25.25.6 Taxpayer Protection Program

Manual Transmittal

September 13, 2022

Purpose

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

Material Changes

(1) IRM 25.25.6.1.6 (3) - Added new TAS IRM for Service Level Agreements.

(2) IRM 25.25.6.1.7 - Updated title for TPP indicators chart and made editorial corrections.

(3) IRM 25.25.6.1.7 (2) IPU 22U0892 issued 08-15-2022 - Added instructions for conducting research when TPP indicators are reversed or left unreversed and actions are not completed.

(4) IRM 25.25.6.1.7 - IPU 22U0872 issued 08-05-2022 - Updated procedures for specific markers.

(5) IRM 25.25.6.1.7 - IPU 22U0771 issued 07-01-2022 - Clarified instructions on when to provide information. Clarified TC 971 AC 124 unreversed marker and mass clean up actions when markers are left unreversed.

(6) IRM 25.25.6.1.7 - IPU 22U0629 issued 05-19-2022 - Added instructions for cases with an unreversed TC 971 AC 129 marker and authentication has been completed. Added information for 6331C new insert Notice 1455 is now issued with the letter to advise the taxpayer of ID Verify option and QR code for access.

(7) IRM 25.25.6.1.7(2) (3) - IPU 22U0381 issued 03-15-2022 - Added guidance for TC 971 AC 124 marker and indicated TC 971 AC 052 and TC 971 AC 850 are not TPP markers. Added TPP letter guidance and added duplicate letter marker error information.

(8) IRM 25.25.6.1.7 - IPU 22U0146 issued 01-21-2022 - Added marker TC 971 AC 850 description and explained marker can be input on the current and two prior tax year return accounts since direct deposits are now issued on original returns for these years. Reformatted the TPP letter section.

(9) IRM 25.25.6.1.7 - IPU 21U1256 issued 11-12-2021 - Updated to include new TPP marker, included warning that not all 5747C recipients will be issued the online option and added new IRM reference to the ID Verify section.

(10) IRM 25.25.6.1.7.1 (1) (3) - Changed verbiage for consistency.

(11) IRM 25.25.6.1.7.1 - IPU 22U0872 issued 08-05-2022 - Updated instructions for specific TPP markers.

(12) IRM 25.25.6.1.7.1 - IPU 21U1256 issued 11-12-2021 - Reworded section and added new procedures for new TPP markers.

(13) IRM 25.25.6.1.7.2.2 - IPU 22U0771 issued 07-01-2022 - Removed the condition for current or two prior years for TC 971 AC 850 inputs on direct deposit returns here and throughout the IRM.

(14) IRM 25.25.6.1.7.2.2 - IPU 22U0146 issued 01-21-2022 - Updated chart to include TC 971 AC 850 can be input for the current and two prior year tax year returns.

(15) IRM 25.25.6.2 - Added the new IRM section for TAS Service Level Agreements.

(16) IRM 25.25.6.2 (12) - IPU 22U0892 issued 08-15-2022 - Added a Caution statement for unprocessed returns.

(17) IRM 25.25.6.2(1) - IPU 22U0381 issued 03-15-2022 - Added TPP letter guidance.

(18) IRM 25.25.6.2 - IPU 22U0146 issued 01-21-2022 - Removed temporary guidance.

(19) IRM 25.25.6.2.1.1 - IPU 22U0771 issued 07-01-2022- Updated instructions to announce programming fix and removed TC 971 AC 111 workaround procedures. Normal IDT process will resume now that programming is fixed.

(20) IRM 25.25.6.2.1.1 - IPU 22U0629 issued 05-19-2022 - Added instructions to treat MFT 32 TC 971 AC 111 unpostable programming error cases and updated MFT 32 returns not be moved on or after cycle 202247 throughout chart.

(21) IRM 25.25.6.2.1.1 - IPU 22U0146 issued 01-21-2022 - Updated the chart with current processing year and prior year instructions. Clarified instructions on moving returns to MFT 32 before Cycle 47 and if moved after Cycle 47, an unpostable will generate and be reassigned to the employee for correction.

(22) IRM 25.25.6.2.1.4 IPU 22U0629 issued 05-19-2022 - Clarified what archived/deleted returns are and how to identify one.

(23) IRM 25.25.6.2.1.5 - Updated language and structure for clarity.

(24) IRM 25.25.6.2.1.5 - IPU 22U0872 issued 08-05-2022 - Updated instructions for programming error cases with RIVO control and cases with a TC 150 on MFT 30 and a matching DLN TC 976 on MFT 32 Updated procedures to for cases showing CU 150.

(25) IRM 25.25.6.2.1.5 - IPU 22U0771 issued 07-01-2022 - Updated to remove exception when correcting the 2021 TC 971 AC 111 programming error cases and included Note to indicate programming was fixed.

(26) IRM 25.25.6.2.1.5 - IPU 22U0771 issued 07-01-2022 - Updated to remove exception when correcting the 2021 TC 971 AC 111 programming error cases and included Note to indicate programming was fixed.

(27) IRM 25.25.6.2.1.5 - IPU 22U0629 issued 05-19-2022 - Added a new section for processing of MFT 32 programming error cases for RIVO case resolution - RIVO employees only.

(28) IRM 25.25.6.2.2 - IPU 22U0629 issued 05-19-2022 - Added additional reference for decedent accounts and verifying authorized representative.

(29) IRM 25.25.6.2.2(1) - IPU 22U0381 issued 03-15-2022 - Added clarification for decedent accounts with authorized representatives attempting authentication.

(30) IRM 25.25.6.2.2.1 - Updated procedures for specific TPP markers and added clarification for decedent authentication.

(31) IRM 25.25.6.2.2.1 - IPU 22U0872 issued 08-05-2022 - Added procedures for specific TPP marker.

(32) IRM 25.25.6.2.2.1 - IPU 22U0629 issued 05-19-2022 - (1&4) - Added decedent account procedures for authentication and edited information on Unpostable 1260 not populating on TVT tool. Added exceptions for MFT 32 systemic inputs and updated Archived/deleted return research and how to identify a return meets criteria.

(33) IRM 25.25.6.2.2.1(1) - IPU 22U0381 issued 03-15-2022 - Added TPP letter guidance and removed references specific to RIVO and FA.

(34) IRM 25.25.6.2.2.1(3) - IPU 22U0146 issued 01-21-2022 - Updated chart to include TC 971 AC 850 can be input for the current and two prior year tax year returns.

(35) IRM 25.25.6.2.2.1 - IPU 21U1256 issued 11-12-2021 - Added procedures for new TPP marker and removed procedures for accepting expired ID’s.

(36) IRM 25.25.6.2.2.1.1 - Added the TC 971 AC 123 MISC TAC AUTH ONLY marker to the list of criteria for inputting a TC 971 AC 850 on the account when present in this section and throughout the other IRM sections.

(37) IRM 25.25.6.2.2.1.1 - IPU 22U0629 issued 05-19-2022 - Clarified moving returns from MFT 32 have to be reprocessed manually if they meet criteria.

(38) IRM 25.25.6.2.2.1.1(1) - IPU 22U0381 issued 03-15-2022 - Added missing 850 from TC marker.

(39) IRM 25.25.6.2.2.1.1 - IPU 22U0146 issued 01-21-2022 - Updated charts to include TC 971 AC 850 can be input for the current and two prior year tax year returns. Changed instructions to include employees can now update the address on the account without Form 8822.

(40) IRM 25.25.6.2.2.2 - IPU 22U0629 issued 05-19-2022 - Added decedent return instructions for authorized party verification and TPP authentication.

(41) IRM 25.25.6.2.2.2(1) (5) - IPU 22U0381 issued 03-15-2022 - Added guidance for paper TPP authentication.

(42) IRM 25.25.6.2.3 - Corrected expedite case IDRS control number and verbiage edited for clarity.

(43) IRM 25.25.6.2.3 - IPU 22U0892 issued 08-15-2022 - Updated expedite case IDRS control number.

(44) IRM 25.25.6.2.3 - IPU 22U0872 issued 08-05-2022 - Updated fax number and IDRS control number for Expedite cases.

(45) IRM 25.25.6.2.3 - IPU 22U0771 issued 07-01-2022 - Updated procedures for ASFR employee cases with TPP involvement and added RIVO instructions for ASFR listings and referrals.

(46) IRM 25.25.6.2.3 - IPU 22U0771 issued 07-01-2022 - Updated the TPP Service Center address from Stop 6579 AUSC, 3651 S IH 35 Austin, TX 73301 to 3651 S IH 35 Stop 6579 AUSC Austin, TX 73301 here and throughout the IRM.

(47) IRM 25.25.6.2.3 - IPU 22U0629 issued 05-19-2022 - IRM 25.25.6.2.3 - Updated section title and procedures for compliance offices and referring cases with TPP involvement, changed method of referral, and added fax options.

(48) IRM 25.25.6.2.3 - (1-2) - IPU 22U0381 issued 03-15-2022 - Added TPP TC 971 marker information.

(49) IRM 25.25.6.3 - IPU 22U0892 issued 08-15-2022 - Added instructions for employees to provide self-help options for online authentication or offer call back option if required systems are unavailable and included the IRM reference. Added employees should leave a history item on IDRS if available.

(50) IRM 25.25.6.3 - IPU 22U0872 issued 08-05-2022 - Added instructions for marker TC 971 AC 120 MISC field Filter X and V and updated instructions for other markers.

(51) IRM 25.25.6.3 - (2&9) - IPU 22U0629 issued 05-19-2022 - Added Note on Letter 6331C for new insert sent with letter for ID Verify access that includes a QR code for direct access. Added a link ID Verify section for timeframes and additional information after the taxpayer attempts authentication.

(52) IRM 25.25.6.3(2) (7) (9) (15) (17) - IPU 22U0381 issued 03-15-2022 - Added TPP letter guidance throughout the section and clarified when Where’s My Refund can be accessed and when to call for assistance.

(53) IRM 25.25.6.3(2) (10)(14)(16)(18 - IPU 22U0146 issued 01-21-2022 ) - Reworded instructions for identifying the purpose of the call and reviewing the account to assist the caller. Removed temporary guidance. Removed exception for fax instructions when appointments are more than 30 days out. Added reminder to provide callers ID Verify option.

(54) IRM 25.25.6.3 - IPU 21U1256 issued 11-12-2021 - Added warning for ID Verify, added new IRM section for ID Verify process and included new TPP marker instructions.

(55) IRM 25.25.6.3.1 (3) - IPU 22U0629 issued 05-19-2022 - Updated Form 56 procedures for calls to toll-free and TAC employees and included a link to the disclosure IRM for accepting faxed documents and verifying documents for third party.

(56) IRM 25.25.6.3.1(3) - IPU 22U0146 issued 01-21-2022 - Updated instructions and references for POA, disabled taxpayer and minor or parent guardian inquiries.

(57) IRM 25.25.6.3.2(1) - IPU 22U0381 issued 03-15-2022 - Added TPP letter is not required when taxpayers access ID Verify.

(58) IRM 25.25.6.3.2 - IPU 22U0146 issued 01-21-2022 - Added RIVO mailing address and removed exception for fax instructions when appointments are more than 30 days out.

(59) IRM 25.25.6.3.2 - IPU 21U1256 issued 11-12-202 1 - Reworded section and removed temporary guidance for expired ID’s.

(60) IRM 25.25.6.3.4 - IPU 22U0892 issued 08-15-2022 - Added instructions for employees to provide self-help options for online authentication if required systems are unavailable and leave a history item on IDRS if available.

(61) IRM 25.25.6.3.3(1) - IPU 22U0381 issued 03-15-2022 - Added clarification for calls.

(62) IRM 25.25.6.3.5 - IPU 22U0771 issued 07-01-2022 - Clarified procedures for online authentication and the use of ID.me and IDVerify to complete the TPP authentication. Updated procedures to clarify tax return verification should also be completed by taxpayers after online video chat, otherwise TPP return will not be processed.

(63) IRM 25.25.6.3.5 - IPU 22U0629 issued 05-19-2022 - Added additional Id Verify process including timeframes and instructions based on the ID verify response the taxpayer receives.

(64) IRM 25.25.6.3.5 - IPU 22U0146 issued 01-21-2022 - Reworded section.

(65) IRM 25.25.6.3.5 - IPU 21U1256 issued 11-12-2021 - Added a new section to explain ID Verify online authentication process and taxpayer experience and assistance information.

(66) IRM 25.25.6.4 (8) - IPU 22U0892 issued 08-15-2022 - Add non-filers to the list for authentication.

(67) IRM 25.25.6.4(3) (8) - IPU 22U0146 issued 01-21-2022 - Removed exception for fax instructions when appointments are more than 30 days out.

(68) IRM 25.25.6.4.1 - IPU 22U0381 issued 03-15-2022 - Added TPP letter guidance and document requirements when sending OARs to RIVO.

(69) IRM 25.25.6.4.1 - IPU 21U1256 issued 11-12-2021 - Added instructions for new TPP marker.

(70) IRM 25.25.6.5 - IPU 21U1256 issued 11-12-2021- Updated to include RIVO IDRS range.

(71) IRM 25.25.6.5.1 (1, 2 & 4) - IPU 22U0629 issued 05-19-2022 - Clarified how to identify an open UNP 1260 on CC UPTIN and added clarification on how to identify archived/deleted return through research and checking status of transactions throughout the section. Edited POA question instructions.

(72) IRM 25.25.6.5.1 - IPU 22U0146 issued 01-21-2022- Updated chart to include TC 971 AC 850 can be input for the current and two prior year tax year returns throughout section.

(73) IRM 25.25.6.5.1.1 (4) - IPU 22U0629 issued 05-19-2022 - Clarified how to identify an open UNP 1260 and access Unpostable transaction and included a link to job aids for unpostable correction. Added clarification on how to identify archived deleted return through research and checking status of transactions throughout the section.

(74) IRM 25.25.6.5.1.1 (5) - IPU 22U0381 issued 03-15-2022 - Clarified when Where’s My Refund can be accessed and when to call for assistance and checking inputs for accuracy.

(75) IRM 25.25.6.5.1.1(6) - IPU 22U0146 issued 01-21-2022 - Updated chart to include TC 971 AC 850 can be input for the current and two prior year tax year returns and included new instructions for inputting the address change.

(76) IRM 25.25.6.5.1.1 - IPU 21U1256 issued 11-12-2021 - Updated to include RIVO IDRS range.

(77) IRM 25.25.6.5.1.2.1(3) - IPU 22U0381 issued 03-15-2022 - Clarified when Where’s My Refund can be accessed and when to call for assistance.

(78) IRM 25.25.6.5.1.2.1(3) - IPU 22U0146 issued 01-21-2022 - Updated chart to include TC 971 AC 850 can be input for the current and two prior year tax year returns throughout section.

(79) IRM 25.25.6.5.1.2.2 - Updated instructions throughout chart for case processing.

(80) IRM 25.25.6.5.1.2.2(4) - IPU 22U0381 issued 03-15-2022 - Clarified when Where’s My Refund can be accessed and when to call for assistance.

(81) IRM 25.25.6.5.1.2.2(4) - IPU 22U0146 issued 01-21-2022 - Updated chart to include TC 971 AC 850 can be input for the current and two prior year tax year returns throughout section.

(82) IRM 25.25.6.5.1.2.3(4) - IPU 22U0381 issued 03-15-2022 - Clarified when Where’s My Refund can be accessed and when to call for assistance.

(83) IRM 25.25.6.5.1.2.3(4) - IPU 22U0146 issued 01-21-2022 - Updated chart to include TC 971 AC 850 can be input for the current and two prior year tax year returns throughout section.

(84) IRM 25.25.6.5.1.2.5(3) - IPU 22U0381 issued 03-15-2022 - Clarified when Where’s My Refund can be accessed and when to call for assistance.

(85) IRM 25.25.6.5.1.2.5(3) - IPU 22U0146 issued 01-21-2022 - Updated chart to include TC 971 AC 850 can be input for the current and two prior year tax year returns and included new instructions for inputting the address change.

(86) IRM 25.25.6.5.2 - IPU 22U0771 issued 07-01-2022 - Updated to clarify unresolved unpostable 1260 will be in Status A.

(87) IRM 25.25.6.5.2(5) (6) - IPU 22U0146 issued 01-21-2022 - Updated chart to include TC 971 AC 850 can be input for the current and two prior year tax year returns throughout section and edited guidance to include one or more tax years in chart.

(88) IRM 25.25.6.5.2.1 - IPU 22U0771 issued 07-01-2022 - Updated to clarify unresolved unpostable 1260 will be in Status A.

(89) IRM 25.25.6.5.2.1 - IPU 22U0629 issued 05-19-2022 - Added clarification on how to identify archived/deleted return through research and checking status of transactions throughout the section.

(90) IRM 25.25.6.5.2.1(1) - IPU 22U0146 issued 01-21-2022 - Updated to indicate if TP filed one or more tax returns and updated section title.

(91) IRM 25.25.6.5.2.1.1 (3) - IPU 22U0629 issued 05-19-2022 - Clarified how to identify an open UNP 1260 on CC UPTIN and added clarification on how to identify archived/deleted return through research and checking status of transactions throughout the section.

(92) IRM 25.25.6.5.2.1.1 (4) - IPU 22U0381 issued 03-15-2022 - Clarified when Where’s My Refund can be accessed and when to call for assistance.

(93) IRM 25.25.6.5.2.1.1 - IPU 22U0146 issued 01-21-2022 - Updated procedures for taxpayers who authenticate and have filed one or more tax returns that are UNP 1260 and instructions for closing duplicate return UNP 1260 with a post delay of 4 cycles.

(94) IRM 25.25.6.5.2.1.1 - IPU 21U1256 issued 11-12-2021 - Updated to include RIVO IDRS range.

(95) IRM 25.25.6.5.2.2 (4) - IPU 22U0629 issued 05-19-2022 - Added clarification on how to identify archived/deleted return through research and checking status of transactions throughout the section.

(96) IRM 25.25.6.5.2.2.1 - Updated to remove old IAT xClaim tool and add new xMend tool throughout.

(97) IRM 25.25.6.5.2.3 (3) - IPU 22U0629 issued 05-19-2022 - Added clarification on how to identify archived/deleted return through research and checking status of transactions throughout the section.

(98) IRM 25.25.6.5.3 (1) - IPU 22U0629 issued 05-19-2022 - Added clarification on how to identify archived/deleted return through research and checking status of transactions throughout the section.

(99) IRM 25.25.6.5.4(1) (3) - IPU 22U0146 issued 01-21-2022 - Updated the chart with current processing year and prior year instructions. Clarified instructions on moving returns to MFT 32 before Cycle 47 and if moved after Cycle 47, an unpostable will generate and be reassigned to the employee for correction.

(100) IRM 25.25.6.5.4(1) (7-8) IPU 22U0381 issued 03-15-2022 - Added instructions not to reverse TC 971 AC 124 marker and clarified when Where’s My Refund can be accessed and when to call for assistance.

(101) IRM 25.25.6.5.4 - IPU 21U1256 issued 11-12-2021 - Updated to include RIVO IDRS range.

(102) IRM 25.25.6.5.4 - IPU 22U0629 issued 05-19-2022 - Added full cycle date 202247 throughout section for clarity.

(103) IRM 25.25.6.5.5.1(3) - IPU 22U0381 issued 03-15-2022 - Clarified when Where’s My Refund can be accessed and when to call for assistance.

(104) IRM 25.25.6.5.5.1(3) - IPU 22U0146 issued 01-21-2022 - Updated chart to include TC 971 AC 850 can be input for the current and two prior year tax year returns and included new instructions for inputting the address change.

(105) IRM 25.25.6.5.5.1 - IPU 21U1256 issued 11-12-2021 - Updated to include RIVO IDRS range.

(106) IRM 25.25.6.5.5.2.1 - IPU 22U0381 issued 03-15-2022 - Clarified when Where’s My Refund can be accessed and when to call for assistance.

(107) IRM 25.25.6.5.5.2.2 - Updated instructions throughout chart for case processing and updated to include the new xMend tool.

(108) IRM 25.25.6.5.5.2.2(3) - IPU 22U0381 issued 03-15-2022 - Clarified when Where’s My Refund can be accessed and when to call for assistance.

(109) IRM 25.25.6.5.5.2.2 - IPU 21U1256 issued 11-12-2021 - Added instructions for adding RIVO control to cases.

