Purpose and Program Goals: This IRM section provides guidance for Return Integrity Verification Operations (RIVO) employees when screening individual master file returns in the Electronic Fraud Detection System (EFDS) for possible identity theft and false income and withholding. Individual master file returns are scored through the Dependent Database (DDb) or through the Return Review Program (RRP) system. These scoring processes identify suspicious returns meeting the scoring tolerances for screening by RIVO employees.

Audience: RIVO employees.

Policy Owner: The Director of Return Integrity Verification Program Management (RIVPM) is the policy owner of this program.

Program Owner: RIVPM program office.

The Return Review Program (RRP) uses filters and models to select returns for Return Integrity Verification Operations (RIVO) review. The selected returns are placed in the Electronic Fraud Detection System (EFDS) in the Data Mining (DM) queue (Process Status (PS) 3) for RIVO employees to screen. RIVO will screen the returns in DM using the procedures in this Internal Revenue Manual (IRM).

Observe the Taxpayer Bill of Rights as spelled out in Publication 1, Your Rights as a Taxpayer, particularly with respect to the right to quality service, confidentiality, and privacy when screening returns.

When screening returns, use the refund tolerance amounts listed in Exhibit 25.25.2-4, Tolerance Chart.

Follow the steps below to screen the returns in DM, starting with returns with the earliest "Stop Date" (the last date the refunds can be stopped):

During the screening process, the return is placed in one of the following dispositions:

During the Data Mining Screening Process, RIVO employees should be on the alert for possible identity theft scheme returns. Examples of some identity theft scheme characteristics can be found in IRM 25.25.2.11, Identity Theft Scheme Criteria. Management may alert employees to new identity theft scheme characteristic patterns at any time. EFDS contains a variety of highlighted fields and duplicate condition buttons on the Return Detail Screen (RDS). Special select codes also can provide more information. The use of these buttons or codes may help in the determination of a return.

Follow procedures in IRM 25.25.2.14, Screening Individual Taxpayer Identification Number (ITIN) Returns, when screening ITIN returns.

When screening Prisoner returns, follow procedures in IRM 25.25.2.13, Prisoner Returns.

International returns (Forms 1040-NR, U.S. Nonresident Alien Income Tax Return) claiming withholding, from a Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests, are verified by Submission Processing and should be "Refiled" in EFDS. Other Form 1040-NR returns claiming withholding should be screened per IRM 25.25.2.2.1, Data Mining Screening Tree.

Returns being processed on an Internal Revenue Service Number (IRSN) are not part of RIVO’s purview and should be "Refiled" in EFDS. For help recognizing an IRSN, see IRM 3.21.263.5.5, Internal Revenue Service Number (IRSN).

For Frivolous returns identified during the screening process, see IRM 25.25.2.18, Frivolous Returns. If the Frivolous Return has identity theft characteristics, disposition the return to ACE/Adjustments, and input an EFDS note RIVO RSV IDT.

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For all other returns, see IRM 25.25.2.2.1, Data Mining Screening Tree, for screening procedures.

Command code (CC) IRPTR will be used to verify all income documents (IDOC) for all prior year returns found in Data Mining (DM). When CC IRPTR data is available for the current tax year, Return Integrity Verification Operations (RIVO) and Criminal Investigation (CI) will use CC IRPTR to verify IDOCs for current and prior year returns before dispositioning IDOCs to "Verify" .

Any returns filed for the current processing year will not be dispositioned to "Scheme" based solely on "CC IRPTR" until the majority of "CC IRPTR" return data is available.

Compare the information on each IDOC to the information on CC IRPTR for the same Employer Identification Number (EIN). If there is more than one IDOC for an EIN, total the wages and withholding, and then compare. Use the following CC IRPTR Verification table below for all prior year returns and for current year returns when at least one IDOC is viewable in CC IRPTR or for current year returns after CC IRPTR is considered fully loaded:

If the determination has been made to "Refile" the return in EFDS, prior to dispositioning the return to "Refile" , follow the instructions in the table below:

If the refund stop date is 3 days or less or the return is being dispositioned to "ACE/Exam, Research, or Frivolous Filer" , and the refund is not already being held, manually stop the refund.

