3.28.4 Identity Theft Returns for Submission Processing

Manual Transmittal

November 19, 2020

Purpose

(1) This transmits revised IRM 3.28.4, Special Processing Procedures - Identity Theft Returns for Submission Processing.

Material Changes

(1) IRM 3.28.4.1.1.(3) - Added Fresno consolidation background information.

(2) IRM 3.28.4.1.2(2) - Corrected the IRM Reference to 1.2.1.

(3) IRM 3.28.4.1.4(2) - Program Reports, added specific citation of where to locate the GUF Reports.

(4) IRM 3.28.4.5.5 - Revised instructions for clarity by adding if and Then tables for specific circumstances.

(5) IRM 3.28.4.5.5(2) - Table B, updated tax years to 2018 and 2019. IPU 20U0006 issued 01-02-2020.

(6) IRM 3.28.4.5.5.1(1) - Update to the paragraphs for Letter 4674C. IPU 20U0006 issued 01-02-2020.

(7) IRM 3.28.4.5.5.1(1) - Added fill in to paragraph "M" for Letter 4674C. IPU 20U0111 issued 01-17-2020

(8) IRM 3.28.4.5.5.1(1) - Removed fill in paragraph "M" and added paragraph "N" for Letter 4674C. IPU 20U0200 issued 02-03-2020.

(9) IRM 3.28.4.5.5(2) - If and Then Chart deleted row D, 4455C letter obsolete effective 08/29/2019, IPU 20U0600 issued 05-11-2020.

(10) IRM 3.28.4.5.6 - Removed subsection related to 4455C, Taxpayer Inquiry Letter, due to Letter 4455C obsolete effective 08/29/2019. IPU 20U0600 issued 05-11-2020.

(11) IRM 3.28.4.5.6 - Subsection number change due to removal of content, new title of subsection is "Inputting Identity Theft Indicators" . IPU 20U0600 issued 05-11-2020.

(12) IRM 3.28.4.5.6 (1) - Rephrased the subsection to clarify when to input a TC 971 AC 506..

(13) IRM 3.28.4.5.6 (2) - Added paragraph to include all corrective actions are taken prior to inputting a TC 971 AC 506.

(14) IRM 3.28.4.5.7 - Subsection number change due to removal of content, new title of subsection is "Sending Documents to Files" . IPU 20U0600 issued 05-11-2020.

(15) IRM 3.28.4.5.9 - Subsection number change due to removal of content, new title of subsection is "Review of Closed UPC 147 RC 0 cases with - R freezes" . IPU 20U0600 issued 05-11-2020.

(16) IRM 3.28.4.5.10 - Subsection number change due to removal of content, new title of subsection is "Returns on MFT 32" . IPU 20U0600 issued 05-11-2020.

(17) IRM 3.28.4.5.10.1(2) - Updated links to coincide with subsection number changes. IPU 20U0600 issued 05-11-2020.

(18) IRM 3.28.4.5.10.2.1(1) - Updated links to coincide with subsection number changes in 2nd and 3rd note.IPU 20U0600 issued 05-11-2020.

(19) IRM 3.28.4.5.10.2.1(2) - SERP Feedback 202001242, added row to address when Form 4442 is received and Letter 109C was issued.IPU 20U0600 issued 05-11-2020.

(20) IRM 3.28.4.5.10(3) - Corrected "efiled" to E-File.

(21) IRM 3.28.4.5.10(4) - Reworded note to remove "majority" and replace with the word most.

(22) IRM 3.28.4.5.11 - Subsection number change due to removal of content, new title of subsection is "Duplicate Returns" . IPU 20U0600 issued 05-11-2020.

(23) IRM 3.28.4.5.11(2) - Updated links to coincide with subsection number changes in If and Then chart. IPU 20U0600 issued 05-11-2020.

(24) IRM 3.28.4.5.11(3) - Updated links to coincide with subsection number changes in If and Then chart. IPU 20U0600 issued 05-11-2020.

(25) IRM 3.28.4.5.11(3) - Updated If And Then Chart to update IVO to RIVO due to reorganization name change. IPU 20U0165 issued 01-28-2020.

(26) IRM 3.28.4.5.12 - Subsection is renumbered, reference has changed to IRM 3.28.4.5.10. IPU 20U0600 issued 05-11-2020.

(27) IRM 3.28.4.5.12.1(2) - Table (B) 2nd, Note updated tax year to 2017. Added reference to stop reprocessing 2018 tax year in cycle 47. IPU 20U0006 issued 01-02-2020.

(28) IRM 3.28.4.5.12.1(2) - Updated IVO to RIVO throughout chart due to reorganization name change. IPU 20U0165 issued 01-28-2020.

(29) IRM 3.28.4.5.12.1(3) - Updated If, Then chart from IVO to RIVO due to reorganization name change. IPU 20U0165 issued 01-28-2020.

(30) IRM 3.28.4.5.12.1(4) - Updated If, Then chart from IVO to RIVO due to reorganization name change. IPU 20U0165 issued 01-28-2020.

(31) IRM 3.28.4.5.12.2.1(1) - Table (B) 2nd Note, updated tax year to 2017. IPU 20U0006 issued 01-02-2020.

(32) IRM 3.28.4.5.12.2.1(1) - Updated If And Then Chart from IVO to RIVO due to reorganization name change. IPU 20U0165 issued 01-28-2020.

(33) IRM 3.28.4.5.12.2.1(2) - Updated If And Then Chart from IVO to RIVO due to reorganization name change. IPU 20U0165 issued 01-28-2020.

(34) IRM 3.28.4.5.12.3(1) - 2nd bullet, changed tax period to 2017. IPU 20U0006 issued 01-02-2020.

(35) IRM 3.28.4.5.12.4(1) - Updated IVO to RIVO due to reorganization name change. IPU 20U0165 issued 01-28-2020.

(36) IRM 3.28.4.5.13 - Subsection is renumbered, reference has changed to IRM 3.28.4.5.11. IPU 20U0600 issued 05-11-2020.

(37) IRM 3.28.4.6 - Added subsection to address processable and unprocessable returns, The additional subsection moved all subsections thereafter.

(38) IRM 3.28.4.7.1(2) - Updated steps on TC 971 AC 111 input. Added instructions to review the module for TC 971 AC 124. In 2017, the IRS began using TC 971 AC 124 to select the Taxpayer Protection Program. This update was made throughout the IRM.

(39) IRM 3.28.4.7.3(3) - Added instructions on conversion of Forms 1040A and Form 1040EZ when reprocessing manually. Form 1040A and Form 1040EZ programming will not be updated for Processing Year 2021. Added instructions to include Return Processable Date on Form 3471 to allow for input of Received Date and Return Processable date to properly compute interest.

(40) IRM 3.28.4.8(2) - Table Row D: Updated address for Philadelphia unpostables to reflect Ogden address, Due to PSC consolidation Ogden has Director’s accountability to process.

(41) Various editorial changes were made throughout the IRM, e.g., IRM references, citation and link updates, formatting and ; annual updates such as tax years. Updates to the content by moving existing subsections to coincide with the procedural sequence order.

Effect on Other Documents

IRM 3.28.4, dated November 15, 2019 (effective January 1, 2020) is superseded. The following IRM Procedural Updates (IPU) issued January 2, 2020 through May 11, 2020, have been incorporated into this IRM: 20U0006, 20U0111, 20U0165, 20U0200 and 20U0600.

