing a return, or was unable to file a return electronically, then the taxpayer must file a paper return by mail to the Internal Revenue Service (IRS). Provide the taxpayer with the Submission Processing Campus address for their state per Where to File - Forms and Payments. Advise the taxpayer to not attach the TPP letter to their return because it will delay the processing of the return.

    • If the taxpayer is filing a return, advise the taxpayer they can either expect their refund or a notice within 9 weeks from the received date of their return.

    • If the taxpayer is not required to file or has already mailed their return into the IRS, do not advise them to mail a return into the IRS.

    • Document the authentication results, and other comments in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    2
    The account does not contain an unreversed TC 971 AC 527 on CC ENMOD
    • Verify the taxpayer's address and update, as necessary.

    • For IDT returns with a filing status of MFJ and the TPs normally file MFJ, update the address for both TPs.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, update the address for the TP calling. Do not change the address for the other TP.

    • Send a Letter 4674C, Identity Theft Post-Adjustment Victim Notification Letter, to the verified address. Use the return address code "TP"

      Note:

      Employees on CSC IDRS will input the letter with return address code "CP" .

      and the signature code "KA" .

    • Use suggested paragraphs “B78abwy” as applicable. Do not include any paragraph referring the taxpayer to an online service.

    • Include the ID Theft toll-free number (1-800-908-4490) with hours of operation, 7:00 a.m. to 7:00 p.m. local time.

    • For IDT returns with a filing status of MFJ and the TPs normally file MFJ, address the letter to both TPs.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, only send the letter to the TP calling. Do not send a letter to the other TP.

    • Input a TC 971 AC 506 with MISC field "WI PRP OTHER1" per Exhibit 25.25.4-1, Miscellaneous Fields Used When Inputting Transaction Code (TC) 971 Action Code (AC) 506.

    • For IDT returns with a filing status of MFJ and the TPs normally file MFJ, input a TC 971 AC 506 with the MISC field "WI PRP OTHER1" on both accounts.

    • For IDT returns with a filing status of MFJ and the TPs are unrelated, input the MISC field "WI PRP OTHER1" for the TP calling. Input the MISC field of "WI PRP DDB" for the other TP.

    • If the taxpayer is the spouse on a jointly filed return and the refund is being held under the primary TIN due the multiple filing condition (DUPTIN), see IRM 21.6.7.4.5, Multiple Uses of Taxpayer Identification Numbers - CP 36F/TRNS36F (DUPTIN Filing Condition).

    • If the taxpayer states they will be filing a return, or was unable to file a return electronically, then the taxpayer must file a paper return by mail to the IRS. Provide the taxpayer with the Submission Processing Campus address for their state per Where to File - Forms and Payments. Advise the taxpayer to not attach the TPP letter to their return because it will delay the processing of the return.

    • If the taxpayer is filing a return, advise the taxpayer they can either expect their refund or a notice within 9 weeks from the received date of their return.

    • If the taxpayer is not required to file or has already mailed their return into the IRS, do not advise them to mail a return into the IRS.

    • Document the authentication results, and other comments in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS), select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

Taxpayer Protection Program (TPP) Issue Resolved - Refund Not Received

  1. Taxpayers may contact the IRS after their Taxpayer Protection Program (TPP) issue has been resolved to determine when their refund will be issued.

  2. Prior to taking any actions in this IRM section, complete authentication procedures, see IRM 21.1.3.2.3, Required Taxpayer Authentication, and IRM 21.1.3.2.4, Additional Taxpayer Authentication, as required by the IRM, based on the account issues.

  3. If the taxpayer states they have completed authentication and are checking on their refund; ask if they have allowed the appropriate time frame for the refund to be received. In most cases, the taxpayer was advised to allow 9 weeks (16 weeks for duplicate filing cases) for the refund to be received. Advise the taxpayer to allow the appropriate time frame for processing from the date they authenticated and to review their return processing status at Where’s My Refund?, on irs.gov or the IRS2Go mobile app for smart phones.

  4. If the taxpayer states they have allowed the processing time frame, research the account for any open or unresolved TPP issues. If all TPP issues have not been resolved, see IRM 25.25.6.6.5, Taxpayer Protection Program (TPP) Issue not Resolved.

  5. If all TPP issues have been resolved and the taxpayer allowed the appropriate time frame to receive the refund, follow the chart below to respond to the taxpayer and resolve the account:

    IF THEN
    1
    The return is posted to the account (transaction code (TC) 150 present) and the refund was issued (TC 846/TC 840 or refund offset indicators present).
    Follow Normal Refund Inquiry Procedures see IRM 21.4, Refund Inquiries.
    2
    The return is posted on the account (TC 150 present) and the refund is held on the account with a -R Freeze.
    Refer to IRM 21.5.6.4.35.3, -R Freeze Overview for Accounts With Return Integrity Verification Operations (RIVO) Involvement, for additional procedures.
    3
    • Command code (CC) TRDBV shows the return is/was DELETED as an unpostable (UP) 147 RC "8" for more than 3 weeks.

      AND

    • There is no open or closed control to IDRS number "1487300500" .

    Complete a Form 4442/e-4442 to RIVO using "RICS RIVO - UP 147 RC 8" queue. Advise the taxpayer to allow 9 weeks for processing.
    4
    • The MFT 32 reversal process has started, see IRM 25.25.6.7.1.2, Return Integrity Verification Operations (RIVO) Employees MFT 32 Reversal Procedures, for additional information.

      AND

    • There is an open control to IDRS number "1487355555" .

      AND

    • The 9 weeks (or 16 weeks for duplicate filing cases) has passed since the MFT 32 reversal procedures were started.

    • Advise the taxpayer to allow 60 days from the date of the call for the account to be resolved.

    • If after 60 days and the account is not resolved, initiate a Form 4442/e-4442 using "RICS RIVO - MFT Reversal" queue. Advise the taxpayer to allow 60 days from the date of the Form 4442.

    5
    • The MFT 32 reversal process has started, see IRM 25.25.6.7.1.2, Return Integrity Verification Operations (RIVO) Employees MFT 32 Reversal Procedures, for additional information.

      AND

    • There is an open or closed control to IDRS number "1487355555" .

      AND

    • A Letter 418C, was issued.

    Advise the taxpayer to respond to the Letter 0418C. If the taxpayer did not receive the Letter 0418C, advise the taxpayer they must file a paper return to the Internal Revenue Service by mail. Provide the taxpayer with the following address: Internal Revenue Service, Stop 46B - ATSC, 4800 Buford Highway, Chamblee, GA 30341
    6
    The return is posted and the refund is held and the account contains a TC 971 action code (AC) 129 or a TC 972 AC 129 and it has been 9 weeks or more since the IDRS control base was opened with activity codes "NONIDT" , "NONIDTRESQ" , "NONIDTBKLD" , or "NONIDTREV" .
    • Complete a Form 4442/e-4442 to RIVO using the "RICS RIVO Unresolved Module Freeze Only" queue.

    • Advise the taxpayer to allow 60 days.

Taxpayer Protection Program (TPP) Issue Not Resolved

  1. There are instances when the taxpayer previously authenticated and filed the return, and was advised that their Taxpayer Protection Program (TPP) issue had been resolved and they would be receiving their refund within 9 weeks (16 weeks for duplicate filing cases), however the account still contains an unresolved TPP issue.

  2. Prior to taking any actions in this IRM section, authentication procedures should have been completed, see IRM 21.1.3.2.3, Required Taxpayer Authentication, and IRM 21.1.3.2.4, Additional Taxpayer Authentication, as required by the IRM, based on the account issues.

