When processing an amended return, verify the following:

When processing amended returns, you need to research by checking the following:

If needed, secure the original return.

Math verify the return using the approved E&G Microsoft Excel computation tool.

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To adjust, input TC 291 for the correct amount of decrease using the appropriate IRNs, and input No Source Document (NSD), using blocking series (BS 15).

Form 706 requires the following Item Reference Numbers (IRNs) when adjusting tax:

If no tax change, input TC 290 for 0.00.

Attach/Associate the amended return to the TC 421 (controlling DLN (Document Locator Number)) using Form 10023B, Attachment, or Form 9856, Attachment Alert.

For CP 193 and CP 293 see IRM 21.7.9.4, Duplicate Filing Condition Procedures.

Check AIMS status. If case is open in the field, close IDRS control base and route to appropriate area per AIMS.

If the case is not open in the field, math verify the change.

If the abatement will not be allowed:

Input the appropriate transaction codes to reverse the penalty in full or in part. Hold all information until the adjustment posts.

Form 843 Claim for Refund and Request for Abatement: Refer to IRM 21.5.3.4, General Claim Procedures, for claim procedures.

Follow procedures in the following table for Transfer Certificate Requests received from Nonresident Citizen of the U.S. (NR-C):

Follow procedures in the following table for Transfer Certificate Requests received from Nonresident Not a Citizen of the U.S. (NRNC):

All Forms 4768 must be date stamped upon receipt, sorted by type, and batched.

Clerks will sort and batch extension requests as follows by looking at Form 4768, Part IV Line 3:

Extensions will be batched and assigned upon receipt. Each batch will be:

Time frames to Complete Batched Work - Complete all work within the following response times from E&G received date:

Assignment of Work - Before distributing the extensions to the employees, the managers will maintain a spreadsheet to track the following:

Standard Procedures for all Extensions to File and/or Pay:

Screening - All Forms 4768 will be screened as follows:

International Extensions to File:

Applications that meet the criteria below must be sent to the Advisory Estate Tax Lien (ETL) group for consideration. Due to the 30-day period to reply to the taxpayer on their application, the applications and attachments must be e-faxed to Advisory ETL group within 3 business days of assignment to a tax examiner.

Forwarding Extension to Pay to Estate Tax Lien (ETL) Group:

A request for extension to pay can be made for:

All extension to pay request are entered into the extension database.

Any extension to pay request that doesn’t have an accepted reasonable cause statement will be allowed an additional fifteen (15) calendar days to provide this statement.

The employee reviewing the extension to pay request will:

International Extensions to Pay:

For additional information concerning extension of time to pay estate tax see:

The table below shows the IDRS command codes and the actions to take for researching extensions and establishing the entity if needed.

Allowing and Denying Extensions: The IF/THEN table below shows the extension processing inputs for IDRS Command Code REQ77.

Tax on Return - An extension request to pay is made on Form 4768 and should contain a detailed written statement explaining why the estate can’t pay the full amount of tax by the return due date.

Tax on Deficiency:

IRC 6166 Annual Installments:

Reasonable Cause - See IRM 5.5.5.5, Evaluating Requests for Extension of Time to Pay.

Case Monitoring:

The table below shows the steps for monitoring extension cases with different extension to file and pay dates:

A subsequent additional extension of time in which to pay may be granted for reasonable cause per Treas. Reg Section 20.6161-1(a)(1). The following actions are needed:

If notification of denial is received from the Advisory ETL group, compute penalty from the payment due date to the date of payment or to the date of Notice and Demand. Input TC 270 on IDRS.

If extension is terminated, input TC 489 to remove the account from the deferred status.

Manual Billing - A manual billing is done on extension accounts that are in status 14. It may be necessary to cross-reference extended payment dates for billing purposes when the approved Form 4768 is received as follows:

Missing Payments: If an extension indicates a payment was sent (green rocker) but not on IDRS:

CP-191 Payment Notification: When a payment is received, and posted to the account on BMF, a CP 191 Notice will generate (Code 2). For list of CP 191 codes and definition see IRM 4.25.2.8.1, Understanding Estate Accounts. The payment should include the tax amount in full and interest accrued from the due date of the return. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Input TC 340 on IDRS to assess additional interest, if applicable.

Taxpayer Extension Correspondence - Taxpayer correspondence may be received indicating that an extension under IRC Section 6161 was requested, but IDRS notices are still being sent to them.