(110) IRM 25.25.6.5.5.2.3 - Updated to remove old IAT xClaim tool and add new xMend tool throughout.

(111) IRM 25.25.6.5.5.2.3 - IPU 22U0381 issued 03-15-2022 - Clarified when Where’s My Refund can be accessed and when to call for assistance.

(112) IRM 25.25.6.5.5.2.3(3) - IPU 22U0146 issued 01-21-2022 - Updated chart to include TC 971 AC 850 can be input for the current and two prior year tax year returns throughout section.

(113) IRM 25.25.6.5.5 - (3) - IPU 22U0629 issued 05-19-2022 - Clarified how to identify an open UNP 1260 on CC UPTIN and added clarification on how to identify archived/deleted return through research and checking status of transactions throughout the section.

(114) IRM 25.25.6.5.5.3 (2) - IPU 22U0892 issued 08-15-2022 - Updated RIVO TPP 4442 referral instructions to include specific notes for MFT 32 reversal requests.

(115) IRM 25.25.6.5.5.3(2) - IPU 22U0146 issued 01-21-2022 - Updated the chart with current processing year.

(116) IRM 25.25.6.5.5.3 - IPU 22U0629 issued 05-19-2022 - Added full cycle date 202247 throughout section for clarity.

(117) IRM 25.25.6.5.5.4 (3) - IPU 22U0892 issued 08-15-2022 - Updated RIVO TPP 4442 referral instructions to include specific notes for Archived/Deleted returns.

(118) IRM 25.25.6.5.5.4 - IPU 22U0629 issued 05-19-2022 - Clarified how to identify an open UNP 1260 on CC UPTIN and added clarification on how to identify archived/deleted return through research and checking status of transactions throughout the section.

(119) IRM 25.25.6.5.5.4(3) - IPU 22U0381 issued 03-15-2022 - Clarified when Where’s My Refund can be accessed and when to call for assistance.

(120) IRM 25.25.6.5.5.4(1) - IPU 22U0146 issued 01-21-2022 - Added to GUF perfected description indicating the return must be reprocessed.

(121) IRM 25.25.6.6 - IPU 22U0892 issued 08-15-2022 - Added instructions for employees to provide self-help options for online authentication or offer call back option if required systems are unavailable and included the IRM reference. Added employees should leave a history item on IDRS if available.

(122) IRM 25.25.6.6 - IPU 22U0872 issued 08-05-2022 - Added procedures for marker TC 971 AC 129 MISC field FILTER X and V. Updated procedures for specific markers.

(123) IRM 25.25.6.6 (6) - IPU 22U0629 issued 05-19-2022 - Added reference to the ID verify section for additional information and timeframes when the taxpayer states they authenticated online.

(124) IRM 25.25.6.6(2) (6) - IPU 22U0381 issued 03-15-2022 - Added TPP letter guidance and multiple TPP letter errors information, reformatted blocks throughout. Clarified when Where’s My Refund can be accessed and when to call for assistance.

(125) IRM 25.25.6.6 - IPU 22U0146 issued 01-21-2022 - Removed guidance for TPP letters.

(126) IRM 25.25.6.6.1(3) - IPU 22U0146 issued 01-21-2022 - Removed letter guidance and exception for fax instructions when appointments are more than 30 days out and added reference for callers who are minors and how to address the caller.

(127) IRM 25.25.6.6 - IPU 21U1256 issued 11-12-2021 - Added warning for online option and new IRM reference for ID Verify section. Included procedures for new TPP marker.

(128) IRM 25.25.6.6.1(1) (3) - IPU 22U0381 issued 03-15-2022 - Added TPP letter guidance and multiple TPP letter errors information and guidance.

(129) IRM 25.25.6.6.1 - IPU 21U1256 issued 11-12-2021 - Added warning for online option.

(130) IRM 25.25.6.6.2(1) (3) - IPU 22U0381 issued 03-15-2022 - Added TPP letter guidance and exception for paper cases.

(131) IRM 25.25.6.6.2(1) (4) - IPU 22U0146 issued 01-21-2022 - Added instructions for identifying the TPP letter marker and if no marker on the tax account, the employee cannot issue a TPP letter.

(132) IRM 25.25.6.6.2 - IPU 21U1256 issued 11-12-2021 - Added warning for online option.

(133) IRM 25.25.6.6.3 - IPU 22U0629 issued 05-19-2022 - Added clarification on how to identify archived/deleted return through research and checking status of transactions throughout the section.

(134) IRM 25.25.6.6.3.1(4) - IPU 22U0785 issued 07-06-2022 - Updated to include the link for UNP 1260 and TC 971 AC 111 input actions.

(135) RM 25.25.6.6.3.1 (3-4) - IPU 22U0629 issued 05-19-2022 I - Clarified how to identify an open UNP 1260 on CC UPTIN and added clarification on how to identify archived deleted return through research and checking status of transactions throughout the section. Added full cycle date 202247 throughout section.

(136) IRM 25.25.6.6.3.1(4) - IPU 22U0146 issued 01-21-2022 - Updated the chart with current processing year and prior year instructions throughout chart.

(137) IRM 25.25.6.6.3.1 - IPU 21U1256 issued 11-12-2021 - Updated to include RIVO IDRS range.

(138) IRM 25.25.6.6.4 - IPU 22U0892 issued 08-15-2022 - Updated RIVO TPP 4442 referral instructions to include specific notes.

(139) IRM 25.25.6.6.4 - IPU 22U0785 issued 07-06-2022 - Removed TC 971 AC 129 marker from the Note.

(140) IRM 25.25.6.6.4 - IPU 22U0771 issued 07-01-2022 - Clarified procedures for unreversed TPP markers TC 971 AC 124/129 and included mass clean up of unreversed markers.

(141) IRM 25.25.6.6.4 - IPU 22U0381 issued 03-15-2022 - Clarified when Where’s My Refund can be accessed and when to call for assistance and added additional guidance.

(142) IRM 25.25.6.6.4(5) - IPU 22U0146 issued 01-21-2022 - Updated the chart with current processing year and prior year instructions throughout chart.

(143) IRM 25.25.6.6.5 - IPU 22U0629 issued 05-19-2022 - Added clarification on how to identify archived/deleted return through research and checking status of transactions throughout the section.

(144) IRM 25.25.6.6.6 - IPU 22U0872 issued 08-05-2022 - Updated instructions for specific TPP markers.

(145) IRM 25.25.6.6.6(1) - IPU 22U0146 issued 01-21-2022 - Removed exception for fax instructions when appointments are more than 30 days out.

(146) IRM 25.25.6.7 (3) - IPU 22U0629 issued 05-19-2022 - Added instructions for programming error causing unpostable TC 971 AC 111. Action includes opening a control base and taking no action on UNP 1260 or input TC 971 AC 111, until the programming is corrected. Updated to full cycle date 202247 throughout to add clarity.

(147) IRM 25.25.6.7 - IPU 22U0771 issued 07-01-2022 - Removed TC 971 AC 111 workaround procedures to resume normal IDT processing now that programming is fixed.

(148) IRM 25.25.6.7 - IPU 22U0381 issued 03-15-2022 - Added UPRES release cycle field number and unpostable warning if UNP is closed without delay.

(149) IRM 25.25.6.7(1) (3) - IPU 22U0146 issued 01-21-2022 - Updated the chart with current processing year and prior year instructions. Clarified instructions on moving returns to MFT 32 before Cycle 47 and if moved after Cycle 47, an unpostable will generate and be reassigned to the employee for correction.

(150) IRM 25.25.6.7.1 (3) - IPU 22U0892 issued 08-15-2022 - Updated RIVO TPP 4442 referral instructions to include specific notes.

(151) IRM 25.25.6.7.1 - IPU 22U0872 issued 08-05-2022 - Updated to explain that due to backlog processing of returns is causing longer delays for returns to post.

(152) IRM 25.25.6.7.1 - IPU 22U0771 issued 07-01-2022 - Clarified reprocessing instructions are to be used when the MFT 32 return cannot be moved systemically. Updated to state after return is sent to processing, inquiries should not be sent to RIVO.

(153) IRM 25.25.6.7.1 - IPU 22U0381 issued 03-15-2022 -Clarified when Where’s My Refund can be accessed and when to call for assistance and added additional guidance and updated processing timeframes.

(154) IRM 25.25.6.7.1(1) (3) - IPU 22U0146 issued 01-21-2022 - Updated the chart with current processing year and prior year instructions. Clarified instructions on moving returns to MFT 32 before Cycle 47 and if moved after Cycle 47, an unpostable will generate and be reassigned to the employee for correction.

(155) IRM 25.25.6.7.1.1 - IPU 22U0629 issued 05-19-2022 - Added information regarding TC 971 AC 111 unpostables and link to new section containing procedures.

(156) IRM 25.25.6.7.1.1 - IPU 22U0381 issued 03-15-2022 - Created new section for corrective actions for Unpostables resulting from MFT 32 returns moved on or after Cycle 47 or MFT 32 input errors.

(157) IRM 25.25.6.7.1.1 - IPU 22U0146 issued 01-21-2022 - Updated the chart with current processing year and prior year instructions. Clarified instructions on moving returns to MFT 32 before Cycle 47 and if moved after Cycle 47, an unpostable will generate and be reassigned to the employee for correction.

(158) IRM 25.25.6.7.1.2 - IPU 22U0381 issued 03-15-2022 - Renumbered section and updated references throughout. Clarified when Where’s My Refund can be accessed and when to call for assistance and added additional guidance.

(159) IRM 25.25.6.8 - Updated to correct command code ESTABDV when ordering tax returns.

(160) IRM 25.25.6.8 - IPU 22U0771 issued 07-01-2022 - Removed exception for ESTAB requests with Austin FLC’s. Added timeframe for reprocessing returns is longer that 6-8 weeks due to backlog. Included FA will provide the listing for electronic returns and send to RICS HQ.

(161) IRM 25.25.6.8 - IPU 22U0629 issued 05-19-2022 - Changed the section title. Changed procedures for ordering returns from spreadsheet workaround to ordering returns from ESTAB and issuing a 418C letter if no return is received. Edited procedures throughout for control bases and added Note in box 4 for Field Assistance employees on ELF/MeF returns.

(162) IRM 25.25.6.8 - IPU 22U0381 issued 03-15-2022 - Updated title to include MFT 32 systemic reversal errors and guidance applies to RIVO and Non-RIVO employees. Updated reprocessing procedures for RIVO employees and Non- RIVO employees creating Unpostables due to input errors. Added new MFT 32 spreadsheet procedures for Files requests, reinstated 418C letter procedures and included dummy return procedures when all other avenues are exhausted.

(163) IRM 25.25.6.8(2) - IPU 22U0146 issued 01-21-2022 - Added clarification for archived/deleted returns.

(164) IRM 25.25.6.8.1 - Revised chart format for readability.

(165) IRM 25.25.6.8.1 - IPU 22U0872 issued 08-05-2022 - Updated procedures for TC 971 AC 111 programming error cases.

(166) IRM 25.25.6.8.1 - IPU 22U0771 issued 07-01-2022 - Updated to include TC 971 AC 111 programming was fixed and updated case procedures to include normal processing procedures should be followed for unresolved Unpostable 1260 scenario. Removed the programming error workaround procedures.

(167) IRM 25.25.6.8.1 IPU 22U0629 issued 05-19-2022 - Added new section for addressing MFT 32 TC 971 AC 111 programming error scenarios and instructions and unpostable transactions open to employees.

(168) IRM 25.25.6.9 - IPU 22U0629 issued 05-19-2022 - Added additional info that must be added to dummy returns and edited control base information.

(169) IRM 25.25.6.9 - IPU 22U0381 issued 03-15-2022 - Updated dummy return procedures, control base IDRS numbers throughout.

(170) IRM 25.25.6.9(3) - IPU 22U0146 issued 01-21-2022 - Added bullet to reverse TPP markers if present.

(171) Exhibit 25.25.6-2 - IPU 22U0785 issued 07-06-2022 - Added new field instructions in TPP letter.

(172) Exhibit 25.25.6-5 - IPU 22U0785 issued 07-06-2022 - Added new field instructions in TPP letter.

(173) Exhibit 25.25.6-7 - IPU 22U0771 issued 07-01-2022 - Added new AMS categories for different functions.

(174) Exhibit 25.25.6-8 - IPU 22U0146 issued 01-21-2022 - Added information on moving returns to MFT 32 before Cycle 47 and if moved after Cycle 47, an unpostable will generate and be reassigned to the employee for correction.

(175) Exhibit 25.25.6-10 - IPU 22U0629 issued 05-19-2022 - Added new activity controls used for controlling cases.

(176) IRM 25.25.6.3.3 - IPU 22U0629 issued 05-19-2022 - Changed the RICS RIVO - TPP Form 4442 queue to correct name RIVO - TPP throughout the IRM and beginning with IRM 25.25.6.2.1.1 added the full cycle date for MFT 32 processing from cycle 47 to cycle 202247 for clarification throughout the IRM.

(177) Beginning in IRM 25.25.6.2.3 - IPU 22U0771 issued 06-30-2022 - Updated the TPP Service Center address from Stop 6579 AUSC, 3651 S IH 35 Austin, TX 73301 to 3651 S IH 35 Stop 6579 AUSC Austin, TX 73301 throughout the IRM. Beginning in IRM 25.25.6.1.7.2.2 - Removed the condition for current or two prior years for TC 971 AC 850 inputs on direct deposit returns throughout the IRM.

(178) Various editorial changes were made throughout the IRM, as necessary.

Effect on Other Documents

IRM 25.25.6 dated October 19, 2021 (effective November 1, 2021) is superseded. This includes IRM Procedural Updates (IPUs) 22U1256, 22U0146, 22U0381, 22U0629, 22U0771, 22U0785, 22U0872 and 22U0892 dated 11-12-2021 - 08-15-2022.

Audience

Campus employees in Return Integrity Verification Operations

Effective Date

(10-01-2022)

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

  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 Accounts Management, and Field Assistance.

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 25.25.12.1.5, 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. For Service Level Agreements, see IRM 25.30.8, Service Level Agreement between the Wage & Investment Division and the Taxpayer Advocate Service.

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).

    Note:

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

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

    Note:

    There are instances where the TPP indicators may have been reversed or left unreversed and the TPP issue is still outstanding. There could be different reasons why corrective actions were not completed on accounts, such as, due to systems down, employee error or the entity was not yet established. Employees must conduct account research and review AMS notes for prior actions to determine the TPP status and take necessary actions. Always update AMS notes to include actions taken and if unable to take the required action, include an explanation. If AMS is unavailable, employees can leave a history item on IDRS regarding status, if available.

    Transaction Action Created by the Indicator
    1
    A TC 971 AC 124 - 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.)

    Note:

    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 it is unresolved (DLN in the MISC field of the TC 971 AC 124 matches the DLN of the unpostable return). Do not forward cases to RIVO if the only issue is the unreversed marker and the return has posted and no other TPP marker is present. A mass cleanup will be conducted 2-3 times a year to reverse all markers left unreversed in error.

    Note:

    If the account reflects the TC 971 AC 124 marker, but the return is still in ERS processing, follow ERS procedures in IRM 21.4.1, Refund Research. Conduct IDRS research on CC TRDBV, ERINV and TXMODA, to determine the status of the 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. The account will show a TC 841 or TC 720.

    Note:

    If an account contains an unreversed TC 971 AC 129 and authentication has been completed per AMS notes, the case should not be referred to RIVO as an open TPP issue.

    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.
    6
    TC 971 AC 129 with MISC Field NNNNNNNNNNNNNN 1040X. (NNNNNNNNNNNNNN in TC 971 AC 129 is the 1040X MeF DLN)
    RICS will use the marker to identify potential Identity Theft MEF Form 1040X’s. RICS will use the Taxpayer Protection Program (TPP) process to authenticate the caller and determine if the Form 1040X can be processed and reverse the marker with a specific MISC field to indicate treatment of Form 1040X as IDT or NON IDT.
    7
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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


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

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

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


    Other account markers that may be found on TPP related accounts
    Transaction
    1
    TC 971 AC 052 on the account (not a TPP marker)
    Will resequence the TC 150 for 14 days. If the return is selected for TPP, a TC 971 AC 124 will be present on the tax module. After the TPP Unpostable 126 0 is resolved, the 14-day resequence will be applied to the TC 150. The TC 971 AC 052 is not a TPP marker.

    Note:

    These returns are rescored for NON ID theft criteria after the TPP Unpostable 126 0 is resolved. Once the return is posted, if selected for further review, a TC 971 AC 134 will be present and will create a – R freeze. The income and withholding on the return must be verified prior to releasing the refund.

    2
    TC 971 AC 850 on the account (not a TPP marker)
    RICS will use the marker to flip the direct deposit to a paper check.

    Reminder:

    Direct deposit refunds are now issued on current year and late filed tax returns and can be flipped to a paper check when the IRM instructs.

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

    Note:

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

    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. Due to programming issues, some accounts will show multiple TPP letter markers and in some instances, multiple letters may be issued in error. If the caller inquires about multiple letters and there is no other UNP 1260 associated with the duplicate letters, apologize to the taxpayer for the error. Some taxpayers may or may not have already authenticated.

    Letter Description/Details
    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 or 5447SP - Spanish version Issued on accounts for returns filed with an address outside the United States
    Letter 5747C, Potential Identity Theft during Original Processing - TAC AUTH ONLY or 5747SP - Spanish version 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" . The letter comes with the online verification option that instructs the taxpayer to use the ID Verify 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 on accounts meeting specific criteria. The letter directs the taxpayer to the online verification option and provides the 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 due to issues with the website, was confused with the process, or had other concerns with responding to the questions, apologize for the inconvenience and continue with the authentication process.
    Letter 6330C, Potential Identity Theft during Original Processing

    Note:

    For the 2022 filing season, the 6330C pilot letter will continue to be issued to a limited amount of taxpayers through the end of April 2022.

    Issued on accounts as part of the new TPP pilot.
    • If the caller was issued the Letter 6330C, employees will use procedures for Letter 4883C to address the inquiry throughout the IRM.

    • The pilot letter cannot be reissued, therefore the corresponding letter below must be issued if the TP did not receive, misplaced/lost or did not receive the letter, the corresponding letter will be issued.

      Letter 6330C = 4883C

    Letter 6331C , Potential Identity Theft during Original Processing with Online Option

    Note:

    This letter contains an insert Notice 1455, IRS Identity Verification Service, that refers taxpayers to the online ID Verify website to complete authentication. It also contains a QR code that will take taxpayers directly to the online website. It is two-sided for English and Spanish.

    Issued on accounts as part of the new TPP pilot.
    • If the caller was issued the Letter 6331C, employees will use procedures for Letter 5071C to address the inquiry throughout the IRM.

    • The pilot letter cannot be reissued, therefore the corresponding letter below must be issued if the TP did not receive, misplaced/lost or did not receive the letter, the corresponding letter will be issued.

      Letter 6331C = 5071C

    For information on the ID Verify process, see IRM 25.25.6.3.5, ID Verify - TPP Online Authentication.

  4. All control bases should be opened/input on CC TXMODA on MFT 30 unless otherwise stated. To prevent delays, for any case with duplicate or multiple controls, case actions must be coordinated with the other control prior to taking any actions on the account.

Taxpayer Protection Program (TPP) Recovery Project
  1. In certain instances, RIVO identifies questionable activity or potential identity theft on accounts where a refund has been lost and/or recovered. The recovery process is initiated with the assistance of other agencies and/or financial institutions. A TC 971 AC 123 with MISC field TPP RECOVERY marker was created to identify the questionable returns. The marker is generated on accounts that meet recovery criteria in the following account scenarios:

    • In PY 2017, an issue with possible identity theft return selections in the Return Review Program (RRP) were identified. 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.

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

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

    .

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

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

    • 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)

  3. 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.
    4
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡"
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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, Taxpayer Claims Identity Theft - Research, 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:

    Note:

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

    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 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/Faxed 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 (or 6330C), Letter 5071C, Potential Identity Theft during Original Processing with Online Option (or 6331C), 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:

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

    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 (or 6330C), Letter 5071C (or 6331C), 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 are 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). For Service Level Agreements, see IRM 25.30.8, Service Level Agreement between the Wage & Investment Division and the Taxpayer Advocate Service.

  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 25.25.6-9, Return Integrity Verification Operations (RIVO) Taxpayer Protection Program (TPP) Correspondence Controls.