  3. The chart below contains examples of open or unresolved TPP issues:

    IF AND
    1
    The return is posted and the refund is held
    The account contains an unreversed transaction code (TC) 971 action code (AC) 129 and no open control to IDRS number 14873XXXXX
    2
    The return is posted and no refund was issued or being held
    The account contains a TC 971 AC 129 and a TC 972 AC 129 and the return information has been reversed
    3
    A return has posted (may or may not be the taxpayer’s return)
    The account contains another return that is unpostable (UP) 126 reason code (RC) "0" (may or may not be the taxpayer’s return)
    4
    The return is UP 126 RC "0"
    The return is the taxpayer’s return
    5
    The UP 126 RC "0" issue was resolved
    The return in question is the taxpayer’s return and has posted to MFT 32 (a TC 976 will be present) and a TC 971 AC 111 will appear on MFT 30 and will contain the DLN of the return in question in the MISC field
    6
    The UP 126 RC "0" issue was resolved
    The return was archived/deleted - CC UPTIN shows URC "D" and/or CC TRDBV shows "GUF VOIDED/DELETED" and the CC TRDBV CODES screen shows UP 126 RC "0"

  4. If the account contains any of the scenarios in the table in paragraph 3 above, follow the table below to respond to the caller:

    IF AND THEN
    1
    The account contains an unresolved TPP issue as indicated in the table in paragraph 3 above
    AMS contains notes stating the caller previously authenticated (issue type such as TPP-HIGH RISK PASSED/ TAC Passed, etc.) Transfer the caller to the TPP line:
    • English - #1018

    • Spanish - #1019

    2
    The account contains an unresolved TPP issue
    AMS does not contain notes indicating the caller previously authenticated and the caller has the TPP letter See IRM 25.25.6.6.1, Procedures for when the Caller has Received a Taxpayer Protection Program (TPP) Letter

    Exception:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

    3
    The account contains an unresolved TPP issue
    AMS does not contain notes indicating the caller previously authenticated and the caller does not have the TPP letter or cannot locate it See IRM 25.25.6.6.2, Procedures for when the Caller has Not Received or Lost the Taxpayer Protection Program (TPP) Letter

    Exception:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Referring the Caller to the Taxpayer Assistance Center (TAC) - Non-Taxpayer Protection Program Assistors

  1. For Non Taxpayer Protection Program (TPP) assistors, if the caller cannot provide a verifiable address that matches command code (CC) ENMOD or CC TRDBV, or the caller received a Letter 5747C, Potential Identity Theft during Original Processing - TAC AUTH ONLY, or Account Management Services (AMS) notes indicate the caller was previously sent to the Taxpayer Assistance Center (TAC) because they failed high risk authentication, advise the caller they cannot be authenticated over the phone and must visit a TAC office, and follow the table below to advise the caller:

    IF THEN
    1
    The caller cannot provide a verifiable address or the caller has received a Letter 5747C (SP - for Spanish)
    • If the caller cannot provide a verifiable address, advise the caller they must go to the TAC - ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

      Exception:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

    • If Letter 5747C was received, advise the caller can first visit the IDverify website, and if unable to authenticate, they must visit the TAC.

    • The caller must take the following information when going to the TAC

    • The TPP letter - (if they have it)

    • An unsigned copy of the return they filed (current year/prior year)

    • An unsigned copy of the return for a year prior to the one in question (if they filed one)

    • Any supporting documents for each return such as Forms W-2, Forms 1099, Schedule C, Schedule F, etc.

    • The caller must take the documentation needed to authenticate their identity at the TAC, see IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC.

    • Provide the caller with the toll-free TAC Appointment Line number (844-545-5640) to schedule an appointment. Hours of operation: 7:00 a.m. to 7:00 p.m. local time; Hawaii and Alaska follow Pacific Time Zone.

    • Document the authentication results, and other comments in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    2
    If the caller states they are unable to go to the TAC ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • Advise the caller they can mail legible copies of their information and documentation (listed in the block 1 above) to: Internal Revenue Service, Stop 6579 AUSC, 3651 S IH 35, Austin, TX 73301.

    • Document the authentication results, and other comments in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Notate the caller was directed to visit a TAC office but stated they are unable to go and the reason why.

    • Advise the caller to allow 9 weeks from the date they mailed their response to receive their refund or additional correspondence.

    • No other account action is necessary.

MFT 32 Procedures

  1. MFT 32 will contain tax returns that are known instances of identity theft. In the processing year, only unprocessed current tax year and the immediate prior tax year returns (for example, 2018 and 2019) can be moved/posted to MFT 32 or moved from MFT 32 to MFT 30. Returns posted to MFT 30 (TC 150 present) cannot be moved to MFT 32. Unprocessed returns can be moved/posted to MFT 32 using one of the following actions:

    • Posting a transaction code (TC) 971 action code (AC) 111 to MFT 30

    • Editing Special Processing Code (SPC) "T" on the return

  2. When a TC 971 AC 111 posts to MFT 30 it will contain the document locator number (DLN) of the identity theft return in the MISC field of the transaction. A TC 976 with the same DLN of the identity theft return will post on MFT 32. When SPC "T" is edited on the return, a TC 971 AC 111 will not appear on MFT 30.

    Note:

    If a return cannot be located on MFT 30, research command code (CC) IMFOLI to determine if a MFT 32 module is present. If present, review MFT 32 for the posting of a TC 976 containing the DLN of the return in question. Research CC TRDBV to obtain the return information.

  3. If an unprocessed current tax year or immediate prior tax year return is identified as an identity theft return, take the following actions:

    Note:

    Resolve the unpostable condition using the Integrated Automation Technologies (IAT) Taxpayer Verification Tool (TVT).

    Reminder:

    Beginning in cycle 47 of the processing year, returns for the immediate prior tax year (example: 2018) cannot be moved to or from MFT 32.

    IF AND THEN
    1
    Single/multiple return(s) for tax year 2019 or 2018 and are unpostable (UP) 126 reason code (RC) "0" .

    Note:

    Beginning in cycle 47 of the processing year 2020, returns for tax year 2018 cannot be moved to MFT 32.

    The return(s) is/are deemed identity theft.
    • Input TC 971 AC 111 on MFT 30, see Exhibit 25.25.6-7, Command Code (CC) FRM77 Transaction Code (TC) 971 Action code (AC) 111 Input Screen.

    • Using CC UPRES, close the unpostable(s) with a unpostable resolution code (URC) "6" include a computer condition code (CCC) "3" and input a release cycle in the REL CYC field that is one cycle beyond the current cycle (YYYYCC).

      Note:

      If an IDRS error message appears "EXISTING CCC 3" , post the return using CC UPRES with URC "0" , and include in the remarks "EXISTING CCC 3" .

    2
    Multiple returns for tax year 2019 or 2018 and are UP 126 RC "0" .

    Note:

    Beginning in cycle 47 of the processing year 2020, returns for tax year 2018 cannot be moved to MFT 32.

    One return is deemed identity theft and one return is deemed non-identity theft (valid and identity theft returns are unpostable).
    • For the identity theft return, input TC 971 AC 111 on MFT 30, see Exhibit 25.25.6-7, Command Code (CC) FRM77 Transaction Code (TC) 971 Action Code (AC) 111 Input Screen.