Audience

Individual Master File (IMF) Notice Review Units, Wage and Investment, Submission Processing Centers

Effective Date

(01-01-2021)


James L. Fish
Director, Submission Processing
Wage and Investment Division

Program Scope and Objectives

  1. Purpose: This IRM contains procedures for working the following types of identity theft related cases:

    • Potential identity theft returns that unpost as Unpostable Code (UPC) 147 Reason Code (RC) 0. The procedures include research to determine whether the return was filed by the owner of the taxpayer identification number (TIN), or someone else. The Unpostables function refers these cases to the Submission Processing Identity Theft (SP IDT) function for additional research and resolution.

    • Requests for returns to be moved from MFT 32 to MFT 30. SP IDT examiners only work cases where the return was originally moved to MFT 32 by Submission Processing.

  2. Audience: The primary users of this IRM are Submission Processing employees in the Notice Review function, who work Identity Theft related returns.

  3. Policy Owner: Director, Submission Processing.

  4. Program Owner: Post Processing Section (An organization within Submission Processing, Specialty Branch).

  5. Primary Stakeholders: Other areas that are affected by these procedures include:

    • Accounts Management

    • Taxpayer Advocate Service

    • Return Integrity and Compliance Services

Background

  1. Confirmed Identity Theft victims are provided an Identity Protection PIN (IP PIN) to use when filing their future returns. If a paper return is filed without the required IP PIN, the return unposts UPC 147 RC 0. The unpostable returns are routed and maintained in the Generalized Unpostable Framework (GUF) system. After research, unpostable resolution codes (URC) are input to resolve the unpostable condition.

  2. Situations occur where a return needs to be moved (reversed) from MFT 32 to MFT 30 in order for a refund to be processed. The SP IDT function processes requests for reversal only when the return was originally moved by SP IDT or the ERS/Rejects function input special processing code (SPC) "T" .

  3. In 2003, efforts to consolidate Submission Processing (SP) Operations began. The consolidation resulted with reducing ten processing locations down five. In September 2016, SP announced an additional three processing locations would close with two remaining end state sites. Each consolidation will occur near the end of the respective fiscal year as scheduled:

    1. Covington, Kentucky campus closed in 2019

    2. Fresno, California campus will close in 2021

    3. Austin, Texas campus will close in 2024

  4. The final SP sites that will remain open are in Kansas City, MO and Ogden, UT. The Kansas City site will focus primarily individual tax returns, and the Ogden site will focus primarily on business tax returns.

Authority

  1. Authority for these procedures is found in the following sections of the Internal Revenue Code (IRC) and their corresponding Treasury regulations:

    • IRC 6201(a)

    • IRC 6404(a)

  2. All Policy Statements for Submission Processing are contained in IRM 1.2.1 , Servicewide Policies and Authorities, Servicewide Policy Statements..

Responsibilities

  1. The Director of Submission Processing is responsible for policy related to this IRM.

  2. The Submission Processing Input Corrections Operations Manager is responsible for monitoring operational performance for their operation.

  3. The Manager/Team Lead is responsible for performance monitoring and ensuring employees have the tools to perform their duties.

  4. The tax examiners are responsible for following the instructions contained in this IRM and maintain updated IRM procedures.

Program Management and Review

  1. Program Goals: Review unpostable returns and ensure that the valid returns are posted to the taxpayer’s account and the fraudulent returns are posted to MFT 32.

  2. Program Reports: Generalized Unpostable Framework (GUF) reports are used for inventory management, work assignment and follow-up. These reports are stored on the Control-D system. Information about specific reports is found in IRM 3.12.32.20, General Information and Distribution of GUF Listings and Reports.

  3. Program Effectiveness: The examiners’ case work is subject to Quality Review conducted using the Embedded Quality for Submission Processing (EQSP) System and Measured Employee Performance System (MEPS).

  4. Annual Review: Annually review the processes outlined in this IRM to ensure accuracy and promote consistent tax administration.

Terms/Definitions/Acronyms

  1. The table lists commonly used acronyms.

    Acronyms

    Acronym Definition
    AMS Accounts Management Services
    CC Command Code
    CCC Computer Condition Code
    CSR Customer Service Representative
    DLN Document Locator Number
    EITC Earned Income Tax Credit
    EFTPS Electronic Federal Tax Payment System
    EUP Employee User Portal
    GUF Generalized Unpostable Framework
    IDRS Integrated Data Retrieval System
    IDTVA Identity Theft Victim Assistance
    IP PIN Identity Protection Personal Identification Number
    IPSU Identity Protection Specialized Unit
    IRM Internal Revenue Manual
    IRPTR Information Returns Transcript File on Line
    IRS Internal Revenue Service
    IRSN Internal Revenue Service Number
    ITAR Identity Theft Assistance Request
    LKA Last Known Address
    MFT Master File Tax Code
    NTA National Taxpayer Advocate
    OAR Operations Assistance Request
    OFP Organization, Function and Program
    RIVO Return Integrity and Verification Operations
    RPD Return Processable Date
    RTR Remittance Transaction Research System
    SSN Social Security Number
    SPC Special Processing Code
    SP IDT Submission Processing Identity Theft
    TAC Taxpayer Assistance Center
    TAS Taxpayer Advocate Service
    TBOR Taxpayer Bill of Rights
    TC Transaction Code
    TIN Taxpayer Identification Number
    TPP Taxpayer Protection Program
    UPC Unpostable Code
    URC Unpostable Resolution Code
    URF Unidentified Remittance File
    XSF Excess Collection File
     

Related Resources

  1. The following websites and electronic tools are used to resolve the UPC 147 cases:

    • Integrated Automation Technologies (IAT)

    • Integrated Data Retrieval System (IDRS)

    • Servicewide Electronic Research Program (SERP)

    • Accounts Management Services (AMS)

  2. The IRS adopted the Taxpayer Bill of Rights (TBOR) in June 2014. Employees are responsible for being familiar with and acting in accordance with taxpayer rights. See IRC§ 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see Pub 5170, Taxpayer Bill of Rights and TBOR linkhttps://irssource.web.irs.gov/Lists/General%20News/DispItemForm.aspx?ID=126.

Internal Revenue Manual (IRM) Deviations

  1. Service center directors, headquarter branch chiefs, and headquarter analysts do not have the authority to approve deviations from IRM procedures. Any request for an exception to, or deviation from, an IRM procedure must be elevated through appropriate channels for executive approval. This ensures other functional areas are not adversely affected by the change, and that it does not result in disparate treatment of taxpayers.

  2. See specific guidelines in IRM 1.11.2, Internal Management Documents System, Internal Revenue Manual (IRM) Process. Submit IRM deviation requests in writing, following instructions in IRM 1.11.2.2.4, When Procedures Deviate from the IRM.

  3. The Field Director must sign the request, submit the request through headquarters IRM Coordinator for executive level program owner review and approval. Deviations may begin after the request is approved.

IDRS Access

  1. While working assigned cases, SP employees may come across some accounts that are blocked on IDRS. These accounts can be identified by an IDRS security violation message: "Unauthorized Access to This Account" . When employees attempt to access a blocked case using the Corresponding Imaging System (CIS) the error message , "You are not authorized to access this case" will display. Forward the case (e.g. UPTIN screens, correspondence, etc.) to your manager to elevate to Planning & Analysis (P&A) staff. P&A scans the encrypted case to the "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" mailbox to request access to the account. Managers retain the original case in a file awaiting access (can take up to five business days). Once notified access has been granted, the case can be processed following applicable procedures.

