25.23.4. IDTVA Paper Process

(1) Excess Collection File (XSF)

• Prepare Form 8758, Excess Collection File Addition, to transfer payments and/or credits TO the Excess Collection File (XSF) or Form 8765, IDRS Control File Credit Application, to transfer FROM the XSF.

• Use an IDRS control base to monitor the taxpayer’s account to verify posting of payments and/or credits moved TO and/or FROM the XSF.

• See IRM 25.6.1.7.3, Excess Collection File (XSF) and Unidentified Remittance File (URF), for more information.

(2) Manual Refund

• When a manual refund is issued, and there are no other actions required to resolve the case, use an IDRS control base to monitor the account for the posting of TC 840. See below for an example.

• See IRM 25.23.4.10.17, Identity Theft (IDT) - Manual Refunds, for more information.

(3) Moving Specific Year Account

• When Form 12810, Account Transfer Request Checklist, is prepared and sent to Accounting to request the transfer of a tax module from master file to non-master file (TC 370/400 procedures), use an IDRS control base to monitor the account for the posting.

  Reminder: If there is a valid return that must be addressed and an adjustment will be input after the TC 402 posts, the CII case will remain open.

• One IDRS control on the Common Number (CN) module may be used to monitor both sides of the move (From and To TINs).

• Below is a list of information to help with monitoring an account for TC 370/400:

1. CN: A pending TC 971 AC 045 will be present and will post with TC 400. The module will be in a zero balance after posting.

2. CN: The module will have a posted TC 400.

3. IRSN: Once the TC 400 posts on the CN, a TC 370 will be input and pending on the invalid number (IRSN).

4. IRSN: Once the TC 370 posts, all of the transactions you requested to be moved will post.

5. CN: After the TC 370 posts on the IRSN, the CN will show a pending TC 370.

6. CN: When the TC 370 on the CN posts, the REVERSAL transaction codes for all transactions requested to be moved will also post.

• See IRM 25.23.4.9.1.4, Moving Specific Year Account Information, for more information.

(4) Treasury Offset Program (TOP)

• When the Treasury Offset Program (TOP) offset being reversed is more than 6 years old, a manual reversal is required. Use an IDRS control base to monitor the account for posting of the reversal when no other actions are required to resolve the case. See below for an example.

• See IRM 25.23.4.10.10.2, Identity Theft with TOP Offsets, for more information.

(5) Reversal of Lost/Partially Lost Refund

• When a refund was incorrectly moved to the General Ledger (GL) 1545, prepare Form 3245, Posting Voucher - Refund Cancellation or Repayment, and Form 3809, Miscellaneous Adjustment Voucher, to move the credit back to the originating module.

• Use an IDRS control base to monitor for posting of the TC 841 or TC 700 when no other actions are required to resolve the case.

• See IRM 25.23.4.16, Form 3245/3809 Reversals, for more information.

(1) Tax increase for a TC 976/977 return is imminent,

More than 90 days remain before the valid return ASED expires,

A normal adjustment may be input on IDRS.

(2) Tax increase for a TC 976/977 return is imminent,

The valid return ASED on the CN account will expire in 90 days or less,

Complete Form 2859, Request for Quick or Prompt Assessment. Refer to IRM 25.23.4.9.2 IRM 25.23.4.9.2, Statute Imminent Assessments for IDT Cases, for additional information.

(3) The invalid return will be moved to an IRSN,

The ASED on the IRSN return will expire in 180 days or less,

Complete Form 2859, Request for Quick or Prompt Assessment. Refer to IRM 25.23.4.9.2, Statute Imminent Assessments for IDT Cases, for additional information.

(4) The invalid return will be moved to an IRSN,

The ASED has expired,

Refer to IRM 25.23.4.9.1, Determining When Specific Year Account Information Must Be Moved, and its subsections for additional information

(5) The ASED has expired,

The assessment was not timely OR tax was erroneously abated,

The assessment is barred. See IRM 25.23.4.9.3, Addressing Barred Assessments on Identity Theft (IDT) Cases, for account correction and reporting procedures.