    • For the identity theft return, using CC UPRES, close the unpostable with a URC "6" include a CCC "3" and input a release cycle in the REL CYC field that is one cycle beyond the current cycle (YYYYCC).

      Note:

      If an IDRS error message appears "EXISTING CCC 3" , post the return using CC UPRES with URC "0" , and include in the remarks "EXISTING CCC 3" .

    • For the non-identity theft return that is UP 126 RC "0" , follow IRM 25.25.6.5, Responding to the Taxpayer and Case Resolution for the Taxpayer Protection Program (TPP) Telephone Assistors and Taxpayer Assistance Center (TAC) Assistors, to resolve the unpostable. Include a release cycle in the REL CYC field that is one cycle beyond the current cycle (YYYYCC).

    3
    The identity theft return is UP 126 RC "0" and is for tax year 2019 or 2018.

    Note:

    Beginning in cycle 47 of the processing year 2020, returns for tax year 2018 cannot be moved to MFT 32.

    There is a TC 150 posted on the account.
    • For the unpostable identity theft return, input TC 971 AC 111 on MFT 30, see Exhibit 25.25.6-7, Command Code (CC) FRM77 Transaction Code (TC) 971 Action Code (AC) 111 Input Screen.

    • Using CC UPRES, close the unpostable with a URC "6" include a CCC "3" .

      Note:

      If an IDRS error message appears "EXISTING CCC 3" , post the return using CC UPRES with URC "0" , and include in the remarks "EXISTING CCC 3" .

MFT 32 Reversal Procedures

  1. Returns that have been moved to MFT 32 as identity theft returns may be moved to MFT 30 as long as the following conditions are met:

    • The taxpayer has been authenticated and has confirmed that the return on MFT 32 is their return

    • The return is for the current tax year (2019) or the immediate preceding tax year (2018)

    • The return for the immediate preceding tax year (2018) is being moved prior to cycle 47 of the current processing year (2020)

    • A transaction code (TC) 971 action code (AC) 111 for the same return has not been previously input on MFT 32 (the document locator number (DLN) in the MISC field of the TC 971 AC 111 on MFT 32 does not match the return needing to be moved)

    • The account has not been resequenced or merged in the current or prior processing year, see IRM 3.13.5.25, Transaction Codes Used to Merge Accounts, and Document 6209, Section 8A - Master File Codes, (TC 005/006) for a list of transactions codes indicating a merged account.

      Note:

      If a TC 971 AC 111 is input on MFT 32 after the account has been resequenced or merged, the TC 971 AC 111 will go unpostable (UP) 168 reason code (RC) "0" .

  2. When it is determined that a return was incorrectly moved to MFT 32, see the appropriate IRM section listed below:

    FOR THEN
    Taxpayer Protection Program (TPP) Assistors and Identity Theft Victims Assistance (IDTVA) employees working Correspondence Imaging System (CIS) inventory See IRM 25.25.6.7.1.1, Taxpayer Protection Program (TPP) Assistors, Taxpayer Assistance Center (TAC) Assistors, and Identity Theft Victims Assistance (IDTVA) Assistors MFT 32 Reversal Procedures
    RIVO employees working the e-4442 RICS RIVO Complex Issue Not ID Theft queue, OARs, etc. See IRM 25.25.6.7.1.2, Return Integrity Verification Operations (RIVO) Employees MFT 32 Reversal Procedures

Taxpayer Protection Program (TPP) Assistors, Taxpayer Assistance Center (TAC) Assistors, and Identity Theft Victims Assistance (IDTVA) Assistors MFT 32 Reversal Procedures
  1. Taxpayer Protection Program (TPP) Assistors, Taxpayer Assistance Center (TAC) Assistors, and Identity Theft Victims Assistance (IDTVA) employees, should take the following actions if the identity of the caller/inquiry has been authenticated and the taxpayer identification number (TIN) owner filed the return:

    Note:

    IDTVA employees should follow these procedures when working Correspondence Imaging System (CIS) inventory that requires an adjustment after the MFT 32 return has been moved back to MFT 30. IDTVA employees should resolve their CIS case following normal account resolution procedures once the return has posted to MFT 30.

    • Input transaction code (TC) 971 action code (AC) 111 on MFT 32, include the document locator number (DLN) of the return to be moved to MFT 30 and include the notice suppression, see Exhibit 25.25.6-7, Command Code (CC) FRM77 Transaction Code (TC) 971 Action Code (AC) 111 Input Screen.

      Note:

      Only one TC 971 AC 111 containing the same DLN can be input on MFT 32. If a TC 971 AC 111 was input on MFT 32 but the return did not post to MFT 30, the return will need to be reprocessed to MFT 30.

    • Open a control base on MFT 30 containing the following information (if not already present):
      C#,MFT32REV,M,32RV
      1487355555,*

    • If the taxpayer is not a victim of identity theft for the tax period of the return, and there is a TC 971 AC 506 posted in error, reverse the TC 971 AC 506 by inputting a TC 972 AC 506 "WI IVO IRSERR" , see Exhibit 25.23.2-9, IMF Only TC 972 AC 506 Tax-Related, Reversal of Identity Theft Case Closure, IRS Identified.

    • When reversing the TC 971 AC 506, if there is a TC 971 AC 522 posted in error for the same tax period, reverse the TC 971 AC 522 with a TC 972/ AC 522 "WI RICS NOIDT" , see IRM 25.23.2-11, IMF Only TC 972 AC 522 - Reversal of TC 971 AC 522.

Return Integrity Verification Operations (RIVO) Employees MFT 32 Reversal Procedures
  1. Return Integrity Verification Operation (RIVO) may receive requests for MFT 32 reversals in the following inventory:

    • Accounts Management System (AMS) e-4442 "RICS RIVO Complex Issue Not ID Theft" queue

    • AMS e-4442 "RICS RIVO-TPP" queue

    • Inventory assigned by an RIVO analyst

      Reminder:

      The control base activity field can show what actions have been taken or need to be taken, see Exhibit 25.25.6-9.

  2. RIVO will move the returns from MFT 32 to MFT 30 using the following procedures:

    • Input a transaction code (TC) 971 action code (AC) 111 on MFT 32.

      Note:

      The conditions in IRM 25.25.6.7.1, MFT 32 Reversal Procedures, must be met.

    • Print the return from the Employee User Portal, request the return using CC TRPRT, or request the return from Files. Once the return is obtained, RIVO will send the return to Submission Processing (SP) for processing.

  3. The following conditions will require the return to be requested from Files and sent to SP for processing:

    • The return is for tax year 2017 or prior

    • The return is for the immediate preceding tax year (2018) and is being moved after cycle 47 of the current processing year (2020)

    • A TC 971 AC 111 is present on MFT 32 for the same return (same document locator number (DLN) in the MISC field of the TC 971 AC 111) and the return did not post to MFT 30

    • The account has been resequenced or merged in the current or prior processing year

    • A TC 971 AC 111 is unpostable (UP) 168 reason code (RC) "0" on MFT 32

  4. Follow the chart below to initiate the MFT 32 reversal:

    IF AND THEN
    1
    The return is for the current tax year (2019) or the immediate preceding tax year (2018) and the return for the immediate preceding tax year is being moved prior to cycle 47 of the current processing year
    The MFT 32 module does not contain a posted TC 971 AC 111 for the same DLN or a TC 971 AC 111 that has gone UP 168 RC "0"
    • Input TC 971 AC 111 on MFT 32, include the DLN of the return to be moved to MFT 30 and include the notice suppression, see Exhibit 25.25.6-7, Command Code (CC) FRM77 Transaction Code (TC) 971 Action Code (AC) 111 Input Screen.