To manually stop a refund input transaction code (TC) 971 action code (AC) 134. If the stop date in IDRS is 3 days or less, also input command code (CC) NOREFP, see IRM 2.4.37, Command Code NOREF Overview.

Take the following actions when adding a return to Scheme:

Then complete one of the following:

Wages and withholding are considered unsubstantiated when the return does not have an income document (IDOC) attached to the return substantiating the claim. The instructions in this IRM subsection are for current year returns prior to command code (CC) IRPTR being considered fully loaded.

Returns with income from a Schedule C or Household Help (HSH) and no federal withholding should not be worked per this IRM subsection, see IRM 25.25.2.15, Schedule C and Household Help (HSH) Income.

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If a return shows tribal income, more research may be required to verify the return. Review both the primary and secondary taxpayer identification number (TIN), if applicable, filing/income history of claiming tribal income and/or CC IRPTR for a Form 1099-MISC, Miscellaneous Income, supporting the income. For a child's return, when there is no filing/income history located, research CC DDBKD to obtain the parents' TIN's to establish the filing/income history before dispositioning the return to "ACE/EXAM" . If documentation is found, "Refile" the return in EFDS. If no support can be found, disposition the return to "ACE/EXAM" and include a second note, "TP claiming tribal income" .

All other current year returns (prior to CC IRPTR being fully loaded) containing unsubstantiated income and/or withholding ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and one of the following must be resolved as follows:

Return Integrity Verification Operations (RIVO) receives returns identified as questionable and/or possible Identity Theft (IDT) from Submission Processing functions via the Funny box process. Submission Processing (SP) functions will review the returns per IRM 3.10.72.17, Referrals to Return Integrity Verification Operation (RIVO) or Frivolous Filer Program (FRP) and Routing of Questionable Payments, and IRM 3.11.3.6.1.7, Identity Theft.

RIVO may review the 'funny boxes' of questionable returns identified by employees in the following areas:

Take the following actions when screening funny box returns:

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All Funny box returns will be annotated with an approved stamp or handwritten mark "RIVO REV" , indicating the return was reviewed by Return Integrity Verification Operations (RIVO). The annotation must be placed in the upper left hand corner margin of the return.

Screen the return for identity theft, see IRM 25.25.2.11, Identity Theft Scheme Criteria.

For statute imminent or expired returns, follow normal screening procedures, see IRM 25.25.2.2, Data Mining Screening. If the return does not meet RIVO criteria, send it back to the referring area.

All Funny box Form 1040-X, Amended U.S. Individual Income Tax Return, returns will be annotated with an approved stamp or handwritten mark "RIVO REV" , indicating the return was reviewed by Return Integrity Verification Operations (RIVO). The annotation must be placed in the upper left hand corner margin of the return.

When an amended return is received in Submission Processing, they will follow their IRM procedures to refer Form 1040-X to RIVO for review. See IRM 3.11.6.6.9, Return Integrity and Verification Operation (RIVO) Guidance. Returns meeting the criteria may be routed to RIVO using Form 3210, Document Transmittal. RIVO will take the following actions:

Accounts where the taxpayer identification number (TIN) owner return was previously considered as an identity theft tax return, will require specific actions to resolve the account.

Review the account to determine if the identity theft determination was made by Return Integrity Verification Operations (RIVO) employees or during the Taxpayer Protection Program (TPP) processes. If another function made the identity theft determination, reject the inquiry or forward the request to the appropriate function. For accounts previously resolved by RIVO processes, take the following actions to resolve the account:

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Data Mining (DM) Screening for paper returns is accomplished through the Return Chargeout (RCO) Process. RCOs were previously printed for each paper return meeting DM screening criteria. Currently, RCOs are identified utilizing the Workload Management System (WMS) or through a Selections aNd Analytics Platform (SNAP) query process at each Return Integrity Verification Operations (RIVO) IMF paper processing site. A transaction code (TC) 971 action code (AC) 134 is input on IDRS to hold the refund on the returns meeting RIVO criteria. Take the following actions:

When the return is received from Files or located via EUP, take the following actions:

If 30 days have passed since the return request was sent to files, initiate a second request for the return using command code (CC) ESTAB. Input a second EFDS return note, "ESTAB 2" .

