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).

there is no credit present
AND

there is no open or closed RIVO control
AND

there is no TC 971 AC 129 present.

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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.
♦In RED ink, make the following edits to the 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.

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" .

Follow bullet procedures below and then refer to IRM 25.25.6.6.3.1 (4) Box 4, Procedures for Resolving the Account when the Identity Theft Return is Unpostable (UP) 126 Reason Code (RC) 0 to Delete the identity theft return. Disregard instructions stating to advise the taxpayer.

All edits made on the return being sent to SP for processing must be made in “RED” ink.

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.
♦Make the following edits to the 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.

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" .

All edits made on the return being sent to SP for processing must be made in “RED” ink.

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.

Make the following edits to the 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, route the form to Alpha Files, see IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

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.

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 IDT literal. The underscore must be used, as shown, Last 6 DLN_IDT
Ex. MISC> 123456_IDT

Do not open a control base.

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.

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 “"C7acwy&" as applicable. For International taxpayers, use paragraphs C7acwy: Do not include any paragraph referring the taxpayer to the online IPPIN 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.

All edits made on the return being sent to SP for processing must be made in “RED” ink.

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.

Make the following edits to the 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.

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.

Destroy the notice or letter as classified waste.

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

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 IDT literal. The underscore must be used, as shown, Last 6 DLN_IDT
Ex. MISC> 123456_IDT

Do not open a control base

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 C7acwy& as applicable. For International taxpayers, use paragraphs C7acwy:. Do not include any paragraph referring the taxpayer to the online IPPIN 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.

All edits made on the return being sent to SP for processing must be made in “RED” ink.

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.

Make the following edits to the 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.

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.

Destroy the notice or letter as classified waste.

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

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 C7acwy& as applicable. For International taxpayers, use paragraphs C7acwy:. Do not include any paragraph referring the taxpayer to the online IPPIN service.

See IRM 25.23.2.8.6.1.1, Resolving Tax-Related Accounts with TC 971 AC 527.

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.

All edits made on the return being sent to SP for processing must be made in “RED” ink.

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.

Make the following edits to the 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.

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.

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.

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 C7acwy& as applicable. For International taxpayers, use paragraphs C7acwy:. Do not include any paragraph referring the taxpayer to the online IPPIN 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.

All edits made on the return being sent to SP for processing must be made in “RED” ink.

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.

Make the following edits to the 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, route the Form 14039 to Alpha Files, see IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

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.

All edits made on the return being sent to SP for processing must be made in “RED” ink.

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.

Make the following edits to the 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.

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.

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" .

All edits made on the return being sent to SP for processing must be made in “RED” ink.

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.

Make the following edits to the 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.

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" .

All edits made on the return being sent to SP for processing must be made in “RED” ink.

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.

Make the following edits to the 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, route the Form 14039 to Alpha Files, see IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

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" .

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)

All edits made on the return being sent to SP for processing must be made in “RED” ink.

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.

Make the following edits to the 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.

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" .

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

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 identity theft return posted as the TC 150

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

Close all RIVO control bases

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

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 identity theft return posted as the TC 150

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

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).

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

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).

A valid TC 150 posted to MFT 30

Verify the DLN does NOT match the identity theft return

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.

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.

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 34 based on determination.

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

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If after review of the documentation you can authenticate the taxpayer’s representative and tax return information, consider their identity authenticated and continue to paragraph 2

Consider the TPP response incomplete and issue the letter below.

Issue the Letter 6167C, Identity Authentication Incomplete, with paragraph A and an open paragraph (use an (*) to insert the open paragraph) advising the representative their identity could not be authenticated based on the information provided and include the following in the letter:

- Use return address code “TP”

In the open paragraph,
- Specify which supporting document was missing or unacceptable to verify the return in question, if needed.
- Request a copy of a valid identification document for the authorized representative, such as a driver’s license or identification card.

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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.

See RIVO portal for assistance

Use paragraph P for the open paragraph

In the open paragraph,
- Request Form 56 with supporting documentation to verify the authorized representative.
- Request a copy of a valid identification document for the authorized representative, such as a driver’s license or identification card.

If the authorized representative provided completed Form 56 with supporting documentation, follow IRM 21.1.3.4 (4), Other Third Party Inquiries, to route the form to the Entity function.

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

If the taxpayer attached a copy of their original return with or without an original signature, destroy them as classified waste. DO NOT send to processing.

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 attached a copy of their original return with or without an original signature, destroy them as classified waste. DO NOT send to processing.

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 attached a copy of their original return with or without an original signature, destroy them as classified waste. DO NOT send to processing.

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 attached a copy of their original return with or without an original signature, destroy them as classified waste. DO NOT send to processing.

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 attached a copy of their original return with or without an original signature, destroy them as classified waste. DO NOT send to processing.

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" .

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

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 no Form 1040X was received, if the taxpayer attached a copy of their original return containing an original signature under the jurat statement, edit the return as follows:

All edits made on the return being sent to SP for processing must be in “RED” ink.

Make the following edits to the return.
♦ Use a 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.

If the return is unsigned, notate the signature line "Do not Correspond for Signature"

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, Valid Tax Returns That Were Archived - Deleted Returns or Failed Systemic MFT 32 Reversals That Must Be Reprocessed Manually - RIVO and Non-RIVO Employees

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.

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 14219, 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.

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 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

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.

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 provides the option to visit their local Taxpayer Assistance Center (TAC) for in-person visits or call the TPP line if they did not file the return in question.

Use return address code “TP”

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. (If the taxpayer was previously issued a Letter 5216, do not issue a second letter.)

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.

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

If a determination can be made, see IRM 25.25.6.2.2.1, Documentation Received.

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.

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.