    Note:

    For any case with multiple controls, employees must contact the other control to coordinate case actions. If the control is assigned to a generic control, refer to your manager to have case assigned.

  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:

    Caution:

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

    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 ID Verify website www.idverify.irs.gov 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 25.25.6-7, 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.
    9
    The response is to a TPP letter and is from a prison/correctional institution
    (Envelope/correspondence contains a prison address and prisoner ID number)
    See IRM 25.25.6.2.2.1, Documentation Received

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 2021 or 2020 (for 2020 returns, follow Then section if action is being taken prior to cycle 202247
    OR
    If on or after cycle 202247, follow procedures in box 2 below to send the return to be manually reprocessed

    Note:

    Beginning in cycle 202247, returns for tax year 2020 can no longer be moved to MFT 32. If action is taken to move the return to MFT 32 on or after cycle 202247, an unpostable will generate and will be reassigned to the employee for corrective action.

    Follow bullet instructions below, if applicable, then go directly toIRM 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 input identity theft actions.
    • 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 25.25.6-7, 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 year 2019 or prior.

    Note:

    Beginning in cycle 202247, returns for tax year 2020 or prior can no longer be moved to MFT 32. If action is taken to move the return to MFT 32 on or after cycle 202247, this will cause an unpostable to generate and will be reassigned to the employee for corrective action.

    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 25.25.6-7, 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 25.25.6-6, 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 25.25.6-6, 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 “B89bdxz:” as applicable. Do not include any paragraph referring the taxpayer to an online service.

    • 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 25.25.6-7, 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 25.25.6-6, 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 25.25.6-6, 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 “B89bdxz:” as applicable. Do not include any paragraph referring the taxpayer to an online service.

    • 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 25.25.6-7, 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 25.25.6-7, 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 “B89bdxz:” as applicable. Do not include any paragraph referring the taxpayer to an online service.

    • 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 25.25.6-7, 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 25.25.6.6.3.1, 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), 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 25.25.6-7, 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 25.25.6.6.3.2, 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. 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.

    • Add a note using CC UPDIS asking SP to close the unpostable, based on the RIVO correspondence case. RIVO employee will not close the unpostable 147.

    • 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 25.25.6-7, 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 (the returns were never processed and are not posted to MFT 30 or MFT 32)
    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. 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 25.25.6-7, 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 (the return was never processed- and the return is not posted to MFT 30 as a TC 150 or on MFT 32 as a TC 976)

    See IRM 25.25.6.5.2.3, Multiple Returns and the Taxpayer Did Not File Any of the Returns. 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.

    • If there is an Unpostable 147, add a note using CC UPDIS for SP to close their unpostable based on the RIVO correspondence case. RIVO employee will not close the unpostable 147.

    • 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 25.25.6-7, 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" .

MFT 32 Programming Error RIVO Case Resolution - RIVO Employees Only
  1. Due to the programming error that caused the TC 971 AC 111 transactions to go unpostable when attempting to move the identity theft return to the MFT 32 module, there were several accounts impacted for tax years 2021 and 2020. The taxpayer was successfully authenticated and did not file the return in question, therefore it was deemed identity theft. However, the unpostable TC 971 AC 111 transaction did not allow the return to post correctly on some cases. Employees followed procedures and marked the account as an identity theft determination.

    To assist with identifying the impacted accounts, the account will show the following actions:

    • The UNP 1260 will show it was closed with a URC 6 CCC 3 (some accounts will reflect the action below, but the UNP 1260 was not closed)

    • The unpostable TC 971 AC 111 transaction (some accounts may show an open unpostable control to the originating employee UNP 1680 or UNP 1735 and some may show the control was closed)

    • CC ENMOD/IMFOLE will show the Id theft marker TC 971 AC 506 with MISC field of either WI AM OTHER OR WI PRP OTHER1 for tax year in question

    • Letter 4674C was issued

    • AMS notes will indicate there was an identity theft determination and the actions taken (i.e. moved the identity theft return to MFT 32, UNP 1260 closed with URC 6 & CCC 3 and TC 971 AC 111 input, Id theft marker TC 571 AC 506, 4674C letter issued)
       

    There are various scenarios employees may encounter on the account due to the timing of the unpostable TC 971 AC 111 transaction and posting of the TC 150 on MFT 30 or the TC 976 on MFT 32 modules. Employee must research IDRS and review AMS notes to assist with identifying the account was impacted by the TC 971 AC 111 programming error. RIVO will work cases off a designated listing or if the case is identified in inventory and follow the chart below to resolve or refer accounts based on the scenario.

    Note:

    If the case has an open control to RIVO IDRS #1485011111. do not take action on the case.

    If And Then
    The account shows the following actions
    • The identity theft return posted as the TC 150 on MFT 30 but was backed out.

    • The account will show a TC 290/291

    • An Open/Closed control with RIVO IDRS 148xxxxxxx

    No - A freeze is present on the year in question
    And
    No subsequent return is found for the year in question (Research IDRS for other returns, such as Unpostable 1260 with different DLN, TC 976 on MFT 30 or 1040X return)
    • Close all open RIVO controls and any non-RIVO unpostable controls related to the TC 971 AC 111 unpostable transaction (UNP 1680 or UNP 1735).

    • Do not close any non-related case controls

    The account shows the following actions
    • The identity theft return posted as the TC 150

    • Verify the DLN of the UNP 126 and the TC 971 AC 111 MISC field match

    There is an open Identity theft case control (i.e. IDT1 or IDT3) with or without a lost refund
    • Close all RIVO control bases

    The account shows the following actions
    • The identity theft return posted as the TC 150

    • Verify the DLN of the UNP 126 and the TC 971 AC 111 MISC field match

    No - A freeze is present on the year in question
    And
    No subsequent return is found for the year in question (Research IDRS for other returns, such as Unpostable 1260 with different DLN, TC 976 on MFT 30 or 1040X return)
    For 2021 and 2020 accounts follow the procedures below to back out the return.
    • Follow IRM 25.25.4.5, Identity Theft Category 7 - Single Return/Deceased/X-REF - No Lost Refund Process or IRM 25.25.4.6, Identity Theft Category 7 - Single Return/Deceased/X-REF - Lost Refund Process

    • Close all open RIVO controls and any non-RIVO unpostable controls related to the TC 971 AC 111 unpostable transaction (UNP 1680 or UNP 1735).

    The account shows the following actions
    • The identity theft return posted as the TC 150

    • Verify the DLN of the UNP 126 and the TC 971 AC 111 MISC field match

    MFT 32 module shows the identity theft return posted as a TC 976 (verify the DLN of the UNP 126 and the TC 971 AC 111 match the TC 976 on MFT 32 to ensure the identity theft return was moved). For 2021 and 2020 accounts follow the procedures below to back out the return.
    • Follow IRM 25.25.4.5, Identity Theft Category 7 - Single Return/Deceased/X-REF - No Lost Refund Process or IRM 25.25.4.6, Identity Theft Category 7 - Single Return/Deceased/X-REF - Lost Refund Process

    • Close all open RIVO controls and any non-RIVO unpostable controls related to the TC 971 AC 111 unpostable transaction (UNP 1680 or UNP 1735).

    Account may show the following actions
    • A TC 150 is NOT posted, but the account shows, a
      CU 150
      OR
      DJ 150
      OR
      DP 150
      with DLN of the identity theft return in question

    MFT 32 module shows the identity theft return posted as a TC 976 (verify the DLN of the UNP 126 and the TC 971 AC 111 match the TC 976 on MFT 32 to ensure the identity theft return was moved).
    • For accounts with

    • For accounts where the Id theft return is CU 150, DJ 150 or DP 150, close all open RIVO controls and any non-RIVO unpostable controls related to the TC 971 AC 111 unpostable transaction (UNP 1680 or UNP 1735).

    Account may show the following actions
    • A valid TC 150 posted to MFT 30

    • Verify the DLN does NOT match the identity theft return

    MFT 32 module shows the identity theft return posted as a TC 976 (verify the DLN of the UNP 126 and the TC 971 AC 111 match the TC 976 on MFT 32 to ensure the identity theft return was moved). Close all open RIVO controls and any non-RIVO unpostable controls related to the TC 971 AC 111 unpostable transaction (UNP 1680 or UNP 1735).

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

    • For decedent returns, see IRM 11.3.2.4.11, Deceased Individuals and IRM 3.13.5.32, Notice Concerning Fiduciary Relationship, then follow chart below.

  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:

    Reminder:

    To prevent delays, for any case with duplicate or multiple controls, case actions must be coordinated with the other control prior to taking any actions on the account.

    Note:

    For TPP responses involving a prisoner, see box 6 or 7 below for procedures.

    Note:

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

    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 fax due to TAC closures or due to COVID-19 reasons or restrictions, as instructed, 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.

    Reminder:

    Field Assistance employees will use applicable systems for research.

    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:

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

    The documentation is considered valid Consider their identity authenticated and continue to paragraph 2

    Note:

    Prior to taking any action, all 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. (For pilot Letter 6330C use cat code “4883” & for Letter 6331C use cat code “5071”.)

    Note:

    Field Assistance Employees - - Assigned Cases will reflect activity control "FATPPEFAX" .
    - Additional case controls should not be opened if the case is already controlled.
    - Employees may need to reassign the case to their own IDRS# if not already assigned.
    - If case was previously resolved and all necessary actions were taken, close control with activity “PREVACTN” or if case must be returned to RIVO for a secondary issue, add AMS notes to specify the issue.

    4

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

     
    n/a Consider their identity not authenticated, see IRM 25.25.6.2.2.2, Complete Documentation Not Provided or Invalid
    5
    The taxpayer submits documentation to verify their identity via fax or mail due to TAC closures or restrictions and their identity can be authenticated
    TRDBV contains an MEF Form 1040X and a TC 971 AC 129 with MISC field NNNNNNNNNNNNNN 1040X is on the tax module.
    • Follow IRM 25.25.6.5.1.2.6, Taxpayer Filed MeF Form 1040X and the Account Contains an Unreversed Taxpayer Protection Program (TPP) Indicator such as a Transaction Code (TC) 971 Action Code (AC) 129 with MISC Field NNNNNNNNNNNNNN 1040X, paragraph 3 based on determination.

    • If authentication cannot be determined follow box 4 “Then” section.

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

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

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


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

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

    9
    For decedent accounts, if the authorized representative’s name is present on CC ENMOD
    The TPP documentation was received
    • Consider their identity authenticated and continue to paragraph 2

    10
    For decedent accounts, if the authorized representative’s name is not present on CC ENMOD
    See IRM 11.3.2.4.11, Deceased Individuals and IRM 3.13.5.32, Notice Concerning Fiduciary Relationship, for a list of acceptable documentation for authorized representatives.
    The documentation to verify the authorized representative was incomplete or not received
    BUT
    TPP documentation was complete (requested documents can be used to authenticate the decedent)
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • For incomplete or missing documentation for verification of the authorized representative, issue Letter 135C, Proper Authorization Needed to Furnish Information, and request documentation per IRMs in IF section. Verify the address to ensure the letter goes to the representative, but do not change the address on the account.

  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 estimated tax 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 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 Amended U.S. Individual Income Tax Return, 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" .

    Note:

    If the UP 1260 does not populate on TVT tool, then the unpostable condition cannot be closed using the TVT tool. The UP 126 RC "0" must be resolved manually on IDRS.

    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 25.25.6-7, 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 25.25.6-7, 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 25.25.6-7, 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 25.25.6-7, 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 and doesn’t meet the exceptions listed below.
    Follow block 6 below, if the return cannot be moved back from MFT 32 systemically.

    Exception:

    If the return meets any of the criteria below, the return cannot be moved systemically and must be reprocessed manually from MFT 32 to MFT 30.
    ♦The return is for tax year 2019 or prior
    ♦The return is for the preceding tax year (2020) and is being moved after cycle 202247 (Beginning in cycle 202247, returns for tax year 2020 or prior can no longer be moved to MFT 32. If action is taken to move the return to MFT 30 on or after cycle 202247, this will cause an unpostable to generate and be reassigned to the employee for corrective action.)
    ♦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) on MFT 32
    ♦The account contains an invalid name control issue (entity mismatch)
     

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

    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 25.25.6-7, 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
    :
    • The return was never processed and is not posted to MFT 30 as a TC 150 or on MFT 32 as a TC 976
      AND

    • CC TRDBV “CODES” screen shows it was unpostable (UP) 126 reason code (RC) “0” and may not be viewable on CC UPTIN

    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 25.25.6-7, 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" .

    • If the taxpayer did not attach a copy of the return, resolve the account using the procedures in IRM 25.25.6.8, Archived - Deleted Returns or Failed Systemic MFT 32 Reversals - RIVO and Non-RIVO Employees

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 25.25.6-6, 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 25.25.6-6, 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 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" or TAC AUTH ONLY 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, input the address change using the IAT tool, see IRM 3.13.5.29, Oral Statement /Telephone Contact Address Change Requirements, add AMS notes indicating an address change was input.


    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 25.25.6-7, 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 25.25.6-6, 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 25.25.6-6, 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 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" or TAC AUTH ONLY 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, input the address change using the IAT tool, see IRM 3.13.5.29, Oral Statement /Telephone Contact Address Change Requirements, a dd AMS notes indicating an address change was input.

    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 25.25.6-7, 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 systemically, and the return has to be sent to be reprocessed manually, 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 Inquiries & Resolution Actions.

      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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    4
    The taxpayer’s return has been archived or deleted (The return was never processed and is not posted to MFT 30 as a TC 150 or on MFT 32 as a TC 976).
    • Follow the procedures in IRM 25.25.6.8, Archived - Deleted Returns or Failed Systemic MFT 32 Reversals - RIVO and Non-RIVO Employees, 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 25.25.6-7, 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
    AMS notes do not indicate the taxpayer contacted the IRS by phone or in person.
    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” and an open paragraph
      - Use return address code “TP”
      - Specify which supporting document was missing or unacceptable

    • Close the RIVO control base with an activity field of "6167C2TP" .

    • Document authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

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

    2
    The response or AMS notes indicate the taxpayer previously contacted the IRS and failed authentication and was advised to fax or 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 return address code “TP”

    • 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries

    • Close your control base.

    3

    If the taxpayer submits documentation to verify their identity via fax or mail due to TAC closures or due to COVID-19 reasons or restrictions, as instructed,
    And

    the documentation received 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.

    Note:

    Field Assistance employees will use applicable systems for research.

    n/a
    • 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
      - Use return address code “TP”
      -Specify what supporting documentation was missing or unacceptable
      -Request the documentation be submitted through our fax number ≡ ≡ ≡ ≡ ≡ ≡ ≡.

    Note:

    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. (For pilot Letter 6330C use cat code “4883” & for Letter 6331C use cat code “5071”.)
    -Field Assistance cases will have activity control "FATPPEFAX" . Additional case controls should not be opened if the case is already controlled. Employees may need to reassign the case to their own IDRS# if not already assigned.

    • 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.


    4

    The taxpayer’s fax or mail case meets the exception below, but AMS notes are not updated.

    Exception:

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

    n/a
    • 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 ID Verify 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.

    • Use return address code “TP”

    5
    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.
    n/a
    • 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 5216C - Taxpayer Cannot Authenticate.

    • Use return address code “TP”

    • 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

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

    6
    For decedent accounts, if the authorized representative’s name is not present on CC ENMOD
    The required authorized representative documentation and the TPP documentation is incomplete or was not received
    • Issue Letter 135C, Proper Authorization Needed to Furnish Information, and request the missing documentation

    • Add AMS notes to confirm what documentation was received and what document is still required to complete the process. We cannot authenticate until the authorized representative provides the documentation as requested and we have sufficient documentation to complete TPP authentication

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 ID Verify 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 ID Verify website or go to the TAC, however the taxpayer could not visit the TAC ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 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. 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

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

Exam/Collection/Compliance Office Employees - Procedures for Cases with Taxpayer Protection Program (TPP) Involvement

  1. Exam/Collection/Compliance employees may identify a return with Taxpayer Protection Program (TPP) involvement in the course of their duties. The account will contain TPP markers on CC IMFOLT or CC TXMOD. An inquiry may need to be referred to Return Integrity Verification (RIVO) team for resolution when one or more of the TPP markers and conditions are present:

    • The account contains unresolved TPP indicators (unreversed TC 971 AC 121/124 with MISC field showing DLN of associated UNP 1260 return)

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

    • The account contains an unreversed TPP indicator TC 971 AC 129 and the refund is held with a -R freeze.

    • 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 return was Archived/Deleted (Account will show an UP 126 "0" on CC TRDBV "CODES" screen and is not posted to MFT 30 as a TC 150 or MFT 32 as a TC 976.)


      If the TPP markers above ar present, the taxpayer must be authenticated by the employee. See IRM 25.25.6.4, (8) Taxpayer Protection Program (TPP) - High Risk Authentication (HRA) Procedures, for manual TPP High Risk Authentication questions and IRM 25.25.6.5.1, Authentication Passed and the Taxpayer Filed the Return in Question, to verify the return was filed by the taxpayer

  2. If the employee has authenticated the taxpayer, take the following actions to refer the case to RIVO for resolution:

    IF THEN
    1
    The return is on MFT 32 or shows it was Archived/Deleted on CC TRDBV

    Note:

    An Archived/Deleted means the return was never processed and is not posted to MFT 30 as a TC 150 or moved to MFT 32 as a TC 976

    The employee will submit a Form 4442, Inquiry Referral, to fax number ≡ ≡ ≡ ≡ ≡ ≡ ≡ with the following information:

    ♦ Include the DLN of the return in question. Make sure and verify the DLN number if there is more than one return.
    MFT 32 returns - DLN is the TC 976 DLN on CC IMFOLT or TXMODA
    Archived /Deleted returns - CC TRDBV “STAT-HIST” summary page has the DLN)
    ♦ Add remarks - TP has been authenticated by the employee

    ♦ Additional comments - The return on MFT 32 is the TP’s valid return. Please take appropriate actions to resolve the account and process TP’s return.
    ♦ If unable to fax the request, route information to RIVO:
    Internal Revenue Service, 3651 S IH 35 Stop 6579 AUSC, Austin, TX 73301

    Note:

    Follow procedures below depending on the year of the tax return in question.


    ♦ For 2021 or 2020 ELF/MeF or paper filed returns, the return can be moved systemically and does not have to be reprocessed.
    Do not include a copy of the return, unless it differs from the return on CC TRDBV,
    ♦ For 2019 and prior year ELF/MeF electronic returns or paper filed returns must be reprocessed and sent to SP for posting. The fastest option is to obtain a copy from the taxpayer. If the taxpayer provides a copy of the tax return, forward it with the Form 4442. If unable to obtain a copy from the taxpayer, include it in the Remarks section of the Form 4442. RIVO will order the return and if not received, will complete a dummy return using information on CC TRDBV/RTVUE.

    Exception:

    For expedite cases (i.e. statute imminent), write “Expedite” at the top of the referral and add the reason for the expedite request in the Remarks section. Employee will also open a control to RIVO as follows:
    CXX,EXPEDITE,M,32RV
    1485000001,*




    ♦For tax returns sent to SP for processing, RIVO will open a monitor control on CC TXMOD with activity code that includes RTP-MMDD which means" Return to Process" and MMDD equals the month and day it was sent to SP.

    Note:

    Once the return is sent to be reprocessed, the TPP issue has been resolved and RIVO no longer has the case. Any follow up inquiries must be made to the Submission Processing area the return is located in. Due to continued backlog delays, returns are taking longer than normal to be posted. **If the case is an expedite request contact SP.

    2
    The return is UP 126 RC "0" with a TC 971 AC 121 or TC 971 AC 124
    or
    The return is posted and contains an unreversed TC 971 AC 129 with a -R freeze holding the refund
    The employee will initiate a Form 4442, Inquiry Referral, to RIVO to resolve the unpostable condition. The following remarks must be included on the Form 4442:
    ♦ The taxpayer has been authenticated
    and
    ♦ The return is the taxpayer’s valid return
    ♦ For accounts showing open Unpostable 1260, fax Form 4442 to fax number ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ♦ If unable to fax the request, route information to RIVO at:
    Internal Revenue Service, 3651 S IH 35 Stop 6579 AUSC, Austin, TX 73301

  3. For TPP selected returns identified in the ASFR process, ASFR employees will follow the If/Then chart below:

    IF THEN
    1
    The return is UP 126 RC "0" with a TC 971 AC 121 or TC 971 AC 124
    AND
    the copy of the return, if received, matches the UNP 1260 return on CC TRDBV
    The case must be added to the RIVO TPP listing and include:
    ♦ TIN
    ♦ Tax period
    ♦ Name Control
    ♦ DLN of the return in question
    The listing will be forwarded to the RIVO POC on a weekly basis and cases will be worked within 7 days.
    2
    The return is UP 126 RC "0" with a TC 971 AC 121 or TC 971 AC 124
    AND
    A copy of the return, if received, DOES NOT match the UNP 1260 return on CC TRDBV)
    • Take the following steps to send the return to SP to be processed.

