25.25.9 Revenue Protection Prisoner Lead Procedures 25.25.9.1 Program Scope and Objectives 25.25.9.1.1 Background 25.25.9.1.2 Program Management and Review 25.25.9.1.3 Authority 25.25.9.1.4 Responsibilities 25.25.9.1.5 Acronyms 25.25.9.1.6 Related Resources 25.25.9.2 Prisoner Lead Processing Overview 25.25.9.2.1 Prisoner Lead Mailbox Procedures 25.25.9.3 Prisoner Lead Clerical Sort and Routing of Initial Receipts 25.25.9.4 General Agreement on Tariffs and Trade (GATT) Returns 25.25.9.5 Prisoner Lead Processing Returns (Kansas City) 25.25.9.6 Prison Leads Involving Refund Checks 25.25.9.6.1 Processing Prisoner Leads Involving Refund Checks Part 25. Special Topics Chapter 25. Revenue Protection Section 9. Revenue Protection Prisoner Lead Procedures 25.25.9 Revenue Protection Prisoner Lead Procedures Manual Transmittal November 15, 2023 Purpose (1) This transmits revised IRM 25.25.9, Revenue Protection, Revenue Protection Prisoner Lead Procedures. Material Changes (1) IRM 25.25.9.2, Prisoner Lead Processing Overview - Added Third-Party check procedures. IPU 23U0925 issued 08-31-2023 (2) IRM 25.25.9.2.1, Prisoner Mailbox Procedures - Added guidance for Social Security Number Verification. IPU 23U0925 issued 08-31-2023. (3) IRM 25.25.9.6, Prisoner Lead Involving Refund Checks - Updated control base information for refund checks. IPU 23U0925 issued 08-31-2023. (4) IRM 25.25.9.6.1, Processing Prisoner Leads Involving Refund Checks - Added guidance on resolving refund checks received from Prison. IPU 23U0925 issued 08-31-2023. (5) IRM 25.25.9.6, Prisoner Lead Involving Refund Checks - Updated Lead instructions for Refund Checks. IPU 23U0941 issued 09-06-2023. (6) IRM 25.25.9.6.1, Processing Prisoner Leads Involving Refund Checks - Updated section with processing procedures for refund checks. IPU 23U0941 issued 09-06-2023. (7) Editorial changes made throughout the IRM section. Effect on Other Documents IRM 25.25.9 effective 01-03-2023 is superseded. This includes IPU 23U0925, IPU 23U0941, dated 08-31-2023 through 09-06-2023. Audience Campus employees in Return Integrity Verification Operations Effective Date (12-12-2023) Related Resources The following IRMs must be used in conjunction with one another: IRM 25.25.1, Return Integrity and Verification Operation Business Master File Procedures IRM 25.25.2, Revenue Protection Screening Procedures for Individual Master File Returns IRM 25.25.3, Revenue Protection Verification Procedures for Individual Master File Returns IRM 25.25.4, Integrity and Verification Identity Theft Return Procedures IRM 25.25.5, General Correspondence Procedures IRM 25.25.6, Taxpayer Protection Program IRM 25.25.7, Automated Questionable Credit Program IRM 25.25.8, Revenue Protection External Leads Procedures IRM 25.25.10, Frivolous Return Program IRM 25.25.11, Withholding Only Work (WOW) (Notice CP05A) Procedures IRM 25.25.12, Fraud Evaluation and Referral Procedures for Return Integrity Verification Operations (RIVO) IRM 25.25.13, Account Resolution for Return Integrity and Verification Operations (RIVO) Denise D. Davis Director, Return Integrity Verification Program Management Wage and Investment Division 25.25.9.1 (11-22-2019) Program Scope and Objectives Purpose and Program Goals: This IRM section provides guidance for Return Integrity Verification Operations (RIVO) employees when in receipt of prisoner correspondence/returns/checks received through the Blue Bag Program from participating institutions. Audience: The audience intended in this IRM is RIVO employees. Policy Owner: The Return Integrity Verification Program Management (RIVPM) is the policy owner of this program. Program Owner: RIVPM is the program office responsible for oversight over this program. Primary Stakeholders: The primary stakeholders are RIVO, and organizations that collaborate with RIVO, such as: Submission Processing, Account Management, and Field Assistance. Program Goals: Program goals for the program are in the Operation Guidelines as well as IRM 1.4.10, Return Integrity & Verification Operation Managers Guide. 