If more than 28 days have passed since the second return request, initiate a third request using CC ESTAB with definer "V" to expedite the request. Input an EFDS return note, "ESTAB 3" .

If the return is not received from files 14 days after the third request, and CC IRPTR is not available in order to make a decision to "Refile" , input an EFDS return note, No Files RCO Response. FRE Analysts will periodically evaluate returns in PS 60 with no Files response for valid IRPTR data and disposition to Refile those with verifiable income and withholding.

When the return is received from files, follow the steps in (2) above.

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If a person is not considered a full year prisoner, continue screening the return using IRM 25.25.2.2, Data Mining Screening. For married filing joint returns, both taxpayers must not be full year prisoners.

Use the following tolerance table when screening full year prisoner returns:

If CC IRPTR data is available for the year of the tax return, and the return verifies per the tolerances listed in the tolerance chart above, "Refile" the return in EFDS. Input an EFDS return note "PER IRPTR" .

If the income documents (IDOCS) do not verify per the tolerance chart above or CC IRPTR data is not available for the tax year of the return, then follow the chart below for full year prisoner returns with IDOCs (return may contain income from Schedule C or Household Help (HSH)):

During the Screening process if you receive a Full Year Prisoner Return containing any of the bullet items listed, see the table below for guidance.

An Individual Taxpayer Identification Number (ITIN) is a nine-digit number in the format of a Social Security Number (SSN) beginning with a "9" . An ITIN is used to establish accounts for individuals who are not U.S. citizens. The ITIN allows them to file tax returns only. The ITIN should not be used for employment purposes. See IRM 3.21.263.5, ITIN General Processing Information, for more information.

The ITIN Operation will refer identified ITIN return schemes to Return Integrity Verification Operations (RIVO) for treatment. The ITIN Operation will provide a scheme characteristic fact sheet with any newly identified scheme. All returns received directly from the ITIN Operation will be treated as identity theft and will be edited with a RIVO stamp or handwritten "RIVO REV" , and a special processing code (SPC) "M" prior to sending it to Submission Processing.

All ITIN returns should be screened for identity theft per IRM 25.25.2.11, Identity Theft Scheme Criteria, and for known ITIN identity theft scheme criteria as provided by the ITIN Operation.

When screening an ITIN Return follow the if and then chart:

Returns containing Schedule C and/or Household Help (HSH) income and one of the conditions below, use the table to determine the actions to address the return:

Returns in Process Status (PS) 30 are returns that were selected by the identity theft processes for identity authentication and income and withholding verification. A transaction code (TC) 971 action code (AC) 052 and a TC 971 AC 129 will be present on command coded (CC) TXMODA.

The taxpayer has been authenticated by the Accounts Management Taxpayer Protection Program (TPP) staff, the Taxpayer Assistance Center (TAC) staff, Return Integrity Verification Operations (RIVO), or through an online process. In addition, some returns are considered filed by the taxpayer identification number (TIN) owner based on other analytical data and allowed to continue processing.

RIVO will screen and disposition the returns following the chart below:

For tax year 2020, the system selected returns in PS 55 using the non-compliant filter rule 7S, sub rule 1 (which is no longer active). These returns included refundable credit(s) previously treated by the Automated Questionable Credit (AQC) process. Transaction Code (TC) 971 Action Code (AC) 122 will be present on IDRS CC TXMODA.

If you find one of these returns in inventory, follow IRM 25.25.2.2.1, Data Mining Screening Tree to screen and disposition the return.

Frivolous tax returns are based upon tax avoidance arguments that are not supported by law. A frivolous argument is used for the purpose of expressing dissatisfaction with the substance, form, or administration of the tax laws by attempting to illegally avoid or reduce tax liabilities.

Frivolous documents often:

See the following for expanded listings of frivolous arguments:

Identifiers of Frivolous Return Program (FRP) involvement:

If a potentially frivolous return is identified by Return Integrity Verification Operations (RIVO); disposition the return in the Electronic Fraud Detection System (EFDS) to Frivolous Filer (PS 77) and input an EFDS return note "Sent to FRP" .