    • 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 employee. 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.

    • 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.

    • Document results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

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

    • Open a monitor control base
      CXX,RTP-MMDD,M,32RV (MMDD is the month and day you are sending the return to SP)
      1487355555,*

    3
    The return is on MFT 32 (look for MFT 32 module on CC IMFOLI or TXMODA)

    Follow procedures below depending on the year of the tax return in question.
    ♦ For 2021 or 2020 ELF/MeF or paper filed returns, the return can be moved systemically and does not have to be reprocessed if the return matches the return originally received. If the return does not match the return originally received, follow box 2 Then section above to send the return to be reprocessed.
    ♦ 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 25.25.6-8, Command Code (CC) FRM77 Transaction Code (TC) 971 Action Code (AC) 111 Input Screen.
    ♦ 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.

    ♦ For 2019 and prior year ELF/MeF electronic returns or paper filed returns must be reprocessed and sent to SP for posting.
    ♦ If a paper return, the fastest option is to obtain a copy from the taxpayer. If the taxpayer provides a copy of the tax return or the return was ELF/MEF, follow box 2 above, Then section.
    ♦ If unable to obtain a copy from the taxpayer, prepare a Form 4442 and include in remarks (No return copy received, and include the DLN of the return in question). RIVO will order the return and if not received, will complete a dummy return using information on CC TRDBV/RTVUE.

    ♦ Fax Form 4442 to fax number ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ♦ Open a monitor control base when sending the return to SP,
    CXX,RTP-MMDD,M,32RV (MMDD is the month and day you are sending the return to SP)
    1487355555,*
    ♦ Do not open a control when sending the Form 4442 to RIVO. RIVO will open a control once the case is received.

    Exception:

    For expedite cases (i.e. statute imminent), write “Expedite” at the top of the referral and add the reason for the expedite request in the Remarks section. Employee will also open a control to RIVO as follows:
    CXX,EXPEDITE,M,32RV
    1485000001,*


    ♦ If the tax period in question has an open control on CC TXMODA beginning with IDRS # 148XXXXXXX, coordinate the case actions with the RIVO employee.
     
    4
    The return shows it was Archived/Deleted on CC TRDBV

    Note:

    An Archived/Deleted return means the return was never processed and is not posted to MFT 30 as a TC 150 or moved to MFT 32 as a TC 976



    ♦ For all tax years where the ELF/MeF or paper filed returns that were archived/deleted, the return cannot be moved systemically and has to be reprocessed, follow box 2 Then section above to send the return to be reprocessed.

    ♦ If a paper return, the fastest option is to obtain a copy from the taxpayer. If the taxpayer provides a copy of the tax return or the return was ELF/MEF, follow box 2 above, Then section.
    ♦ If unable to obtain a copy from the taxpayer, prepare a Form 4442 and include in remarks (No return copy received, and include the DLN of the return in question). RIVO will order the return and if not received, will complete a dummy return using information on CC TRDBV/RTVUE.
    ♦ Fax Form 4442 to fax number ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ♦ Open a monitor control base when sending the return to process
    CXX,RTP-MMDD,M,32RV (MMDD is the month and day you are sending the return to SP)
    1487355555,*
    ♦ Do not open a control when sending the Form 4442 to RIVO. RIVO will open a control once the case is received.

    Exception:

    For expedite cases (i.e. statute imminent), write “Expedite” at the top of the referral and add the reason for the expedite request in the Remarks section. Employee will also open a control to RIVO as follows:
    CXX,EXPEDITE,M,32RV
    1485000001,*


    ♦ If the tax period in question has an open control on CC TXMODA beginning with IDRS # 148XXXXXXX or 14XXXXXXX, coordinate the case actions with the RIVO employee.
     

  4. Upon receipt of the Form 4442 or ASFR Unpostable 1260 listing, RIVO employees 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 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

  5. Once the control base is opened or recontrolled, take the following actions to resolve the account:

    Note:

    Expedite requests will have “Expedite Request” at the top of the referral and have an open control to 1485000001. Please treat the cases as priority as some may be Statute imminent.

    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 employee.
    • 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 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

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

    • Open a monitor control base
      CXX,RTP-MMDD,M,32RV (MMDD is the month and day you are sending the return to SP)
      1487355555,*

    3
    The return on MFT 32 does not match the return received from the employee.
    • 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

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

    • Open a monitor control base
      CXX,RTP-MMDD,M,32RV (MMDD is the month and day you are sending the return to SP)
      1487355555,*

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 25.25.6-7, 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 IUP#1019.

  2. Inquiries received on the TPP line may be in response to one of the TPP letters below. Before taking any action, identify the purpose of the call and conduct research to determine the current account status to better assist the caller. If required research systems are unavailable, see IRM 21.3.5.4.2.3, Required Systems Unavailable, and provide the taxpayer self-help options for online authentication at www.idverify.irs.gov. Taxpayers should also be advised that they can call back for assistance. Employees can leave a history item on IDRS regarding authentication status, if available.

    Note:

    To identify which letter the caller was issued, CC TXMODA will contain a TC 971 AC 123 with the letter number in the miscellaneous field. Due to programming issues, some accounts may show multiple TPP letter markers, and in some instances, multiple letters may be issued in error. If the caller inquires about multiple letters and there is no other UNP 1260 associated with the duplicate letters, apologize to the taxpayer for the error. Some taxpayers may or may not have already authenticated.

    TPP Authentication Letters
     

    Letter Description/Details
    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 or 5447SP - Spanish version Issued on accounts for returns filed with an address outside the United States
    Letter 5747C, Potential Identity Theft during Original Processing - TAC AUTH ONLY or 5747SP - Spanish version 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" . The letter comes with the online verification option that instructs the taxpayer to use the ID Verify 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 on accounts meeting specific criteria. The letter directs the taxpayer to the online verification option and provides the 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 due to issues with the website, was confused with the process, or had other concerns with responding to the questions, apologize for the inconvenience and continue with the authentication process.
    Letter 6330C, Potential Identity Theft during Original Processing

    Note:

    For the 2022 filing season, the 6330C pilot letter will continue to be issued to a limited amount of taxpayers through the end of April 2022.

    Issued on accounts as part of the new TPP pilot.
    • If the caller was issued the Letter 6330C, employees will use procedures for Letter 4883C to address the inquiry throughout the IRM.

    • The pilot letter cannot be reissued, therefore the corresponding letter below must be issued if the TP did not receive, misplaced/lost or did not receive the letter, the corresponding letter will be issued.

      Letter 6330C = 4883C

    Letter 6331C, Potential Identity Theft during Original Processing with Online Option

    Note:

    This letter contains an insert Notice 1455, IRS Identity Verification Service, that refers taxpayers to the online ID Verify website to complete authentication. It also contains a QR code that will take taxpayers directly to the online website. It is two-sided for English and Spanish.

    Issued on accounts as part of the new TPP pilot.
    • If the caller was issued the Letter 6331C, employees will use procedures for Letter 5071C to address the inquiry throughout the IRM.

    • The pilot letter cannot be reissued, therefore the corresponding letter below must be issued if the TP did not receive, misplaced/lost or did not receive the letter, the corresponding letter will be issued.

      Letter 6331C = 5071C

     

    Note:

    For information on the ID Verify process, see IRM 25.25.6.3.5, ID Verify - TPP Online Authentication. Be aware that some taxpayers will not be provided the online option if exception criteria is met.

    Note:

    If the account contains a TC 971 AC 129 with MISC Field: FILTER X or FILTER V followed by a TC 971 AC 123 MISC>5071C SENT marker, these accounts do not meet TPP criteria. The account should show these markers as reversed with a TC 972 AC 129 and TC 972 AC 123

    .

  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, including a non-filer tax return filed for the Economic Impact Payment (EIP). Some non-filer returns selected for TPP authentication will not contain a TPP letter marker TC 971 AC 123 with MISC field, however a letter is generated.

  4. If the caller is not calling in response to a TPP letter, and there is no open TPP issue, transfer the caller to the appropriate area per the Telephone Transfer Guide.

  5. 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. Do not transfer the caller.

  6. The caller states they are calling in response to a TPP letter (Letter 4883C/SP (or pilot Letter 6330C), Letter 5071C/SP (or pilot Letter 6331C), 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. Advise the caller of authentication requirements listed in the letter to determine if they are able to continue with the call.

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

    Note:

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

    Exception:

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

  8. 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.

  9. If the caller states they have previously authenticated either by phone, correspondence, fax or in the Taxpayer Assistance Center (TAC), and are checking on the status of their refund/balance due or other, ask the taxpayer what date they authenticated and determine if the date they authenticated meets the processing time frame of 9 weeks (16 weeks for fax/mail) and follow the chart below:

    Note:

    For taxpayers who state they authenticated online using idverify.irs.gov

    , see IRM 25.25.6.3.5, ID Verify - TPP Online Authentication, for timeframes and additional information.

    Note:

    **Temporary Guidance due to COVID-19 Impact** Throughout the remainder of this section, for instances where the caller must visit a TAC to complete the authentication process, if the caller is unable to visit the TAC due to COVID reasons or restrictions, provide the fax instructions in IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors.

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

    Note:

    See IRM 25.25.6.3.5, ID Verify - TPP Online Authentication, if taxpayer states they completed online authentication.

    • Advise the taxpayer that although it may take up to 9 weeks to complete the processing of the return (16 weeks if submitted by or fax/mail) if expecting a refund, they can visit Where’s My Refund?, on irs.gov or on the IRS2Go mobile app after 2 - 3 weeks, to check the refund status, 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 after 9 or 16 week timeframe.

    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 or other issue, advise the taxpayer of the account 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

  10. 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.

  11. 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.

  12. 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.

  13. 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.

    Note:

    **Temporary Guidance due to COVID-19 Impact** Throughout the remainder of this section, for instances where the caller must visit a TAC to complete the authentication process, if the caller is unable to visit the TAC due to COVID reasons or restrictions, provide the fax instructions in IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors.

    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, Taxpayer Claims Identity Theft - Research.

    • 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 or other issue, advise the taxpayer of the account 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 25.25.6-7, 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 is required to visit a TAC, they cannot be authenticated over the phone, see exceptions. 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 per (16) below.)

    Exception:

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

    3
    The caller received a Letter 4883C, Letter 5071C, Letter 5747C, or pilot Letter 6330C or Letter 6331C.

    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. 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.

    • 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. Input AMS notes as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    4
    The caller received a Letter 4883C, Letter 5071C, Letter 5747C, or pilot Letter 6330C or Letter 6331C. .

    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.

    CC UPTIN shows a closed UNP 1260 with URC “0” (IDRS# 148xxxxxxx) and/or CC IMFOLT or TXMODA shows a TC 971 AC 123 with MISC field of “TPP RP”
    • Complete TPP HRA following IRM 25.25.6.4, Taxpayer Protection Program (TPP) High Risk Authentication (HRA) Procedures

    • Then follow procedures in 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

    5
    The caller received a Letter 4883C
    CC TRDBV shows an MEF Form 1040X and the tax module contains a TC 971 AC 129 with MISC Field NNNNNNNNNNNNNN 1040X. (NNNNNNNNNNNNNN in TC 971 AC 129 is the 1040X MeF DLN)
    • Authenticate the caller, see IRM 21.1.3.2.3, Required Taxpayer Authentication.

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

    • Advise the caller a copy or access to the return in question will be needed to verify information off the form.

    • Refer the caller to the TAC if unable to authenticate, follow IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors

    • If the caller authenticates, follow IRM 25.25.6.5.1.2.6, Taxpayer Filed MeF Form 1040X and the Account Contains an Unreversed Taxpayer Protection Program (TPP) Indicator such as a Transaction Code (TC) 971 Action Code (AC) 129 with MISC Field NNNNNNNNNNNNNN 1040X to take appropriate action on the account for Form 1040X processing.

    6
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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

    n/a
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

    7
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    Note:

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

  14. 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.

  15. 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:

    Note:

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

    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:

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

    Note:

    Remind the taxpayer of the online IDverify option if they have not made an attempt to use it (except where Letter 4883C or 6330C is issued.

    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 (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
    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:

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

  16. 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.

  17. 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)). ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

    Note:

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



    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 you cannot continue with the call and provide the two options.
      - The online IDverify option at www.idverify.irs.gov, if they have not made an attempt to use it (except where Letter 4883C or Letter 6330C is issued).
      - Or if unable to authenticate online or unsuccessful, the caller must visit a 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

  18. 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 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (Ex. if there is a refund due, but a credit elect is requested, this 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 25.25.6-7, 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 13 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:

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

    n/a 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:

    Note:

    **Temporary Guidance due to COVID-19 Impact** Throughout the remainder of this section, for instances where the caller must visit a TAC to complete the authentication process, if the caller is unable to visit the TAC due to COVID reasons or restrictions, provide the fax instructions in IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors.

    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.

    • Advise the POA this is an authentication line only and they will be asked to verify the taxpayer’s information for the tax year or years in question.

    • 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.

    • Begin by authenticating the POA, see IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication, and follow instructions to verify the POA’s identity and the Form 2848 authorization to identify what year or years are authorized.

    • If the POA is not authorized for the year in question, advise the POA to have the taxpayer answer the questions if present, or if not present, have 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 year or 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.
    See IRM 11.3.2.4.11 (3) Deceased Individuals, for information.
    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
    See IRM 11.3.2.4.11 (3) Deceased Individuals and IRM 3.13.5.32, Notice Concerning Fiduciary Relationship, for Form 56 requirements.
    • Ask the caller if they have mailed Form 56, Notice Concerning Fiduciary Relationship, including the supporting documentation, and if they have a copy they can fax in while on the call. If so, see IRM 21.1.3.4, (4) Other Third Party Inquiries, and follow procedures to verify authorized representative and complete disclosure.

    • Once the authorized representative is verified and disclosure is completed, continue with TPP authentication, 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.

    • If the caller states they have not filed the Form 56 and do not have a copy, advise the caller to see IRS.gov to obtain the form and instructions for mailing to the IRS. Advise the caller to call back when they have a completed Form 56 and can fax it in.

    • 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 the caller cannot fax in the copy at the time of the call or they could not be verified based on faxed documents, advise the caller they can go to the TAC or call back. If they want to visit a TAC, advise the caller they must bring Form 56 with all supporting documentation and TPP authentication documents (refer them to the TPP letter or if they don’t have a copy, provide the list of documents off the letter).

    • Advise the taxpayer they will be required to make an appointment with the TAC. Follow procedures in IRM 21.3.4.2.4.5, Accounts Management Procedures for Appointment Service to schedule the appointment.

    • When making a TAC appointment, remind the caller to bring all supporting documentation for Form 56 and TPP authentication.

    • If not continuing with the authentication process and/or 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    5
    TAC Employees
    The taxpayer is deceased and the executor, personal representative, conservator, etc., see IRM 3.11.3.9.2.2.2, Additional Information Line (AIL) visit the TAC for TPP authentication,
    AND
    Their 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
    See IRM 11.3.2.4.11 (3) Deceased Individuals and IRM 3.13.5.32, Notice Concerning Fiduciary Relationship, for Form 56 requirements.
    • If the representative has the required Form 56, Notice Concerning Fiduciary Relationship, and supporting documentation along with TPP authentication documents continue below.

    • See IRM 21.1.3.4, (4) Other Third Party Inquiries, and follow procedures for completing disclosure.

    • Once authorized representative is verified as the representative, continue with TPP authentication.

    • See IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC, to continue with identity verification and TPP process.

    • If the Form 56 was previously mailed, advise the taxpayer to allow an additional 60 days at a minimum, for processing of the form.

    • If the representative does not have the required documentation for Form 56 or TPP authentication, advise the representative you cannot continue with the authentication and ask them to call the TPP line if they can fax the form in while on the call.

    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 caller is hearing impaired, deaf, hard of hearing or does not speak English and the taxpayer is calling with an interpreter and the taxpayer can remain on the line during the entire call. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      See IRM 11.3.3.3.1, Use of Interpreters in Tax Administration

    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 way 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    7
    The caller is calling regarding an account for a minor taxpayer and caller is the minor or 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 25.25.6-7, 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 or meet other exception criteria (i.e. specific marker or letter), 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. Do not transfer the call to the appointment line.


    Remind the taxpayer of the online IDverify (TPP letter is no longer required to authenticate online) option if they haven’t made an attempt to use it, except where Letter 4883C or Letter 6330C is issued. To schedule an appointment, follow procedures in IRM 21.3.4.2.4.5, 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    Note:

    **Temporary Guidance due to COVID-19 Impact** If the caller is unable to visit a TAC due to COVID reasons or restrictions, advise the caller to submit the requested documentation listed in #4 below to complete authentication via the fax process. Provide the taxpayer the fax number ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and advise of the 16 week processing timeframe.

  2. For taxpayers who need to reschedule or cancel a TAC appointment, follow procedures in IRM 21.3.4.2.4.5.7, Rescheduling Policy and Confirmation of an Existing Appointment.

    Note:

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

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, provide the taxpayer the caller instructions in paragraph #4.

  4. When referring callers to the TAC or providing mail or fax options to complete authentication, advise the caller to submit legible copies of their documentation and that the TPP letter includes the document list for reference.

    • 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 acceptable forms of identification 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries

    • Advise the caller to allow 16 weeks from the date they submitted their response to receive their refund or additional correspondence

    • No other account action is necessary

    • For mailing, provide the caller with the following address: Internal Revenue Service, 3651 S IH 35 Stop 6579 AUSC, Austin, Texas 73301.

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

  1. If there is an indication in the Account 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 6167C, Identity Authentication Incomplete (IMF)

    • 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.

    Note:

    **Temporary Guidance due to COVID-19 Impact** Throughout the remainder of this section, for instances where the caller must visit a TAC to complete the authentication process, if the caller is unable to visit the TAC due to COVID reasons or restrictions, provide the fax instructions in IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors.

    IF AND THEN
    1
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    n/a
    • Advise the taxpayer they must visit the TAC 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 25.25.6-7, 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    3
    The caller states they faxed or mailed their information to the IRS more than 16 weeks ago
    There is no indication Return Integrity Verification Operations (RIVO) received the information (open/closed RIVO control base), see Exhibit 25.25.6-9, Return Integrity Verification Operations (RIVO) Taxpayer Protection Program (TPP) Correspondence Controls.
    • Apologize to the taxpayer and advise the caller to fax the information, 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. If the caller is unable to fax the documentation, advise them to mail the information again.

    • Advise the taxpayer to mail documents to Internal Revenue Service, 3651 S IH 35 Stop 6579 AUSC, Austin, Texas 73301.

    • Provide the list of requested documentation listed in the IRM.

    4
    The caller states they mailed or faxed their information more than 16 weeks ago.
    There is an open control to RIVO and the IRS received date is more than 16 weeks
    OR
    there is an open control to Field Assistance (FA) and the IRS received date is more than 16 weeks ago for fax case (FA fax cases will show activity control “FATPPEFAX”)
    • 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 after 16 week timeframe.

    • If there is an open control base to RIVO or FA, if the initial 16 week fax time frame and the additional 60 days from the date of the last contact have passed, initiate a Form 4442, Inquiry Referral, to RIVO using "RIVO - TPP" queue.

    5
    The Letter 6167C, Identity Authentication Incomplete (IMF) was issued to the caller.
    The caller received the letter
    • Do not attempt telephone authentication.

    • Advise the taxpayer the letter was issued due to insufficient/ incomplete or unreadable documentation. Pull up a copy of the letter to review and provide required documentation, if needed. Advise the taxpayer to follow the instructions 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 25.25.6-7, 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 caller failed authentication at the TAC.
    n/a
    • Do not attempt telephone authentication again.

    • If AMS indicates Letter 5216, Taxpayer Cannot Authenticate, was issued, go to block 7 below.

    • If Letter 5216, Taxpayer Cannot Authenticate, 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 25.25.6-7, 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.