25.25.9.1.1 (11-21-2022) Background Return Integrity Verification Program Management (RIVPM) strengthens the integrity of the tax system by: Protecting the public interest by improving IRS’s ability to detect and prevent improper refunds Serving the public interest by taking actions fairly and appropriately to identify, evaluate and prevent the issuance of improper refunds Helping taxpayers understand the refundable tax credits for which they are eligible Recovering Improper Payments 25.25.9.1.2 (09-08-2022) Program Management and Review The program has reports such as: the RIVO Monthly Performance Comparison Report, to track the inventory, including receipts and closures. Additional report guidance is found in IRM 1.4.10, Return Integrity & Verification Operation Managers Guide. The Embedded Quality review program is in place to review all processes to ensure accuracy and effectiveness of the program. Goals, measures, and operating guidelines are listed in the yearly Operation Guidelines and in IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Compliance, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS), and Electronic Products and Services Support. 25.25.9.1.3 (09-08-2022) Authority Refer to the following: IRM 1.2.2, Servicewide Policies and Authorities, Servicewide Delegations of Authority IRM 1.1.13, Organization and Staffing, Wage and Investment. Various Internal Revenue Codes (IRC) including but not limited to: IRC 6402(a), Authority to make credits or refunds IRC 6401, Amounts treated as overpayments IRC 6404, Abatements of tax IRC 6213, Restrictions on assessments and math error authority Refer to IRC GATT §32(c)(2)(B)(iv) for more information on General Agreement of Tariffs and Trade (GATT) rule of disqualifying a prisoner’s income earned during incarceration for Earned Income Tax Credit (EITC) and Additional Child Tax Credit (ACTC). 25.25.9.1.4 (11-22-2019) Responsibilities Return Integrity Verification Program Management (RIVPM) has responsibility for information in this IRM. Information is published in the IRM on a yearly basis. The Director of RIVPM is responsible for the policy related to this IRM. The Chief of the RIVPM Policy & Analysis is responsible for ensuring this IRM is timely submitted to publishing each year. More information can be found in IRM 1.1.13.5, Return Integrity and Compliance Services (RICS). 25.25.9.1.5 (09-08-2022) Acronyms For a list of Acronyms used throughout Return Integrity Verification Operations (RIVO), see IRM 25.25.12.1.5, Acronyms. 25.25.9.1.6 (11-21-2022) Related Resources The related resources listed below need to be utilized for account research and issue resolution. These related resources are accessed through the IRS Intranet-Servicewide Electronic Research Program (SERP) site. IRM 25.25, Revenue Protection IRM 25.23, Identity Protection and Victim Assistance IRM 21, Customer Account Services IRM 2, Information Technology IRM 3, Submission Processing IRM 4, Examining Process IDRS restricted access accounts are accounts where a user must request special permissions to access the account through IDRS. Follow IRM 21.2.1.3.2, Authorized IDRS Access. 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. The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see The IRS outlines the Taxpayer Bill of Rights. 25.25.9.2 (08-31-2023) Prisoner Lead Processing Overview Non-RIVO functions will route all items as appropriate based on existing IRM guidance and procedures. Non-RIVO functions must not route to the address below, unless specifically instructed to by another IRM. Items received in RIVO through the Blue Bag Program from participating institutions will be date stamped by the receiving office, sorted into the following categories and routed as appropriate: Brookhaven RIVO only - Tax returns - any Form 1040, U.S. Individual Income Tax Return, series (including copies and unsigned returns), received from participating correctional institutions, - route returns to MS 6575 Prisoner Return KCSC, 333 Pershing Rd., Kansas City, MO 64108. Exception: Route Tax returns claiming Economic Impact Payments (EIP)/Recovery Rebate Credits (RRC) only to Austin . These returns do not meet Blue Bag criteria. Brookhaven RIVO Only - Amended tax returns - Any Form 1040X, Amended U.S. Individual Income Tax Return, does not meet Blue Bag criteria. Route all amended returns to your local Imaging Control Team (ICT). Checks Treasury checks - IRS refund check - route to MS 6575 Prisoner Return KCSC, 333 Pershing Rd., Kansas City, MO 64108. Exception: Do not route EIP/RRC refund checks to Kansas City, instead route them to Submission Processing for posting. EIP can usually be identified in the memo section of the check. All Non-Treasury checks and all other Treasury checks (excluding IRS refund check) - Route to Submission Processing for posting to taxpayer’s account. All Third-Party checks - see IRM 25.25.8.11, Centralized Check Process (CCP), for routing procedures. Reminder: Correspondence and loose forms are not worked in the Blue Bag Program. E-mails received in RIVO through the Blue Bag Program (BBP) from participating institutions will receive one of the following responses from the designated point of contact (POC): BBP Lead Acknowledgement E-mail which informs the sender that the BBP received their email inquiry and/or a BBP General Acknowledgement Referral E-mail which informs the sender that the BBP does not handle that inquiry and provides them with the Customer Service telephone number and IRS website. The designated POC will create and populate all required lead folders and add the case record to the Lead Management - Blue Bag (LMBB) system, IRM 25.25.9.2.1, Prisoner Lead Mailbox Procedures. 25.25.9.2.1 (11-15-2023) Prisoner Lead Mailbox Procedures Employees assigned to the mailbox process will review E-mails received and identify leads and/or inquiries by flag. Follow local procedures for flag determinations. Note: If the inquiry is from a new correctional facility, send the Blue Bag Fact Sheet and the Blue Bag Lead spreadsheet using the applicable feedback script. Note: If the inquiry requires elevation to Headquarters, forward to the RIVO Planning & Analysis BBP POC. Leads will receive a lead number based on the date of receipt (MMDDYY), the sequence number (XX) indicating the order in which the lead was received during the day, and the state abbreviation (XX).Example: Lead received date is August 26, 2022, and it was the fourth lead received based on the time of receipt from the state of Kentucky. The lead number would be 082622 04 KY. All leads and/or inquiries will receive an acknowledgement E-mail, see the RIVO Blue Bag SERP Portal, sent to the Correctional Facility Official within 10 days upon receipt. Note: If the E-mail is not a lead or inquiry pertaining to the BBP but is for another IRS business unit, issue the BBP General Acknowledgement Referral E-mail .Caution:DO NOT disclose internal research guidance in E-mail referrals. Also remove all internal information from correspondence received before sending the feedback script. Create a lead folder and save to the designated site folder on the bank working dir shared drive. The following items must be saved to the lead folder: Original E-mail in Outlook format Acknowledgement E-Mail All spreadsheets and/or attachments received with the E-mail (e.g., Blue Bag Lead spreadsheet) Note: Do not edit or modify any original documents received. E-mails received from a prison official requesting social security number (SSN) verification or regarding inmates receiving a 4883C or 5071C letter, forward email to BPL via email Prisoner_file@irs.gov. Send the BBP General Acknowledgement BPL Referral E-mail to the prison official. Import all lead information into the LMBB database, including the check number, check amount, and lead number. Note: E-mails received from Prison Official requesting Social Security Number (SSN) verification or regarding inmates receiving 4883C or 5071C letter, forward email to BPL via email Prisoner_file@irs.gov. Send a BBP General Acknowledgement BPL Referral E-mail to Prison Official. Take the following IDRS actions: Input the control base - C#,PRSLEAD,A,MISC,1481622222,MMDDYYYY (to show the received date of the inquiry or the refund check) Input Transaction Code (TC) 971, Action Code (AC) 134 25.25.9.3 (11-15-2023) Prisoner Lead Clerical Sort and Routing of Initial Receipts The Unit Control Clerk (UC) will date stamp and bundle all items received into the Operation, including undeliverable and non-delivered mail. Each bundle must contain a cover sheet. Returns received must be re-routed as shown below. Brookhaven RIVO only -Tax returns - any Form 1040, U.S. Individual Income Tax Return, series (including copies and unsigned returns) received from the participating correctional institutions- route to MS 6575 Prisoner Return KCSC, 333 Pershing Rd., Kansas City, MO 64108. Exception: Route Tax returns claiming EIP/RRC only to Austin . These returns do not meet Blue Bag criteria. Exception: Form 1040-X , Amended U.S. Individual Income Tax Return, filings currently under Examination (including copies and unsigned returns) are routed to the appropriate exam campus using IRM 3.10.72-1, Routing Guide/Local Maildex. . Treasury checks - IRS refund checks - route to MS 6575 Prisoner Return KCSC, 333 Pershing Rd., Kansas City, MO 64108. Exception: Do not route EIP/RRC only refund checks to Kansas City, instead route them to Submission Processing for posting. EIP checks can usually be identified in the memo section of the check. Note: EIP Debit cards received from Prison facility, prepare Form 3210, Document Transmittal, and mail EIP debit cards to Fiserv, Attn: RAPID, 7007 North 97th Circle, Omaha, NE 68122. Not all prisoners/inmates had indicators placed on their account to stop the Advance Child Tax Credit (ACTC) payments. If you receive an inquiry from the Correctional Institutions regarding these payments, please do the following: Review the incarceration dates provided by the Correctional Institution, see IRM 25.25.2.14, Prisoner Leads. Determine if the inmate was or will be incarcerated for more than half the year in 2021. If the inmate was or will be incarcerated for more than half the year in 2021, advise the Correctional Institution to return the check to: Internal Revenue Service, MS 6575 Prisoner Check KCSC, 333 W. Pershing Rd., Kansas City, MO 64108. If the inmate has not or will not be incarcerated for more than half the year in 2021, advise the Correctional Institution that the check does not need to be returned to the IRS. Checks will be processed as follows: All Non-Treasury checks and all other Treasury checks (excluding IRS refund check) - Route to Submission Processing for posting to taxpayer’s account. If a live personal check is received take the following actions: Complete Form 4287, Record of Discovered Remittance. Attach a photocopy of the personal check and any pertinent information to the Form 4287. Notate any essential information on the check such as the taxpayer’s Social Security number (SSN), tax period, and form number for correct processing. Route the check to Campus Support to be processed, see IRM 3.8.46.4, Remittance Discovered at a Campus Support Site. 25.25.9.4 (09-08-2022) General Agreement on Tariffs and Trade (GATT) Returns Legislation in 1994 implementing part of the General Agreement on Tariffs and Trade (GATT) (IRC §32(c)(2)(B)(iv)), excluded amounts received for services provided by an inmate at a penal institution from the definition of earned income for the earned income tax credit (EITC) and credits which utilize the EITC definition of earned income. GATT returns are identified when a filer claims EITC (or a refundable credit that uses the EITC definition of earned income) based on valid income and withholding earned while an inmate. Tax Return filed with schedule C income are not eligible for EITC or ACTC while an inmate. Generally, most prisoners who file returns containing income earned while incarcerated, regardless of filing status, are not entitled to the following refundable credits: Earned Income Tax Credit (EITC) Additional Child Tax Credit (ACTC) Making Work Pay Credit (MWPC) If you receive a prisoner checks meeting the above criteria, please forward to Kansas City, Return Integrity Verification Operations (RIVO). MS 6575 Prisoner Check KCSC, 333 Pershing Rd., Kansas City, MO 64108. 