You may receive inquiries about the status of a case or a refund during the screening and verification process. These inquiries may come from the taxpayer (TP) via phone or correspondence or may be internal requests such as Form 4442, Inquiry Referral. All referrals are worked per IRM 25.25.13, Account Resolution for Return Integrity Verification Operations (RIVO).

Follow internal RIVO directives to refer Form 12412, Operations Assistance Request (OAR) or Form 4442 /e-4442, Inquiry Referral, within RIVO, as applicable. Employees tasked with resolving Form 12412, Operations Assistance Request (OAR), and Form 4442/e-4442, Inquiry Referral, will use the specific guidance provided in the IRM 25.25, Revenue Protection, and related guidance in the table below to resolve the inquiry type:

Follow the required time frames for Form 4442/e-4442, Inquiry Referral.

Form 14027-B, Identity Theft Case Referral, or a Form 14103, Identity Theft Assistance Request (ITAR), prepared by the AM Identity Protection Specialized Unit (IPSU) must be treated as priority work. See IRM 25.23.3.2.6, Identity Theft Assistance Request (ITAR) - General Information, for additional guidance about Form 14027-B referrals.

To expedite the refund, TAS may inform the taxpayer that the IRS will need to contact the taxpayer’s employer before the refund can be released. If the taxpayer agrees to this third-party contact, TAS may notate this agreement on the OAR. If the OAR contains this notation and all other necessary information, the IRS can contact the taxpayer’s employer without sending the Letter 6255C, Questionable Refund Hold, to the taxpayer. Make the needed contacts and update the case accordingly. Add a note to the Electronic Fraud Detection System (EFDS): "OAR received; taxpayer agrees to employer contact" .

The Electronic Fraud Detection System (EFDS) is the primary platform by which potentially fraudulent returns are screened, verified, and referred to a treatment process. However, certain Return Review Program (RRP) non-identity theft return selections are not loaded into EFDS. A process was established to identify this inventory and provide an opportunity for Return Integrity Verification Operations (RIVO) teams to manually review these returns outside of EFDS. RIVO will screen and verify the returns manually and to take necessary action on accounts based on the screening and verification determination.

Returns not in EFDS will be identified by the Fraud Referral and Evaluation (FRE) analysts and they will open a control base on IDRS with the following information:
C#,NOTINEFDS,A,MISC
1482284611,*

Once assigned, RIVO will screen the returns per IRM 25.25.2.2.1, Data Mining Screening Tree, and take the following actions:

Taxpayer Advocate Service (TAS) may issue a Form 12412, Operations Assistance Request (OAR), to Return Integrity Verification Operations (RIVO) to expedite the screening and verification process.

When an OAR is received in RIVO, RIVO will take the following actions:

When screening returns, employees should be alert to possible fraudulent or identity theft claims ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. These returns do not meet the criteria for identity theft as provided in IRM 25.25.2.11, Identity Theft Scheme Criteria and do not meet the criteria for sending the income documents to verification as provided in IRM 25.25.2.2, Data Mining Screening.

Return Integrity Verification Operations (RIVO) has developed a process to refer groups of current year returns ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ to the Lead Development Center (LDC) or the Return Preparer Coordinator (RPC) for evaluation. These returns may contain any of the following characteristics:

If the return appears suspicious and the "IP" button on the Return Detail Screen in EFDS is lit (active), click on the "IP" button. The spreadsheet will appear with a listing of returns. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Follow the chart below:

When it is determined more research is needed, take the following actions:

After the initial research, follow the chart below for other actions:

Send an email to the lead/manager ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡:

Once the review has been completed by the lead/manager and approved, the lead/manager ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Form 14229, 1040-X Referral Return, is used by Return Integrity Verification Operations (RIVO) to return Form 1040X to Code and Edit in Submission Processing according to information found in the IRM 3.11.6.8, 1040-X Routing Guide.

The Erroneous Referral Routing Form (Form 14230) is for use only by Return Integrity Verification Operations (RIVO) staff to return items not meeting RIVO criteria to the originator.

The chart below can be used to determine the Process Status (PS) of the return in EFDS.