    7
    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 25.25.6-7, 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 Account Management Services (AMS), see IRM 21.2.2.4.5, Accounts Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries. If AMS notes do not indicate the taxpayer has previously failed authentication or required research systems are unavailable, provide the taxpayer self-help options for online authentication at www.idverify.irs.gov or if they choose, taxpayer can obtain the appropriate documentation and return to the TAC. No other account action is necessary. If AMS is unavailable, employees can leave a history item on IDRS regarding authentication status, if available. 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.

ID Verify - TPP Online Authentication

  1. The Taxpayer Protection Program (TPP) identity verification process is completed through the Identity Verification Service at idverify.irs.gov. Taxpayers 18 years of age or older, have the option to use the online service through the Secure Access Digital Identity (SADI) platform using ID.me. If successful, the taxpayer is directed back to the idverify.irs.gov tool for the TPP return validation.

    The ID Verify experience will flow as follows:

    • The taxpayer will begin the TPP verification process through the idverify.irs.gov site and click on the “Verify Your Identity and Tax Return” button.

    • The next screen will provide a choice to create a new account, use an existing ID.me account, or sign in with an existing IRS username (Secure Access eAuth account).

    • Once the taxpayer has successfully verified their identity using one of the platforms.

    • The taxpayer will be directed back to idverify.irs.gov tool to complete the TPP tax return verification questions. In order to complete the TPP authentication process, the taxpayer they must complete both ID.me and tax return verification.

    Note:

    For additional information on SADI, see IRM 21.2.1.58.2, Secure Access Digital Identity (SADI).

  2. Taxpayers without an existing Secure Access account or ID.me account must create a new account using the new ID.me. Once the taxpayer creates their account and verifies their identity with ID.me, they will be sent to the idverify.irs.gov tool to complete the TPP tax return verification questions.

  3. If the taxpayer completes a video chat with an ID.me assistor and successfully authenticates, they will receive an email to confirm their identity was verified. The taxpayer must then go back to idverify.irs.gov and sign in to complete the tax return questions. If the taxpayer did not answer the tax return questions then the authentication process is incomplete and the return will not be processed.

    Note:

    Review the account, if the Unpostable 1260 still shows as Active “A” on CC UPTIN, regardless of when the taxpayer authenticated online, see IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research, and conduct authentication.

  4. Once the taxpayer successfully completes the return verification, the next screen will provide one of the following responses that contain instructions for next steps. The results are available to the taxpayer on the idverify.irs.gov website for 3 weeks after the authentication is complete.
     

    Note:

    Once the taxpayer receives a Confirmation "Congratulations Successful" = Passed response, the SSN is added to a listing and is processed on a weekly basis. The Unpostable 1260 can then take up to two weeks to show Closed “C” on CC UPTIN.

    If the taxpayer receives And Taxpayer Calls after Using idverify.irs.gov tool
    Confirmation "Congratulations Successful" = Passed
    Those who receive a “Successful” outcome will be advised to allow 9 weeks to complete the processing of the TPP return.
    • Advise the taxpayer that although it can take up to 9 weeks to complete the processing of the return, they can access Where’s My Refund after 2-3 weeks to monitor the refund status.

    • Review the account, if the Unpostable 1260 still shows as Active “A” on CC UPTIN, regardless of when the taxpayer authenticated online, see IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research, and conduct authentication.

    Fraudulent Tax Filing Identified = IDT
    Those who receive a “Fraudulent” outcome will be given the option to contact the Identity Theft Protection Specialized Unit.
    • Conduct authentication over the phone. See IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research

    Additional Information Required - Call TPP toll-free =
    Need more information
    • Conduct authentication over the phone. See IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research

    Additional Information Required - Call TAC Appointment line - Need more information
    • 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.

  5. If taxpayers experience issues with setting up their online account through the new ID.me provider, assistance will be provided via the Help.ID.me website.

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.

    Exception:

    See paragraph 8 below for TPP cases where manual authentication would be required.

  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 13 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:

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

    Note:

    **Temporary Guidance due to COVID-19 Impact** Throughout the remainder of this section, for instances where the caller must visit a TAC to complete the authentication process, if the caller is unable to visit the TAC due to COVID reasons or restrictions, provide the fax instructions in IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors.

    IF THEN
    1
    No questions are returned by the IAT TPP HRA tool or the caller does not pass IAT TPP HRA
    and
    CC UPTIN shows a closed UNP 1260 with URC “0” (IDRS# 148xxxxxxx) and/or CC IMFOLT or TXMODA shows a TC 971 AC 123 MISC field of “TPP RP”

    Note:

    This also applies to manual authentication accounts meeting above account criteria.

    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
    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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    3
    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 25.25.6-7, 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:

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

    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"
    1
    CC IRPTR
    (≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡)

    Note:

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

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

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

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

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

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

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

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

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

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

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

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

    2
    CC RTVUE/TRDBV
    (≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡)
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

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

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

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

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

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

    3
    CC DDBKD
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

      Note:

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

    4
    CC IMFOLT
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    5
    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 (or Letter 6330C/6331C), 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 25.25.6-7, 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 (or Letter 6330C/6331C), 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 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 25.25.6-7, 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 (6330C/6331C)/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 25.25.6-7, 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 way 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 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.

Taxpayer Protection Program (TPP)- High Risk Authentication (HRA) Procedures for Taxpayer Advocate Service Employees

  1. For cases meeting Taxpayer Advocate Service (TAS) criteria and pending Taxpayer Protection Program - High Risk Authentication, case advocates will attempt over the phone TPP - HRA with the taxpayer to assist RIVO. TPP cases should meet the criteria listed in IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research, in order to conduct phone authentication. All IRM 25.25.6 requirements will still be applicable to the TPP case.

    Note:

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

    Exception:

    If the taxpayer is experiencing a hardship and is unable to wait for the letter, the taxpayer will not have the control number (DLN of the return), which is part of the authentication process. In place of the control number, TAS will ask the taxpayer to provide an additional form of identification referenced in IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC.

    Note:

    Prior to attempting phone authentication, taxpayers should first be referred to the ID Verify tool to complete the authentication process if they received TPP Letter 5071C (or pilot letter 6331C), Letter 5447C or Letter 5747C. Do not refer recipients of Letter 4883C (or pilot letter 6330C) to the ID Verify tool. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. Case advocates will only be responsible for completing the Taxpayer Protection Program - High Risk Authentication portion and will refer the case to Return Integrity Verification Operation (RIVO) to complete the resolution of the case, or will provide the authentication results when the taxpayer does not pass authentication or submit required authentication documents for RIVO determination.

  3. Case advocates can utilize the 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.

    Reminder:

    Use of the tool is the easiest and fastest way to complete TPP authentication.

  4. If the case advocate does not utilize the IAT Disclosure tool for Taxpayer Protection Program - High Risk Authentication, manual TPP authentication can be completed. Follow the instructions on conducting manual authentication in IRM 25.25.6.4, Taxpayer Protection Program (TPP) High Risk Authentication (HRA) questions beginning in paragraph 8. If there is not enough data available to complete authentication, refer to the If/Then chart below in box 2.

  5. Based on the Taxpayer Protection Program - High Risk Authentication results, follow the instructions below:

    If Then
    1
    The taxpayer passed TPP HRA
    Add the case to the TPP HRA Bulk OAR listing and indicate the following:
    • TPP - HRA Authentication completed per IRM requirements (RIVO will review for concurrence)

    • If the taxpayer met the TPP letter exception in paragraph 1 above, add notes such as, “No TPP Letter - Supplemental ID” or similar

    • Which authentication method was used IAT TPP - HRA tool or manual authentication. If manual authentication was utilized, identify the questions answered correctly.

    • Request resolution of UPC 126, MFT 32 reversal or TC 971 AC 129 reversal and additional closing actions

    2
    The taxpayer did not pass TPP HRA or there was not enough data available to complete authentication and the taxpayer provides the required authentication documents listed in TPP letter for RIVO review:

    TAS must have the following documents attached to the OAR:
    • The TPP letter (unless exception met)

    • 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.

    Complete an Individual OAR and attach the taxpayer’s authentication documents. Provide the following information:
    • Indicate TAS was unable to authenticate the taxpayer or if there was insufficient data

    • List which method was used, IAT TPP - HRA tool or manual TPP - HRA authentication

    • Forward the taxpayer’s authentication documentation as listed in IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors

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, unless the issue is out of scope.

  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" or "148xxxxxxx" 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" - CC UPTIN will show status “A” meaning, the unpostable is unresolved (OPEN)

    • 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 return was never processed and is not posted to MFT 30 as a TC 150 or MFT 32 as a TC 976 - CC TRDBV "CODES" summary screen shows it was a UP 126 RC "0" and may not be viewable on CC UPTIN

  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. Review CC TRDBV and ENMOD to verify.

    • 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 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

    • If the refund is a direct deposit, obtain the routing number for the bank and the bank account number

      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:
      -Request the balance due amount and verify the IDRS total matches the return.
      -Were estimated tax payments made? If yes, how much? Does the amount or total match tax return? If the account reflects payments not confirmed by caller, conduct additional research to determine if there was a possible posting error.
      -Credit elect? If yes, how much? Does the amount or total match tax return? If the account reflects totals not confirmed by caller, conduct additional research to determine if there was a possible posting error.
      -If the taxpayer is unable to confirm balance due amount, estimated tax payments or credit elect information or indicates they do not have a copy of the tax return, follow the instructions in applicable If/Then chart below.

    • For POA’s, in addition to the above questions, confirm any one of the following, method of filing, electronic or paper, Income claimed (CC IRPTR), and dependent date of birth.

  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 available 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 25.25.6-7, 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 balance due return information cannot be fully verified (i.e. payments or credit elect) and they have the return in hand, but amounts do not match or were not reported on the return
    • Conduct thorough research to confirm there are no errors or discrepancies with payments (i.e. misapplied or incorrect year) posted to the account. If an error is found, resolve the issue or follow referral procedures, as needed, then continue to paragraph 4 below.

    • If no error or discrepancy is found with payments posted to the account, continue to paragraph 4 below.

    4
    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 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 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 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.

    6
    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"
    CC UPTIN will show status “A” meaning, the unpostable is unresolved (OPEN)
    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 (backed out) from MFT 30
    OR
    The return has been moved to MFT 32
    OR
    The return has been archived/deleted - Means the return was never processed and is not posted to MFT 30 as a TC 150 or on MFT 32 as a TC 976 - and
    Command code (CC) TRDBV "CODES" screen shows it was UP 126 RC "0" and may not be viewable on CC UPTIN
    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) UPTIN 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 return is UP 126 RC "0" and does not populate on the TVT tool

    Note:

    Do not refer the case to RIVO if the TVT tool is not populating the unpostable, the unpostable must be closed, unless it meets the criteria in paragraph 5.

    • The UNP 1260 will have to be closed using CC UPTIN/UPDIS/UPRES.

    • Use CC UPTIN to view the unpostable record(s). If the unpostable transaction is out of region use the @ with the campus location code to view it.

    • Ex. UPTIN XXX-XX-XXXX@XX

    • For listing of the campus locations codes see Doc 6209, Section 4.

    • If the unpostable is unresolved (OPEN), CC UPTIN will show status “A”

    • The UNP 1260 must be manually closed on IDRS. Refer to Technical Communication Document, Unpostables: Research and Resolution to access command code job aids to assist with closing the unpostable

    • Continue to paragraph 5 if the tax period is incorrect

    • OR

    • If the tax period is correct, go straight to paragraph 6 to resolve the UNP 1260

    Note:

    If the unpostable is assigned to an unpostable team, use CC UPASG with definer “R” to reassign the UNP 126 to yourself. See IRM 3.12.32.18.1, Command Code UPASG-Screen Formats, for instructions

    2
    The CC UPTIN/UPDIS URC field is blank, the UP 126 RC "0" is assigned to IDRS number "1483845470" or "148xxxxxxx" 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 25.25.6-7, 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 that although it may take up to 9 weeks to complete the processing of the return, if expecting a refund, they can visit Where’s My Refund?, on irs.gov or on the IRS2Go mobile app after 2 - 3 weeks, to check the refund status, 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 after 9 weeks timeframe.

  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 taxpayer states their address has changed, input the address change using the IAT tool, see IRM 3.13.5.29, Oral Statement /Telephone Contact Address Change Requirements, add AMS notes indicating an address change was input.

    • 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 25.25.6-6, 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 25.25.6-6, 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.

    • Input a TC 971 AC 850 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" or TAC AUTH ONLY 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.

    • Review all input actions for accuracy.

    • Document the call in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer that although it may take up to 9 weeks to complete the processing of the return, if expecting a refund, they can visit Where’s My Refund?, on irs.gov or on the IRS2Go mobile app after 2 - 3 weeks, to check the refund status, 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 after 9 weeks timeframe.

  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:

    Note:

    If the account contains an unreversed TC 971 AC 129, the reversal TC 972 AC 129 with a specific MISC field (TC 972 AC 129) is required. The input of this field will ensure the reversal request is received in RIVO. There are four MISC fields that will be used depending on the account markers. See the table in paragraph 4 to input the correct MISC field in the reversal transaction. The TVT tool is currently being updated, therefore, the input of the TC 971 AC 129 with specific MISC field, must be input manually. See Exhibit 25.25.6-6, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen, for input instructions.

    Note:

    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.

    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. For accounts with an unreversed TC 971 AC 129 on the module, a reversal transaction TC 972 AC 129 with a specific MISC field is now required based on account markers below:

    IF THEN
    1
    The account shows the return was deemed an Identity Theft return
      Input a TC 972 AC 129 with MISC field, using the last six digits of the return DLN and IDT literal. Must use the underscore, as shown here,
    Last 6 DLN_ IDT
    2
    The account shows Non IDT with no TC 971 AC 052 or TC 971 AC 052 without a match to the DLN of the TPP return in question
      Input a TC 972 AC 129 with MISC field, using the last six digits of the return DLN and NONIDT literal. Must use the underscore, as shown here,
    Last 6 DLN_NONIDT
    3
    The account shows Non IDT with a TC 971 052 on the module with the same DLN as the TPP return in question
      Input a TC 972 AC 129 with MISC field, using the last six digits of the return DLN and NONIDT052 literal. Must use the underscore, as shown here,
    Last 6 DLN_NONIDT052
    4
    The account shows NON IDT with a BKLD in the MISC field of the related TC 971 AC 129
      Input a TC 972 AC 129 with MISC field, using the last six digits of the return DLN and NONIDTBKLD literal. Must use the underscore, as shown here,
    Last 6 DLN_NONIDTBKLD

  5. 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:

    Prior to the return posting, the TC 971 AC 052 will resequence the TC 150 for 14 days. If the return is selected for TPP, a TC 971 AC 124 will be present on the tax module. After the TPP Unpostable 126 0 is resolved, the 14 day resequence will be applied to the TC 150. The TC 971 AC 052 is not a TPP marker. These returns are rescored for NON ID theft criteria after the TPP Unpostable 126 0 is resolved. Once the return is posted, if selected for further review, a TC 971 AC 134 will be present and will create a – R freeze. 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 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" or TAC AUTH ONLY 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 25.25.6-6, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • The TC 972 AC 129 must contain the MISC field, showing the last six digits of the return DLN and NONIDT literal. The underscore must be used, as shown,
      Last 6 DLN_NONIDT
      **The IAT TVT tool has not been updated with MISC field updates, the transaction must be input manually.

    • 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 25.25.6-6, 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer that although it may take up to 9 weeks to complete the processing of the return, if expecting a refund, they can visit Where’s My Refund?, on irs.gov or on the IRS2Go mobile app after 2 - 3 weeks, to check the refund status, 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 after the 9 week timeframe.

    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 25.25.6-6, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • The TC 972 AC 129 must contain the MISC field, showing the last six digits of the return DLN and NONIDT literal. The underscore must be used, as shown,
      Last 6 DLN_NONIDT
      **The IAT TVT tool has not been updated with MISC field updates, the transaction must be input manually.

    • 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 25.25.6-6, 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 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" or TAC AUTH ONLY 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 25.25.6-7, 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 with matching DLN of the TC 971 AC 129 return in question

    Reminder:

    The TC 971 AC 052 will resequence the TC 150 for 14 days. If the return is selected for TPP, a TC 971 AC 124 will be present on the tax module. After the TPP Unpostable 126 0 is resolved, the 14 day resequence will be applied to the TC 150. The TC 971 AC 052 is not a TPP marker. These returns are rescored for NON ID theft criteria after the TPP Unpostable 126 0 is resolved. If selected for further review a TC 971 AC 134 will be present and will create a – R freeze. 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 25.25.6-6, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen

    • The TC 972 AC 129 must contain the MISC field showing the last six digits of the return DLN and NONIDT052 literal. The underscore must be used, as shown, Last 6 DLN_NONIDT052. **The IAT TVT tool has not been updated with MISC field updates, the transaction must be input manually.

    • 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 25.25.6-6, 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 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer that although it may take up to 9 weeks to complete the processing of the return, if expecting a refund, they can visit Where’s My Refund?, on irs.gov or on the IRS2Go mobile app after 2 - 3 weeks, to check the refund status, 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 after the 9 week timeframe.

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 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

    • DO NOT RELEASE THE REFUND.

    • If the account contains an unreversed TC 971 AC 129, input a TC 972 AC 129, see Exhibit 25.25.6-6, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • For accounts with the TC 971 AC 129 MISC field "BKLD" the reversal TC 972 AC 129 must contain the MISC field showing the last six digits of the return DLN and NONIDTBKLD literal. The underscore must be used, as shown, Last 6 DLN_NONIDTBKLD
      **The IAT TVT tool has not been updated with MISC field updates, the transaction must be input manually.

    • 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 25.25.6-6, 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer that although it may take up to 9 weeks to complete the processing of the return, if expecting a refund, they can visit Where’s My Refund?, on irs.gov or on the IRS2Go mobile app after 2 - 3 weeks, to check the refund status, 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 after the 9 week timeframe.

    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.

    • 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 25.25.6-6, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • For accounts with the TC 971 AC 129 MISC field "BKLD" the reversal TC 972 AC 129 must contain the MISC field showing the last six digits of the return DLN and NONIDTBKLD literal. The underscore must be used, as shown, Last 6 DLN_NONIDTBKLD
      **The IAT TVT tool has not been updated with MISC field updates, the transaction must be input manually.

    • 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 25.25.6-6, 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer that although it may take up to 9 weeks to complete the processing of the return, if expecting a refund, they can visit Where’s My Refund?, on irs.gov or on the IRS2Go mobile app after 2 - 3 weeks, to check the refund status, 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 after the 9 week timeframe.

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 25.25.6-6, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • The TC 972 AC 129 must contain the MISC field, showing the last six digits of the return DLN and NONIDT literal. The underscore must be used, as shown, Last 6 DLN_NONIDT.
      **The IAT TVT tool has not been updated with MISC field updates, the transaction must be input manually.

    • 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 25.25.6-6, 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 25.25.6-7, 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 taxpayer states their address has changed, input the address change using the IAT tool, see IRM 3.13.5.29, Oral Statement /Telephone Contact Address Change Requirements, add AMS notes indicating an address change was input.

    • If the account contains an unreversed TC 971 AC 129, input a TC 972 AC 129, see Exhibit 25.25.6-6, 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 25.25.6-6, 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 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" or TAC AUTH ONLY 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.

    • Document the call in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer that although it may take up to 9 weeks to complete the processing of the return, if expecting a refund, they can visit Where’s My Refund?, on irs.gov or on the IRS2Go mobile app after 2 - 3 weeks, to check the refund status, 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 after the 9 week timeframe.

Taxpayer Filed MeF Form 1040X and the Account Contains an Unreversed Taxpayer Protection Program (TPP) Indicator such as a Transaction Code (TC) 971 Action Code (AC) 129 with MISC Field NNNNNNNNNNNNNN 1040X
  1. RICS will review incoming MeF Form 1040X, Amended U.S. Individual Income Tax Return, returns to identify potential identity theft filings and place an identity theft (IDT) marker, transaction code (TC 971 AC 129 NNNNNNNNNNNNNN 1040X) on the taxpayer’s account indicating potential IDT has been identified. A Letter 4883C, Potential Identity Theft during Original Processing, will be issued to the address on the Form 1040X, Amended U.S. Individual Income Tax Return. to request the taxpayer contact us to complete authentication procedures.

    Note:

    The “NNNNNNNNNNNNNN” in TC 971 AC 129 will be the Form 1040X MeF DLN.