      Note:

      Only one TC 971 AC 111 containing the same DLN can be input on MFT 32. If a TC 971 AC 111 has already been input on MFT 32 but the return did not post to MFT 30, the return will need to be reprocessed to MFT 30.

    • Open a control base on MFT 30 containing the following information (if not already present):
      C#,MFT32REV,M,32RV
      1487355555,*

    • If the taxpayer is not a victim of identity theft for the tax period of the return, and there is a TC 971 AC 506 posted in error, reverse the TC 971 AC 506 by inputting a TC 972/ AC 506 "WI IVO IRSERR" , see Exhibit 25.23.2-9, IMF Only TC 972 AC 506 Tax-Related, Reversal of Identity Theft Case Closure, IRS Identified.

    • When reversing the TC 971 AC 506, if there is a TC 971 AC 522 posted in error for the same tax period, reverse the TC 971 AC 522 with a TC 972/ AC 522 "WI RICS NOIDT" , see IRM 25.23.2-11, IMF Only TC 972 AC 522 - Reversal of TC 971 AC 522.

    • Monitor the account for the return to post. After the return has posted, see IRM 25.25.6.7.1.2.1, Resolution Action for RIVO for MFT 32 Reversal Procedures.

    2
    The return/account meets one of the following:
    • The return is for tax year 2017 or prior

    • The return is for the immediate preceding tax year (2018) and is being moved after cycle 47 of the current processing year (2020)

    • The return is for any tax year and a TC 971 AC 111 with the same DLN is posted on MFT 32 and the return did not post to MFT 30

    • The return is for any year and the TC 971 AC 111 is UP 168 RC "0" on MFT 32

    See IRM 25.25.6.8, Archived - Deleted Return Reprocessing Procedures.

Resolution Actions for RIVO for MFT 32 Reversal Procedures
  1. Returns moved from MFT 32 will go unpostable (UP) 126 reason code (RC) "1" and be automatically posted to MFT 30 with a -R freeze.

  2. Once the return posts to MFT 30, review the account for the presence of a transaction code (TC) 971 action code (AC) 052 with a MISC field of "RRPNONIDT" . If present, the return has been selected for further income and withholding review by Return Integrity Verification Operations (RIVO).

  3. If multiple returns are present, compare the document locator number (DLN) of the TC 971 AC 052 to the DLN of the return(s) in question. The DLN of the return that matches the DLN of the TC 971 AC 052 (except for the document code) is the return selected by RIVO for additional income and withholding review. The DLN of the TC 971 AC 052 should match the DLN of the return in question except for the document code (4th and 5th digits) which will always be "77" , for example "≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡" .

  4. If the account contains a TC 971 AC 052 with "RRPIDT" in the MISC field and contains a TC 971 AC 052 with "RRPNONIDT" in the MISC field, then the DLN of the TC 971 AC 052 with "RRPNONIDT" in the MISC field will not match the DLN of the return. Utilize the DLN of the TC 971 AC 052 with "RRPIDT" in the MISC field to determine which return is being reviewed by RIVO for income verification.

  5. Follow the appropriate box in the chart below to determine the next actions on the account:

    IF THEN
    1
    The return was moved from MFT 32 to MFT 30 using a TC 971 AC 111 - command code (CC) TXMODA contains a TC 971 AC 052 without a MISC field or a TC 971 AC 052 with "RRPNONIDT" in the MISC field (the DLN of the TC 971 AC 052 matches the DLN of the return in question -unless the account also contains a TC 971 AC 052 with a MISC field of "RRPIDT" - (see paragraph 4 above for exception).
    • See IRM 25.25.3, Revenue Protection Verification Procedures for Individual Master File Returns, to verify the income on the return.

    • If the return verifies, release the refund, see IRM 25.25.13.9, Releasing the Refund.

    • If the return is in the Scheme Tracking and Referral System (STARS), update the return disposition to "DL" and add a note in STARS stating the reason the return is being deleted, see Exhibit 25.25.13-1, STARS Delete Reasons.

    • If the return does not verify, manually
      refer the return to the appropriate area for treatment. Do not update the return in STARS. When manually referring the return for treatment, close the control base with the following activity field:
      - For AQC referrals use activity "MAN2AQC"
      - For WOW referrals use activity "MAN2WOW"
      - For Exam referrals use activity "MAN2EXAM"

    • Update EFDS notes as appropriate.

    • Document the authentication results, and other comments in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Ensure all RIVO control bases are closed.

    2
    The return was moved from MFT 32 to MFT 30 using a TC 971 AC 111 - CC TXMODA does not contain a TC 971 AC 052 without a MISC field or the account contains a TC 971 AC 052 with a MISC field other than "RRPNONIDT" .
    • Release the refund as appropriate, see IRM 25.25.13.9, Releasing the Refund.

    • If the return is in STARS, update the return disposition to "DL" and add a note in STARS stating the reason the return is being deleted, see Exhibit 25.25.13-1, STARS Delete Reasons.

    • Update EFDS notes as appropriate.

    • Document the authentication results, and other comments in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Close all RIVO control bases.

    3
    The return was reprocessed to MFT 30
    Monitor the account until the return can be seen processing on CC TRDBV or CC FFINQ. Once the return can be seen in processing, consider the account actions complete and close all RIVO controls.

Archived - Deleted Return Reprocessing Procedures

  1. Archived or deleted returns may be present due to the Taxpayer Protection Program (TPP) procedures or previous Return Integrity Verification Operations (RIVO) inventory procedures. RIVO may receive notification of affected accounts via referrals, correspondence, or a report of the archived returns needing treatment.

  2. RIVO will ensure that returns filed by the taxpayer are processed and refunds are released. If an archived or deleted return is deemed as the taxpayer’s return, RIVO will take the following actions:

    Note:

    If the Assessment Statute Expiration Date (ASED) is imminent (within 120 days) or has expired, see IRM 25.25.6.9, RIVO Statute Procedures for TPP Returns.

    • Obtain the return.

    • If Electronically (ELF) filed, request the return using command code (CC) TRPRT; if MeFile, request the return using Employee User Portal (EUP). Continue to bullet 4.

    • If paper filed, RIVO will request the return using CC ESTABD.
      ♦ If the paper return is located in a different Service Center, send an email request to the Paper Returns Funny Box Point of Contact, see Form 4442 Unresolved Module Freeze Job Aid, for a listing of the contacts.
      ♦ If the paper return is not received after 3 weeks, ESTABD the return a second time using definer "V" .
      ♦ If the return cannot be obtained from files after two attempts, contact the taxpayer by telephone or send a Letter 0418C, Amended/Original Return Unavailable; Copy Requested, requesting the return. Monitor the account until the return is received or until 45 days have passed from the issue date of the Letter 0418C.
      ♦ When the return is received from the taxpayer, continue to bullet 4.

    • If the taxpayer is not a victim of identity theft for the tax period of the return, and there is a transaction code (TC) 971 action code (AC) 506 posted in error, reverse the TC 971 AC 506 by inputting a TC 972 AC 506 "WI IVO IRSERR" , see Exhibit 25.23.2-9, IMF Only TC 972 AC 506 Tax-Related, Reversal of Identity Theft Case Closure, IRS Identified.

    • When reversing the TC 971 AC 506, if there is a TC 971 AC 522 posted in error for the same tax period, reverse the TC 971 AC 522 with a TC 972 AC 522 "WI RICS NOIDT" , see IRM 25.23.2-11, IMF Only TC 972 AC 522 - Reversal of TC 971 AC 522.

