2.4.61. Command Code IDT48/IDT58/RPM48/RPM58/CSO48/CSO58/ELP45

(1) This section provides information on the use of the Integrated Data Retrieval Request System (IDRS), terminal input command code, IDT48/IDT58/RPM48/RPM58/CSO48/CSO58/ELP45. The information in this section is a general guide for the input of content of IDRS.

(2) Purpose: This IRM section provides instructions for inputting command codes IDT48/IDT58/RPM48/RPM58/CSO48/CSO58/ELP45.

(3) Audience: Customer Service Representatives

(4) Policy Owner: The Chief Information Officer (CIO) is responsible for overseeing all aspects of our systems that operate the nation’s tax infrastructure.

(5) Program Owner: IT CIO

(6) Primary: W&I

(7) Program Goals: In support of service-wide efforts to recognize and resolve identity theft issues, while striving to provide a uniform and consistent approach to victim assistance, we are requesting to automate the current manual process for returning and applying a refund credit to a taxpayer’s account that was involved in an ID Theft occurrence. In instances where taxpayers are victims of identity theft, and a tax return is filed fraudulently, the service needs to take the necessary steps to resolve the posted transactions on the valid/true taxpayer’s account. Implementation of the automated process will result in a more expeditious resolution to the taxpayers account and will save on resources that are currently being expended in multiple operating divisions. The ID Theft command codes will process one-sided refund reversal for valid taxpayer affected by ID THEFT, Preparer Misconduct and Child Support Offset addition to fraudulent tax refunds identified through the External Lead Processing. The system will process credit transfers for an IMF and BMF (for IDT48/IDT58 only) taxpayer account while debiting a GENERAL LEDGER ACCOUNT so that affected taxpayers will be identified and given relief more quickly.

(1) TC 841: A pending TC 841 is generated from a successful CC’s IDT48, RPM48 or CSO48 inputted by user to update the Masterfile so that a full refund will be credited to the taxpayer.

(2) TC 700: A pending TC 700 is generated from a successful CC’s IDT58, RPM58 or CSO58 inputted by user to update the Masterfile so that a partial refund will be credited to the taxpayer.

(3) TC 570: An optional pending TC 570 is generated from a successful CC’s IDT58, RPM58 or CSO58 inputted by use r.

(4) TC 720 - IMF: A pending TC 720 is generated from a successful CC ELP45 inputted by user to update the IMF or BMF so that a refund will be credited to the taxpayer.

(5) Quality Review - All transactions are subject to a two day Quality Review.

(6) A Control Base is updated if processing is successful.

(1) The IDT48. IDT58, RPM48, RPM58, CSO48, CSO58 and ELP45 command codes are used to input information relevant to the taxpayer refund.

(2) Validations checks are performed on data from prerequisites TXMOD, ACTON or other ID Theft CC as well as data inputted by users. If invalid conditions are present the input data will be re-displayed, errors will be identified by asterisk next to them and a descriptive error message will be displayed on line 24.

(3) Additional validations will be performed to ensure that the refund reversal will post at Masterfile. If invalid conditions are present then a descriptive error message will be displayed on line 24. Please see error messages in Exhibit 2.4.61-3.

(1) This Command Code is used to reverse a fraudulent refund to the taxpayer affected by ID THEFT for both IMF and BMF.

(2) CC IDT48 must be preceded by Command Code ACTON, TXMOD or another ID Theft CC.

(3) See Exhibit 2.4.61-1 for IDT48 Input Format.

(4) See Exhibit 2.4.61-4 for Error Messages and Error Message Description.

(1) This Command Code is used to reverse a partial refund to taxpayer affected by ID THEFT for both IMF and BMF..

(2) CC IDT58 must be preceded by Command Code ACTON, TXMOD or another ID Theft CC.

(3) If user enters "Y" for GENERATE TC 570 input field, then a TC 570 will be generated if the IDT58 process is successful.

(4) See Exhibit 2.4.61-2 for IDT58 Input Screen.

(5) See fo Exhibit 2.4.61-4 r Error Messages and Error Message Description.

(1) This Command Code is used to post a TC 841 on the account of a taxpayer affected by return preparer misconduct.

(2) RPM48 must be preceded by Command Code ACTON, TXMOD or another ID Theft CC.

(3) See Exhibit 2.4.61-1 for RPM48 Input Screen.

(4) See Exhibit 2.4.61-4 for Error Messages and Error Message Description.

(1) This Command Code is used to post a TC 700 on the account of a taxpayer affected by return preparer misconduct.

(2) RPM58 must be preceded by Command Code ACTON ,TXMOD or another ID Theft CC.

(3) If user enters "Y" for GENERATE TC 570 input field, then a TC 570 will be generated if the RPM58 process is successful.

(4) See Exhibit 2.4.61-1 for RPM58 Input Screen.

(5) See Exhibit 2.4.61-4 for Error Messages and Error Message Description.

(1) This Command Code is used to post a TC841 on the account of a taxpayer affected by child support offset caused by Identity Theft.

(2) CSO48 must be preceded by Command Code ACTON, TXMOD or other ID Theft CC.

(3) SPLIT-REFUND-CD is entered to match the refund to be reversed.

(4) TRANSACTION-AMOUNT must match the refund to be reversed.

(5) TRANSACTION-DATE must match the refund’s date to be reversed.

(6) See Exhibit 2.4.61-1 for CSO48 Input Screen.

(7) See Exhibit 2.4.61-4 for Error Messages and Error Message Description.

(1) This Command Code is used to post a TC 700 on the account of a taxpayer affected by child support offset caused by Identity Theft.

(2) CSO58 must be preceded by Command Code ACTON, TXMOD or another ID Theft CC.

(3) If users enters "Y" for GENERATE TC570 input field, then a TC 570 will be generated if the CSO58 process is successful.

(4) See Exhibit 2.4.61-2 for CSO58 Input Screen.

(5) See Exhibit 2.4.61-4 for Error Messages and Error Message Description.

(1) This Command Code is used to post a TC720 on the account of a taxpayer affected by ID Theft and identified by External Leads Processing.

(2) ELP45 must be preceded by Command Code ACTON, TXMOD or other ID Theft CC.

(3) See Exhibit 2.4.61-3 for ELP45 Input Screen.

(4) See Exhibit 2.4.61-4 for Error Messages and Error Message Description.

(1) An open case control must be assigned to the employee inputting CC IDT48, IDT58, RPM48, RPM58, CSO48 CSO58 or ELP45 with a CASE-STATUS-CD of A (Assigned), S (Suspense) or M (Other or Audit).

(2) If there is an open control assigned to another employee, then CASE-STATUS-CD must be B (Background) or C (Closed). ]’The control history input fields will be generated but the employee inputting CC IDT48, IDT58, RPM48, RPM58, CSO48 CSO58 or ELP45 can input other values for IRS-RCVD-DATE, CTRL-CAT and ACTIVITY.

(1) See Exhibit 2.4.61-5 for IDT/CSO Report that list all IDT/CSO Theft transactions for each cycle.

(2) See Exhibit 2.4.61-6 for RPM Report that list all RPM transactions for each cycle.

(3) See Exhibit 2.4.61-7 for ELADD Report that list all ELADD transactions for each cycle.

(4) SeeExhibit 2.4.61-8 for ELADD Deposit Ticket Summary/EOD17 Run Control that list all DEPOSIT-TICKET-NUM and CREDITS amounts.

(1) Input Screen Format

(1) Input Screen Format

(1) Input Screen Format