The IF/Then table below shows what action the TE should take for allowing and denying the timely filed extension.

Retention:

An application for an extension of time to pay certain tax liabilities under IRC 6161 is made by timely filing Form 1127, Application for Extension of Time for Payment Due to Undue Hardship. The types of taxes for which an extension to pay requested on Form 1127 are listed in the instructions to the form. These include income taxes, gift taxes, and certain excise taxes.

See IRM 5.1.12.26, Form 1127 Application for Extension to Pay Due to Financial Hardship, for additional information.

The E&G unit will determine whether the application is processable in accordance with the guidelines provided in IRM 5.1.12.26, Form 1127 Application for Extension to Pay Due to Financial Hardship. Applications that are determined non-processable may be signed by the E&G unit manager and returned to the taxpayer along with a cover letter explaining why the application is non-processable. If it is determined that the application is processable, the following steps will be taken within seven calendar days of receipt:

Applications from the Advisory ETL Group:

See IRM 4.25.14.2.4, Estate Tax Extension of Time to Pay - IRC 6163, and IRM 4.25.11.11.5, Preparing Agreed Case with 6163 Election Case File for CCP, for additional information.

General Information:

Campus Process - Prepare a folder notating the following:

Per IRC 6166(a)(1), an executor may elect to pay all or a portion of the estate tax attributable to a closely held business in two (2) or more equal annual installments.

To qualify for annual installments:

An interest in a closely held business is defined as:

Deferred tax is the amount of estate tax owed that is applicable to a closely held business if the installment request is approved.

Non-deferred tax is all other tax owed on the balance of the estate.

Estates with approved IRC 6166 installment, must certify each year that the assets associated with the closely held business are intact, or explain the changes, to ensure the qualification for installment still exists. This is called a Certification of Unchanged Status. This certification is sent with the annual bill and must be signed under penalty of perjury.

Monitor for TC 150 and status 14. If account is not in status 14, input TC 488 provided the TC 150 posted.

Installment elections or requests are filed with the original Form 706. The return with the installment election is referred from Submission Processing to E&G to ensure prompt processing of the requested installment before the return is processed.

Occasionally, Submission Processing fails to refer installment requests to E&G. These are known as missed elections. Missed elections are found through the following:

In addition to the pre-and post-processing of installment requests, installments are received from the field due to an audit adjustment.

Submission Processing identifies IRC 6166 installment requests:

The designated employee assigns IRC 6166 installment set-ups to the teams using the employee assignment listing.

The Form 706 is entered on spreadsheet including the date received, date received from ERS or the date notified of a missed 6166 election set up and the team the case is assigned to.

There is a ten-day turn around (two work weeks) for returning Form 4349, Computation of Estate Tax Due with Return and Annual Installment, and completed spreadsheet to processing.

The following must be verified for an estate to qualify for an IRC 6166 installment:

Review the IRC 6166 election. This election must be made with a timely filed Form 706. A statement must be attached to the Form 706 with computations indicating the deferred tax, non-deferred tax and the value of the closely held business amount with a list of the schedules showing the amounts of what makes up the closely held business.
The above statement should include the following information:

Non-deferred tax must be paid by the return due date unless the estate has an extension of time to pay under IRC 6161.

Math verify the Form 706 by completing the Computation of Estate Tax Worksheet (Excel program located in the E&G common drive) to verify tax computation per return. If there is a math error, correct in red ink on return.

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Research IRC 6166 installment for correctness. Verify the IDRS information is the same as the information on the Form 706 by using IDRS CC INOLES to check decedent’s SSN, name and date of death.

If the decedent’s information is not on file, establish the entity using CC ENREQ.

If the decedent’s information is on file, verify that the entity information is the same as Form 706: decedent’s name, SSN, executor’s name and address, city, state, zip code.

IDRS CC CFINK is used to research the CAF system for authorization information from both power of attorney and tax information authorization. The following table provides guidance researching the POA:

After initial IDRS research, input case on installment database regardless if denied or accepted.

Prepare case file with copies of:

List on outside of folder decedent name, SSN and return due date. Send folder with return to TTT for review. Notate installment database.