  2. All authentication processes, research, and actions in the IRMs listed below must be followed prior to determining what action to take on the Form 1040X, Amended U.S. Individual Income Tax Return:

    • 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. As part of the authentication process, the taxpayer must confirm they filed the MEF Form 1040X. The return can be viewed via the MeF Return Request Display (RRD) application. CSR's can identify which return on RRD contains the amended return documentation by locating the document with a literal "A" in the DLN column. Verify the following information off the Form 1040X:

    • Name

    • Address on the Form 1040X

    • Filing status

    • Reason for filing amended return

    • Refund/Balance Due amount

  4. Based on the caller’s authentication results, follow the appropriate section below:

    If And Then
    1
    The taxpayer is authenticated
    Non Identity Theft is determined (taxpayer filed the Form 1040X)
    • Input a TC 972 AC 129 MISC field
      ‘NNNNNN NONIDT 1040X’, (NNNNNN is the last 6 digits of the DLN)

    • Prepare a Form 4442, Inquiry Referral to the open CIS case control (1040X may be assigned to SP or AM)

    • Add notes to referral to indicate the TP was authenticated with Non ID Theft determination and Form 1040X can be processed following normal procedures.

    • Advise the taxpayer the Form 1040X processing could take up to 16 weeks for processing.

    2
    The taxpayer is authenticated
    Identity Theft is determined (taxpayer did not file the Form 1040X)
    • Input a TC 972 AC 129 MISC field
      ‘NNNNNN IDT 1040X’, (NNNNNN is the last 6 digits of the DLN)

    • Input TC971- 506, MISC “WI PRP Other1” (If the true taxpayer’s address is the address of record and has not been updated by the filing of the fraudulent 1040X)

    • Prepare a Form 4442 Inquiry Referral to the open CIS case control (1040X may be assigned to SP or AM)

    • Add the following notes to the referral:
      - Indicate the TP was authenticated with Id Theft determination and Form 1040X should not be processed.
      - Do not update the taxpayer’s address based on the Form 1040X.

    • Advise the taxpayer their account was updated to add an Identity Theft indicator and a letter will be issued once the referral is processed.

Authentication Passed and Multiple Returns are Present

  1. The taxpayer was authenticated, and may have filed a return. However, the account contains multiple returns which meet any one of the following conditions:

    • Unpostable (UP) 126 reason code (RC) "0 - CC UPTIN will show status “A” meaning, the unpostable is unresolved (OPEN)"

    • 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 return was never processed and is not posted to MFT 30 as a TC 150 or on MFT 32 as a TC 976 and the command code (CC) TRDBV "CODES" screen shows it was UP 126 RC "0" and may not be viewable on CC UPTIN

  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:
      -Request the balance due amount and verify the IDRS total matches the return.
      -Were estimated tax payments made? If yes, how much? Does the amount or total match tax return? If the account reflects payments not confirmed by caller, conduct additional research to determine if there was a possible posting error.
      -Credit elect? If yes, how much? Does the amount or total match tax return? If the account reflects totals not confirmed by caller, conduct additional research to determine if there was a possible posting error.
      -If the taxpayer is unable to confirm balance due amount, estimated tax payments or credit elect information or indicates they do not have a copy of the tax return, follow instructions in applicable If/Then chart box below.

  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 25.25.6-7, 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 balance due return information cannot be fully verified (i.e. payments or credit elect) and they have the return in hand, but amounts do not match or were not reported on the return
    • Conduct thorough research to confirm there are no errors or discrepancies with payments (i.e. misapplied or incorrect year) posted to the account. If an error is found, resolve the issue or follow referral procedures, as needed, then continue to paragraph 6 below.

    • If no error or discrepancy is found with payments posted to the account, continue to paragraph 6 below.

    4
    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 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.

    5
    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 or more 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 or more 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 or More of the Returns is Unpostable 126 Reason Code "0"
  1. The taxpayer authenticated, the account contains multiple returns, and the taxpayer filed at least one or more of the returns. At least one return is unpostable (UP) 126 reason code (RC) "0" , and the other returns are:

    • UP 126 RC "0 - CC UPTIN will show status “A” meaning, the unpostable is unresolved (OPEN)"

    • 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 return was never processed and is not posted to MFT 30 as a TC 150 or on MFT 32 as a TC 976 and the CC TRDBV "CODES" screen shows it was UP 126 RC "0" and may not be viewable on CC UPTIN

  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 valid return(s) is/are unpostable (UP) 126 reason code (RC) "0" . (Includes accounts where the taxpayer filed all the returns that are UP 126 RC "0" .) Resolve each return based on the status of the return as described below.

  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) UPTIN 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 return is UP 126 RC "0" and does not populate on the TVT tool

    Note:

    Do not refer the case to RIVO if the TVT tool is not populating the unpostable, the unpostable must be closed, unless it meets the criteria in paragraph 5.

     
    • The UNP 1260 will have to be closed using CC UPTIN/UPDIS/UPRES

    • Use CC UPTIN to view the unpostable record(s). If the unpostable transaction is out of region use the @ with the campus location code to view it

    • Ex. UPTIN XXX-XX-XXXX@XX

    • For listing of the campus locations codes see Doc 6209, Section 4

    • If the unpostable is unresolved (OPEN), CC UPTIN will show status “A”

    • The UNP 1260 must be manually closed on IDRS. Refer to Technical Communication Document, Unpostables: Research and Resolution to access command code job aids to assist with closing the unpostable

    • Continue to paragraph 5 if the tax period is incorrect
      OR

    • If the tax period is correct, go straight to paragraph 6 to resolve the UNP 1260

    Note:

    If the unpostable is assigned to an unpostable team, use CC UPASG with definer “R” to reassign the UNP 126 to yourself. See IRM 3.12.32.18.1, Command Code UPASG-Screen Formats, for instructions

    2
    The CC UPTIN/UPDIS URC field is blank, the UP 126 RC "0" is assigned to IDRS number "1483845470" or "148xxxxxxx" 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 25.25.6-7, 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 that although it may take up to 9 weeks to complete the processing of the return, if expecting a refund, they can visit Where’s My Refund?, on irs.gov or on the IRS2Go mobile app after 2 - 3 weeks, to check the refund status, 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 after the 9 week timeframe.

  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.

    IF THEN
    1
    If one or more of the taxpayer’s returns are UP 126 RC "0"

    Note:

    For returns requesting a direct deposit, a TC 971 AC 850 is required if 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" or TAC AUTH ONLY 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


    **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.
    • Close the UP 126 RC "0" using unpostable resolution code (URC) "0" . If inputting a TC 971 AC 850, post delay the UP 126 RC “0” resolution by one cycle using "REL CYC" field 48 on CC UPRES.

    • See Exception below the chart if there is a wrong or new TIN (mixed entity) involved.

    • If the taxpayer filed one or more returns, close the duplicate returns UP 126 RC "0" using unpostable resolution code (URC) "0" and post delay for 4 cycles using "REL CYC" field 48 on CC UPRES.

    • If the taxpayer has an address change, input the address change using the IAT tool, see IRM 3.13.5.29, Oral Statement /Telephone Contact Address Change Requirements, add AMS notes indicating an address change was input.

    • 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 25.25.6-6, 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 25.25.6-6, 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).

    • When advising the taxpayer on the processing of their return, ensure to take into consideration 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.

    • 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.

    • 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" .

  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 (the return was never processed and is not posted to MFT 30 as a TC 150 or on MFT 32 as a TC 976)
    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 (the return was never processed and is not posted to MFT 30 as a TC 150 or on MFT 32 as a TC 976).
    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"
    For identity theft returns 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
    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 25.25.6.6.3.2, 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
    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 - the return was never processed and is not posted to MFT 30 as a TC 150 or moved to MFT 32 as a TC 976
      AND

    • CC TRDBV "CODES" screen shows it was a UP 126 RC "0" and may not be viewable on CC UPTIN
      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, to resolve the account and advise the taxpayer.
    4
    The account contains an identity theft return that is UP 126 RC "0"
    OR
    Contain any combination of returns,
    - UP 126 RC "0"
    - UNP 147 with unreversed TPP indicator
    - Return moved to MFT 32
    or
    Archived/Deleted (the return was never processed and is not posted to MFT 30 as a TC 150 or on MFT 32 as a TC 976)
    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.

    5
    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.
      OR

    • Contain any combination of returns,
      - UP 126 RC "0"
      - Return moved to MFT 32
      or
      Archived/Deleted (the return was never processed and is not posted to MFT 30 as a TC 150 or on MFT 32 as a TC 976)

    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.

    6
    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).
    OR
    Contain any combination of returns,
    - UNP 147 with unreversed TPP indicator
    - Return moved to MFT 32
    or
    Archived/Deleted (the return was never processed and is not posted to MFT 30 as a TC 150 or on MFT 32 as a TC 976)
    - UP 126 RC "0"
    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, Multiple Returns and the Taxpayer Did Not File Any of the Returns, 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 return was never processed and is not posted to MFT 30 as a TC 150 or on MFT 32 as a TC 976 and the CC TRDBV "CODES" screen shows it was UP 126 RC "0" and may not be viewable on CC UPTIN

  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 - the return was never processed and is not posted to MFT 30 as a TC 150 or moved to MFT 32 as a TC 976
      AND

    • CC TRDBV "CODES" screen for the return shows it was a UP 126 RC "0" and may not be viewable on CC UPTIN
      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 2021 and 2020 - (applies to returns for tax year 2020 being resolved prior to cycle 202247).
    • At the time of the identity theft determination, the unpostable is assigned to IDRS number "1483845470" or "148xxxxxxx" .

    • The unpostable remains open and assigned to IDRS number "1483845470" or "148xxxxxxx" 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. Assistors should not input the reversal marker.

    2
    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 prior - (and returns for tax year 2020 after cycle 202247).
    • At the time of the identity theft determination, the unpostable is assigned to IDRS number 1483845470 or 148xxxxxxx.

    • 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. Assistors should not input the reversal marker.

    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" and show IDRS number "148xxxxxxx" .

    • 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. If the TC 971 AC 124 has not been reversed, do not input a reversal, a systemic reversal will be input.

  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" or "C"

    • The unpostable is/was assigned to IDRS number 1483845470 or 148xxxxxxx

    • The notes in the remarks field of CC UPTIN/UPDIS may show:
      "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 6:

    • 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:

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

      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 or 148xxxxxxx, see chart below :

    IF THEN
    1
    The return is deemed non-identity theft and the account contains any of the following:
    • The CC UPTIN/UPDIS shows UP 1260 is open/closed and is/was assigned to IDRS# 1483845470 or 148xxxxxxx

    • CC UPDIS remarks d may or may not show 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 or 148xxxxxxx.

    • 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 taxpayer was authenticated and 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 25.25.6-7, 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 complete the processing of the return. Advise the taxpayer that although it may take up to 9 weeks to complete the processing of the return, if expecting a refund, they can visit Where’s My Refund?, on irs.gov or on the IRS2Go mobile app after 2 - 3 weeks, to check the refund status, 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 after the 9 week timeframe.

    2
    The taxpayer states they filed the return
    • If the UP 126 RC "0" is closed with URC “0” by IDRS# 1483845470 or 148xxxxxxx and A TC 971 AC 123 is pending or posted to MFT 30 on CC IMFOLT or CC TXMODA with a MISC field "TPP RP" .

    • 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 25.25.6-7, 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 complete the processing of the return. Advise the taxpayer that although it may take up to 9 weeks to complete the processing of the return, if expecting a refund, they can visit Where’s My Refund?, on irs.gov or on the IRS2Go mobile app after 2 - 3 weeks, to check the refund status, 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 after the 9 week timeframe.

    • If the return has posted and there are other account issues, such as, a -R freeze is present, follow applicable IRM procedures, based on the account status.

    3
    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 25.25.6-8, 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, 3651 S IH 35 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

  8. The taxpayer was authenticated and 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 2021 and returns for tax year 2020 prior to cycle 202247).
    • 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer that although it may take up to 9 weeks to complete the processing of the return, if expecting a refund, they can visit Where’s My Refund?, on irs.gov or on the IRS2Go mobile app after 2 - 3 weeks, to check the refund status, 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 after the 9 week timeframe.

    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 2019 and prior and returns for tax year 2020 on or after cycle 202247)
    • 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 25.25.6-7, 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
    • CC TRDBV “CODES” screen page shows return was UNP 1260

    • 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
    • The return was never processed and is not posted to MFT 30 as a TC 150 or moved to MFT 32 as a TC 976
      AND

    • The CC TRDBV "CODES" screen shows it was UP 126 RC "0"
      and may not be viewable on CC UPTIN

    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 or "148xxxxxxx" " ), 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 3.13.122.14.2, 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 25.25.6-6, 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 25.25.6-6, 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 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" or TAC AUTH ONLY 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, input the address change using the IAT tool, see IRM 3.13.5.29, Oral Statement /Telephone Contact Address Change Requirements, a dd AMS notes indicating an address change was input.

    • Document the call in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer to allow 9 weeks to complete the processing of the return. If they are expecting a refund, advise 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.) Advise the taxpayer that although it may take up to 9 weeks to complete the processing of the return, if expecting a refund, they can visit Where’s My Refund?, on irs.gov or on the IRS2Go mobile app after 2 - 3 weeks, to check the refund status, 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 after the 9 week timeframe.

    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 "RIVO - TPP" .

    • Include the following in the remarks on the Form 4442:
      ♦ Include “MFT 32 Reversal Request” the taxpayer was authenticated and add the DLN of the return to be moved from MFT 32 to MFT 30. Verify the DLN number before submitting

    • 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 25.25.6-6, 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 25.25.6-6, 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 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer to allow 9 weeks to complete the processing of the return. If they are expecting a refund, advise 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.)Advise the taxpayer that although it may take up to 9 weeks to complete the processing of the return, if expecting a refund, they can visit Where’s My Refund?, on irs.gov or on the IRS2Go mobile app after 2 - 3 weeks, to check the refund status, 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 after the 9 week timeframe.

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 meets the conditions as stated below. Take the following actions to reinstate the return data and to release the refund

    IF THEN
    1
    • 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"

      Note:

      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.

    • Update the address, as necessary.

    • Reinstate the original return using the IAT xMend 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 25.25.6-6, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen.

    • 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 25.25.6-7, 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 after 2 - 3 weeks, 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 after 6 week timeframe.

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. 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 3.
    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 3.
    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 3.
    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.

  3. Take the following actions to reinstate the return and advise the taxpayer:

    • IF THEN
      1
      The taxpayer was authenticated as required and meets the criteria in paragraph 1
      and
      Income and withholding donot verify
      • Update the address, as necessary.

      • Reinstate the original return using the IAT xMend tool and issue the refund. (Post delay the adjustment by 1 cycle if inputting an address change.)

      • 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 25.25.6-6, 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#,NONIDTREV,M,MISC
        1487333333,*

      • 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

      • Advise the taxpayer that although it may take up to 9 weeks to complete the processing of the return, if expecting a refund, they can visit Where’s My Refund?, on irs.gov or on the IRS2Go mobile app after 2 - 3 weeks, to check the refund status, 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 after the 9 week timeframe.

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

    • Reinstate the return data using the IAT xMend 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 25.25.6-6, 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 25.25.6-6, 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer to allow 9 weeks to complete the processing of the return. Advise the refund will be issued as a paper check. Advise the taxpayer that although it may take up to 9 weeks to complete the processing of the return, if expecting a refund, they can visit Where’s My Refund?, on irs.gov or on the IRS2Go mobile app after 2 - 3 weeks, to check the refund status, 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 after the 9 week timeframe.

    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

    • Reinstate the return data using the IAT xMend 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 25.25.6-6, 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 25.25.6-6, 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 25.25.6-7, 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 after 2 - 3 weeks, 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 after 6 week timeframe.

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. Take the following actions to resolve the account and respond to the taxpayer:

    IF THEN
    1
    The return is for tax year 2021 or 2020 and an MEF or paper return (for 2020 returns, follow Then section if action is being taken prior to cycle 202247 or if on or after cycle 202247, follow procedures in box 2 below)

    Note:

    Beginning in cycle 202247, returns for tax year 2020 can no longer be moved from MFT 32. If action is taken to move the return from MFT 32 on or after cycle 202247, an unpostable will generate and will be reassigned to the employee for corrective action.

    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, Taxpayer Protection Program (TPP) Assistors, Taxpayer Assistance Center (TAC) Assistors, and Identity Theft Victims Assistance (IDTVA) Assistors MFT 32 Reversal Criteria & Procedures.

    2
    The return is for tax year 2019 or prior and was filed electronically (ELF OR MEF)

    Note:

    Beginning in cycle 202247, follow the instructions in this block for tax years 2020 or prior year returns posted on MFT 32. These returns can no longer be moved from MFT 32. If action is taken to move the return from MFT 32 on or after cycle 202247, this will cause an unpostable to generate and will be reassigned to the employee for corrective action.


    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.

    • Send a Form 4442/e-4442, Inquiry Referral to RIVO using the referral category, "RIVO - TPP" . Include an explanation in the remarks such as, “MFT 32 Reversal Request” and specify the taxpayer was authenticated and add the DLN of the return to be moved from MFT 32 to MFT 30. Verify the DLN number before submitting.

    • 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 is present on the module, input a TC 972 AC 121/124, see Exhibit 25.25.6-6, 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer to allow 4-6 weeks to complete the processing of the return. If they are expecting a refund and have not received their refund after 6 weeks, advise the taxpayer to contact us at toll-free number, 800-829-1040 (267-941-1000 for International taxpayers).

    3
    The return is for tax year 2019 or prior and is a Paper filed return

    Note:

    Beginning in cycle 202247, returns for tax year 2020 or prior can no longer be moved from MFT 32. If action is taken to move the return from MFT 32 on or after cycle 202247, this will cause an unpostable to generate and will be reassigned to the employee for corrective action.


    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.

    • Ask the taxpayer to submit a signed copy of their tax return by fax and advise that faxing the return will expedite processing.

    • They may submit the signed copy via fax to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • If the taxpayer cannot submit a faxed copy, ask the taxpayer to mail in the copy of the return. Provide the taxpayer with the following address: Internal Revenue Service, Stop 6578 - AUSC, 3651 S IH 35, Austin, TX 73301-0053

    • 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 is present on the module, input a TC 972 AC 121/124, see Exhibit 25.25.6-6, 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries

    • Advise the taxpayer to allow 9 weeks to complete the processing of the return. If they are expecting a refund and 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 was never processed, and 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:

    • The return was never processed and is not posted to MFT 30 as a TC 150 or moved to MFT 32 as a TC 976
      AND

    • The CC TRDBV "CODES" screen shows it was unpostable (UP) 126 reason code (RC) "0" and may not be viewable on CC UPTIN

  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 AND THEN
    1


    The account indicates the return has been archived or deleted and the account contains any of the following:
    • The return was never processed - and the return is not posted to MFT 30 as a TC 150 or on MFT 32 as a TC 976
      AND

    • The CC TRDBV "CODES" screen shows it was unpostable (UP) 126 reason code (RC) "0" and may not be viewable on CC UPTIN

    The return was electronically (ELF/MEF) filed
    • Send a Form 4442/e-4442, Inquiry Referral to RIVO using the referral category, "RIVO - TPP" . Include an explanation in the remarks about the authentication of the taxpayer and specify the DLN of the taxpayer’s return to be sent for processing.

    • 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 is present on the module, input a TC 972 AC 121/124, see Exhibit 25.25.6-6, 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer that although it may take up to 9 weeks to complete the processing of the return, if expecting a refund, they can visit Where’s My Refund?, on irs.gov or on the IRS2Go mobile app after 2 - 3 weeks, to check the refund status, 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 after the 9 week timeframe.

    2
    Same conditions as above
    The return was a Paper filed return
    • Ask the taxpayer to submit a signed copy of their tax return by fax and advise that faxing the return will expedite processing.

    • They may submit the signed copy via fax to ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • If the taxpayer cannot submit a faxed copy, ask the taxpayer to mail in the copy. Provide the taxpayer with the following address: Internal Revenue Service, Stop 6578 - AUSC, 3651 S IH 35, Austin, TX 73301-0053

    • Follow bullets 2-5 in row above to complete actions on the account and advise taxpayer of timeframe.