    • If there is a TC 971 AC 506 with "OMM" in the MISC field on CC ENMOD for a different tax period, input a TC 971 AC 506 "WI PRP OTHER1" .

    • After printing or when the return is received, stamp the return in the upper left-hand corner using the RIVO stamp.

    • Line through the DLN.

    • Edit Special Processing Code (SPC) "B". Circle out any notation of SPC "M" .

    • Circle out any notation of "copy" or "amended" .

    • If not already present, edit the return received date on the return, see IRM 3.11.3.8.2.1, Types of Received Dates, for valid handwritten received dates. Use the “interest penalty date” in CC TRDBV, access code “IA” is equal to the received date of the return, see IRM 3.11.3.8.2, Determining Received Dates.

      Note:

      Do not take any action for any missing documentation. SP will correspond with the taxpayer for the missing information.

    • Send the return to SP for processing, see IRM 3.10.73.6, Batching Unnumbered Returns and Documents.

    • If you are working an Identity Theft Assistance Request (ITAR) or Operations Assistance Request (OAR) follow procedures in IRM 25.25.2.12, Special Procedures for Returns Previously Identified as Identity Theft.

    • If the return is in the Scheme Tracking and Referral System (STARS), update the return disposition to "DL" and add a note in STARS stating the reason the return is being deleted, see Exhibit 25.25.13-1, STARS Delete Reasons.

    • Update the open 148XXXXXXX control base on MFT 30 with the following information:
      CXX,RTP-MMDD (where MMDD is the month and day you are sending the return to SP)
      1487355555,*

RIVO Statute Procedures for TPP Returns

  1. The Assessment Statute Expiration Date (ASED) is generally determined as three years after the return due date or the IRS received date, whichever is later. The IRS must assess any tax on the return to the account within 3 years of the date the return was filed. The ASED is considered imminent if the received date of the return plus 3 years is within 90 days of the 3-year assessment limitation. The ASED is barred if the received date of return plus 3 years has passed the 3-year limitation.

  2. Return Integrity Verification Operations (RIVO) will reprocess returns deemed belonging to the taxpayer identification number (TIN) owner that were archived/deleted or cannot be moved systemically from MFT 32.

  3. RIVO will follow the chart below to determine the appropriate action for statute imminent or statute barred returns:

    IF THEN
    1
    The ASED is more than 90 days but less than 120 days
    OR
    The return has a tax liability of zero on the total tax line of the return.
    • Obtain the return.

    • If Electronically (ELF) filed, request the return using command code (CC) TRPRT; if MeFile, request the return using Employee User Portal (EUP). Continue to bullet 4.

    • If paper filed, RIVO will request the return using CC ESTABD.
      ♦ If the paper return is located in a different Service Center, send an email request to the Paper Returns Funny Box Point of Contact, see Form 4442 Unresolved Module Freeze Job Aid, for a listing of the contacts.
      ♦ If the paper return is not received after 3 weeks, ESTABD the return a second time using definer "V" .
      ♦ If the return cannot be obtained from files after two attempts, contact the taxpayer by telephone or send a Letter 0418C, Amended/Original Return Unavailable; Copy Requested, requesting the return. Monitor the account until the return is received or until 45 days have passed from the issue date of the Letter 0418C.
      ♦ When the return is received from the taxpayer.

    • If the taxpayer is not a victim of identity theft for the tax period of the return, and there is a transaction code (TC) 971 action code (AC) 506 posted in error, reverse the TC 971 AC 506 by inputting a TC 972 AC 506 "WI IVO IRSERR" , see Exhibit 25.23.2-9, IMF Only TC 972 AC 506 Tax-Related, Reversal of Identity Theft Case Closure, IRS Identified.

    • When reversing the TC 971 AC 506, if there is a TC 971 AC 522 posted in error for the same tax period, reverse the TC 971 AC 522 with a TC 972 AC 522 "WI RICS NOIDT" , see IRM 25.23.2-11, IMF Only TC 972 AC 522 - Reversal of TC 971 AC 522.

    • If there is a TC 971 AC 506 with "OMM" in the MISC field on CC ENMOD for a different tax period, input a TC 971 AC 506 "WI PRP OTHER1" .

    • After printing or when the return is received, stamp the return in the upper left-hand corner using the RIVO stamp.

    • Line through the document locator number (DLN).

    • Edit Special Processing Code (SPC) "B" . Circle out any notation of SPC "M" .

    • Circle out any notation of "copy" or "amended" .

    • If not already present, edit the return received date on the return, see IRM 3.11.3.8.2.1, Types of Received Dates, for valid handwritten received dates. Use the “interest penalty date” in CC TRDBV, access code “IA” is equal to the received date of the return, see IRM 3.11.3.8.2, Determining Received Dates.

      Note:

      Do not take any action for any missing documentation. SP will correspond with the taxpayer for the missing information.

    • Walk the return through SP for processing, per local procedures.

    • If you are working an Identity Theft Assistance Request (ITAR) or Operations Assistance Request (OAR), take any additional actions required per IRM 25.25.2.12, Special Procedures for Returns Previously Identified as Identity Theft.

    • If the return is in the Scheme Tracking and Referral System (STARS), update the return disposition to "DL" and add a note in STARS stating the reason the return is being deleted, see Exhibit 25.25.13-1, STARS Delete Reasons.

    • After sending the return to processing, close the RIVO correspondence control base with an activity of "NONIDTRTN" .

    • Open a new control base on MFT 30 with the following information:
      C#,RTP-MMDD,M,MISC (where MMDD is the month and day you are sending the return to SP)
      1487355555,*

    2
    The ASED is imminent with 90 days OR less remaining and no TC 150 on the module with a total tax liability greater than zero claimed on the return
    • Prompt assessment procedures must be followed due to the imminent ASED.

    • Send an email to RIVO Statute Team using email box ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. The subject line should be" EXPEDITE for Quick Assessment" . The body of the email should include the TIN, tax period and DLN of the original return.

    • Open a new control base on MFT 30 to IDRS#1487755555

    • If the taxpayer is not a victim of identity theft for the tax period of the return, and there is a TC 971 AC 506 posted in error, reverse the TC 971 AC 506 by inputting a TC 972/ AC 506 "WI IVO IRSERR" , see Exhibit 25.23.2-9, IMF Only TC 972 AC 506 Tax-Related, Reversal of Identity Theft Case Closure, IRS Identified.

    • When reversing the TC 971 AC 506, if there is a TC 971 AC 522 posted in error for the same tax period, reverse the TC 971 AC 522 with a TC 972/ AC 522 "WI RICS NOIDT" , see IRM 25.23.2-11, IMF Only TC 972 AC 522 - Reversal of TC 971 AC 522.

    • If there is a TC 971 AC 506 with "OMM" in the MISC field on CC ENMOD for a different tax period, input a TC 971 AC 506 "WI PRP OTHER1" .

    • If the return is in the Scheme Tracking and Referral System (STARS), update the return disposition to "DL" and add a note in STARS stating the reason the return is being deleted, see Exhibit 25.25.13-1, STARS Delete Reasons.