Taxpayer Advocate Service (TAS)

  1. This subsection contains information on referring cases to TAS.

TAS Background Information

  1. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers whose problems with the IRS are causing financial difficulties for the taxpayer, their family, or their business; who have tried but haven’t been able to resolve their problems with the IRS; and those who believe an IRS system or procedure isn’t working as it should.

  2. Taxpayers have the right to a fair and just tax system, which includes the right to assistance from the Taxpayer Advocate Service (TAS) if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels. Information on TAS case acceptance criteria and how and when to refer a taxpayer to TAS is available in IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria. TAS criteria includes economic burden, systemic burden, best interest of the taxpayer, and public policy (as determined solely by the National Taxpayer Advocate (NTA)).

  3. Employees should not view TAS case criteria as a means of excluding taxpayers from TAS, but rather, as a guide to TAS case acceptance. The criteria under which TAS accepts a case should not govern whether a taxpayer is entitled to relief.

Referring Cases to TAS

  1. Refer taxpayers to the Taxpayer Advocate Service (TAS) when the contact meets TAS criteria (see IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, and you can’t resolve the taxpayer’s issue the same day. The definition of "same day" is within 24 hours. "Same day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. The taxpayer should be advised that TAS is available if the taxpayer is not satisfied with the service he or she received. Provide the taxpayer with the number for the NTA toll-free case intake line, 1-877-777-4778 or TTY/TDD 1-800-829-4059. Do not refer these cases to TAS unless they meet TAS criteria and the taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7.4, Same-Day Resolution by Operations.

  2. An IRS employee should make a referral to a TAS office if the employee receives a taxpayer contact and cannot initiate action to resolve the inquiry or provide the relief requested. A taxpayer does not have to specifically request TAS assistance to be referred to TAS. When appropriate, IRS employees advise taxpayers of the option to seek TAS assistance. It is important that all IRS employees handle potential TAS cases with the taxpayer's best interest in mind. Refer also to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for more information.

  3. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and forward it to TAS in accordance with your local procedures. Check the TAS box on AMS, if applicable.

  4. Do not refer the following types of cases to TAS:

    1. Cases where the taxpayer’s complaint or inquiry only questions the constitutionality of the tax system; or

    2. Cases where the focus of the taxpayer's inquiry is solely to employ frivolous tax strategies to avoid or delay filing or paying federal taxes

      Note:

      TAS Case criteria is defined in IRM 13.1.7.2.

Taxpayer Advocate Service (TAS) Operations Assistance Request (OAR)

  1. A Form 12412, Operations Assistance Request (OAR), is used by TAS to request assistance on a TAS case when TAS does not have the authority to take the required action. Unless otherwise noted by manager, OAR cases take precedence over other SP IDT cases.

  2. Route SP IDT OAR referrals to SP Input Correction Notice Review (ICN) E-OAR Mailbox at each site. "147" case will be documented in the subject line of the E-mail by TAS. OARs received through the ICN E-OAR Mailbox are distributed to the appropriate employee and worked as a priority.

  3. Make every effort to expedite completion of OAR cases. Completion time frames are indicated on Form 12412 in Section V (box 1 and 2). Send any issued taxpayer correspondence to the case assigned TAS employee while TAS has an open control.

    Note:

    The OAR may request delegated authority for TAS to issue a manual refund; see IRM 3.28.4.7.4, Tax Advocate Service (TAS) Request for Manual Refund..

  4. When TAS has requested expedited processing, the Operating Division or Functional Liaison acknowledges receipt via Form 3210 , secure messaging E-mail, facsimile, or by telephone within one (1) workday of receipt of the OAR. When TAS does not require expedited processing, the Operating Division or Functional Liaison acknowledges receipt via Form 3210, secure messaging E-mail, facsimile, or by Telephone within three (3) workdays of receipt of the OAR.

  5. Contact the TAS employee assigned within one (1) workday when:

    1. Determining additional research or documentation is required on OAR

    2. To obtain and re-negotiate the requested completion date on expedited processing of an OAR

    Note:

    Follow procedures outlined in the Service Level Agreement when the TAS employee does not provide the information within the time frame provided.

  6. Immediately notify management when resolution of a taxpayer's case cannot be completed by the requested time frame or by a negotiated extension date. Work with the Taxpayer Advocate contact listed on Form 12412 to arrive at agreed upon time frames for follow-up based on the facts and circumstances of the case.

  7. Discuss the findings and recommendations on the final disposition of the case with the appropriate TAS contact. The TAS contact is responsible for communicating the final decision on the case to the taxpayer however this does not prohibit the manager/employee from also communicating that decision to the taxpayer.

  8. Elevate cases to when staff cannot agree upon the resolution to the taxpayer's problem to management..

  9. Resolve the case, and complete the following information on Form 12412:

    • Section V - Boxes 3, 5, 6, 7, 8, 9, 10

      Note:

      Box 4 is also required if case meets TAS criteria 1-4. Enter the date Operating Division/Functional Unit decided whether to comply or not with TAS relief/assistance request.

    • Section VI - Lines 1a, 1b, 2a, 2b, 2c

      Note:

      Lines 2a, 2b, and 2c are completed only if rejecting.

    The Form 12412 must be returned to the TAS Case Advocate within three (3) workdays from the date that all actions have been completed and transactions posted. For more information on taxpayer advocate case procedures, refer to IRM 13.1.7, Taxpayer Advocate Service Case Criteria.

Identity Theft Assistance Requests (ITAR)

  1. Consider Form 14103, Identity Theft Assistance Request (ITAR), referrals from an Identity Theft Victim Assistance (IDTVA) Identity Protection Specialized Unit (IPSU) customer service representative (CSR) as priority work. The cases must involve identity theft and meet TAS criteria 5-7, for more information, see IRM 13.1.7.2.2, TAS Case Criteria 5 - 7, Systemic Burden.

  2. Send an acknowledgement within 5 business days via secure e-mail or by entering a case note on the linked case on AMS when Form 14103 is received.

  3. Provide a status update every 30 days to AM IPSU.

  4. Once the unpostable issue is resolved, and all adjustment actions have been input, return the Form 14103 to the IPSU CSR with Section V and VI completed. See IRM 25.23.3.2.6, Identity Theft Assistance Request (ITAR) - General Information, for more information.

Unpostable Code (UPC) 147 Reason Code (RC) 0

  1. The unpostable condition, UPC 147 RC 0, occurs when a return does not contain a matching Identity Protection Personal Identification Number (IP PIN), when an IP PIN is present in the entity. See IRM 3.12.179.45, UPC 147 RC 0 - Identity Protection Personal Identification Number (IP PIN).

  2. UPC 147 RC 0 cases that unpost are automatically routed to the Unpostable function for preliminary research and resolution.

  3. The Unpostable function will refer and reassign the unpostable to the SP IDT function, when unable to determine whether the return was submitted by the Social Security Number (SSN) owner or by an unauthorized filer.

Referral Process

  1. Each case referred by Unpostables may contain a UPC 147 RC 0 Comparison Checklist,≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. For paper returns, Unpostables forwards the entire return with any attachments, the Form 4251, Return Charge-Out, and the checklist to SP IDT.

    Note:

    Unpostables initiates one request to Files for the document prior to referring a case to SP IDT. If the documents are not received from Files on the first request, then Unpostables will send the SP IDT function just the charge-out with a notation that documents were not received.