When the case is received back from TTT, mail Letter 2568-C, Follow-up for Installment Billing & Section 6161 Balance Due Billing: Form 706. It is not necessary to wait for TC 150 to post. Give the return to the clerk to send to ERS for processing. Monitor for TC 150 and STAT 14 to post. If account is not in STAT 14 input TC 488, provided the TC 150 posted. Prepare history sheet and file the folder in cabinet by due date and month.
Reminder: All actions must be annotated in the database.

The TTT reviews the IRC 6166 cases for accuracy of the Letter 2568-C, Follow-up for Installment Billing & Section 6161 Balance Due Billing: Form 706, IRC 6166 election and Form 4349. They will update the installment database history and return to the TE. There is a three day turnaround time.

MissedIRC 6166 Set Up: If the Form 706 is already posted, but received because of missed installment setup, verify and set up file as stated above. Send to TTT as technical referral stating needs to be classified. If selected, return will be sent to the WSD National Gatekeeper. If not selected, close off Aims with AMSOC.

The IRC 6166 installment bill is sent yearly. The first bill is sent 30 days prior to the due date as a reminder. The letter includes a certification request.

A listing is generated from the Installment Database reflecting accounts to be billed for the month. The listing must be worked within that month’s time frame. Complete IDRS research. If not the first bill, then compute interest and applicable penalties.

The first letter (reminder) is Letter 249-C, Installment or Interest Due - Current Status Requested or Explained: Form 706. Also send Notice 330, Change of Status of Estate Due to Disposition of Interest or Withdrawal of Funds from Business, or by Reason of Undistributed Income or Failure to make Payment.

If payment is not received:

Billing Next 10 Years or Remaining Years: The steps for billing the next 10 years are the same as the first five years except the installment amount for the tax owed is included with the bill.

Annual Billings:

Follow the IF/THEN table below for payment and certification of unchanged status:

For estate appeal rights, See IRM 4.25.2.8.3.10, Estate Appeal Rights.

IDRS Input: Assess Interest on TXMOD:

Accelerated Inputs on TXMOD:

Payments should be applied in the following order:

Payments made with the original filed return are applied to non-deferred tax. Occasionally an estate will overpay the non-deferred tax. The amount paid that is greater than the amount of non-deferred tax due is referred to as an "overpayment" or "interim" payment. These payments reduce interest but are not applied to interest billed in the first four years. The estate must pay the full amount of interest and penalty, if applicable, unless an election to apply the interim payment is made.

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Additional Considerations:

Estate Appeal Rights: The Letter 950-H, 30 Day Letter - Intent to Terminate IRC 6166 Election, provides the estate a 30-day period to appeal the termination of the installment. If an appeal is not made within the 30-day period, or as extended, or if the estate sends an untimely post-marked protest, the Letter 950-H becomes a final determination letter.

If the estate fails to appeal the Letter 950-H within the 30 day period, prepare and issue Letter 6335-F, Notice of IRC 6166 Denial or Termination. Letter 6335-F, shall be mailed certified mail, return receipt requested. See certified mail IRM 4.25.2.8.3.11 (2), Installment Denial Procedures. The Letter 6335-F shall reflect the account balance, less the LI penalty, plus the revised delinquent interest, plus any additional penalty and interest as of the 23c date. Send a copy of Letter 6335-F to the Advisory ETL group.

If the estate provides a written protest in response to the Letter 950-H, review the estate’s protest. If the Service agrees with the estate and the payment has been received, continue the IRC 6166 election.

If after reviewing the protest letter, E&G campus still believes the estates’ election should be terminated, prepare and send to Appeals within 30 days from the postmark date of the protest letter an auxiliary file containing the following:

Transfer the auxiliary file for review to the Office of Appeals for the state of the decedent’s last domicile using the case routing list on the Appeal’s website, http://appeals.web.irs.gov/, with the understanding the case may be transferred to another Appeals Office based on inventory needs. Prepare Form 3210 forwarding case to Office of Appeals notating "Type of Case IRC section 6166 Termination for Failure to Pay. This is an emerging issue. Please check the Appeals Technical Guidance issue locator on the Appeals webpage for further information."

Input history item on IDRS that indicates the protest has been sent to Appeals.

Prepare a Form 3210 to Advisory ETL group notating that the case is being sent to Appeals and attach a copy of the protest and forward to the appropriate Advisory ETL group. The Form 3210 is for informational purposes only. Place copy of the Form 3210 in the case folder.

