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- 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 Authority
- 25.25.9.1.3 Roles and Responsibility
- 25.25.9.1.4 Program Management and Review
- 25.25.9.1.5 Terms and 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
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
October 28, 2026
Purpose
(1) This transmits revised IRM 25.25.9, Revenue Protection, Revenue Protection Prisoner Lead Procedures.
Material Changes
(1) IRM 25.25.9.2(2) 6 - Added a bullet to address how inquiries from prison officials related to the CP 53E notice issued in error to inmates. IPU 26U0478 issued 04-24-2026.
(2) IRM 25.25.9.2(2) - Moved the instructions for issuing an acknowledgement email to IRM 25.25.9.2.1 which covers TE instructions for processing leads sent to the prisoner mailbox. IPU 26U0218 issued 02-11-2026.
(3) IRM 25.25.9.2.1(3) - Revised the paragraph to emphasize the expected timeframe for issuing the acknowledgement email from correctional institutions. Also the Note was removed since it was incorporated in the description added which clarifies the specific acknowledgement email to send. email. IPU 26U0218 issued 02-11-2026.
(4) IRM 25.25.9.2.1(7) - Added a Reminder to provide context when it is appropriate to use IDRS control number 1481622222 after receiving an inquiry. IPU 26U0218 issued 02-11-2026.
(5) IRM 25.25.9.3(6) - Added the missing title name to the IRM reference listed. IPU 26U0699 issued 07-15-2026.
(6) IRM 25.25.9.5(2) - Added a Reminder to clarify the RIVO marker (TC 971-134) should only be added to cases with RIVO interest. IPU 26U0329 issued 03-16-2026.
(7) IRM 25.25.9.5(3) - Removed from Row 7 the requirement to input the reversal transaction (TC 972-134) as its not applicable to cases without RIVO interest. IPU 26U0329 issued 03-16-2026.
(8) IRM 25.25.9.5(3) - Updated throughout the Table, guidance that should be restricted from public view as this information may be used to commit fraud. IPU 26U0218 issued 02-11-2026.
(9) IRM 25.25.9.6(1) - Added for distinction, the specific days (i.e., calendar versus business) and timeframe for providing a response to the lead submission. IPU 26U0218 issued 02-11-2026.
(10) IRM 25.25.9.6.1(1) - Updated the paragraph to identify the instructions are intended for a specialize team within RIVO to work. Additionally, see above IRM 25.25.9.2.1(7) the explanation for the Reminder added. Lastly, bullet 4 was revised to specify the ensure TEs understand the IDRS history item was intended only for invalid determinations. IPU 26U0218 issued 02-11-2026.
(11) IRM 25.25.9.6.1(1) Table - Added a row to the Table to include instructions for addressing cases which an invalid determination was made on prisoner returns who received a CP 53E notice. IPU 26U0478 issued 04-24-2026.
(12) IRM 25.25.9.6.1(1) - Added throughout the Table, the following updates:
Instructions to input an F-Stop to improve the timeliness and efficiency for recovering questionable tax refunds from prison leads.
Requirements to save a screenshot of the F-Stop transaction as supporting documentation and to document the date of input.
Restricted information that could be harmful to the government if that information is made available to the public.
Corrected the name of the memo that TEs are required to issue so that it aligns with the name on the RIVO portal page.
(13) IRM 25.25.9.6.1(3) - Added a Table to address the missing instructions pertaining to the posting or non-posting of a TC 841 after a check/refund is requested to be returned. IPU 26U0218 issued 02-11-2026.
(14) IRM 25.25.9 - Editorial changes were made throughout the IRM to improve the flow of instructions, correct punctuation and a title change. IPU 26U0218 issued 02-11-2026.
Effect on Other Documents
IRM 25.25.9 effective 12-15-2025 (effective December 12, 2026) is superseded. This IRM incorporates the following IRM Procedural Updates (IPU), IPU 26U0218 issued 02-11-2026, IPU 26U0329 issued 03-16-2026, IPU 26U0478 issued 04-24-2026, IPU 26U0699 issued 07-15-2026.Audience
Campus employees in Return Integrity Verification OperationsEffective Date
(12-12-2026)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
Taxpayer Services
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.
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
Refer to the following:
IRM 1.2.2, Servicewide Policies and Authorities, Servicewide Delegations of Authority
IRM 1.1.13, Organization and Staffing, Taxpayer Services
Various Internal Revenue Codes (IRC) including but not limited to:
IRC 6402(a), Authority to make credits or refunds
IRC 6401, Amounts treated as overpayments
IRC 6404, Abatements of tax
IRC 6213, Restrictions on assessments and math error authority
IRC 32, Earned Income, subparagraph (c)(2)(B)(iv) defines earned income to exclude amounts earned by a prisoner during incarceration for Earned Income Tax Credit (EITC) and Additional Child Tax Credit (ACTC) purposes. See IRM 4.19.14.9.1.2, General Agreement on Tariff and Trades (GATT), for more information on the 1994 amendment to IRC 32 related to prisoners.