  3. For unpostable 147 RC 0 cases received without a return, SP IDT will review the unpostable without the return. SP IDT will determine and initiate any document requests in order to resolve the unpostable condition.

    Note:

    The unpostable return must be secured before closing with URC 8.

  4. Do not detach any identity theft substantiation documentation received with UPC 147 RC 0. Review the documentation to makei determination of the true owner of the social security number. Substantiation documentation includes Form 14039, Identity Theft Affidavit, police reports, copies of identification cards, etc.

    Note:

    Often the documentation received with an UPC 147 RC 0 case is a duplicate of documentation previously submitted by the taxpayer.

Organization, Function, and Program (OFP) Codes for UPC 147 RC 0 Work

  1. Use the following OFP when working UPC 147 RC 0 cases:

    • 290 -40012 for research, review and resolution of open UPC 147 RC 0 cases

    • 550-40012 for clerical activities related to open 147 RC 0 cases

    • 710-40000 for referrals on closed UPC 147 RC 0 cases (e.g. MFT 32 reversals)

Generalized Unpostable Framework (GUF) Command Codes

  1. The following command codes (CCs) are used for closing unpostable cases.

    1. Use CC UPTIN to display all open unpostable cases for a specific taxpayer identification number (TIN). CC UPTIN is used to get the cycle sequence number for a case.

    2. Use CC UPDIS to display unpostable records. When CC UPDIS is input with cycle sequence number, the response screen display shown will be CC UPRES.

    3. Use CC UPRES to close the unpostable case. CC UPRES is displayed when CC UPDIS is input. The unpostable resolution code (URC) is entered on the UPRES screen. Input URC "0" to re-post a return to Master File. Input URC "6" to make changes to the account prior to re-posting the return. URC 6 would be used in order to input a CCC 3 to hold the refund once the return is posted. ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    4. Use CC UPCASZ to enter remarks. Overlay CC UPRES with CC UPCAS using Definer “Z”.

  2. For more information on the GUF command codes, see the following : IRM 3.12.32.8.1, Overview of GUF Command Codes, Definers and Status Codes, IRM 2.3.37, Command Code UPTIN for the GUF system and IRM 2.3.48, Command Code UPDIS for the GUF System.

Research Steps

  1. Make the determination of whether the unpostable return was filed by the owner of the SSN or not. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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  2. Research using CC ENMOD, IMFOL, TRDBV, DDBKD, RTVUE, NAMES, INOLE, DUPOL, FFINQ, REINF, IRPTR, etc., as applicable. See the IDRS Command Code Job Aid for more information on each Command Code.

  3. Compare data from the return and attachments to prior years posted return history to determine if the return was submitted by the SSN owner. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Caution:

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

  4. Review the account and the returns to determine what information matches the previous year's identity theft return and what matches the return filed by the SSN owner.

    • ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. Check CC IRPTR (if available) to verify if the information on the return matches IRP documents. Take the following into consideration:

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

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

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

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

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

    .

  7. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  8. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Caution:

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

  9. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  10. All the information gathered through the above research should be weighed, to determine whether the return was filed by the SSN owner or not. Follow the procedures in IRM 3.28.4.5.5, Determination and Closure Instructions, to close the unpostable according to the determination.

  11. MFT 32 has been established to contain tax returns that have been identified as possible identity theft. Input TC 971 AC 111 on MFT 30 with the document locator number (DLN) of the identity theft return in the MISC field to move to MFT 32. Only TC 976 posts to MFT 32. A return moved to MFT 32 can be viewed using CC TRDBV.

Determination and Closure Instructions

  1. A control base is input when the taxpayer goes through the Taxpayer Protection Program (TPP) authentication process. Review the unpostable module for a control base (open or closed) to determine the appropriate resolution action.

    1. If IDRS number "1487333333" , in "M" status, with activity code "NONIDT" and category code "MISC" , is present follow IRM 3.28.4.5.5 (2) resolution instructions.

    2. If IDRS number "1487311111" , in "M" status, with activity code "IDT" and category code "MISC" is present follow IRM 3.28.4.5.5 (3)resolution instructions.

  2. Follow the steps below when it is determined that the return was filed by the true SSN owner to close the unpostable.

    If... And... Then...
    A. Research per IRM 3.28.4.5.4, Research Steps, supports the return was filed by the SSN owner The return is a duplicate of a posted return on
    • the valid side of MFT 30

      • or the invalid side of MFT 30

        Note:

        Contact the Entity Unit to merge a module when the valid taxpayer has a posted return on the invalid side for the same tax period as the unpostable tax period. Once the merge to the valid side is complete, continue to follow the procedures in this section. For more information on validity or merges, see IRM 3.13.5, Individual Master File (IMF) Account Numbers.

      • or posted to MFT 32

    Follow resolution procedures in IRM 3.28.4.5.5.3, Duplicate Returns.
    B. Research per IRM 3.28.4.5.4, Research Steps, supports the return was filed by the SSN owner The return contains one of the following issues:
    • Incorrect tax period

    • Excessive withholding

    • Income combined for multiple tax periods on the same return

    • IRSN processed to a SSN number

    Follow resolution procedures in IRM 3.28.4.5.5.2, Non- Identity Theft Related Issues on UPC 147 Returns.
    C. Research per IRM 3.28.4.5.4, Research Steps, supports the return was filed by the SSN owner No other issues were identified Close with URC 0. Input remarks “SPIDT- Good.”

  3. Follow the steps in the table below to close the unpostable when it is determined the return was not filed by the actual SSN owner.

    Note:

    If a mixed entity condition is identified, input a note in Accounts Management System.

    If ... And ... Then ...
    A. Research per IRM 3.28.4.5.4, Research Steps, supports the return was not filed by the SSN owner This was determined because research doesn’t support income claimed.

    Example:

    Information on IRPTR doesn’t match or IRPTR is not available.

    If 2019 or 2020 tax year return, move the return to MFT 32:
    1. Input TC 971 AC 111 on MFT 30 and include the document locator number (DLN) of the Identity Theft return in the MISC field. See IRM 25.25.6-7, Command Code (CC) FRM77 TC 971 AC 111 Input Screen.

    2. Suppress any notices.

    3. Research for an existing Computer Condition Code "3" present on the unpostable transaction. Use the appropriate resolution to close the unpostable.

      1. If CCC "3" is present, use URC 0.

      2. If CCC "3" is not present, use URC 6, add CCC "3" and cycle delay 1 cycle.

      Note:

      Always Input remarks "SPIDT- BAD" on CC UPRES.

    4. Send a Letter 4310C to the address of the SSN owner, see IRM 3.28.4.5.9, Sending the Closing Letter for instructions.

    5. Input the Identity Theft indicator, see IRM 3.28.4.5.6, Inputting Identity Theft Indicators

    If tax year is 2018 or earlier:
    1. Close the unpostable≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡" ≡

    2. Input comments "SPIDT-BAD."

    3. Send a closing letter to the address of the SSN owner, see IRM 3.28.4.5.9, Sending the Closing Letter for instructions.

    4. Input the identity theft indicator, see IRM 3.28.4.5.6, Inputting Identity Theft Indicators.

    B. Research per IRM 3.28.4.5.4, Research Steps, supports the return was not filed by the SSN owner This was determined because research doesn’t support income claimed.

    Example:

    Verifiable IRPTR information with possible employment related identity theft fraud or additional income generated by a person other than the valid SSN owner.