(6) Recovery of an erroneous refund before the ASED expires,

The refund was issued to the valid taxpayer,

See IRM 25.6.1.10.2.3, Remedies for Recovering an Erroneous Refund.

(7) An erroneous abatement occurred after the ASED expired,

The credit is still on the account for the valid taxpayer,

Send the credit to the Excess Collection File (XSF) per IRM 25.6.1.10.2.3.1, Recovery of Assessable Erroneous Refunds.

(8) Recovery of an erroneous refund,

The refund was issued to the invalid taxpayer,

Lost refunds on an IDT return should be moved to general ledger (GL) 1545 account. For additional guidance refer to IRM 25.25.4.7, Reversing Identity Theft Lost Refunds.

(1) Identity theft case includes tax offsets,

Follow procedures in IRM 25.23.4.10.10.1, Identity Theft with Tax Offsets.

(2) Identity theft case includes TOP offsets,

Follow procedures in IRM 25.23.4.10.10.2, Identity Theft with TOP Offsets.

(3) When following Category D erroneous refund procedures,

The Erroneous Refund Statute Expiration Date (ERSED) is considered,

Refer to IRM 21.4.5.15.1.1, Statute of Limitations Category D Erroneous Refunds IRC 6532 (b) ERSED.

(1) Offset reversal needed to address the taxpayer’s liability,

Offset resulted from an overpayment of the invalid return,

Follow procedures IRM 25.23.4.10.10, Identity Theft with Offsets.

(2) Balance due module is a Married Filing Joint (MFJ) account,

Offset was applied from a module that does not reflect both spouses’ names,

Follow procedures IRM 25.23.4.10.10, Identity Theft with Offsets.

(3) TAS hardship case(s),

Requests for returning an offset to the originating module,

Follow procedures IRM 25.23.4.10.10.1, Identity Theft with Tax Offsets.

(1) There is a TC 976 present on the account,

The TC 976 is for the return in the case,

The return does not need to be sent to SP for processing.

(2) There is a TC 976 present on the account,

The TC 976 is not for the return in the case,

• Search CII for the return associated with the posted TC 976, and link any related cases.

• For any return that does not have a posted TC 976, follow the procedures throughout the remainder of this IRM, beginning with paragraph (3).

(3) There is no TC 976 present on the account,

The return is present on CII or is an original return from a referring Compliance Function,

• Follow the procedures throughout the remainder of this IRM, beginning with paragraph (3).

(1) The current account ASED and the valid return ASED are both greater than 180 days,

• The account does not require statute protection actions.

(2) The current account ASED and the valid return ASED are both 180 days or less,

• Do not abate tax.

• Input TC 560 before you send the case to SP for processing.

Note: The ASED must post before sending to SP.

• Refer to IRM 25.23.2.5, Statute Protection, for quick assessment procedures.

Reminder: Reference IRM 3.12.179.75.3, UPC 178 Reason Code 2 Assessment Statute Expiration Date (ASED), to prevent an unpostable 178-2.

(3)The ASED for a valid return is expired,

• Do not abate tax.

• See IRM 25.23.4.9.3, Addressing Barred Assessments on Identity Theft (IDT) Cases, to determine if there is a barred assessment and identify the applicable initial case actions required to correct the account.

(4)The ASED for an invalid return that will be moved to an IRSN is 180 days or less but has not expired,

• Do not abate tax.

• Research to determine if an IRSN was previously assigned to the taxpayer.

• Assign a new IRSN if one was not located through research.

• For Compliance IDT cases, contact the DITA team lead to request assignment of a new IRSN if one was not located through research

• Refer to IRM 25.23.2.5, Statute Protection, to complete a quick assessment on the IRSN account.

(1) The TC 150 return has been determined to be a nullity through the Refund Scheme Listing, IRP Data or Schedule C Case Processing, or through verification of an RIVO determination,

The unprocessed return has been validated as filed by the CN owner,

• Edit the unprocessed return per paragraph (9) below.

(2) There is no TC 150 posted,

The unprocessed return has been validated as filed by the CN owner,

• Edit the unprocessed return per paragraph (9) below. Do not post TC 976.