    3
    The ASED is barred and the return has a tax liability greater than zero
    • Do not send the original return to processing. Create a dummy return with the following information:
      ♦Use the form type (Form 1040, Form 1040A, Form 1040EZ) and tax period used by the taxpayer.
      ♦Add “Dummy Return” at the top of the return
      ♦Complete the name, address, and TIN area of the return. Use the taxpayer’s most current address of record. Do not use CC IRPTR data as a valid address for the taxpayer.
      ♦Input zeros on the lines for the adjusted gross income (AGI), the taxable income (TXI), and the tax.
      ♦Enter "Dummy Return Prepared by IRS - Do Not Correspond for Signature" on the signature line.

    • Stamp the return in the upper left-hand corner using the RIVO stamp, edit SPC "B" .

    • Edit the return received date on the return, see IRM 3.11.3.8.2.1, Types of Received Dates, for valid handwritten received dates. Use the “interest penalty date” in CC TRDBV, access code “IA” is equal to the received date of the return,, see IRM 3.11.3.8.2, Determining Received Dates.

    • Send the return to SP for processing, see IRM 3.10.73.6, Batching Unnumbered Returns and Documents.

    • Update the activity field of the open control base to "RTP-MMDD" (where MMDD is the month and day you are sending the return to SP) and monitor for the return to post.

    • Input a history item “STATCASE” on the account.

    • If the taxpayer is not a victim of identity theft for the tax period of the return, and there is a TC 971 AC 506 posted in error, reverse the TC 971 AC 506 by inputting a TC 972/ AC 506 "WI IVO IRSERR" , see Exhibit 25.23.2-9, IMF Only TC 972 AC 506 Tax-Related, Reversal of Identity Theft Case Closure, IRS Identified.

    • When reversing the TC 971 AC 506, if there is a TC 971 AC 522 posted in error for the same tax period, reverse the TC 971 AC 522 with a TC 972/ AC 522 "WI RICS NOIDT" , see IRM 25.23.2-11, IMF Only TC 972 AC 522 - Reversal of TC 971 AC 522.

    • If there is a TC 971 AC 506 with "OMM" in the MISC field on CC ENMOD for a different tax period, input a TC 971 AC 506 "WI PRP OTHER1" .

    • If the return is in the Scheme Tracking and Referral System (STARS), update the return disposition to "DL" and add a note in STARS stating the reason the return is being deleted, see Exhibit 25.25.13-1, STARS Delete Reasons.

    • Once the return has posted on MFT 30, close the RIVO correspondence control base with an activity of "NONIDTRTN" .

    • Open a new control base as follows:
      C#,NONIDTRTN,M,MISC
      1487766666,*

    • Send an email to RIVO Statute Team using email box ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. The subject line should be Barred Assessment. The body of the email should include the TIN, tax period and DLN of the posted return and the DLN of the original return.

Taxpayer Protection Program (TPP) Repeater Letter 5216 - Taxpayer Cannot Authenticate

Individuals who have failed to authenticate on the phone and in person will be given the Letter 5216, Taxpayer Cannot Authenticate.

Letter 5216 is a fillable document located in the repository. Use the following http://core.publish.no.irs.gov/letters/pdf/l5216--2013-09-00.pdf or go to SERP, select the Forms/Letters/Pubs tab, click on Forms, Instructions and Publications: Under “View by Product number” change product type to “Letter”: Type “5216” in product number field.

The following are required fields in the Letter 5216:

  • Date

  • Last four digits of the taxpayer identification number (Example: Enter as ***-**-1234)

  • Form

  • Tax period(s) ended

  • Contact telephone number – 1-800-830-5084

  • IRS return address, 3651 South IH-35, Stop 6579 AUSC, Austin, Texas 73301

  • Taxpayer name and address. Use the name and address as it appears on CC TRDBV for the return that went unpostable UPC 126 RC 0.

  • Signature Line 1 Integrity & Verification Operations Line 2 Program Manager, RIVO is pre-filled.

Manually input a history item on command code (CC) ENMOD using CC ACTON. ACTON H, L5216-YYYY and document the call in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-6, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

If the taxpayer is calling regarding the Letter 5216, advise the caller to follow the guidance in the letter.

Manually issuing the Letter 4883C/SP, Potential Identity Theft during Original Processing

Letter 4883C/SP is issued for returns selected for the Taxpayer Protection Program (TPP) process and the address on the return is in the United States. The account may contain a transaction code (TC) 971 action code (AC) 123 with a MISC field of "STEP-UP AUTH" .

If the caller states they did not receive a TPP letter, the Letter 4883C/SP will be sent to the caller at either the address on the return that was filed per command code (CC) TRDBV, or the address on CC ENMOD, depending on which address the caller is able to verify.

Reminder:

No address will appear on the return on CC TRDBV if the return is paper filed and contains the same address as CC ENMOD.

All TPP letters are issued without a taxpayer identification number (TIN) therefore the Letter 4883C/SP must be issued without the TIN. Take the following actions to issue the Letter 4883C/SP to the caller:

  • Initiate the Integrated Automation Technologies (IAT) Letter Tool, see IAT Letter Job Aid

  • Delete the TIN in the TIN field and replace it with an asterisk (*), this action will populate the TIN field (01) in the letter with an asterisk

    Note:

    When sending multiple TPP letters, the IAT tool identifies the asterisk as a duplicate TIN. Click "Override" and continue with creating the letter.

  • Enter the tax year in field 02 (YYYY)

  • Copy and paste the document locator number (DLN) of the return into field 03 (For example: the DLN can be copied from the CC TRDBV - STAT HIST screen or from the MISC field of the TC 971 AC 124 - if present.)

  • Select paragraph "B & D"

  • Enter the form type, "1040/1040A/1040EZ/1040NR" , as appropriate, in field 04

  • For fields 06 - 08 and 09 - 11, enter hours of operation 7:00 a.m to 7:00 p.m. and use "Pacific time" if control number (DLN) begins with 89, for all others use "local time".

  • Enter the tax year in field 12 (YYYYMM)

  • Use return address code "TP"

    Note:

    Employees on Cincinnati Service Center IDRS will input the letter with return address code "CP" .

  • Use signature code "CP"

  • Click "SEND" . A pop-up box will appear requesting the name and address for the letter. Enter the name and address as verified by the caller as it appears on the return per CC TRDBV (if present) or per CC ENMOD.

Manually issuing the Letter 5447C/SP, Potential Identity Theft during Original Processing, Foreign Address

Letter 5447C/SP, Potential Identity Theft during Original Processing; Foreign Address, is issued for returns selected for the Taxpayer Protection Program (TPP) process and the address on the return is outside the United States (Foreign address) and the account does not contain a transaction code (TC) 971 action code (AC) 123 with a MISC field of "TAC AUTH ONLY" .

If the caller states they did not receive a TPP letter, the Letter 5447C/SP will be sent to the caller at either the address on the return that was filed per command code (CC) TRDBV, or the address on CC ENMOD, depending on which address the caller is able to verify.

Reminder:

No address will appear on the return on CC TRDBV if the return is paper filed and contains the same address as CC ENMOD.

All TPP letters are issued without a taxpayer identification number (TIN) therefore the Letter 5447C/SP must be issued without the TIN. Take the following actions to issue the Letter 5447C/SP to the caller:

  • Initiate the Integrated Automation Technologies (IAT) Letter Tool, see IAT Letter Job Aid

  • Delete the TIN in the TIN field and replace it with an asterisk (*), this action will populate the TIN field (01) in the letter with an asterisk

    Note:

    When sending multiple TPP letters, the IAT tool identifies the asterisk as a duplicate TIN. Click "Override" and continue with creating the letter.