    1. Research for an existing IRSN.

      • If an existing IRSN could not be located, go to step 2

      • If an existing IRSN is located go to step 3

    2. Complete Form 9956, Request for Temporary IRSN, and forward to the Entity Unit using local procedures. See IRM 2.4.59, Command Code TMSSN for more information.

    3. Once the IRSN is located or assigned, complete Form 8749, Unpostable Action and Routing Slip, to request Rejects deny the personal exemption for the primary taxpayer (2017), remove any Earned Income Credit (EIC), and input CCC "3" , if not already present, to freeze any possible refund. Follow the procedures in IRM 3.12.179.5.1 to complete Form 8749.

    4. Input identity theft indicators, see IRM 3.28.4.5.6, Inputting Identity Theft Indicators.

    5. Close the unpostable with URC 8 and Null Code 01. Add remarks: "IRSN 9XX-XX-XXXX*" .

    6. Attach Form 8749 to case along with edited paper return or MeF print and send to Rejects.

Resolution for MFT 29 Form 5329
  1. A return that meets the criteria for UPC 147 RC 0 may also have an associated Form 5329, Additional Tax on Qualified Plans, on MFT 29. Use processing instructions in IRM 3.12.179.45.1, PRELIMINARY RESEARCH to determine Resolution for UPC 147 Reason Code 0 when the UPC 147 RC 0 is MFT 29.

Non-Identity Theft Related Issues on UPC 147 Returns
  1. The determination may be that the return was filed by the SSN owner, but one of the following issues is present:

    • Return was processed to the wrong tax period

    • Multiple years of income on one tax year

    • An Internal Revenue Service Number (IRSN) was processed to a SSN

    • Excessive withholding that is not supported by Forms W-2, 1099 or other valid supporting documents per CC IRPTR research. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. Close the unpostable to Rejects with URC 8 with Null 01. Follow the procedures in IRM 3.12.179.5.1 to complete Form 8749. Send the return to Rejects with Form 8749, Unpostable Action and Routing Slip, explaining the needed correction. Also request input of special processing code (SPC) "B" to prevent another UPC 147 RC 0 from generating.

Duplicate Returns
  1. When researching a UPC 147 RC 0 unpostable, you may identify a return that appears to be a duplicate of a return posted to MFT 30. If the unpostable return is determined to have been filed by the SSN owner, then check whether the return matches all of the following items on the posted return and can be considered to be a "true" duplicate.

    Note:

    These procedures do not apply if the original or duplicate return contains a math error.

    • Name Control

    • Spousal Social Security Number (S-SSN)

    • Address

    • Filing Status Code (FSC) Compare the input with the controlling name line

    • Number of exemptions

    • Adjusted Gross Income (AGI)

    • Taxable Income

    • Tax

    • Balance Due/Refund

    • Credit Elect, if present. Compare input with the sum of the unapplied credit elect amount PLUS the TC 83X amount

    • Direct Deposit Information

    This list is not all inclusive.

  2. Use the table to process the duplicate return when a return is posted to MFT 30.

    If... And... Then...
    A. Unpostable return is a "true" duplicate the Julian date and last digit (processing year) of the DLN is earlier than the posted return’s Julian date Treat as an original and continue to follow instructions in IRM 3.28.4.5.5(2), Determination and Closure Instructions for posting the return.
    B. Unpostable return is a "true " duplicate the Julian date and last digit (processing year) of the DLN is later than the posted return’s Julian date
    1. Close with URC D and input remarks, "SPIDT-TRUE DUP" .

      Note:

      Only delete the return after supervisory approval.

    2. Cross through the DLN

    3. Fill out Form 9856 attach to return and forward to files to be associated with the posted return. Refer to IRM 3.28.4.5.7, Sending Documents to Files for procedures.

    C. Unpostable return is not a "true" duplicate   Continue to follow instructions in IRM 3.28.4.5.5(2), Determination and Closure Instructions for posting the return.

  3. Use the table below to process the duplicate return when a return is already posted to MFT 32.

    If... And... Then...
    A. Unpostable return is a "true" duplicate the Julian date and last digit (processing year) of the DLN is earlier than the MFT 32 posted return’s Julian date Treat as an original and continue to follow instructions in IRM 3.28.4.5.5(2), Determination and Closure Instructions for posting the return.
    B. Unpostable return is a "true " duplicate the Julian date and last digit (processing year) of the DLN is later than the MFT 32 posted return’s Julian date
    1. Suspend the unpostable return and follow the procedures in IRM 3.28.4.7.1, MFT 32 Reversals - UPC 147 RC 0, to move the return on MFT 32 back to MFT 30.

    2. Close the unpostable return with URC "D" and input remarks, "SPIDT-TRUE DUP" .

      Note:

      Only delete the return after supervisory approval.

    3. Cross through the DLN.

    4. Fill out Form 9856. Attach to return and forward to Files to be associated with the posted return. See IRM 3.28.4.5.7 for procedures to associate a duplicate return to an original MeF return.

    C. Unpostable return is not a "true" duplicate Return posted to MFT 32 is determined to have been filed by the SSN owner.
    1. Follow the procedures in IRM 3.28.4.7.1, MFT 32 Reversals - UPC 147 RC 0 to move the return on MFT 32 back to MFT 30.

    2. Continue to follow the instructions in IRM 3.28.4.5.5(2), Determination and Closure Instructions for resolving the unpostable return

    .

Inputting Identity Theft Indicators

  1. Input TC 971 AC 506 when the UPC 147 resolution resulted in determination of identity theft. For more information, see IRM 25.23.2-8 , IMF Only TC 971 AC 506 – IRS Determined Tax-Related Identity Theft Case Closure.

  2. Prior to marking the taxpayer's account with a TC 971 AC 506 the function MUST ensure all corrective actions have been taken. Use the following If and Then chart to take the appropriate corrective action.

    Note:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    Example 1:
    AA 1040 2019 2020-07-09 N/C P PAPER MF UNPOSTABLE
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    AC 1040 2018 2019-02-01 N/C P MEFILE MEF REJECTED
     
    Example :
    AA 1040 2019 2020-03-20 N/C P MEFILE MF POSTED
    AB 1040 2018 2019-02-04 N/C P PAPER MF UNPOSTABLE

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    AA 1040 2018 2020-07-09 N/C P PAPER MF UNPOSTABLE
    AB 1040 2019 2020-04-24 N/C P MEFILE MF REJECTED

Sending Documents to Files

  1. Send various documents received to Files, include responses to correspondence and duplicate returns.

  2. Use the documents to determine the identity of the return filer. Once the case is resolved, attach the documents to the return and send to Files.

  3. If the return was e-filed, follow the instructions in paragraph four below for sending the documents to Files.

    Exception:

    If the return was moved to MFT 32≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, then do not input a TC 290 to generate a non-file document locator number (DLN). Send the correspondence to the Alpha Files using Form 3210, Document Transmittal. In the 'Remarks' section, notate: “Identity Theft returns(s)/forms or correspondence, store in the Alpha Files”. See IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

  4. Use the IAT tool, REQ54 Tool-Adjustment Calculator to input the TC 290 on IDRS. This generates a non-refile DLN and creates Form 12249, Adjustment Document, to attach to the documents. Use the following information to complete fields on the tool.