(3) If the unprocessed return has been deemed invalid but does not meet nullity criteria,

The TC 150 return has been validated as filed by the CN owner,

• For Compliance IDT cases, see paragraph (6) below.

• For all other cases, edit the unprocessed return per paragraph (9) below.

(4) If the unprocessed return has been deemed invalid but does not meet nullity criteria,

There is no TC 150 posted,

• For Compliance IDT cases, see paragraph (6) below.

• For all other cases, follow the procedures detailed below:

• Research to determine if an IRSN was previously assigned to the taxpayer.

• Assign a new IRSN if one was not located through research

• Edit the unprocessed return per paragraph (9) below. Do not post TC 976. Replace the TIN on the return with the IRSN assigned to that taxpayer

(1) IDRS CC TXMOD reflects a Master File (MF) status of 02 or 03,

• Refer to IRM 25.23.2.6.5, Closing Identity Theft Cases with Tax Delinquency Inquiries (TDI),

• Note the appropriate TC 59X code in the left margin of the return.

(2) IDRS CC TXMOD reflects an unreversed TC 971 AC 121/124/129,

Input TC 972 AC 121/124/129 to reverse it.

(3) The return being processed is Married Filing Jointly (MFJ),

The current filing status is not MFJ,

• Input TC 594 CC 084 on the secondary TIN to prevent separate TDI activity. Cross reference the primary TIN.

(4) The return being processed is Married Filing Jointly (MFJ),

The current filing status is MFJ with someone other than the spouse on the return,

• Input TC 592 to reverse the TC 594 CC 084 for the invalid return previously processed.

• Input TC 594 CC 084 on the secondary TIN to prevent separate TDI activity. Cross reference the primary TIN.

  Reminder: TC 592 will reverse all TCs 59X on the module. Input of a TC 594 CC 084 cannot be post delayed. If the valid taxpayer is the secondary on a valid MFJ return, monitor the account for one week. After one week, input TC 594 CC 084 to cross reference the correct spouse.

(5) There is a name line change from any filing status to MFJ,

• Update ENMOD prior to sending the return to SP for processing to prevent UPC 166. See IRM 3.12.179.64, UPC 166 Reason Code 0 Filing Status Code (FSC) Mismatch, for additional information.

(6) There is a name line change from MFJ to any other filing status,

The module does not include Self-Employment income for the secondary taxpayer,

• Update ENMOD prior to sending the return to SP for processing to prevent UPC 166. See IRM 3.12.179.64, UPC 166 Reason Code 0 Filing Status Code (FSC) Mismatch, for additional information.

(7) There is a name line change from MFJ to any other filing status,

The module does include Self-Employment income for the secondary taxpayer,

• Address the invalid return.

• If the invalid return meets nullity criteria, input a full back out of the return figures, unless that action will cause a barred statute.

• If the return does not meet nullity criteria, follow procedures in, IRM 25.23.4.7, Non-Streamline Identity Theft (IDT) Case Processing, and move the return to an IRSN. For Compliance IDT cases, see paragraph (6) above.

• Update ENMOD to remove the secondary taxpayer information after the actions taken to nullify or remove the invalid return from the account have posted.

• The remaining actions to adjust the account to the valid return figures will be taken after the TC 976 has posted.

(8) The return is part of a Compliance IDT case,

The case is being worked by a function that addresses unreported income,

• Verify all income belonging to the taxpayer(s) is included on the return to be processed.

• Follow your functional IRM for specific guidelines to address incomplete returns, if necessary.

For campuses with Submission Processing (SP),

• Route the return to your local SP using a Form 1725 or similar local routing slip.

• Include, “Post TC 976 - Do not send to ICT to be imaged”, or similar instructions in the remarks field.

  Exception: If a paper return is received in response to a Letter 5064C, only input, “Post TC 976”, as the remarks.

  Exception: Unprocessed Forms 1040-NR, 1040-SS, and 1040-PR will be sent to Austin Service Center.

• If 40 days have passed, and the TC 976 has not posted, see IRM 25.23.4.6.5.2.2, Unprocessed Returns - 40 Day Suspense Time Frame Expired.