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. If required research systems are unavailable, see IRM 21.3.5.4.2.3, Required Systems Unavailable, and provide the taxpayer self-help options for online authentication at www.idverify.irs.gov. Taxpayers should also be advised that they can call back for assistance. Employees can leave a history item on IDRS regarding authentication status, if available.

    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:

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

    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. Due to programming issues, some accounts will show multiple TPP letter markers and in some instances, multiple letters may be issued in error. If the caller inquires about multiple letters and there is no other UNP 1260 associated with the duplicate letters, apologize to the taxpayer for the error. Some taxpayers may or may not have already authenticated.

    • 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 ID Verify 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. Be aware that some taxpayers will not be provided the online option if exception criteria is met.

    • 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.

    • For the 2021 filing season, a pilot will be conducted with two new TPP authentication letters. The pilot letters will be issued to a limited amount of taxpayers, all other TPP taxpayers selected for authentication will be issued one of the regular TPP letters listed above.
      - Letter 6330C, Potential Identity Theft during Original Processing
      - Letter 6331C, Potential Identity Theft during Original Processing with Online Option


      If taxpayers call regarding one of the pilot letters, assistors will follow the instructions for the corresponding letter below.
      -If the caller was issued the Letter 6330C, employees will use procedures for Letter 4883C to address the inquiry throughout the IRM.
      -If the caller was issued the Letter 6331C, employees will use procedures for Letter 5071C to address the inquiry throughout the IRM.

      The new pilot letters cannot be reissued, therefore the corresponding letter below must be issued if the TP did not receive, misplaced/lost or did not receive the letter.
      Issue corresponding letter:
      Letter 6330C = 4883C
      Letter 6331C = 5071C

      Note:

      For information on the ID Verify process, see IRM 25.25.6.3.5, ID Verify - TPP Online Authentication.

  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 instructions below based on the caller’s inquiry:

    IF THEN
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    For unresolved TPP issues:
    • Advise the taxpayer to visit the ID Verify website at www.idverify.irs.gov to authenticate their identity (unless you see Letter 4883C or 6330C was issued for year in question). ID Verify is safe and is the fastest option to complete authentication. ID Verify no longer requires the control number on the letter to attempt authentication.

    • 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.

    • If the taxpayer has been unable to authenticate online or chooses not to, provide the TPP phone number (800-830-5084) and advise taxpayer you are transferring them to the TPP authentication line for further assistance.

    • If the caller has previously attempted authentication and failed or must visit a TAC to complete authentication based on TPP markers, see IRM 25.25.6.6.6, Referring the Caller to the Taxpayer Assistance Center (TAC) - Non-Taxpayer Protection Program Assistors, for additional guidance.




    English - #1018
    or
    Spanish - #1019
    If the account contains a TC 971 AC 129 with MISC Field: FILTER X or FILTER V followed by a TC 971 AC 123 MISC>5071C SENT letter marker These markers do not meet TPP criteria. The account may or may not show the markers were reversed with a TC 972 AC 129 and TC 972 AC 123.
    • Do not transfer to TPP

    • Apologize to the taxpayer and advise there is no identity theft issue

    • Ask them to disregard the letter

    • Follow IRM procedures based on the account status.

    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, Taxpayer Claims Identity Theft - Research.
    2
    The taxpayer is calling in response to the Letter 5747C, Potential Identity Theft during Original Processing - TAC AUTH ONLY and 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 Id Verify website at www.idverify.irs.gov (ID Verify no longer requires the TPP letter control number to attempt authentication) Advise the taxpayer using the online IDverify website is safe and the fastest way to authenticate their identity.
      OR

    • Visit 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.

    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 filed a return and CC UPTIN shows a closed UNP 1260 with URC “0” (IDRS # 148xxxxxxx)
    and/or
    CC IMFOLT or TXMODA shows a TC 971 AC 123 with a MISC field "TPP RP" .
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • Document the call in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries

    • Advise the taxpayer that although it may take up to 9 weeks to complete the processing of the return, if expecting a refund, they can visit Where’s My Refund?, on irs.gov or on the IRS2Go mobile app after 2 - 3 weeks, to check the refund status, 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 after the 9 week timeframe.

    7
    The taxpayer states they have previously authenticated and have not received their refund or notice.

    Note:

    Review IRM 25.25.6.3.5, ID Verify - TPP Online Authentication, for timeframes and additional information if taxpayer states they completed online authentication.

    • 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. Advise they can visit Where’s My Refund?, on irs.gov or on the IRS2Go mobile app for refund status.

    • 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.

    8
    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.
    9
    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 25.25.6-7, 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.

    10
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • If the taxpayer states they did not file the return in question, follow IRM 25.25.6.6.3, Taxpayer Claims Identity Theft - Research.

    • If the caller states they filed the return, follow IRM 25.25.6.6.6, Referring the Caller to the Taxpayer Assistance Center (TAC) - Non-Taxpayer Protection Program Assistors

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 (or 6330C) - Letter 5071C/SP (or 6331C) - Letter 5447C/SP - Letter 5747C/SP) and have not previously contacted the Internal Revenue Service (IRS) to resolve the issue.

    Note:

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

  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:

    Note:

    **Temporary Guidance due to COVID-19 Impact** Throughout the remainder of this section, for instances where the caller must visit a TAC to complete the authentication process, if the caller is unable to visit the TAC due to COVID reasons or restrictions, provide the fax instructions in IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors.

    Note:

    If the account involves a taxpayer who is a minor, see IRM 11.3.2.4.10, Minors, for guidance on who is authorized to receive information and answer on their behalf.

    IF AND THEN

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      For unresolved TPP issues:
    • Advise the caller to visit the ID Verify website at www.idverify.irs.gov to authenticate their identity (unless you see Letter 4883C or 6330C was issued for year in question). ID Verify is safe and is the fastest option to complete authentication. ID Verify no longer requires the control number on the letter to attempt authentication.

    • 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 Form W-2, Form 1099, Schedule C, Schedule F, etc.

    • If the caller has been unable to authenticate online or chooses not to, provide the TPP phone number (800-830-5084) and advise taxpayer you are transferring them to the TPP authentication line for further assistance.

    • If the caller has previously attempted authentication and failed or must visit a TAC to complete authentication based on TPP markers, see IRM 25.25.6.6.6, Referring the Caller to the Taxpayer Assistance Center (TAC) - Non-Taxpayer Protection Program Assistors, for additional guidance.




    English - #1018
    or
    Spanish - #1019
    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 6330C) or Letter 5447C/SP must call the number in the letter. Taxpayers issued Letter 5071C/SP (or 6331C) 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 ID Verify 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 ID Verify website is safe and the 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 25.25.6-7, 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 6330C), 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 (or 6331C) 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 (ID Verify no longer requires the TPP letter control number to attempt authentication)

    • 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.


    Taxpayers with a Letter 5747C/SP must visit the ID Verify 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 ID Verify website is safe and the 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.
    3
    The taxpayer states they have received a TPP letter (Letter 4883C/SP (or 6330C), Letter 5071C/SP (or 6331C), 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 25.25.6-6, 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. The account will contain the transaction code (TC) 971 action code (AC) 123 containing the letter number in the MISC field. If no TC 971 AC 123 MISC Letter xxxx marker is present, the TPP letter cannot be issued.

    Note:

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

    Exception:

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

    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. 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. Letter 6330C and 6331C cannot be reissued, employees will issue Letter 4883C in place of the Letter 6330C and issue the Letter 5071C in place of the Letter 6331C. (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.

    Note:

    **Temporary Guidance due to COVID-19 Impact** Throughout the remainder of this section, for instances where the caller must visit a TAC to complete the authentication process, if the caller is unable to visit the TAC due to COVID reasons or restrictions, provide the fax instructions in IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors.

    Note:

    Due to COVID closures or delays, there are some countries unable to receive mail, therefore, some taxpayers may not receive the Letter 5447C/SP. If a taxpayer lives in a foreign address and was issued a Letter 5447C/SP, but did not receive it, provide the taxpayer the TPP number and transfer the call to the TPP line.

    IF THEN
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    For unresolved TPP issues:
    • Advise the taxpayer to visit the ID Verify website at www.idverify.irs.gov to authenticate their identity (unless you see Letter 4883C or 6330C was issued for year in question). ID Verify is safe and is the fastest option to complete authentication. ID Verify no longer requires the control number on the letter to attempt authentication.

    • 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.

    • If the taxpayer has been unable to authenticate online or chooses not to, provide the TPP phone number (800-830-5084) and advise taxpayer you are transferring them to the TPP authentication line for further assistance.

    • If the caller has previously attempted authentication and failed or must visit a TAC to complete authentication based on TPP markers, see IRM 25.25.6.6.6, Referring the Caller to the Taxpayer Assistance Center (TAC) - Non-Taxpayer Protection Program Assistors, for additional guidance.




    English - #1018
    or
    Spanish - #1019
    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 (in place of 6330C) - Letter 5071C/SP (in place of 6331C) - 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, Exhibit 25.25.6-4, Manually issuing the Letter 5747C/SP, Potential Identity Theft during Original Processing, TAC AUTH ONLY or Exhibit 25.25.6-5, Manually issuing the Letter 5071C/SP, Potential Identity Theft During Original Processing with Online Option.

    • 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 25.25.6-7, 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, 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.

    • Advise the caller to submit a change of address with the post office.

    • 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

Taxpayer Claims Identity Theft - Research

  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 - the return was never processed - and the return is not posted to MFT 30 as a TC 150 or on MFT 32 as a TC 976

      AND

    • CC TRDBV "CODES" screen for the return contains an unpostable code 126 unpostable reason code "0" and may not be viewable on CC UPTIN
      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 or "148xxxxxxx" " 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.
    If the unpostable is unresolved (OPEN), CC UPTIN will show status “A”, and it does not populate on the TVT tool, then the unpostable condition cannot be closed using the TVT tool. The UP 126 RC "0" must 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:

    Note:

    The TC 971 AC 111 programming has been fixed and workaround procedures are no longer required. Resume normal identity theft procedures.

    IF AND THEN
    1
    The return is for tax year 2021 or 2020

    Note:

    Beginning in cycle 202247, returns for tax year 2020 can no longer be moved to MFT 32. If action is taken to move the return to MFT 32 on or after cycle 202247, an unpostable will generate and will be reassigned to the employee for corrective action.

    The account contains an unreversed transaction code (TC) 971 action code (AC) 527 on CC ENMOD
    • Take all steps below, as applicable, then follow instructions in IRM 25.25.6.7, MFT 32 Procedures - Moving Identity Theft Returns, to close the UP 126 and move the identity theft return.

    • 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 “B89bdxz:” as applicable. Do not include any paragraph referring the taxpayer to an online service.

    • 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 25.25.6-6, 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 25.25.6-6, 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    2
    The return is for tax year 2021 or 2020

    Note:

    Beginning in cycle 202247, returns for tax year 2020 can no longer be moved to MFT 32. If action is taken to move the return to MFT 32 on or after cycle 202247, an unpostable will generate and will be reassigned to the employee for corrective action. Follow box 3 or 4 below as applicable.

    The account does not contain an unreversed TC 971 AC 527 on CC ENMOD
    • Take all steps below, as applicable, then follow instructions in IRM 25.25.6.7, MFT 32 Procedures - Moving Identity Theft Returns, to close the UP 126 and move the identity theft return.

    • 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 “B89bdxz:” as applicable. Do not include any paragraph referring the taxpayer to an online service.

    • 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 25.25.6-6, 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 25.25.6-6, 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    3
    The return is for tax year 2019 or prior.

    Note:

    Beginning in cycle 202247, returns for tax year 2020 or prior can no longer be moved to MFT 32. If action is taken to move the return to MFT 32 on or after cycle 202247, this will cause an unpostable to generate and will be reassigned to the employee for corrective action.

    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 25.25.6-6, 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 25.25.6-6, 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    4
    The return is for tax year 2019 or prior.

    Note:

    Beginning in cycle 202247, returns for tax year 2020 or prior can no longer be moved to MFT 32. If action is taken to move the return to MFT 32 on or after cycle 202247, this will cause an unpostable to generate and will be reassigned to the employee for corrective action.

    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 “B89bdxz:” as applicable. Do not include any paragraph referring the taxpayer to an online service.

    • 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 25.25.6-6, 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 25.25.6-6, 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 25.25.6-7, 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 25.25.6-6, 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 25.25.6-6, 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 “B89bdxz:” as applicable. Do not include any paragraph referring the taxpayer to an online service.

    • 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 25.25.6-7, 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 25.25.6-6, 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 25.25.6-6, 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 “B89bdxz:” as applicable. Do not include any paragraph referring the taxpayer to an online service.

    • 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 25.25.6-7, 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 25.25.6-6, 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 25.25.6-6, 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 “B89bdxz:” as applicable. Do not include any paragraph referring the taxpayer to an online service.

    • 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 25.25.6-7, 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 “B89bdxz:” as applicable. Do not include any paragraph referring the taxpayer to an online service.

    • 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 25.25.6-7, 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 “B89bdxz:” as applicable. Do not include any paragraph referring the taxpayer to an online service.

    • 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 25.25.6-7, 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 or applied as requested.

  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, credit elect or account balance; 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 after 2-3 weeks 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 or notice, follow the chart below to respond to the taxpayer and resolve the account:

    Note:

    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 it is unresolved (DLN in the MISC field of the TC 971 AC 124 matches the DLN of the unpostable return). Do not forward cases/inquiries to RIVO if the only issue is the unreversed marker and the return has posted and no other TPP marker is present. There may be instances where the marker was left unreversed in error. RICS will conduct mass clean up 2-3 times a year to ensure markers are reversed if the TPP issue was previously resolved.

    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
    For current year processing 2021 and 2020 returns
    • The MFT 32 systemic reversal process has started, review the account for the following:


      - If paper return, a RIVO control is present
      - If electronic ELF/MEF return, open control shows
      - TPP/IDT markers have been reversed
      - Open control CXX,RTP-MMDD present
       

      AND

    • The 9 weeks (or 16 weeks for duplicate filing cases) have not passed




     
    • Advise the taxpayer the return is still processing and to allow 9 weeks (or 16 weeks for duplicate filing cases) from the input of the reversal transaction.

    4
    For current year processing 2021 and 2020 returns
    • The MFT 32 systemic reversal process has started, review the account for the following:


      - If paper return, a RIVO control is present
      - If electronic ELF/MEF return, open control shows
      - TPP/IDT markers have been reversed
      - Open control CXX,RTP-MMDD present

      AND

    • The 9 weeks (or 16 weeks for duplicate filing cases) have passed

    • Research the account for return status, check for open/monitor controls, including unpostable transactions or CC ERINV for ERS status. Follow appropriate IRM procedures if return has not posted due to a processing issue. Advise the taxpayer of the timeframe based on the status of the return. Continue to next bullet if no return processing evidence is found.

    • Determine if MFT 32 reversal procedures were input correctly (i.e. DLN matches on TC 971 AC 111), review IRM 25.25.6.7.1, Taxpayer Protection Program (TPP) Assistors, Taxpayer Assistance Center (TAC) Assistors, and Identity Theft Victims Assistance (IDTVA) Assistors MFT 32 Reversal Criteria & Procedures. If reversal transaction did not post correctly follow procedures below.

    • If after account research, no evidence is found that the tax return was sent to processing or in Unpostables, ERS status or pending to post, advise the taxpayer the return must be sent to processing again and apologize for the delay.

    • If the return was filed electronically, ELF/MEF, Send a Form 4442/e-4442, Inquiry Referral to RIVO using the referral category, "RIVO - TPP" .

    • Include in the remarks, “MFT 32 Reversal - Second Request” the authentication of the taxpayer and the DLN of the taxpayer’s return to be sent for processing (verify the DLN number). Advise the taxpayer to allow 60 days for processing.

    • For paper returns follow second and third bullet in box 6 below.

    • If the return has not posted but markers have been reversed and the account contains an open/monitoring control (RTP), initiate a Form 4442/e-4442 using "RIVO - TPP" queue. Include an explanation in the remarks such as, “MFT 32 Reversal Request” and specify the DLN of the return to be sent to processing. Verify the DLN number.

    • Advise the taxpayer to allow 60 days for processing.

    • **Reprocessing of tax returns is taking longer than the normal due to COVID backlogs. Apologize to the taxpayer and do not forward subsequent inquiries.

    5
    For 2019 and prior year returns
    • The MFT 32 reversal process has started, review the account for the following:

      -If paper return, a RIVO control is present
      -If ELF/MEF return, open control shows
      -TPP/IDT markers have been reversed
      -Open control CXX,RTP-MMDD present

    • Research CC TXMOD for an IDRS control with RTPXXXX (Return to Process) in the activity code, if present, and the return is an ELF/MEF return, and it has been 60 days or more from the control date, advise the taxpayer to allow another 60 days from the date of the call. Apologize and explain that due to the pandemic closures there are some offices experiencing delays.

    • For paper returns, if no RTPXXXX (Return to Process) in the activity control, and the account is not resolved, apologize to the taxpayer, and ask the taxpayer to submit a copy of the tax return to fax number ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ to expedite the processing of the return and allow 60 days for processing from fax in date.

    • If the taxpayer cannot fax a copy of their return, advise the taxpayer they must submit a paper return to the Internal Revenue Service by mail. Provide the taxpayer with the following address: Internal Revenue Service, Stop 6578 - AUSC, 3651 S IH 35, Austin, TX 73301-0053.

    • Advise the taxpayer to allow 90 days for processing if mailed in.

    • If it has been 60 days or more after the return was submitted by fax or the additional ELF/MEF return timeframe in bullet 1 has expired, initiate a Form 4442/e-4442 using "RIVO - TPP" queue.

    • Advise the taxpayer to allow 60 days from the date of the Form 4442. Apologize for the delay and explain that due to the pandemic closures there are some offices experiencing delays. Do not forward subsequent inquiries.

    6

    For all 2019 and prior year paper returns
    • The MFT 32 reversal process has started, review the account for the following:

      - If paper return, a RIVO control is present or

    • Monitoring control is present for 418C
       

      AND

    • A Letter 418C, was issued.

    • Advise the taxpayer Letter 0418C was issued to request a copy of their tax return.

    • To expedite the processing of the return, ask the taxpayer to submit a copy of the tax return to fax ≡ ≡ ≡ ≡ ≡ ≡ ≡.

    • If the taxpayer has already responded to the letter or hasn’t received the letter, they may still submit an fax copy.

    • Advise the taxpayer to allow 6-8 weeks for processing if mailed in or if submitting a faxed copy.

    • If the taxpayer cannot fax a copy of their return, advise the taxpayer they must submit a paper return to the Internal Revenue Service by mail. Provide the taxpayer with the following address: Internal Revenue Service, Stop 6578 - AUSC, 3651 S IH 35, Austin, TX 73301-0053.

    • Apologize for the delay and explain that due to the pandemic closures there are some office experiencing delays.

    • If the 6-8 weeks timeframe has expired, apologize to the taxpayer and go to the second bullet above and request the return and ask taxpayer to allow 60 days.

    7
    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 "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 or be applied, as requested, 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 -
    the return was never processed and is not posted to MFT 30 as a TC 150 or to MFT 32 as a TC 976
    AND
    CC TRDBV CODES screen shows it was UP 126 RC "0" but it will no longer be open or show on CC UPTIN

  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, and follow the table below to advise the caller:

    Note:

    **Temporary Guidance due to COVID-19 Impact** Throughout the remainder of this section, for instances where the caller must visit a TAC to complete the authentication process, if the caller is unable to visit the TAC due to COVID reasons or restrictions, provide the fax instructions in IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors.

    IF THEN
    1
    The caller cannot provide a verifiable address or the caller has received or was issued a Letter 5747C Potential Identity Theft during Original Processing - TAC AUTH ONLY (SP - for Spanish)
    • If the caller cannot provide a verifiable address, advise the caller they must go to the TAC - ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

      Exception:

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

    • If Letter 5747C Potential Identity Theft during Original Processing - TAC AUTH ONLY, was received, advise the caller to first visit the ID Verify 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    2
    If the caller states they are unable to go to the TAC ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    See Note above if taxpayers mention they are unable to visit a TAC due to COVID reasons or restrictions.
    • Advise the caller they can mail legible copies of their information and documentation (listed in the block 1 above) to: Internal Revenue Service, 3651 S IH 35, Stop 6579 AUSC 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Notate the caller was directed to visit a TAC but stated they are unable to go and the reason why.

    • Advise the caller to allow 16 weeks from the date they mailed their response to receive their refund or additional correspondence.