    1. Blocking Series (BLK) as "05"

    2. IRS Received Date (IRS-RCVD-DT) as "IRS Received Date stamped on document"

    3. Transaction Code (TC) as "290"

    4. Transaction amount (AMT) as "00"

    5. Hold-CD as "3"

    6. SOURCE-DOCUMENT-ATTACHED as "Y"

    7. REMARKS as "Attachment only"

  5. Prepare a routing form and send the documents with the Form 12249 to Files within 5 days of input. Monitor the TC 290 until posted.

Review of Closed UPC 147 RC 0 cases with -R Freezes

  1. Taxpayer Advocate Service (TAS) Operational Assistance Requests (OARs) may be received on closed UPC 147 RC 0 cases that have a -R freeze input by the SP IDT function (return was not moved to MFT 32).

  2. Review the return and account information again. Re-check CC IRPTR to see if any wages, withholding, Form 1099s, etc., have been added since the case was closed. Use the new information to aid in making a determination.

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

    Note:

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

Sending the Closing Letter

  1. A closing letter must be sent to inform the taxpayer of the actions taken on the account. Update CC ENMOD as needed, to the confirmed good address and send Letter 4310C, IRS ID Theft Post-Adjustment Letter. See IRM 25.23.2.3.6, When to Update the Victim’s Address for more information. If a confirmed good address cannot be located, update the address to the Service Center address and do not send Letter 4310C. See IRM 3.13.5.64(2), Campus Address Used Only When Taxpayer Address is Unavailable, for the appropriate campus address format.

    Note:

    Do not send Letter 4310C to a deceased taxpayer. Send the letter to the deceased taxpayer’s personal representative on the account or a surviving spouse.

    Caution:

    Do not send Letter 4310C if any of the following indicators are on the account: TC 971 AC 505 IR20150521512, TC 971 AC 505 IR20150521555 or TC 971 AC 505 IR20150521556. These indicators mean that the taxpayer’s TIN was part of the “Get Transcript” breach. Letter 4310C cannot be used because it contains links to the on-line applications which these taxpayers are blocked from using. Use Letter 4674C, Identity Theft Post Adjustment Victim Notification Letter, instead, to apprise the taxpayer of actions taken and include the following paragraphs:

    Paragraphs for Letter 4674C
    B
    N
    7
    8
    c
    w
    ! (fill-in: If you have questions about this letter, contact the IRS for Specialized assistance at 800-908-4490, Monday - Friday, 7 a.m. - 7 p.m. your local time (Alaska & Hawaii follow Pacific Time))

  2. If the letter is returned as undeliverable, research to see if there was a typographical error or omission in the address or whether the letter was sent to appropriate address. If the address can be corrected, resend the letter, otherwise destroy as classified waste.

Processable / Unprocessable Returns

  1. For purposes of computing interest on overpayments on returns and the 45 interest-free period, a return must be in "processable" form. For purposes of the rules for interest on overpayments, a return is in "processable" form if:

    1. the return is filed on a permitted form

    2. the return contains the taxpayer’s name, address, identification number, required signature; and

    3. the return contains sufficient information (whether on the return itself or on required attachments) to permit mathematical verification of the tax liability shown on the return.

  2. The test for whether a return is "processable" is set forth in the IRC §6611(g). An unprocessable return may start the period of limitations on assessment; however, that period of will not start if the return is "invalid" (the test for invalidity has been developed through case law).

    Note:

    The test for processable returns is stricter than that for validity. Generally, the former test requires information allowing verification, a factor that takes into account the Service’s processing tasks; i.e. a return that is missing Schedules A, B, C, D or E will not be processable but it will be valid.

  3. A Received Date is required on returns that are:

    1. Amended

    2. Delinquent

    3. Prior Year

    4. Early Filed Decedent

    5. Short Year Tax Returns

    6. Fiscal Year Returns (IMF only)

    Note:

    Caution should be taken to determine when a return was filed or became processable since interest will be allowed from only one of the dates.

  4. Thoroughly research the available documentation and IDRS because a change to the received date may generate a notice to the taxpayer.

  5. Determine the received date in the following priority:

    1. IRS received date stamp

    2. U.S. Postal Service, Army Post Office (APO), U.S. Embassy or Consulate postmark date, or official postmark of a foreign country

    3. Private Meter postmark

    4. Service Center Automated Mail Processing System (SCAMPS) digital dates

    5. Revenue officer signature date

    6. Signature Date (Current Year Returns)

    7. Julian Date minus 10 days in the DLN

      Caution:

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

  6. For further information, refer to IRM 3.10.72, Receiving, Extracting, and Sorting; IRM 3.30.123, Processing Timeliness: Cycles, Criteria, and Critical Dates; and/or Document 6209.

  7. Master File has the capability to maintain and display two dates. the first date is the "Return Received Date" (RRD) and the second is the "Return Processable Date" . Use the RDD date to determine the statute dates and the RPD to compute interest on overpayments.

Correspondence Return Date Requirements

  1. The the processed return is timely filed and the Julian Date is 155 or later, enter the return due date as the RRD.

  2. If a late reply (correspondence was received after the return due date) was received. Include the RPD when reprocessing a return.

Returns on MFT 32

  1. SP IDT will process reversal requests received only if return was originally moved by SP IDT or the ERS/Rejects function input special processing code (SPC) "T" .

    Note:

    SPC "T" displays on the CC TRDBV “CODES” screen as Identity Theft Code "T."

MFT 32 Reversals - UPC 147 RC 0

  1. For cases where the return originally unposted as UPC 147 RC 0 on MFT 30, research to verify whether the return was filed by the social security number (SSN) owner or not. Review any information included with the referral or OAR and check AMS or CIS for relevant notes and documents.

  2. Take the following actions to move the return to MFT 30:

    Steps for Inputting TC 971 AC 111
    A.
    1. Check for an unreversed TC 971 AC 124 (2017 and prior research for TC 971 AC 121) on MFT 30 for the same tax period.

    2. If present, open a control base to notify RIVO to reverse the TC 971 AC 124 (for 2017 and prior TC 971 AC 121).

    Input the control base in "M" status to IDRS number "1487399999" using activity code "972" and category code "MISC" .
    B. Input TC 971 AC 111 on MFT 32, including the document locator number (DLN) of the return to be moved to MFT 30 and the notice suppression. See IRM 25.25.6-7, Command Code (CC) FRM77 TC 971 AC 111 Input Screen.

    Note:

    Input a posting delay code of one when also opening a control to RIVO IDRS number "1487399999" to reverse a posted TC 971 AC 124 (2017 and prior is TC 971 AC 121).

    Note:

    Do not input TC 971 AC 111 to move a tax year 2018 and earlier return. Manually reprocess the return to MFT 30 following the procedures at IRM 3.28.4.7.3, Procedures for Manually Reprocessing MFT 32 Returns. As of cycle 47 of the processing year, tax year 2019 returns must also be manually reprocessed to MFT 30.

    Note:

    If the TC 971 AC 111 input on MFT 32 unposts and cannot be corrected, then reprocess the return manually. See procedures at IRM 3.28.4.7.3, Procedures for Manually Reprocessing MFT 32 Returns.

    C. Monitor the account for the return to post. Open an SP IDT control base using category code "MISC" , activity "MFT32REV" , and status "M"
    D. Open a control base to notify RIVO to remove the return from the Scheme Tracking and Referral System (STARS) database. Use IDRS number 1487377777 and category code "MISC" , activity "MFT32REV" and status "M" .
    E. Reverse any TC 971 AC 506 that was input when the return was moved to MFT 32.