For campuses without Submission Processing (SP),

• Using a Form 3210, route the return to Kansas City SP at:
  Internal Revenue Service
  Stop 6052
  333 W Pershing Road
  Kansas City, MO 64108

• Include, “Post TC 976 - Do not send to ICT to be imaged”, or similar instructions in the remarks field.

  Exception: If a paper return is received in response to a Letter 5064C, only input, “Post TC 976”, as the remarks.

  Exception: Unprocessed Forms 1040-NR, 1040-SS, and 1040-PR will be sent to Austin Service Center.

• If 40 days have passed, and the TC 976 has not posted, see IRM 25.23.4.6.5.2.2, Unprocessed Returns - 40 Day Suspense Time Frame Expired.

(1) A TC 150 is present and the ASED is greater than 90 days,

• Send the return to ICT as an XRET using Form 13503. Refer to the Form 13503 ICT XRET Cover Sheet Sample located on the IDTVA Hub.

(2) A TC 150 is present and the ASED is less than 90 days,

• Create a CII case.

• Send the return for exception scanning.

• Input a TC 971 AC 010 to generate TC 977.

• Once scanned to the case, work following applicable procedures per IRM 21.5.3.4, General Claims Procedures.

(3). No TC 150 is present (i.e., IDT was on secondary TIN, IDT return was Voided/Deleted,

• Follow the procedures beginning at paragraph (2) above.

(1) TIN requirements

• TIN requirements vary depending on the deduction and/or credits claimed on the return.

• Refer to the instructions for the form (tax year specific) Find a product.

• See Table Scenarios (4) and (6) for credits.

(2) Income

• Refer to the instructions for the form (tax year specific). Find a product.

(3) Deductions and Tax computation

• See IRM 21.6.4.4, Working Tax Computation / Accounting Period Changes, and its subsections for deductions, other taxes (i.e., self-employment tax, etc.), and various methods of tax computation.

(4) Non-refundable credits

• These credits reduce tax liability and are generally not refundable.

• Certain credits may become refundable after the tax liability has been brought to zero.

• See IRM 21.6.3.4.1, Nonrefundable Credits Procedures, and its subsections to determine if a form or schedule is required to be provided with the return to claim a specific credit.

(5) Refundable credits

• These credits are refundable.

• For CARES and ARPA credits, see IRM 25.23.4.20, Economic Impact Payment (EIP) and Recovery Rebate Credit (RRC) - General, IRM 25.23.4.21.2, ARPA - Advanced Child Tax Credit (AdvCTC) - General, and/or IRM 25.23.4.21.3, ARPA - Excess Advance Premium Tax Credit (APTC) Repayment Relief.

• For all other refundable credits, see IRM 21.6.3.4.2, Refundable Credits, and its subsections to determine if a form or schedule is required to be provided with the return to claim a specific credit.

(6) Signature

• Proceed to paragraph (3) below.

(1) Unresolved Credit (IDTVA-A)

• The case was closed on IDRS with Category Code IDT1, IDS1, IDT3, IDS3, IDT4, IDT5, IDT6, IDS6, IDT8, or IDS8, but all actions were not taken to fully resolve the account.

• IDTX is now used by IDTVA when a Form 15227, Application for an IP PIN, is received and is also used by other functions. IDT cases previously resolved under the Category Code IDTX will be received when all actions were not taken to fully resolve the account.

  Note: If you cannot identify the original Category Code with which the case was closed, review CC IMFOLA to locate the identity theft adjustment. The first 5 digits of the employee’s IDRS number can be used to determine if the referral was appropriate. Use the IDRS - Unit and USR Database found on SERP Who/Where to determine if the adjustment was input by an IDTVA employee.

(2) Unresolved Credit (Specialty Functions)

• The case was closed on IDRS with Category Code IDI1, IDI2, IDI3, IDI4, IDI5, IDI6, IDI9, or IDII, but all actions were not taken to fully resolve the account.

  Note: If you cannot identify the original Category Code with which the case was closed, review CC IMFOLA to locate the identity theft adjustment. The first 5 digits of the employee’s IDRS number can be used to determine if the referral was appropriate. Use the IDRS - Unit and USR Database found on SERP Who/Where to determine if the adjustment was input by an IDTVA employee.