    • No other account action is necessary.

MFT 32 Procedures - Moving Identity Theft Returns

  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 preceding tax year return (for example, 2021 and 2020) 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 return (2021) or preceding tax year (2020) 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 202247, returns for the preceding tax year (example: 2020) cannot be moved to or from MFT 32. If action is taken to move the return to or from MFT 32 on or after cycle 202247, an unpostable will generate and will be reassigned to the employee for corrective action.

    Note:

    The TC 971 AC 111 programming has been fixed and workaround procedures are no longer required. Resume normal identity theft procedures.

    IF AND THEN
    1
    Single/multiple return(s) for tax year 2021 or 2020 and are unpostable (UP) 126 reason code (RC) "0" .

    Note:

    Beginning in cycle 202247, returns for tax year 2020 can no longer be moved to MFT 32. If action is taken to move the return to MFT 32 on or after cycle 202247, an unpostable will generate and will be reassigned to the employee for corrective action.

    The return(s) is/are deemed identity theft.
    • Input TC 971 AC 111 on MFT 30, see Exhibit 25.25.6-8, 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). (Review your action prior to input and ensure REL CYC field 48 is on CC UPRES, otherwise an Unpostable transaction will generate.)

      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 2021 or 2020 and are UP 126 RC "0" .

    Note:

    Beginning in cycle 202247, returns for tax year 2020 can no longer be moved to MFT 32. If action is taken to move the return to MFT 32 on or after cycle 202247, an unpostable will generate and will be reassigned to the employee for corrective action.

    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 25.25.6-8, Command Code (CC) FRM77 Transaction Code (TC) 971 Action Code (AC) 111 Input Screen. Verify the DLN entry to avoid processing delays.

    • 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). (Review your action prior to input and ensure REL CYC field 48 is on CC UPRES, otherwise an Unpostable transaction will generate.)

      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 48 on CC UPRES that is one cycle beyond the current cycle (YYYYCC).

    3
    The identity theft return is UP 126 RC "0" and is for tax year 2021 or 2020.

    Note:

    Beginning in cycle 202247 of, returns for tax year 2020 can no longer be moved to MFT 32. If action is taken to move the return to MFT 32 on or after cycle 202247, an unpostable will generate and be reassigned to the employee for corrective action.

    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 25.25.6-8, 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" .

Taxpayer Protection Program (TPP) Assistors, Taxpayer Assistance Center (TAC) Assistors, and Identity Theft Victims Assistance (IDTVA) Assistors MFT 32 Reversal Criteria & Procedures

  1. Returns that have been moved to MFT 32 as identity theft returns may be moved to MFT 30. The MFT 32 reversal transactions for current (2021) and preceding tax year (2020) returns can be input systemically, 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 (2021)

    • The return is for the preceding tax year (2020) and is being moved prior to cycle 202247. . (Beginning in cycle 202247, returns for tax year 2020 or prior can no longer be moved to MFT 32. If action is taken to move the return to MFT 32 on or after cycle 202247, this will cause an unpostable to generate and be reassigned to the employee for corrective action.)

    • 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. The MFT 32 reversal process for prior year (2019 and prior) returns must be completed via a manual process. The process includes requesting the return from Files (unless received via fax or return was filed electronically) and sending to SP for processing, when the following conditions are met:

    • The return is for tax year 2019 or prior

    • The return is for the preceding tax year (2020) and is being moved after cycle 202247(Beginning in cycle 202247, returns for tax year 2020 or prior can no longer be moved to MFT 32. If action is taken to move the return to MFT 32 on or after cycle 202247, this will cause an unpostable to generate and be reassigned to the employee for corrective action.)

    • 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
       

    .

  3. If the taxpayer is authenticated and their return was moved to MFT 32, follow instructions below to move the return:

    Note:

    The MFT 32 reversal procedures have been updated and an open control is no longer required. Do not open a control to RIVO when inputting a TC 971 AC 111 to move the return to MFT 30.

    IF AND THEN
    1
    Current year (2021) or preceding year (2020) tax return:
    For Taxpayer Protection Program (TPP) Assistors and Identity Theft Victims Assistance (IDTVA) employees working Correspondence Imaging System (CIS) inventory

    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.

    The identity of the caller/inquiry has been authenticated and the taxpayer identification number (TIN) owner filed the return
    • 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 25.25.6-8, Command Code (CC) FRM77 Transaction Code (TC) 971 Action Code (AC) 111 Input Screen.

    • 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.

    • Follow box 2 Then section instructions below for sending the ELF/MEF or paper return to be reprocessed.

    • If an unreversed TC 971 AC 121/124 is present on the module, input a TC 972 AC 121/124, see Exhibit 25.25.6-6, 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" , see IRM 25.23.2-11, IMF Only TC 972 AC 522 - Reversal of TC 971 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 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

    • Advise the taxpayer that although it may take up to 9 weeks to complete the processing of the return, if expecting a refund, they can visit Where’s My Refund?, on irs.gov or on the IRS2Go mobile app after 2 - 3 weeks, to check the refund status, 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 after the 9 week timeframe.

    2
    For 2019 and prior year returns
    The identity of the caller/inquiry has been authenticated and the taxpayer identification number (TIN) owner filed the return
    • If the return was filed electronically, ELF/MEF, Send a Form 4442/e-4442, Inquiry Referral to RIVO using the referral category, "RIVO - TPP" . Include an explanation in the remarks such as, “MFT 32 Reversal Request” and specify the authentication of the taxpayer and the DLN of the taxpayer’s return to be sent for processing (verify the DLN number). RIVO will send the return to be reprocessed.

    • If the return was a paper filed return, ask the taxpayer to submit a copy of the tax return to fax number ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ to expedite the processing of the return and allow 9 weeks for processing from the fax in date. DO NOT send a Form 4442 to RIVO, notate the account that fax number was provided.

    • If the taxpayer cannot fax in the copy, advise the taxpayer to mail in the return to the following address and allow 9 weeks for processing. DO NOT send a Form 4442 to RIVO, notate the account that mailing address was provided.

    • Internal Revenue Service, Stop 6578 - AUSC, 3651 S IH 35, Austin, TX 73301-0053

    • RIVO will place a control on the case once the tax return is sent to processing with RTP in the activity code.

    • RIVO is only monitoring the account and once the return shows up on IDRS in an SP processing area, RIVO will close the control. If there are further questions on the processing of the return, follow applicable IRM procedures based on status of the return (i.e. return is in ERS area, review IRM for ERS statuses and respond to TP accordingly). Do not refer inquiries to RIVO.

    • Advise the taxpayer that although it may take up to 9 weeks to complete the processing of the return, if expecting a refund, they can visit Where’s My Refund?, on irs.gov or on the IRS2Go mobile app after 2 - 3 weeks, to check the refund status, 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 after the 9 week timeframe. **Reprocessing of tax returns is taking longer than the normal due to COVID backlogs. Apologize to the taxpayer and do not forward subsequent inquiries.

Corrective Action for Unpostables Resulting from MFT 32 Returns Moved On or After Cycle 47 or MFT 32 Input Errors
  1. Effective January 2022, employees who initiate an MFT 32 reversal action on or after Cycle 47 will cause an Unpostable transaction. The unpostable will be reassigned to the initiating employee to take corrective action and resolve the taxpayer’s account. In instances where a tool or manual input error causes the TC 971 AC 111 to unpost and the IDT return posts to MFT 30 module, the initiating employee must correct the error. The unpostable transaction will be assigned to initiating employee’s IDRS number and corrective actions must be taken to make the taxpayer whole.


    Follow the If/Then chart below to correct the account issue:

    IF THEN
    An input error is caused by a tool or manual input causing the TC 971 AC 111 to unpost and the IDT return posts to the MFT 30 module Initiating employee will be assigned the unpostable transaction and will need to take the following actions to correct the account.
    • Back out the ID theft return. Back out all transactions and item/credit references associated with the return. Input the adjustment with a HC 4.

    • Input a TC 971 AC 850 to prevent an erroneous refund when the valid return is processed.

    • Close your unpostable transaction control

    • Reverse TPP markers

    • If an unreversed TC 971 AC 121/124 is present on the module, input a TC 972 AC 121/124, see Exhibit 25.25.6-6, Transaction Code (TC) 972 Action Code (AC) 121, Action Code (AC) 124, or Action Code (AC) 129 Input Screen

    • Update AMS notes to explain corrective actions

    A Non-RIVO employee creates an unpostable when the MFT 32 reversal fails when input on or after cycle 202247 for a preceding year and the valid return has to be reprocessed to MFT 30 Follow IRM 25.25.6.8, Archived/Deleted Returns, 4th box for Non-RIVO Employee actions to correct the account and reprocess the return manually
    The unpostable is due to the programming error causing the TC 971 AC 111 to unpost as a UPC 1680 or 1735 and the Id theft return posted as the TC 150
    • See IRM 25.25.6.8.1, Addressing the MFT 32 TC 971 AC 111 Programming Error Cases

Return Integrity Verification Operations (RIVO) Employees - MFT 32 Reversal Inquiries & Resolution Actions
  1. Return Integrity Verification Operation (RIVO) may receive requests for MFT 32 reversals for current or prior year tax returns in the following inventory:

    • Incoming fax from ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • Accounts Management System (AMS) e-4442 "RIVO Complex Issue Not ID Theft" queue

    • AMS e-4442 "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 25.25.6-10.

      Note:

      To prevent delays, for any case with duplicate or multiple controls, case actions must be coordinated with the other control prior to taking any actions on the account.

  2. Follow the chart below to initiate the systemic or manual MFT 32 reversal process:

    IF AND THEN
    1
    The return is for the current tax year (2021) or the preceding tax year (2020) and the return is being moved prior to cycle 202247

    Note:

    Beginning in cycle 202247, returns for tax year 2020 or prior can no longer be moved from/to MFT 32. If action is taken to move the return from/to MFT 32 on or after cycle 202247, this will cause an unpostable to generate and will be reassigned to the employee for corrective action.

    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 25.25.6-8, 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. See IRM 25.25.6.8, Archived - Deleted Returns or Failed Systemic MFT 32 Reversals - RIVO and Non-RIVO Employees

    • If an unreversed TC 971 AC 121/124 is present on the module, input a TC 972 AC 121/124, see Exhibit 25.25.6-6, 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" , see IRM 25.23.2-11, IMF Only TC 972 AC 522 - Reversal of TC 971 AC 522

    • Add AMS notes for transactions completed

    2
    For prior year (2019 and prior) returns
    The return/account meets one of the following:
    • The return is for tax year 2019 or prior

    • The return is for the preceding tax year (2020) and is being moved after cycle 202247

    • 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

    Note:

    Beginning in cycle 202247, returns for tax year 2020 or prior can no longer be moved to MFT 32. If action is taken to move the return to MFT 32 on or after cycle 202247, this will cause an unpostable to generate and be reassigned to the employee for corrective action


    n/a
    See IRM 25.25.6.8, Archived - Deleted Returns or Failed Systemic MFT 32 Reversals - RIVO and Non-RIVO Employees.

Archived - Deleted Returns or Failed Systemic MFT 32 Reversals - RIVO and Non-RIVO Employees

  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. Failed systemic MFT 32 reversals are caused when an attempt is made to move a return on or after cycle 47 for a preceding year. If the taxpayer subsequently authenticates and verifies the return, the return must be reprocessed manually.

    • RIVO may receive notification of affected accounts via referrals, correspondence, or a report of the archived returns needing treatment.

    • Non-RIVO employee functions may receive an unpostable assigned to them due to input errors when attempting to move the return from MFT 32 systemically on or after Cycle 47 for preceding years.

  2. RIVO or Non-RIVO function will ensure that returns filed by the taxpayer are processed and refunds are released or applied, as necessary. If an archived or deleted return is deemed as the taxpayer’s return or the MFT 32 reversal attempt failed, employee will take the following actions to reprocess the return manually:

    Reminder:

    To prevent delays, for any case with duplicate or multiple controls, case actions must be coordinated with the other control prior to taking any actions on the account.

    Caution:

    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.

    IF THEN

    1
    RIVO Employee Actions
    The taxpayer’s return was archived or deleted and needs to be sent to processing ( returns moved to MFT 32 or that were archived/deleted in the TPP process as an ID theft return).
    • Obtain the return.

    • Paper Returns - Check MFT 32 Reversal fax mailbox for the return copy (TXMOD may show a control with activity code" RCDRTXXXXX"
      OR

    • Paper returns - Check AMS "View Images" link for a copy of the return
      OR

    • Paper Returns - If no copy found from above search, request the return using CC ESTABDV and allow 6-8 weeks to receive the return

    • If the paper return is not received from Files, send a Letter 418C, Amended/Original return Unavailable; Copy Requested, to the taxpayer to request the return copy and include fax number ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

    • Monitor the account for the return copy and if it is not received within 45 days, follow dummy return procedures in box 2 below.

    • If Electronically (ELF) filed, request the return using command code (CC) TRPRT; if MeFile, request the return using Employee User Portal (EUP).

    • Once the copy of the return is obtained, continue with actions below.

    • If an unreversed TC 971 AC 121/124 is present on the module, input a TC 972 AC 121/124, see Exhibit 25.25.6-6, 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 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" .

    • To prepare the paper or ELF/MeF return for processing, stamp the return in the upper left-hand corner using the RIVO stamp (this identifies the return should be treated as priority in SP).

    • Line through the DLN.

    • Edit Special Processing Code (SPC) "B" to the right of the entity section. Circle out any notation of SPC "M."

    • Circle out any notation of "copy" or "amended."

    • In the signature line notate “Do not Correspond for Signature”

    • 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 25.25.2.11, 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.

    • Once the return is ready to be sent to processing, update the control base on MFT 30 with the following information:
      CXX,RTP-MMDD,M,32RV (where MMDD is the month and day you are sending the return to SP)
      1487355555,*

    • RIVO will monitor the account and subsequently close the control once the return is posted or if research shows the return is in ERS or other SP area.

    • Once RIVO has sent the return to be reprocessed, the TPP issue was resolved and SP is processing the return. Account research must be completed to determine the status of the return. Reprocessing timeframe is normally 6-8 weeks.
      **Temporary Guidance due to COVID Delays**
      Reprocessing of tax returns is taking longer than the normal 6-8 weeks due to COVID backlogs, therefore, do NOT re-send returns to processing, continue to monitor the account.

    2
    RIVO Employee Actions
    The return could not be obtained from Files or no response was received to the Letter 418C Amended/Original Return Unavailable; Copy Requested, and the return copy was not located on "View Images" or in fax mailbox
     
    • The return must be reprocessed as a Dummy Return.

    • Prepare a Dummy return with all information available on CC TRDBV and other applicable command codes including all forms and schedules.

    • Use the form type Form 1040 for all tax years. DO NOT use Form 1040A or 1040EZ or they will be rejected by SP.

    • Complete all entity entries with the name, address, filing status and TIN area of the return. Include dependent information. Use the taxpayer’s most current address of record. Do not use CC IRPTR data as a valid address for the taxpayer.

    • Enter "Prepared by IRS - Do Not Correspond for Signature" on the signature line.

    • Edit the return in the upper left-hand corner using the RIVO stamp (this identifies the return should be treated as priority by SP).

    • For DLN requirements see IRM 21.5.2.4.23.11 (2) Reprocessing "Dummy" Returns.

    • Edit Special Processing Code (SPC) "B" to the right of the entity section. Circle out any notation of SPC "M."

    • 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.

    • Once the return is ready to be sent to processing, update the control base on MFT 30 with the following information:
      CXX,RTP-MMDD,M,32RV (MMDD is the month and day you are sending the return to SP)
      1487355555,*

    • FRE will monitor the account and subsequently close the control once the return is posted or if research shows the return is in ERS or other SP area.

    • Once RIVO has sent the return to be reprocessed, the TPP issue was resolved and SP is processing the return. Account research must be completed to determine the status of the return. Reprocessing timeframe is normally 6-8 weeks.
      **Temporary Guidance due to COVID Delays**
      Reprocessing of tax returns is taking longer than normal 6-8 weeks due to COVID backlogs, therefore, do NOT re-send returns to processing.

    3
    RIVO Employee Actions
    The MFT 32 monitor control is opened to RIVO with activity control "XXRTP-MMDD" by a NON-RIVO function
    • FRE will review the MFT 32 listing for monitor controls with the following indicators to ensure subsequent actions below are completed.

    • Case controls will show activity field "XXRTP-MMDD"
      XX = AM is Accounts Management

      XX is the function who sent the return and MMDD is the month and day the return was sent to SP for reprocessing)

    • RIVO MFT 32 team will update 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.

    • FRE will monitor the account and subsequently close the control once the return is posted or if research shows the return is in ERS or other SP area.
      **Temporary Guidance due to COVID Delays**
      Reprocessing of tax returns is taking longer than normal due to COVID backlogs, therefore, do NOT re-send returns to processing.

    4
    NON-RIVO Employee Actions
    The attempt to move the valid return from MFT 32 on or after Cycle 47 on a preceding year failed and the return must be reprocessed manually

    Note:

    Field Assistance (FA) employees will only work paper returns per instructions in Then section. For ELF/MeF returns, do not take any action. The FA HQ Analyst will forward a listing to RIVO HQ for ELF/MEF returns.

    • The return can no longer be moved systemically and must be reprocessed.

    • If the return was Electronically (ELF) filed, request the return using command code (CC) TRPRT; if MeFile, request the return using Employee User Portal (EUP). Continue with bullet 4 for remaining actions.

    • If a paper return, initiate a Form 4442, Inquiry Referral, to RIVO using "RIVO - TPP" queue. Include “MFT 32 Reversal Request” the taxpayer was authenticated and add the DLN of the return to be moved from MFT 32 to MFT 30. Verify the DLN number before submitting. Reverse the account markers following bullets below.

    • Remember to review the address and update it to the valid return address.

    • If an unreversed TC 971 AC 121/124 is present on the module, input a TC 972 AC 121/124, see Exhibit 25.25.6-6, 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 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" .

    • To prepare the return for processing, edit the return in the upper left-hand corner and write RIVO (to identify the return should be treated as priority).

    • 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."

    • In the signature line notate “Do not Correspond for Signature”.

    • 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.

    • Once the return is ready to be sent to processing, update the control base on MFT 30 with the following information:
      CXX,XXRTP-MMDD,M,MISC (XX is for AM and MMDD is the month and day you are sending the return to SP)
      1487355555,*

    • RIVO will monitor the account and subsequently close the control once the return is posted or if research shows the return is in ERS or other SP area.
      **Temporary Guidance due to COVID Delays**
      Reprocessing of tax returns is taking longer than normal 6-8 weeks due to COVID backlogs, therefore, do NOT re-send returns to processing.

Addressing the MFT 32 TC 971 AC 111 Programming Error Accounts

  1. A programming error was identified in March 2022 within the TPP MFT 32 processing. The error caused the TC 971 AC 111 transaction used to move identity theft returns to the MFT 32 module to go unpostable. There were several account scenarios caused by the programming error that may require account corrections when identified. The taxpayers were authenticated successfully and confirmed the return in question was identity theft. The employees worked the account as an identity theft determination. To identify the impacted accounts, the account will show the following actions:

    • The UNP 1260 will show it was closed with a URC 6 CCC 3 (some accounts will reflect the actions below, but the UNP 1260 remains open)

    • The unpostable TC 971 AC 111 transaction (some accounts may show an open unpostable control to the originating employee UNP 1680 or UNP 1735)

    • CC ENMOD/IMFOLE will show the Id theft marker TC 971 AC 506 with MISC field of either WI AM OTHER OR WI PRP OTHER1 for tax year in question

    • Letter 4674C was issued

    • AMS notes will indicate there was an identity theft determination and the actions taken (i.e. move the identity theft return to MFT 32 UNP 1260 closed with URC 6 & CCC 3 and TC 971 AC 111 was input, Id theft marker, 4674C letter issued)
       

    There are various scenarios employees may encounter on the account due to the timing of the unpostable TC 971 AC 111 transaction and posting of the TC 150 on MFT 30 or the TC 976 on MFT 32 modules. Employee must research IDRS, review AMS notes and probe the taxpayer for prior authentication results to assist with identifying the account was impacted by the TC 971 AC 111 programming error.

  2. Employees will respond to the taxpayers using the chart below based on the criteria identified on the account.

    Note:

    The TC 971 AC 111 programming has been fixed and workaround procedures are no longer required. Resume normal identity theft procedures.