    Note:

    The date of the TC 972 AC 506 must match the original transaction date. See IRM 25.23.2-9, IMF Only TC 972 AC 506 Tax-Related, Reversal of Identity Theft Case Closure, IRS Identified.

    F. Update AMS notes as appropriate.

  3. If the return unposts on MFT 30 take the following steps:

    If... Then...
    A. The return unposts as UPC 147 RC 0
    • Compare the Document Locator Number (DLN) of the unpostable return with the DLN of the TC 976 posted on MFT 32 to ensure it is the same return.

    • Reassign the unpostable to the SP IDT function and close with URC 0. Continue to monitor the return to post.

    B. The return unposts UPC 126 RC 0
    • Compare the document locator number (DLN) of the unpostable return with the DLN of the TC 976 posted on MFT 32 to ensure it is the same return.

    • Continue to monitor the account until Return, Integrity and Compliance Services (RICS) closes the unpostable and the TC 150 posts.

      Note:

      Close any OAR with the response that the case should be referred to RIVO for further action.

  4. Take the following action once the return has posted to MFT 30.

    Note:

    UPC 126 RC 1 generates for returns moved from MFT 32 to MFT 30. GUF systemically closes UPC 126 RC 1 with URC 0 to post on MFT 30.

    If... Then...
    A.
    • TC 971 AC 052 is present on TXMOD with a "blank" MISC field or

    • TC 971 AC 052 contains a MISC field of "RRPNONIDT" (the DLN of the TC 971 AC 052 must match the DLN of the return in question unless the account also contains a TC 971 AC 052 with a MISC field of "RRPIDT" )

    EXCEPTION: When the account contains both a TC 971 AC 052 "RRPIDT" marker and a TC 971 AC 052 "RRPNONIDT" marker, utilize the DLN of the TC 971 AC 052 "RRPIDT" to determine which return is being reviewed by RIVO for income verification.
    • Open a control base on MFT 30 to RIVO IDRS number "1487355555" using category code "32RV" , activity "MFT32REV" , and status "M" . The RIVO function reviews the case and makes the determination to release the refund.

      Note:

      Close any Operational Assistance Request (OAR) with the response that the case should be referred to RIVO for further action.

    B. TXMOD does not contain a TC 971 AC 052 or contains a TC 971 AC 052 with an entry in the MISC field other than "RRPNONIDT" . Input TC 290 for $.00 to release the refund.

    Note:

    If the taxpayer has requested credit elect, manually transfer the credit to the next tax year.

MFT 32 Reversals - Special Processing Code (SPC)"T"

  1. ERS/Rejects moves the current year returns to MFT 32 with SPC" T" when a filer does not reply timely to correspondence for Error Code (EC) 029. SPIDT may receive requests to reverse the MFT 32 when the taxpayer responds that the return was filed by the them. Operational Assistance Requests (OARs) or Form 4442, Inquiry Referrals, may also be submitted to SP IDT for a return moved to MFT 32 with SPC "T" .

    Note:

    Ensure the unclaimed credits are addressed properly. For more information on unclaimed credit see IRM 3.12.3.5.9, Error Code 029 (CE) Unclaimed Credits.

  2. Review the documentation provided for information that verifies that the return was filed by the taxpayer. If estimated payments were not reported, verify whether the taxpayer made the payments or whether the payments were applied to the correct tax period or account. Research using RTR, IMFOL, IRPTR, etc. See IRM 3.12.3.5.9.4, Reply to Correspondence (EC 029) for more information on reviewing the reply to correspondence. If you determine that the payment does not belong to the taxpayer, but you can determine where the payment should be posted, transfer the misapplied credit to the correct account.

  3. If you cannot determine the correct payer, transfer the payment to the Unidentified Remittance File (URF) or the Excess Collection File (XSF). Use Form 2424, Account Adjustment Voucher to send a payment less than twelve months old to URF. See IRM 3.17.10.3.2, Receiving Unidentified Remittance Cases for instructions on filing out Form 2424, Account Adjustment Voucher. Use Form 8758, Excess Collections File Addition to send a payment older than twelve months to XSF. See IRM 3.17.220.2.2.1, Preparation of Form 8758 for instructions on preparing Form 8758.

    Note:

    If the payment was made through the Electronic Federal Tax Payment System (EFTPS), fax a request to the EFTPS unit in Ogden Accounting for information that would identify who made the payment. Send the fax to 855-295-0850 and attach a TXMODA screen showing the EFTPS payment. If the EFTPS payer name matches the taxpayer name, allow the payment to remain on the module. If the payment contact information does not match, send the payment to URF or XSF as applicable.

Steps to Move a Special Processing Code "T" Return from MFT 32 to MFT 30
  1. Take the following actions to move the return back to MFT 30:

    Steps to move a SPC T return from MFT 32 to MFT 30
    A.
    1. Check for an unreversed TC 971 AC 124 (2017 and prior research for TC 971 AC 121) on MFT 30 for the same tax period.

    2. If present, open a control base to notify RIVO to reverse the TC 971 AC 124 (for 2017 and prior TC 971 AC 121).

    Input the control base in "M" status to IDRS number "1487399999" using activity code "972" and category code "MISC" .
    B. Input TC 971 AC 111 on MFT 32, including the document locator number (DLN) of the return to be moved to MFT 30 and the notice suppression. See IRM 25.25.6-7, Command Code (CC) FRM77 TC 971 AC 111 Input Screen.

    Note:

    Input a posting delay code of one when also opening a control to RIVO IDRS number "1487399999" to reverse a posted TC 971 AC 124 (2017 and prior is TC 971 AC 121).

    Note:

    Do not input TC 971 AC 111 to move a tax year 2018 and earlier return. Manually reprocess the return to MFT 30 following the procedures at IRM 3.28.4.7.3, Procedures for Manually Reprocessing MFT 32 Returns.

    Note:

    If the TC 971 AC 111 input on MFT 32 unposts and cannot be corrected, then reprocess the return manually. See procedures at IRM 3.28.4.7.3, Procedures for Manually Reprocessing MFT 32 Returns.

    C. Monitor the account for the return to post. Open an SP IDT control base using category code "MISC" , activity "MFT32REV" , and status "M" .
    D. Reverse any TC 971 AC 506 that was input when the return was moved to MFT 32.

    Note:

    The date of the TC 972 AC 506 must match the original transaction date. See IRM 25.23.2-9, IMF Only TC 972 AC 506 Tax-Related, Reversal of Identity Theft Case Closure, IRS Identified.

    E. Update AMS notes as appropriate.

  2. Take the following steps once the return has posted on MFT 30. The return may directly post to MFT 30 or unpost UPC 126 RC 1 and automatically close URC 0.

    If... And... Then...
    A.
    • TC 971 AC 052 is present on TXMOD with a "blank" MISC field or

    • TC 971 AC 052 contains a MISC field of "RRPNONIDT" (the DLN of the TC 971 AC 052 must match the DLN of the return in question.)

    Exception: When the account contains both a TC 971 AC 052 "RRPIDT" marker and a TC 971 AC 052 "RRPNONIDT" marker, utilize the DLN of the TC 971 AC 052 "RRPNONIDT" "RRPIDT" to determine which return is being reviewed by RIVO for income verification.
     
    • Open a control base on MFT 30 to RIVO IDRS number "1487355555" using category code "32RV" , activity "MFT32REV" , and status "M" . The RIVO function reviews the case and makes the determination to release the refund.

      Note:

      Close any Operational Assistance Request (OAR) with the response that the case should be referred to RIVO for further action.