(3) RIVO Involvement

• AM01 (-R Freeze)

• AM17 (P- Freeze)

• TC 971 with AC 052, AC 121, AC 122, AC 123, AC 124, AC 129, AC 134, AC 140, AC 199, AC 617

• A Computer Condition Code (CCC) "1"

• A CCC "3" and another RIVO marker

• A CC NOREF history with an IDRS control base (open or closed) containing an IDRS assignment number 148XXXXXXX

• TC 971 AC 128 with MISC field "AQCPTC191" or "AQCPTC195"

• Unreversed Taxpayer Protection Program (TPP) indicators; refer to IRM 25.25.6.1.7, Taxpayer Protection Program Overview, for a list of indicators

• Letter 4464C and/or CP 05 notice

• Letter 4415C, TC 971 with AC 044 MISC>CP05A, or Examination correspondence

  Caution: The presence of TC 971 AC 199 does not automatically indicate RIVO involvement. See IRM 25.25.5-2, Transaction Code (TC) 971 Action Code (AC) 199 Miscellaneous (MISC) Field Literals for RIVO, for additional information.

(1)

• No open RIVO IDRS control, or an IDRS control was opened by AMRH, with subsequent adjustment action to reverse the return information by RIVO, Memphis QRP, Brookhaven Pre-Refund Team, or Exam, and

• An unresolved credit remains on the module from a TC 610 or TC 670 payment, and the taxpayer’s valid return is not on MFT 32 or TRDBV does not show GUF Void/Deleted, and

• A Letter 112C requesting a return was sent.

• The taxpayer submits a return in response to the Letter 112C.

(2)

• There is an open IDRS control to RIVO 148NNNNNNN or 065NNNNNNN, or

• There is an open IDRS control to Return Integrity & Compliance Services (RICS), Earned Income Tax Credit (EITC), Refund Tax Compliance (RTC), or Questionable Refund Program (QRPA) 1381NNNNNN.

• An unresolved credit remains on the module with no subsequent adjustment action or activity by RIVO, Memphis QRP, Brookhaven Pre-Refund Team, or Exam, and

• There is a freeze condition that involves a -A Freeze, or there is an IDT issue that was not fully resolved.

(3)

• There is no open RIVO IDRS control and the freeze is due to an External/Bank Lead issue, identified by TC 720.

  Note: The TC 720 amount may be less than the TC 846 if bank fees were deducted.

• An unresolved credit remains on the module, and

• There is a freeze condition that involves a -A Freeze, or there is an IDT issue that was not fully resolved.

(4)

• There is no open RIVO IDRS control and the module contains a TC 971 with AC 134, AC 199, or AC 617.

  Exception: TC 971 with AC 199 with MISC>DPC is not RIVO related.

  Exception: If the module contains an unreversed TC 971 with AC 124, see (6) below in this table.

• An unresolved credit remains on the module with no subsequent adjustment action or activity by RIVO, Memphis QRP, Brookhaven Pre-Refund Team, or Exam, and

• There is a freeze condition that involves a -A Freeze, or there is an IDT issue that was not fully resolved.

(5)

• There is no open RIVO IDRS control with no subsequent adjustment action or activity by RIVO, Memphis QRP, Brookhaven Pre-Refund Team, or Exam,

• An unresolved credit remains on the module and CC ENMOD shows TC 971 with AC 506 with any MISC field that contains the literal RICS, RIVO, AMTAP, or PRP, and

• There is a freeze condition that involves a -A Freeze.

(6)

• There is no open RIVO IDRS control and the module contains TC 971 AC 121 or AC 124.

• An unresolved credit remains on the module, and

• There is a freeze condition that involves a -A Freeze.

(7)

• There is no open RIVO IDRS control, the module contains TC 972 AC 121, and AMS does not show that the taxpayer authenticated.

• An unresolved credit remains on the module, and

• The freeze condition does not involve a -A Freeze.

(8)

• There is no open RIVO IDRS control and the module contains TC 971 AC 123 or AC 129.

• An unresolved credit remains on the module.