25.25.9.5 (11-15-2023) Prisoner Lead Processing Returns (Kansas City) Log the receipt of all Prisoner Returns in LMBB database. Note: Income documents (IDOCs) on all returns must be captured in the LMBB database. Tax examiners will research the account to determine if the case meets identity theft (IDT) scheme characteristics or RIVO interest. Examples of some IDT scheme characteristics can be found in IRM 25.25.2.12, Identity Theft Scheme Criteria. When researching/reviewing paper returns to be sent to processing, follow the If/And/Then chart below for the appropriate action. If ... And ... Then ... Identity Theft - Examples of some IDT characteristics can be found in IRM 25.25.2.12, Identity Theft Scheme Criteria Stamp “RIVO REV” Edit the return with a special project code (SPC) ‘M’ Add IDOCS to the LMBB database. Send the return for processing Income and withholding are questionable, see IRM 25.25.2.2, Data Mining Screening and IRM 25.25.2.14, Prisoner Returns Wages/withholding are not supported by command code (CC) IRPTR data (see IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During Screening Process) or appropriate lookback Stamp “RIVO REV” Edit the return with a computer condition code (CCC) ‘1’ Establish a monitor control base on IDRS using the activity, status, and category of - “BBMONITOR,M,MISC” Add IDOCS to the LMBB database. Send the return for processing After the return posts to the Electronic Fraud Detection System (EFDS), load all IDOCs, notate, and disposition as appropriate Close the monitor control base General Agreement on Tariffs and Trade (GATT) issues, see IRM 25.25.9.4, General Agreement on Tariffs and Trade (GATT) Returns. CC FTBOL does not indicate full year prisoner (FYP) but the incarcerated dates provided with the BBP referral differ from IRS records and indicate a FYP. Note: Only refer to GATT if income verifies The return claimed ACTC or EITC and the income claimed on the return verifies within RIVO thresholds, see IRM 25.25.2-4, Tolerance Chart Stamp “RIVO REV” Edit the return with a CCC ‘1’ Establish a monitor control base on IDRS using the activity, status, and category - “AQCMONITOR,M,MICS” Add IDOCS to the LMBB database. Send the return for processing After the return posts to EFDS, load all IDOCs and input the return note “Possible GATT” Input a CC TXMODA history item “GATTTOAQC” on IDRS and close the RIVO control base If the return indicates a date of incarceration (DOI)/date of release (DOR) that differs from CC FTBOL, update the FTBOL Masterfile listing General Agreement on Tariffs and Trade (GATT) issues, see IRM 25.25.9.4, General Agreement on Tariffs and Trade (GATT) Returns If the incarceration dates provided with the BBP referral match IRS records Stamp “RIVO REV” Send the return to processing Frivolous Claims, see the Frivolous Return Program (FRP) screening IRM 25.25.2.19, Frivolous Returns Stamp “RIVO REV” Edit the return with a CCC ‘3’ Establish a monitor control base on IDRS using the activity, status, and control category - “FRPMONITOR,M,MISC” Add IDOCS to the LMBB database. Send the return to processing After the return posts to EFDS, load all IDOCs and add the note “PRS RETURN - FRP CRITERIA”, and disposition the return in EFDS to process status (PS) 70/”RIVO Holding-FRP Selected” Close the monitor control base Entity Fabricated IDOCs Note: Send to the lead/SME for review, if agreed take the appropriate actions. Stamp “RIVO REV” Edit the return with a CCC ‘1’ Establish a monitor control base on IDRS using the activity, status, and category - “EFMONITOR,M,MISC” Add all IDOCs to the LMBB database Send the return for processing After the return posts to EFDS load all IDOCs If the IDOC Employer Identification Number (EIN) is on mode of contact (MOC) 231/‘Suspicious’ disposition the return to PS 33/Verify. If the EIN is not dispositioned to MOC ‘Suspicious’ disposition the return to PS31/Ace Collections and input the note “Potential Fabricated Entity” Forward to the BBP lead/SME to send the referral to the Entity Fabrication team at ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Close the monitor control base Returns not meeting RIVO interest Stamp “RIVO REV” Send the return to processing 25.25.9.6 (09-06-2023) Prison Leads Involving Refund Checks Leads are received in Kansas City from prisons regarding tax refund checks issued by the Department of Treasury. The assigned team is to research the taxpayer’s account to determine if the refund check is valid. A Blue Bag Acknowledgement e-mail (see the RIVO BB SERP Portal) will be sent to the Correctional Facility Official within 10 days upon receipt of the prison lead inquiry. Note: RIVO teams receiving a prison lead regarding prisoner refund checks must route the lead to Kansas City, fax number ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Non-RIVO teams must follow existing procedures. All prisoner checks received in RIVO will be sent to Kansas City. Mailing Address is, Internal Revenue Service, MS 6575 Prisoner Check KCSC, 333 W Pershing Rd., Kansas City, MO 64108. The BBP UC will log receipt of all prisoner checks in LMBB. Note: Route other payment types (money orders or checks payable to the Department of Treasury, etc.) to the appropriate campus Submissions Processing (SP) Payment Processing Unit (PPU) function. 25.25.9.6.1 (11-15-2023) Processing Prisoner Leads Involving Refund Checks Kansas City (Only) Tax Examiners (TEs), when an inquiry (copy of check or telephonic/fax/email/written inquiry) regarding the validity of a check in a correctional facility’s possession or a returned Prisoner tax refund check from a correctional facility is received, the TE will ensure the following actions are taken on all accounts meeting RIVO interest: a. Research the associated return for RIVO interest as described below in the IF/and/Then chart. Note: If the account contains a TC 971 AC 123 with MISC field “TPP Recovery,” do not research further. Instruct the correctional facility to return the check. b. Review command code (CC) FTBOLP on IDRS against the facility’s Date of Incarceration/Date of Release (DOI/DOR) provided on the referral. If the DOI/DOR differ on the referral from the IRS records, update the FTBOL-FY20XX Master File listing. c. If the physical tax refund check has not been returned, and was determined to be invalid, advise the correctional facility to return the tax refund check by issuing the Memorandum for Return of Erroneously Issued Income Tax Refund Check. Note: Be cautious not to disclose details regarding the taxpayer’s account. All cases must have a copy of the email and any documentation saved into the lead folder along with the following actions: Open a control base on IDRS containing the following information: C#,PRSLEAD,A,MISC 1481622222,MMDDYYYYindicating the received date of the inquiry or the refund check) Input a TC 971 AC 134 if one is not already present on IDRS Input a history item: H,DONOTRFUND Document the case and actions on the Account Management Services (AMS), see IRM 21.2.2.4.5, Account Management Services (AMS) for invalid checks only. The documentation must be input for the tax year of the inquiry or the refund check with the following note: RIVO Blue Bag Program Lead #XXXXXXXX (X= the lead assigned), YYYY## (tax year and period of check) return. Return of check# XXXX-XXXXXXXXX. RIVO reviewed and requested the return of funds. Return has been referred to the appropriate function. Note: If return is valid, no AMS note is required. The refund must be released, close control base, and reverse the TC 971 AC 134 with a TC 972 AC 134. Update LMBB database with case details. IF AND THEN Identity Theft - Examples of some IDT scheme characteristics can be found in IRM 25.25.2.12, Identity Theft Scheme Criteria Request funds Update the “PRSLEAD” control base to a monitor control base on IDRS using the activity, status, and category code - “REQFUNDS,M,MISC” assigned to IDRS # 1481600002 Monitor the weekly Automated Age Listing (AAL) for the posted funds When funds