    B. TXMOD does not contain a TC 971 AC 052 or contains a TC 971 AC 052 with an entry in the MISC field other than "RRPNONIDT" . the account does not need adjustment, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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

    C. TXMOD does not contain a TC 971 AC 052 or contains a TC 971 AC 052 with an entry in the MISC field other than "RRPNONIDT" . taxpayer attaches a 1040X to the reply, Send entire response to the 1040X unit. Do not release the -R freeze.
    D. TXMOD does not contain a TC 971 AC 052 or contains a TC 971 AC 052 with an entry in the MISC field other than "RRPNONIDT" . the late reply includes documentation for additional credits, deductions, or other changes to total tax, balance due, or refund. Send entire response to Accounts Management. Do not release the -R freeze.
    E. Form 4442 received Letter 109C was issued ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Procedures for Manually Reprocessing MFT 32 Returns

  1. There are times when a return cannot be systemically moved from MFT 32 to MFT 30: Manually reprocess the return in the following circumstances:

    • TC 971 AC 111 continues to unpost

    • The return is for tax period 2018 or earlier

  2. Obtain a paper version of the return for reprocessing.

    If... Then...
    A. E-File return Request print of return using CC TRPRT. See the Command Code TRPRT Job Aid for more information.
    B. MeFile return Request print using Employee User Portal (EUP)
    C. Paper return Request from Files. If return is not available on first request, telephone taxpayer or send Letter 418C requesting copy of return and attachments.

    Note:

    Check whether return is available on Correspondence Imaging System.

  3. Prepare the return for processing as follows:

    1. Do not send Form 1040A or Form 1040-EZ through processing. Convert current or prior year forms using Form 6114, Prior Year and Conversion Form 1040 Edit Sheet. Staple Form 6114 beneath the PECF areas of the Form 1040A or Form 1040EZ. For more information on conversions, refer to IRM 3.11.3.73.1, Conversions - General Information.

    2. Use red ink to edit the return.

    3. Identify any posted ES payments not claimed on the return. Determine if the ES payments belong to the return filer.

    4. If it is determined the ES payments are misapplied, initiate a credit transfer to post to the correct account/module.

    5. If it is determined the ES payments belong to the return filer, edit missing estimated payments on the appropriate line(s) of the return. For TY 2019 returns, Schedule 3, Part II line 8. Form 2018 returns, Schedule 5 line 66.

    6. Edit special processing code "SPC B" on the return and edit out SPC “T”, if present..

    7. Line through the document locator number (DLN) if present.

    8. Edit "SP IDT" in the upper left-hand corner of the return. Do not write "copy" on the return and circle out "copy" or "duplicate" if present.

    9. Write - "Do Not Correspond For Signature" at the bottom of the return.

    10. Determine if the received date using IRM 3.28.4.6, Processable / Unprocessable Returns and IRM 3.28.4.6.1, Correspondence Due Date Requirements. When the RPD is required, edit the RPD using Form 3471 in MMDDYY format. Staple Form 3471 to the left side margin of page 1.

      Note:

      If original return was unprocessable because of missing information, use the reply date from letter 12C, 4087C , 2894C/SP or OAR/referral date for the RPD.

    11. Include with the return, all documentation and correspondence replies used to verify the missing information and determine the return processable date.

    12. Route to Batching for expedited processing.

    13. Monitor the return to post. Open an SP IDT control base using category code "MISC" , activity "MFT32REV" , and status "M" .

  4. Reverse any TC 971 AC 506 that was input when the return was moved to MFT 32.

    Note:

    The date of the TC 972 AC 506 must match the original transaction date. See IRM 25.23.2-9, IMF Only TC 972 AC 506 Tax-Related, Reversal of Identity Theft Case Closure, IRS Identified.

Taxpayer Advocate Service (TAS) Request for Manual Refund

  1. A TAS Operation Assistance Request (OAR) may request authority to process a manual refund for a hardship case related to a return incorrectly moved to MFT 32. Determine if the refund should be released and give TAS the delegated authority to issue a manual refund when the return is still in the extended process of posting back to MFT 30. Do not give permission for a manual refund when TC 971 AC 052 is present on TXMOD with a "blank" MISC field or TC 971 AC 052 contains a MISC field of "RRPNONIDT" , indicating that the income and/or wages require further verification by RIVO.

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Review of Deleted Returns - UPC 147 RC 0 Only

  1. Referrals may be received requesting that a deleted UPC 147 RC 0 return be reprocessed. The requests should indicate that the taxpayer’s identity has been verified. Check AMS for remarks indicating that the taxpayer passed additional authentication.

    Note:

    These procedures do not apply to UPC 147 RC 4 returns that were GUF auto-voided.

  2. Field assistance will fax Form 4442 , along with supporting documentation (e.g. return copy, supporting documents) when supplied with the information to a SP IDT function based on the Document Locator Number (DLN) of the deleted return.

    DLN SP IDT campus Fax number Mailing Address
    A. 14, 16 Andover (worked by Fresno) (855) 291-2557 Internal Revenue Service,
    5045 E. Butler Ave. Stop 36201,
    Fresno, CA 93888
    B. 80, 89, 90 Fresno (855) 291-2557 Internal Revenue Service,
    5045 E. Butler Ave. Stop 36201,
    Fresno, CA 93888
    C. 18, 75, 76 Austin (855) 252-2492 Internal Revenue Service,
    3651 S. Interregional Highway Stop 6832 AUSC
    Austin, TX 78741
    D. 09, 70 Kansas City (877) 929-1586 Internal Revenue Service,
    Stop 1060 N-1 KSC, Kansas City, MO 64999
    E. 29 Ogden (855)-226-1665 Internal Revenue Service,
    Mail Stop 1066
    1973 N. Rulon White Blvd
    Ogden, UT 84404
    F. 30, 32 Philadelphia (worked by Ogden) (855) 226-1665 Internal Revenue Service,
    Mail Stop 1066
    1973 N. Rulon White Blvd
    Ogden, UT 84404

  3. Obtain a copy of the return if it was not provided with the referral.

    If... Then...
    A. E-File return Request print of return using CC TRPRT. See the Command Code TRPRT Job Aid for more information.
    B. MeF return Request print using Employee User Portal (EUP)
    C. Paper return Check whether a copy of the return is attached to the Form 4442. If not request from Files. If return is not available on first request, telephone taxpayer or send Letter 418C requesting copy of return and attachments.

    Note:

    Check whether return is available on Correspondence Imaging System.

  4. Follow these steps to have the return processed:

    Note:

    Process as a new return to allow assignment of a new document locator number (DLN).

    • Line through the DLN if present.

    • Edit special processing code (SPC) “B” on the return and edit the correct received date from the original return that was deleted.

    • Edit "SPIDT" in the upper left-hand corner of the return. Do not write copy on the return and circle out "copy" or "duplicate" if present.

    • Enter history item/remarks, "SPIDT GOOD" on TXMOD.

      Note:

      If most of the income cannot be verified on IRPTR or the return matches a fraud scheme, enter two history item/remarks, "SPIDT" and "POSS BAD" on TXMOD.

    • Reverse any TC 971 AC 506 input for the tax period of the return. Input a TC 972 AC 506 with a MISC field of "WI SP IRSERR" per IRM 25.23.2-9, IMF Only TC 972 AC 506 Tax-Related, Reversal of Identity Theft Case Closure, IRS Identified.

    • Route to Batching for processing.