Refer to IRC 32(c)(2)(B)(iv) for more information on General Agreement on 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).
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 Media and Publications each year.
More information can be found in IRM 1.1.13.4, Return Integrity and Compliance Services (RICS)
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 Collection, Campus Examination, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS), and Electronic Products and Services Support.
The Chief of the RIVPM Policy & Analysis is responsible for ensuring this IRM is timely submitted to Media and Publications each year.
More information can be found in IRM 1.1.13.4, Return Integrity and Compliance Services (RICS).
For a list of Acronyms used throughout Return Integrity Verification Operations (RIVO), see IRM 25.25.12.1.5, Acronyms. Additional terms and acronym appearing in this IRM includes the following:
Blue Bag Program (BBP) Historically, in an effort to reduce inmate tax fraud, correctional institutions mailed tax-related communications to the IRS in blue bags. The blue bags have been replaced with electronic processing methods but the program name remains. See IRS Blue Bag Program: Fact Sheet for additional information Lead Management - Blue Bag (LMBB) Repository for BBP cases assigned and processed by RIVO. See IRM 25.25.9.2.1, Prisoner Lead Mailbox Procedures for additional information.
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 permission 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.
BBP inquiries sent to the IRS to evaluate includes but not limited to potentially fraudulent federal income tax returns and IRS-issued refund checks, which are processed as prisoner leads.
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 BBP 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.
Amended tax returns - Any Form 1040X, Amended U.S. Individual Income Tax Return, received, does not meet Blue Bag criteria. Route all amended returns to your local Imaging Control Team (ICT).
IRS refund checks with an open control base, C#,PRSLEAD,A,MISC - route to MS 6575 Prisoner Return KCSC, 333 Pershing Rd., Kansas City, MO 64108.
All Non-IRS Treasury checks are to be returned to sender with instructions to contact the Bureau of the Fiscal Service at≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Non-expired third-party checks made payable to taxpayer who disclaims the refund (indicates IDT), see IRM 25.25.8.11, Centralized Check Process (CCP), for routing procedures. All other scenarios, return to originator to process per applicable IRM guidance.
CP 53E Notice inquiries - Programming was implemented for returns filed with an invalid or missing bank account information to trigger a CP 53E notice. Taxpayers receiving the notice would be required to update that information. Prisoners should have been excluded from this requirement. However due to timing issues as well as those related to the annual prisoner file which is only updated once year, some notices were released to them in error. If an inquiry is received from a prison official, respond by sending the CP 53E Error Notice script. Also research the account to determine if the return was valid. If valid, see IRM 21.5.6.4.53 1- Freeze, for instructions on releasing the credit. If a P- freeze is posted to the module and the return is valid, follow the instructions in the 1- Freeze IRM for releasing the refund. Returns determined not valid, see the Table in IRM 25.25.9.6.1, Processing Prisoner Leads Involving Refund Checks for further instructions.
The designated POC will create and populate all required lead folders and add the case record to the LMBB database, IRM 25.25.9.2.1, 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.
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.The correctional facility official must be sent on the same day or next business day an acknowledgement email for all leads and/or inquiries received in the *TS EEF Blue Bag mailbox. An initial review of the email or inquiry must be completed to determine which acknowledgement email is appropriate to send. See, RIVO Blue Bag SERP Portal for the specific acknowledgement email.
BBP Lead Acknowledgement Email - Send to acknowledge the receipt of an email or inquiry from a correctional facility involving an inmates questionable tax refund check.
BBP General Acknowledgement Referral Email - Send to acknowledge the receipt of an email or inquiry from a correctional facility when it’s determined the inquiry falls outside of the purview of the BBP to address.
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 directory shared drive.
The following items must be saved to the lead folder:
Import all lead information into the LMBB database, including the check number, check amount, and lead number.
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
The BBP 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.
IRS refund checks with an open control base, C#,PRSLEAD,A,MISC - route to MS 6575 Prisoner Return KCSC, 333 Pershing Rd., Kansas City, MO 64108.
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.
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If a live personal check is received take the following actions:
Tax payment payable to IRS or Treasury - Route to Campus Support on Form 3210, Document Transmittal, and notate appropriately with posting instructions (Form, TIN, Tax Period, IRS Received Date). See IRM 3.8.46.4, Cash or Other Items of Value Found Outside of Receipt and Control and then complete Form 4287, Record of Discovered Remittance.
Other payments - Route to intended payee via United States Postal Service (USPS).
Public Law 103-465 (12/8/1994), relating to the implementation of the General Agreement on Tariffs and Trade (GATT), modified IRC 32 to exclude 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)
If the BBP team receive prisoner returns from the correctional facility meeting the above criteria, please see IRM 25.25.9.5(3), boxes 3 or 4, for additional guidance.