To deny the installment:

Certified Mail : PS Form 3800, U.S. Postal Service Certified Mail Receipt and PS Form 3811, Domestic Return Receipt (green card) are required for sending certified mail.

The PS Form 3800 has a Certified Mail Number (CMN), used to track the certified mail. The right side of the form is the delivery information. Complete name in the “sent to” information at the bottom, detach and keep in case file. The left side contains the CMN. Attach this portion to the envelope of the Letter 6335, Letter 6335-T, Letter 6335-F or Letter 950-H. Attach midway on the envelope, with the dotted line at the top of the envelope and the top green area overlapping on the back of the envelope. For Letter 6335 on the database, input the CMN under Executor and Power of Attorney Information. Since Letter 6335-T, Letter 6335-F and Letter 950-H are not on the database, input the CMN on the Account History along with an explanation of the type of letter sent. (i.e., sent 950-H, CMN number.)

PS Form 3811 is proof of receipt. Complete both sides of the form and attach to the back of the envelope. The database is set up for printing the PS Form 3811 instead of handwriting it.

Interest is always accruing on any tax, penalties or interest due except when the Form 890, Waiver of Restriction on Assessments & Collection of Deficiency & Acceptance of Overassessments, is signed and notice and demand is not issued within the 30-day period.

When computing interest and penalties, you need to address if interim payment(s) is received. Manually compute the interest. Follow the pro-rating instructions, if applicable.

The following is an IF/THEN Table for the interest percentages used in computing interest:

Penalties are assessed when the installment is not timely paid. There are two penalties that are applicable and are included on all notices after first notice:

The following is an IF/THEN Table for Billing the First Five Years-Interest Only:

See IRM 20.2.10.2, Interest on Estate Tax Returns, for additional information.

The campus will complete a full review of the interest calculations on all IRC 6166 cases every three years.

Form 706 series returns and Form 709 may need perfection to secure missing or additional documents. These are assigned with the IDRS control "Perfection" .

Once response is received or 45 days has expired, whichever is sooner:

Campus classifier will evaluate:

Stock valuation research is used to determine whether the return should be submitted for verification of stock valuation. Request for stock valuations are received either during the classification detail or as a fax request from a Field Tax Attorney that is conducting an open audit.

Any schedules with listed stocks or bonds should have a valuation completed. Do not write on the Form 706. Use post-it notes or a copy of the schedule to number the stocks and bonds. Committee on Uniform Securities Identification Procedures (CUSIP) numbers will be used to research values.

Each stock/bond has a nine digit CUSIP number assigned to it. All stocks/bonds are valued using this number. Ticker symbols may be used only in cases where no CUSIP number can be found. The ticker symbol is provided by the estate.

After all CUSIP numbers have been found, use the Estate Val program to research the stocks/bonds. Complete the following:

Once the above information has been entered, generate a report and place report in the case file. If the case was received from WSD classification, update on IDRS AIMS to Status 06, EGC 1067 and give to the National Gatekeeper to continue the classification. If received from a field attorney, return by e-mail as a .pdf file.

When completing a stock valuation, be sure to check requested items that can be valued. Only publicly traded items can be valued. Below is a list of items that can be valued using the Estate Val program:

Items that cannot be valued:

Date of Death or Alternate Valuation Date: Look on page 2, Part 3, Line 1 of the Form 706 tax return. If they have elected alternate valuation you will use the alternate valuation values listed. If they have checked “no” or left blank, you will then use the date of death values.

Researching CUSIP numbers using CUSIP global services: Issuer name is the name of the stock/bond. Enter the name of the stock/bond into one of the following lines per the following criteria:

Each stock/bond can have multiple issues:

The more information provided, the better chances are of finding a match. For stocks, if no information is listed other than the name of the stock, assume it is either common or Class A whichever is available.

Field Descriptions:

A bond could have many issues such as using percentages, date of issuance and dates of maturity. Bonds must have percentage and maturity date input to find the CUSIP information. If the schedule does not list this information, the chances are that no CUSIP information will be found.