  • Enter the tax year in field 02 (YYYY)

  • Copy and paste the document locator number (DLN) of the return into field 03 (For example: the DLN can be copied from the CC TRDBV - STAT HIST screen or from the MISC field of the TC 971 AC 124 - if present.)

  • Select paragraph "B & D"

  • Enter the form type, "1040/1040A/1040EZ/1040NR" , as appropriate, in field 04

  • Enter the tax year in field 06 (YYYYMM)

  • For fields 07 - 09, enter hours of operation 7:00 a.m to 7:00 p.m. and use "Pacific time" if control number (DLN) begins with 89, for all others use "local time".

  • Enter "267-941-1083" in field 10

  • Use return address code "TP"

    Note:

    Employees on Cincinnati Service Center IDRS will input the letter with return address code "CP" .

  • Use signature code "CP"

  • Change FAD: indicator to "#"

  • Click "SEND" . A pop-up box will appear requesting the name and address for the letter. Enter the name and address as verified by the caller as it appears on the return per CC TRDBV (if present) or per CC ENMOD. Input the street address in the "Name Line 2" field, the foreign City, Zip in the "Street" field (comma between the City and Zip but no space), and the Country in the "City, State Zip" field.

  • If the letter tool gives an error message regarding the letter, input the "#" sign manually in the FAD field on CC LPAGE on IDRS and transmit.

Manually issuing the Letter 5747C/SP, Potential Identity Theft during Original Processing - TAC AUTH ONLY

Letter 5747C/SP, Potential Identity Theft during Original Processing - TAC AUTH ONLY, is issued for returns selected for the Taxpayer Protection Program (TPP) process and the account contains a transaction code (TC) 971 action code (AC) 123 with a "TAC AUTH ONLY" in the MISC field.

If the caller states they did not receive a TPP letter, the Letter 5747C/SP is sent to the caller at either the address on the return that was filed per command code (CC) TRDBV, or the address on CC ENMOD, depending on which address the caller is able to verify.

Reminder:

No address will appear on the return on CC TRDBV if the return is paper filed and contains the same address as CC ENMOD.

All TPP letters are issued without a taxpayer identification number (TIN) therefore the Letter 5747C/SP must be issued without the TIN. Take the following actions to issue the Letter 5747C/SP to the caller:

  • Initiate the Integrated Automation Technologies (IAT) Letter Tool, see IAT Letter Job Aid

  • Delete the TIN in the TIN field and replace it with an asterisk (*), this action will populate the TIN field (01) in the letter with an asterisk

    Note:

    When sending multiple TPP letters, the IAT tool identifies the asterisk as a duplicate TIN. Click "Override" and continue with creating the letter.

  • Enter the tax year in field 02 (YYYY)

  • Copy and paste the document locator number (DLN) of the return into field 03 (For example: the DLN can be copied from the CC TRDBV - STAT HIST screen or from the MISC field of the TC 971 AC 124 - if present.)

  • Select paragraph “B” and "D"

  • Enter the form type "1040/1040A/1040EZ/1040NR" , as appropriate, in field 04

  • For fields 06 - 08, enter hours of operation 7:00 a.m to 7:00 p.m. and use "Pacific time" if control number (DLN) begins with 89, for all others use "local time".

  • Use return address code "TP"

    Note:

    Employees on Cincinnati Service Center IDRS will need to input the letter with return address code "CP" .

  • Use signature code "CP"

  • Click "SEND" . A pop-up box will appear requesting the name and address for the letter. Enter the name and address as verified by the caller as it appears on the return per CC TRDBV (if present) or per CC ENMOD.

Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen

The transaction code (TC) 971 action code (AC) 121, TC 971 AC 124, and the TC 971 AC 129; must be reversed when the identity of the taxpayer is authenticated and the Taxpayer Protection Program (TPP) issue is resolved.

To reverse the TC 971 AC 121 - input a TC 972 AC 121. To reverse the TC 971 AC 124 - input a TC 972 AC 124. To reverse the TC 971 AC 129 - input a TC 972 AC 129. Follow the chart below to input the TC 972 AC 121, TC 972 AC 124, or TC 972 AC 129, as applicable.

Reminder:

If the account is a "first time filer" account and the entity is not established; the TC 972 AC 121 or TC 972 AC 124 cannot be input due to the entity not being established.

The following is an example of command code (CC) FRM77, inputting TC 972 AC 121 or TC 972 AC 124 or TC 972 AC 129
FRM77 NNN-NN-NNNN MFT>NN TX-PRD>201N12 PLN-NUM> NM-CTRL>NAME TC>972 TRANS-REGISTER-IND> PSTNG-DLAY-CD> FLC> EXTENSION-DT> TC93X-EMP-CD> TRANS-DT>MMDDYYYY CLOSING-CD> RESP-UNIT/JURISDICTION-CD> TC148-CD> BANKRUPT-CD> DLN-CD> BL-LOC-CD> LAST-RET-AMT-CD> TC480-SC-CD> CYCLE> APP-OFF-CD> CSED-CD> BOD-CD> BOD-CLIENT-CD> SEQ-NUM> REVERSAL-DLN> SECONDARY-DT> CAF-CD> TC971/151-CD>121/124/129 TC550-DEFINER-CD> FEMA-NUM> ULC> FREEZE-RELEASE-AMT> ABA-NUM> TC46X-GRP-CD> TC583-DEFINER-CD> TDI-SELECT-CD> XREF-TIN> XREF-NM-CTRL> XREF-TX-PRD> XREF-PLN-NUM> XREF-MFT> MISC> CORR-DT-IND> REFILE-LIEN-IND> 2032-IND>
NSD TPP RESOLVED

Complete the fields of the CC FRM77 as indicated below:

  • The TIN, MFT, TX-PRD and NAME fields will auto populate. Do not make any changes to the fields.

  • Input 972 in the TC field.

  • Input the posted date of the TC 971 AC 121, the TC 971 AC 124, or the TC 971 AC 129, as appropriate, in the TRANS-DT field.

  • Input 121, 124, or 129 (as appropriate) in the TC971/151-CD field.

  • Input Remarks: NSD TPP RESOLVED.

Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries

Select the appropriate Account Management Services (AMS) issue for the Taxpayer Protection Program (TPP) inquiry per the tables below.

Toll-Free Customer Service Issues (For example: CSRs answering APP 20/21) - TPP-AM:

Sub Issue Issue Selection
1.1 TPP-AM Letter received/refer to TPP
1.2 TPP-AM - No DLN - Letter lost, destroyed, stolen/letter reissued
1.3 TPP-AM - No DLN - Letter not on hand/Call back
1.4 TPP-AM - No DLN - Letter not received/letter reissued
1.5 TPP-AM Refer to TAC
1.6 TPP-AM - Taxpayer Claimed Identity Theft/Archive return

Toll-Free TPP Customer Service Issues (CSRs answering APP 18/19) - TPP-CSR:

Sub Issue Issue Selection
3.1 TPP-CSR - Basic Disclosure Failed
3.2 TPP-CSR - Basic Disclosure Failed/High Risk - Failed
3.3 TPP-CSR - High Risk Failed
3.4 TPP-CSR - High Risk Passed
3.5 TPP-CSR - No DLN - Letter lost, destroyed, stolen/letter reissued
3.6 TPP-CSR - No DLN - Letter not on hand/Call back
3.7 TPP-CSR - No DLN - Letter not received/letter reissued
3.8 TPP-CSR - Non TPP/refer to other toll-free
3.9 TPP-CSR - Other Step-up Auth-Failed (reserved)
3.10 TPP-CSR - Other Step-up Auth-Passed (reserved)
3.11 TPP-CSR - POA-Failed
3.12 TPP-CSR - Refer to TAC
3.13 TPP-CSR - Repeater/5216 issued
3.14 TPP-CSR - Return verification/Call back
3.15 TPP-CSR - TAC too far/Reply by mail
3.16 TPP-CSR - Taxpayer Claimed Identity Theft/Archive return
3.17 TPP-CSR - Third-Party Failed