Log the receipt of all prisoner returns 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 25.25.2.11, Identity Theft Scheme Criteria.
When researching/reviewing paper returns that will be sent to processing, follow the If/And/Then chart below for the appropriate action.
If And Then 1. Identity Theft Returns- Examples of some IDT characteristics can be found in≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Add all return information into the LMBB database under the “Returns” tab. Stamp “RIVO REV”
Edit the return with a special project code (SPC) ‘M’
Add IDOCS to the LMBB database and then assign to your IDRS number
Send the return for processing
2. Income and withholding returns are questionable, see ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 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 per the appropriate lookback period
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 and assign to your IDRS number
Send the return for processing
After the return posts to Compliance Optimization Monitoring Platform for Assessments, Selections & Safeguards (COMPASS) load all IDOCs, notate, and disposition as appropriate
Close the monitor control base
3. General Agreement on Tariffs and Trade (GATT) return issues, see ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡
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Edit the return with a CCC ‘1’
Establish a monitor control base on IDRS using the activity, status, and category - “AQCMONITOR,M,MISC”
Add IDOCS to the LMBB database
Add all return information into the LMBB database under the “Returns” tab
Send the return for processing
After the return posts to COMPASS, load all IDOCs and input the return note “Possible GATT Refund Hold”
Push return to Refile (PS 28), if the return is not already in PS 28
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 with the dates provided by the prison with the tax return
Update COMPASS and AMS notes with the corrected DOI/DOR dates
4. General Agreement on Tariffs and Trade (GATT) return issues, ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If the incarceration dates provided with the BBP referral match IRS records Stamp “RIVO REV”
Send the return to processing
5. Frivolous Claims, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Stamp “RIVO REV”
Edit the return with a CCC ‘1’
Establish a monitor control base on IDRS using the activity, status, and control category - “FRPMONITOR,M,MISC”
Add all return information into the LMBB database, under the “Returns” tab and assign to your IDR number
Send the return to processing
After the return posts to COMPASS, load all IDOCs and add the note “PRS RETURN - FRP CRITERIA”, and disposition the return in COMPASS to process status (PS) 77/”RIVO Holding-FRP Selected”
Close the monitor control base
6. Entity Fabricated IDOCs Stamp “RIVO REV”
Edit the return with a CCC ‘1’
Establish a monitoring control base on IDRS using the activity, status, and category - “EFMONITOR,M,MISC”
Add all return information into the LMBB database, under the “Returns” tab and assign to your IDRS number
Send the return for processing
After the return posts to COMPASS 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
7. Returns not meeting RIVO interest
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 BB Lead Acknowledgement Email (see the RIVO BB SERP Portal) will be sent to the correctional facility official within 10 calendars days upon receipt of the prison lead inquiry.
All prisoner checks received in RIVO will be sent to Kansas City. The mailing address is Internal Revenue Service, MS 6575 Prisoner Check KCSC, 333 W Pershing Rd., Kansas City, MO 64108.
The BBP Unit Clerk (UC) will log receipt of all prisoner checks in the LMBB database.
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The following instructions applies only to Kansas City Tax Examiners (TEs) working the Blue Bag Prisoner Return Program: When an inquiry is received regarding the validity of a check in a correctional facility’s possession, or a tax refund check returned from a correctional facility (copy of check or telephonic/fax/email/written inquiry) the TE will ensure the following research is completed and actions are taken on all accounts meeting RIVO interest.
Save in the lead folder, a copy of all emails and documentation received
Open the following control base on IDRS and control number, C#,PRSLEAD,A,MISC; 1481622222,MMDDYYYY (indicating the received data of the inquiry or the refund check)
Input a TC 971 AC 134 if not present on IDRS
Input a history item: H,DONOTRFUND only if the return is determined to be invalid.
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, you are required to update the FTBOL-FY20XX Master File listing.
Research the associated return for RIVO interest as described in the IF/and/Then chart below. All scenarios requesting the correctional facility to return the physical check will require the TE to issue the BBP Check Request Memo.
Exception:
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Note:
If the account contains a TC 971 AC 123 with MISC field “TPP Recovery,” do not research further. Input an F-Stop in TCIS and a TC 570 to prevent the refund from inadvertently being released. In addition, Generate the BBP Check Request Memo in LMBB database to send to the correctional facility official.
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: Refund check serial number XXXX-XXXXXXXXX, Tax year YYYY, and Refund amount. RIVO requested the return of funds.
Be cautious not to disclose details regarding the taxpayer’s account.
IF AND THEN 1 Identity Theft - Examples of some IDT scheme characteristics can be found in ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Input an F-Stop in TCIS and a TC 570 to prevent the refund from inadvertently being released.