Enter the maturity date into the field as MM/DD/YYYY; next enter the percentage in the rate field. The percentage must be entered with the decimal and not as a fraction. For example, 7 3/4 would be entered as 7.75. After all information is entered, click the search button. This gives all possible information. On this screen, the top will list all possible issuers based on the information requested. Select the Issuer you need and click on display issues. This will display the information at the bottom of your screen. To get the CUSIP number, you take the six numbers from beside the Issuer at the top of the screen (for example, AT&T is 001957) and the three numbers from the correct issue at the bottom of the screen (for example, Com is 109). Write the number down on a post-it note on the return next to the name of the stock/bond with the Issuers number first and the issue number following, for example, 001957109. This will need to be completed for each stock/bond reported.

If you are unable to find a CUSIP number or unable to determine which number is correct, put a check mark on the post-it note or copy of schedule along with any information as to what information you need to find the correct CUSIP number.

Using Estate Val Program: Enter the date of death from page 1 box 5 of the Form 706. Hit the tab key. The alternate valuation date will automatically appear. Even if you will be using the date of death ONLY, the program automatically calculates the alternate valuation date.

After all stocks and bonds are entered in the template, go to the top of the screen using the mouse and click on Evaluate. Choose either date of death or alternate valuation whichever the taxpayer elected on page 2 part 3 of the Form 706 tax return. The tool will request a name for the report. The name of report will consist of the first initial of the last name, the last four digits of the SSN and the schedule valued and year. For example, the Estate of John Cobra, SSN 000-00-XXXX and valued schedule B. The year you are valuing the report is 2017. The report name is CXXXXB-17.

After the report is named, hit enter to begin the valuation. A progress bar will appear to let you know that the report is being generated. After the valuation is complete, a preview of the report will automatically appear. Check the report for any problems. If corrections are needed, click on close and go back to the template to make any necessary correction and hit valuation again. If the correction is the number of shares or total value of interest/dividends, go to report and choose either the date of death or the alternate date. This recomputes the new figures per the value already obtained. Print report once all corrections have been completed. A copy of the report will be placed with the case file.

Caution: When using the alternate valuation date, the schedule may list dates that the stocks/bonds were sold before the alternate valuation date, but after the date of death. These must be valued using the sale date. To do this, after you enter the CUSIP number, shares, total value and interest/dividends, make sure a box on that line is highlighted and then with the mouse click on adjust inventories at the bottom of the template. A box will then appear. Click the tab that states alternate valuation date, then click "edit" and enter the number of shares that are still owned as of the alternate date. Click OK and "add" and enter the number of shares sold. Next go to action, use the drop-down menu to select "sold" and enter the date to the right of action and enter the sold date and click OK. The adjusted inventory now shows number of shares held on the alternate valuation date and the number of shares sold along with the date they were sold. Hit OK again and the tool will go back to the template. This must be done for each stock sold before the alternate valuation date.

Form 2092, Estate and Gift Tax Treaty Information Sheet, is prepared for Form 706 and Form 706-NA using information from closed or accepted-as-filed returns.

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Put the name of the treaty partner country at the top of the Form 2092 and complete Lines 1 through 6 using information reported on the estate tax return as follows:

If the decedent is a U.S. citizen domiciled in the treaty partner country, include all assets shown on Form 706. If the Form 706 schedules can be photocopied, enter a reference to the schedule on Form 2092 and include the photocopy.

If the decedent was a non-resident, and not a citizen of the U.S., include all assets located in the U.S. reported on the Form 706-NA. If assets not located in the U.S. are disclosed (for example, for the purpose of claiming deductions), do not include those assets on the Form 2092.

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Returns accepted as filed by Campus E&G are closed by the clerical team. The return reflects a stamp showing the return is accepted as filed. Any return that is missing the stamp should be returned to the lead TE. Actions needed to close include, closing AIMS with appropriate closing codes, preparing the case for Files and issuing closing letters if requested by the estate. See IRM 4.25.2.5.10, Closing Letters, for closing letter procedures.

Preparing a case for Files routing involves ensuring appropriate case file assembly. This includes breaking down the case by removing unnecessary bindings, clips, folders, dividers, and so on.

Form 5351, Examined Non-Examined Closings, is used to finalize research and close AIMS. Attach an AIMS label to Form 5351 prior to breaking down the cases.

Using the Form 5351, research using IDRS CC BMOLI to check for freeze codes A, F or R. If one of these freeze codes are present, cross out the label on the Form 5351 and attach to the case an Action Request sheet. See Exhibit 4.25.2-4, Action Request. Send the case to one of the E&G Tax Examining Teams at Stop 824G for further action.