(9)

• There is no open RIVO IDRS control and Memphis QRP, or Brookhaven Pre-Refund has made an adjustment, or

• The module is in zero or debit balance.

• There is a freeze condition that involves a -A Freeze, or there is an IDT issue that was not fully resolved.

(10) There is no open RIVO IDRS control and the module contains TC 971 AC 152,

• An unresolved credit remains on the module, the freeze condition does not involve a -A Freeze, and the return includes income/withholding that is not verifiable per IRPTR data.

  Note: Returns with only self-employment income and returns with minimal discrepancies in income and/or withholding should not be referred.

(1) The Credit Transcript referral does not meet IDTVA criteria,

• Return to the originating employee/function. Include the specific reason IDTVA criteria is not met.

(2) The Credit Transcript referral is the result of an unresolved credit due to an IDT issue that was not fully resolved.

• Assign the case to the employee who worked the original case. Include a CII case note that indicates the case is being assigned due to an unresolved credit.

• If the employee who worked the case is no longer in IDTVA, assign the case to the IDTVA employee assigned to work a case for the same taxpayer, when possible.

• Assign the case to the general holding number when the employee who worked the original case is no longer in IDTVA and there is no other existing case.

  Note: When assigning the case to an IDTVA Specialty Function, the Category Code will remain IDT6/IDS6. Update the CII case Priority Code to 2.

(3) The Credit Transcript referral with RIVO involvement meets IDTVA criteria.

• If there is an open case for the same taxpayer, assign the Credit Transcript to the IDTVA employee assigned to work that case.

  Note: When assigning the case to an IDTVA Specialty Function, the Category code will remain IDT6/IDS6. Update the CII case Priority Code to 2.

• Assign the case to the general holding number if there is no other existing case.

(1) You determine the account is impacted by IDT,

• Work the case following normal procedures.

(2) You determine the account is not impacted by IDT,

• Follow normal freeze code procedures. Refer to IRM 21.5.6.4, Freeze Code Procedures.

(1) The -A Freeze is the result of an unresolved IDT issue,

• Work the case following normal procedures.

(2) The module reflects a credit that was not addressed during the resolution of an IDT case, a -A Freeze from an additional return received after the IDT case was closed is present, and there is another CII case for that return.

• Link the cases, and contact the other control to determine ownership of the case.

• If the additional return is an IDT return or the IDTVA employee is trained to work the other program (i.e., DUPF, XRET), the IDTVA employee will take ownership of both cases.

• If the additional return is not an IDT return and the IDTVA employee is not trained to work the other program, the IDTVA employee will resolve the credit, close the IDT6/IDS6 case, and advise the other control of the actions taken.

(3) The -A Freeze is the result of an additional return received after the IDT case was closed, and there is not another CII case for that return,

• Determine if the additional return is an IDT return.

• If the additional return is an IDT return, follow normal procedures to resolve the case.

• If the additional return is not an IDT return, resolve the credit using the procedures outlined in (2) above. Do not address the additional return.

(4) If there is a -A Freeze on a module with RIVO involvement,

• Follow normal procedures to resolve. See IRM 25.23.4.8.2.1, Identity Theft with RIVO Involvement, for additional information.

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A minimum of one additional commonality must be present.

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

A minimum of two additional commonalities must be present.

• ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

A minimum of two additional commonalities must be present.

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  
  ≡ ≡
  
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

A minimum of two additional characteristics must be present.

• ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Caution: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(1) History of self-employment or cross-reference EIN:

A CN ownership determination must be made following existing procedures. See IRM 25.23.4.8, Identity Theft (IDT) Common Number (CN) Ownership and Case Processing Determinations. Resolve the account following applicable streamline/non-streamline procedures based on the determination made.

(2) -E freeze condition with an unreversed TC 810 (may include -L freeze):

Refer to IRM 25.23.4.10.19, Identity Theft (IDT) Cases with -E Freeze, for additional information.

(1) The primary on the assigned case is a secondary on an invalid return OR
the secondary is a primary on an invalid return.

• Create a new case on the XREF TIN using the received date of the assigned case, if a case does not already exist.

• Assign the new or existing case to yourself.

• Link the new or existing case to your assigned case, if not already linked.