Screenshot the TCIS screen indicating the F-Stop was input and save to the lead folder
Generate the BBP Check Request Memo in LMBB database to send to the correctional facility official.
Update the “PRSLEAD” control base to a monitor control base on IDRS using the activity, status, and category code - “REQFUNDS,M,MISC” assigned to your IDRS number.
Monitor the weekly Automated Age Listing (AAL) for the posted funds
When funds post - Current year (CY) processed returns - disposition the return in COMPASS to Ace Adjustments and input the return note “RIVO RSV IDT”
Prior year (PY) returns already in COMPASS Scheme Management (SCMT), update the SCMT return information to the appropriate category per IRM 25.25.4.3, Identity Theft Return Categories
PY returns not already in SCMT, place on the Mass Push spreadsheet inputting a ‘7’ in column J, “SCMTCategory”
Update and close the control base with activity “841POSTED”.
2 Income and withholding are questionable, ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 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 Input a F-Stop in TCIS and a TC 570 to prevent the refund from inadvertently being released.
Screenshot the TCIS screen indicating the F-Stop was input and save to the lead folder
Generate the BBP Check Request Memo in LMBB database to send to the correctional facility official.
Update the “PRSLEAD” control base to a monitor control base on IDRS using the activity, status, and category code - “REQFUNDS,M,MISC” assigned to your IDRS number.
Monitor the weekly Automated Age Listing (AAL) for the posted funds
When the funds post- update the control base to “CK RECD-
Current Year (CY) processed returns - disposition the return in COMPASS
Add notes in COMPASS and AMS.
3 General Agreement on Tariffs and Trade (GATT) issues, ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Input a F-Stop in TCIS and a TC 570 to prevent the refund from inadvertently being released.
Screenshot the TCIS screen indicating the F-Stop was input and save to the lead folder
Generate the BBP Check Request Memo in LMBB database to send to the correctional facility official.
Update the “PRSLEAD” control base to a monitor control base on IDRS using the activity, status, and category code - “REQFUNDS,M,MISC” assigned to your IDRS number.
Monitor the weekly AAL for the posted funds
When the funds post, update control base to “CK RECD”.
Current Year (CY) processed returns - input a return note “POSSIBLE GATT” and update COMPASS disposition to “ADD TO SCHEME”.
Prior Year (PY) processed 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, for additional instructions.
4 Frivolous Claims (≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡) Input a F-Stop in TCIS and a TC 570 to prevent the refund from inadvertently being released.
Screenshot the TCIS screen indicating the F-Stop was input and save to the lead folder
Generate the BBP Check Request Memo in LMBB database to send to the correctional facility official.
Update the “PRSLEAD” control base to a monitor control base on IDRS using the activity, status, and category code - “REQFUNDS,M,MISC” assigned to your IDRS number.
Monitor the weekly AAL for the posted funds
Add note “PRS RETURN FRP CRITERIA"
Current Year (CY) Returns - When funds post, disposition the return in COMPASS to PS77/”Frivolous Filer”
Prior Year (PY) Returns - When funds post, Disposition to PS70/“RIVO Holding - FRP Selected”
Update IDRS control to C##, MR_SCHEME, A, FRP3 1486900001
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”
5 Entity Fabricated IDOCS Input a F-Stop in TCIS and a TC 570 to prevent the refund from inadvertently being released.
Screenshot the TCIS screen indicating the F-Stop was input and save to the lead folder
Generate the BBP Check Request Memo in LMBB database to send to the correctional facility official.
Update the “PRSLEAD” control base to a monitor control base on IDRS using the activity, status, and category code - “REQFUNDS, M, MISC” assigned to your IDRS number.
Monitor the weekly AAL for the posted funds
When funds are posted, 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” .
6 CP 53E Notice Inquiry return determined to be invalid/bad Input a TC 570 to prevent the refund from inadvertently being released.
Select from this Table the condition which invalidated the return (i.e., wage/withholding, IDT, Frivolous, etc.), and then follow only those instructions required to resolve the case.
7 Returns not meeting RIVO interest Do not request funds and close control base
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:
Update control base to ,”NOFNDSRTND,C” and close the case in LMBB database stating no funds were returned.See the table below for instructions to address the return of funds and the paper check.
IF And Then 1. TC 841 posted for the corresponding check requested the physical refund check was received Mark the check Void
Notate LMS appropriately
Place the check in classified waste for disposal
2. TC 841 posted, for the corresponding check the physical refund check was not received Issue the BBP 45 Day Follow Up E-mail letter and a copy of the check request memorandum. 3. No TC 841 posted after the input of a F-Stop more than 15 days have passed since inputting the Stop transaction 4. No TC 841 posted after the reinput of a F-Stop more than 14 days since F-stop was reinput follow local guidance to route to BFS for NON-ENTITLEMENT cancellation
Update LMS appropriately