post - Current year (CY) processed returns - disposition the return in EFDS to Ace Adjustments and input the return note “RIVO RSV IDT” Prior year (PY) returns already in STARS, update the STARS return information to the appropriate category per IRM 25.25.4.3, Identity Theft Return Categories PY returns not already in STARS, place on the Mass Push spreadsheet inputting a ‘7’ in column J, “STARS Category” Update and close the control base with activity “841POSTED”. Income and withholding are questionable, see IRM 25.25.2.2, Data Mining Screening and IRM 25.25.2.14, Prisoner Returns Wages/Withholding are not supported by CC IRPTR data ( see IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During Screening Process) or appropriate look back Request funds Update the “PRSLEAD” control base to a monitor control base on IDRS using the activity, status, and category code - “REQFUNDS,M,MISC” assigned to IDRS # 1481600002 Monitor the weekly Automated Age Listing (AAL) for the posted funds When the funds post - Current Year (CY) processed returns - disposition the return in EFDS to Ace Adjustments and input the return note “RIVO RSV IDT” Prior Year (PY) returns already in STARS, update the STARS return information to the appropriate category per IRM 25.25.4.3, Identity Theft Return Categories. PY returns not already in STARS, place on the Mass Push spreadsheet and input a “7”, in column J, STARS category. Update and close the control base with the activity “841POSTED” . General Agreement on Tariffs and Trade (GATT) issues, see IRM 25.25.9.4, General Agreement on Tariffs and Trade (GATT) Returns. If the incarceration dates provided with the BBP referral differ from IRS records and indicate FYP Note: Only refer to GATT if income verifies Request funds Update the “PRSLEAD” control base to a monitor control base on IDRS using the activity, status, and category code - “REQFUNDS,M,MISC” assigned to IDRS # 1481600002 Monitor the weekly AAL for the posted funds When the funds post - CY processed returns - input a return note “POSSIBLE GATT” PY returns - place on the Mash Push spreadsheet inputting a ‘1’ in column J, “STARS Category”, to add the return to STARS After the return is in STARS update the STARS Return Status Disposition to ‘TT’ and the Referral Category to ‘8’ Place on the Automated Questionable Credits (AQC) Manual Referral spreadsheet for treatment, see IRM 25.25.13.5, Manual Referrals Update and close the control base with activity “841POSTED”. Frivolous Claims (see the FRP screening IRM 25.25.2.19, Frivolous Returns Request funds Update the “PRSLEAD” control base to a monitor control base on IDRS using the activity, status, and category code - “REQFUNDS,M,MISC” assigned to IDRS # 1481600002 Monitor the weekly AAL for the posted funds Add note “PRS RETURN FRP CRITERIA" When funds post, disposition the return in EFDS to PS77/”Frivolous Filer” Update the control base “841POSTED” and assign to the originating TE After all BBP actions have been taken update the control base on IDRS using the activity, status, and category - “MON2FRP,M,MISC” Entity Fabricated IDOCS Note: Send to lead/SME for review, if agreed take appropriate actions Request funds Update the “PRSLEAD” control base to a monitor control base on IDRS using the activity, status, and category code - “REQFUNDS,M,MISC” assigned to IDRS # 1481600002 Monitor the weekly AAL for the posted funds When funds post, follow IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process Update and close the control base with activity “841POSTED” . Returns not meeting RIVO interest Do not request funds If the tax refund has not been returned, monitor the lead for 45 days. If 45 days have passed and no tax refund check is received, issue the BBP 45 Day Follow Up E-mail letter and a copy of the check request memorandum. If after 15 days no funds are received, close the lead as no funds returned. Update the open BBP control base to: CXX (XX = existing “REQFUNDS” control base number),”NOFNDSRTND,,C” and close the case in LMBB stating no funds were returned. More Internal Revenue Manual