Toll-Free TAC Appointment line for TPP Issues (CSRs answering APP 55/56) - TPP-Appointment:

Sub Issue Issue Selection
2.1 TPP-Appointment - Send Other (reserved)
2.2 TPP-Appointment - Send to TAC
2.3 TPP-Appointment - TAC too far/Reply by mail

TAC In-Person Processing for TPP Issues (TAC Offices):

Sub Issue Issue Selection
5.1 TPP-TAC - Failed
5.2 TPP-TAC - Other Step-up Auth-Failed (reserved)
5.3 TPP-TAC - Other Step-up Auth-Passed (reserved)
5.4 TPP-TAC - Passed
5.5 TPP-TAC - Repeater/5216 issued

RIVO Paper Processing for TPP Letter Replies:

Sub Issue Issue Selection
4.1 TPP-Paper - Documents Failed
4.2 TPP-Paper - Documents Passed
4.3 TPP-Paper - Other Step-up Auth-Failed (reserved)
4.4 TPP-Paper - Other Step-up Auth-Passed (reserved)
4.5 TPP-Paper - Refer to TAC
4.6 TPP-Paper - Repeater/5216 issued
4.7 TPP-Paper - Taxpayer Claimed Identity Theft/Archive return

Command Code (CC) FRM77 Transaction Code (TC) 971 Action Code (AC) 111 Input Screen

The following is an example of command code (CC) FRM77, inputting transaction code (TC) 971 action code (AC) 111
FRM77 NNN-NN-NNNN MFT>NN TX-PRD>201N12 PLN-NUM> NM-CTRL>NAME TC>971 TRANS-REGISTER-IND> PSTNG-DLAY-CD> FLC> EXTENSION-DT> TC93X-EMP-CD> TRANS-DT> CLOSING-CD> RESP-UNIT/JURISDICTION-CD> TC148-CD> BANKRUPT-CD> DLN-CD> BL-LOC-CD> LAST-RET-AMT-CD> TC480-SC-CD> CYCLE> APP-OFF-CD> CSED-CD> BOD-CD> BOD-CLIENT-CD> SEQ-NUM> REVERSAL-DLN> SECONDARY-DT> CAF-CD> TC971/151-CD>111 TC550-DEFINER-CD> FEMA-NUM> ULC> FREEZE-RELEASE-AMT> ABA-NUM> TC46X-GRP-CD> TC583-DEFINER-CD> TDI-SELECT-CD> XREF-TIN> XREF-NM-CTRL> XREF-TX-PRD> XREF-PLN-NUM> XREF-MFT> MISC>NNNNNNNNNNNNNN 1 space NN (00=notice supression, 01=issue notice CORR-DT-IND> REFILE-LIEN-IND> 2032-IND> NSD IDT or NSD NON IDT

Input a TC 971 AC 111 on MFT 30 to post a return to MFT 32. Input a TC 971 AC 111 on MFT 32 when a TC 976 is present and the return needs to be moved to MFT 30. The TIN, MFT, TX-PRD, and NAME fields will auto fill. Complete the input fields on the CC FRM77 screen as indicated:

Note:

Ensure the tax period is correct for the return you are moving to MFT 32 (tax year 2019 or 2018).

Note:

Beginning in cycle 47 of the processing year, returns for the immediate prior tax year (example: 2018) cannot be moved to or from MFT 32.

  • Input 971 in the TC field

  • Leave the TRANS-DT field blank, it will auto fill with the current date after transmitting

  • Input 111 in the TC971/151-CD field

  • Input the DLN (without dashes) of return to be moved, a space and the notice suppression, "00" , in the MISC field

  • In the remarks field, input NSD IDT for identity theft determinations and to force the return to post to MFT 32. Input in the remarks field, NSD NON IDT when moving the return from MFT 32 to MFT 30.

Return Integrity Verification Operations (RIVO) Taxpayer Protection Program (TPP) Correspondence Controls

Return Integrity Verification Operations (RIVO) will control Taxpayer Protection Program (TPP) responses to the generic assignment number 1485000006 and one of the following IDRS categories. The assignment number will change when the case is assigned to an RIVO employee for resolution.

Work Type IDRS Control Category
Letter 4883C/SP 4883
Letter 5071C/SP 5071
Letter 5447C/SP 5447
Letter 5747C/SP 5747
TPP response without a letter TWRR
Identity Theft NCAT
Form 1040X TPRQ
Paper Form 4442 TWRO

Return Integrity Verification Operations (RIVO) Control Base Activity Fields for Taxpayer Protection Program (TPP)

Return Integrity Verification Operations (RIVO) will utilize various activity fields to identify actions taken or needing to be taken on the account. Below is a listing of some of the activity fields used by RIVO.

ACTIVITY FIELD DESCRIPTION
TPPMMXXXXX Regular Taxpayer Protection Program (TPP) response received
TPPEXMMXXX TPP Expedites
1040XMMXXX Response contains a Form 1040X
4442MMXXXX Paper 4442
IDTMMXXXXX Response indicates identity theft (IDT)
NONIDTRTN Non-Identity Theft Return determination made - RIVO case closed
IDTRTN Identity Theft Return determination made - RIVO case closed
SENT2TAC The response could not be authenticated. Letter 3064C or Letter 6167C sent advising the respondent to visit the local Taxpayer Assistance Center (TAC) - RIVO case closed
FAILEDAUTH The response could not be authenticated. Letter 5216 sent - RIVO case closed
RTN2PROC A return provided by the taxpayer was sent to Submission Processing (SP) - RIVO case closed
1040X2AM A Form 1040X was routed to Account Management - RIVO case closed
1040X2SP A Form 1040X was routed to SP - RIVO case closed
NONIDT, NONIDTRESQ, NONIDTBKLD, IDT Used to identify an action needed by the analyst on accounts when the TC 971 AC 129 was reversed - monitoring control
MFT32REV Return is being moved from MFT 32 to MFT 30 - monitoring control
RTP-MMDD Archived/deleted return or return from MFT 32 is being sent to SP for processing (MMDD is the month and day the return is sent to SP) - monitoring control
ESTAB1 OR ESTAB2 Return was requested from Files - monitoring control
CRTTY The return in question is trying to process to the incorrect tax year - monitoring control
ERRORCASE Control placed on incorrect module - closed control
NOTIVO No RIVO involvement or RIVO no longer has authority on the case - closed control
CL2AM, CL2EXAM, CL2WOW, CL2AQC Correspondence is a misroute and was routed to the correct function/process - closed control
NEEDDRXXXX Return needs to be printed from EUP or CC TRPRT or requested from Files - Activity used by FRE analyst to identify action needed by RIVO TE
NEEDVRXXXX Return needs to be verified - Activity used by FRE analyst to identify action needed by RIVO TE
NEEDRRXXXX Refund needs to be released - Activity used by FRE analyst to identify action needed by RIVO TE
NEEDLTXXXX A Letter 0418C needs to be issued - Activity used by FRE analyst to identify action needed by RIVO TE