Use Form 5351 to close cases off AIMS using IDRS CC AMSOC:
AMSOC▴▴▴52▴60▴00X
SSNV▴000000▴NAMC▴20

AMSOC allows closing 20 cases at one time. Check that actions are completed by verifying that the word "OK" and the sequence number are next to each SSN input. If there are two asterisks, an error message will appear at the bottom of screen. If the case cannot be closed and needs further action, remove the case file and cross out the label on the Form 5351. Print the AMSOC screen and attach to the back of Form 5351.

Sequence numbers are noted on the Form 5546, Examination Return Charge-Out, attached to the return, in the section at the bottom of this form, FOR REC/CTR USE. Input your IDRS number and the sequence number from the AMSOC screen associated to that return, for example 001.

E&G Campus may periodically receive a list of returns processed by Submission Processing in Kansas City that do not meet the screening criteria for classification. These returns are to be closed on AIMS as "Accepted As Filed." Follow the procedures for closing cases on AIMS shown above. Once completed, the list showing closed cases will be efaxed back to Kansas City Submission Processing

Information received concerning an estate or gift filings are called informant referrals. The informant referrals are taxpayer-generated. Taxpayers submit information to report suspected or perceived tax law violations by other taxpayers. Most referrals are on Form 3949-A, Information Referral, Form 3949, Information Report Referral, or in correspondence.

Informant referrals are reviewed by the Referral Coordinator for E&G issues. Non-E&G issues (income, embezzlement, trusts, etc.) are forwarded to the appropriate office. See IRM 3.10.72.19.2, Form 3949-A Information Referral Routing Guide. Most of the referrals fall into this category.

Informant referrals with possible E&G issues are researched for estate or gift tax returns filed, asset reporting, potential tax deficiency, noncompliance, etc. Referrals with audit potential are referred to the campus E&G National Gatekeeper for consideration. The National Gatekeeper sends these referrals to a WSD Project Coordinator to review and select for examination. See IRM 4.25.3.9.2.5.3, Informant Form 3949-A Referrals, for more information.

Technical referrals assigned to TTTs are to be considered and a response issued in five days. The turnaround time can be extended to 10 days if technical volumes increase substantially during the filing period for gift tax returns (February through May.) Any technical referral requiring additional time for consideration will need management approval.

Technical referrals assigned to Estate Tax Attorney (ETA) are to be considered and a response issued in 15 business days, 20 business days during peak February through May.

E&G campus will work all Form 3870, Request for Adjustments, (Domestic and International), with one exception:

If AIMS is open and the case in WSD EGC, contact the National Gatekeeper.

Requests will be received by fax and/or eFax and monitored daily.

Cincinnati Campus E&G unit will be responsible for payoff computations related to IRC 6166 accounts and penalty adjustments or abatements to all E&G accounts. Philadelphia CCP Field Office Resource Team (FORT) will be responsible for payoff computation (interest and penalties) related to IRC 6161 accounts.

Payoff requests for IRC 6166 accounts are received from the Department of Justice (DOJ) and Revenue Officers (ROs). The requests are sent to the IRC 6166 e-mail box, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Computation is at the discretion of the examiner whether Notebook or COMPAX is used.

Requests should be processed within 14 calendar days of receipt. However, DOJ may need a shorter time. ROs will mark expedite, if needed.

E&G Operation employees are required to use the Integrated Automation Technologies (IAT) tools, shown in the tables below, whenever possible. The use of some of the tools is mandatory. The IAT tools simplify processing by assisting the user with IDRS research and input. The tools reduce the chance of errors and improve productivity. They are desktop productivity enhancing tools.

If an IAT tool is not available, or an employee has a problem with the IAT Tool Manager (ITM), the case should be processed manually. Employees should report any issues with the ITM to management.

IAT tool users can visit the IAT website at http://iat.web.irs.gov/ to sign up as a subscriber to the IAT newsletter. The iNews details all ongoing IAT activity with tool retirements and rollouts.

The following Mandatory IAT tools are to be used:

The following Suggested IAT tools are available for processing E&G cases. This list is not all inclusive:

Refer to IRM 25.23.9, BMF Identity Theft Processing.

−O (Disaster Indicator) freeze refer to IRM 21.5.6.4.30, −O Freeze.

−S (Disaster Indicator) freeze refer to IRM 21.5.6.4.37, −S Freeze.