• Update the Category Code as needed.

• Address the IDT impacted modules for both TINs utilizing the applicable streamline procedures. See IRM 25.23.4.10, Resolving Identity theft Cases for specific instructions.

(2) The primary on the assigned case is a secondary on a valid return AND the account under the XREF SSN does not reflect an indication of further IDT (e.g., 971-151, 594-084) OR
The secondary is a primary on a valid return AND the account under the XREF SSN does not reflect an indication of further IDT.

Proceed to IRM 25.23.4.10, Resolving Identity Theft (IDT) Cases, to correct the account.

(3) The primary on the assigned case is a secondary on a valid return AND the account under the XREF SSN does reflect an indication of further IDT (e.g., 971-151, 594-084) OR
The secondary is a primary on a valid return AND the account under the XREF SSN does reflect an indication of further IDT.

• Create a new case on the XREF TIN using the received date of the assigned case if a case does not already exist.

• Assign the new or existing case to yourself

• Link the new or existing case to your assigned case, if not already linked.

• Update the Category Code as needed.

• Address the IDT impacted modules for both TINs utilizing the applicable streamline procedures. See IRM 25.23.4.10, Resolving Identity Theft (IDT) Cases, for specific instructions.

• Resolve the new or existing case on the XREF TIN utilizing the applicable procedures in IRM 25.23.4, IDTVA Paper Process.

(4) The secondary has not filed or informed the IRS of IDT (e.g., Form 14039) and there is NO indication of further IDT.

Proceed to IRM 25.23.4.10, Resolving Identity Theft (IDT) Cases, to correct the account.

(5) The secondary has not filed or informed the IRS of IDT (e.g., Form 14039) and there is indication of further IDT.

• Create a new case on the XREF TIN using the received date of the assigned case if a case does not already exist.

• Assign the new or existing case to yourself

• Link the new or existing case to your assigned case, if not already linked.

• Update the Category Code as needed.

• Address the IDT impacted modules for both TINs utilizing the applicable streamline procedures. See IRM 25.23.4.10, Resolving Identity Theft (IDT) Cases, for specific instructions.

(6) The secondary TIN is used on another return as a secondary taxpayer on a valid return and there is NO indication on the XREF TIN of further IDT.

Proceed to IRM 25.23.4.10, Resolving Identity Theft (IDT) Cases, to correct the account.

(7) The secondary TIN is used on another return as a secondary taxpayer on a valid return and there is indication on the XREF TIN of further IDT.

• Create a new case for the further IDT Issue on the XREF TIN.

• Assign the new or existing case to yourself

• Link the new or existing case to your assigned case, if not already linked.

• Address the IDT impacted modules for both TINs utilizing the applicable streamline procedures. See IRM 25.23.4.10, Resolving Identity Theft (IDT) Cases, for specific instructions.

• Resolve the new or existing case on the XREF TIN utilizing the applicable procedures in IRM 25.23.4, IDTVA Paper Process.

14875XXXXX

Generic number for closed CI prior year Transcripts. Taxpayer Relations has forwarded the transcript to the generic number

14876XXXXX

Generic holding number used to input CC NOREF/NOREFE. RIVO is not actively working the case

148XX

Generic number, if the case is not assigned to a specific TE or under the NCAT control

(1) The 2nd return does not match IRPTR, or IRPTR information is not available, and the 2nd return is eligible to be referred to RIVO,

RIVO determined the 1st return to be fraudulent per paragraph (4) above
and
meets all the requirements in paragraph (7),

Perform the following actions:

• Accept the RIVO determination that the original return is fraudulent

• Open a control base to RIVO 1487777777, C# AMTOVERIFY, A using Category Code MXEN

(2) Unresolved credits remain on the module with no subsequent adjustment action or activity by RIVO, Memphis QRP, Brookhaven Pre-Refund Team or Exam,

Freeze condition involves an -A freeze,

Do not open a new control base.
Close all previous erroneous open control bases for 1487500000, 1487599998, 0650199999, and 0654599998.
Also update the activity to" CLSTOIDTVA" This way RIVO will know IDTVA is resolving the case.

(1) Form 14039, police report, or correspondence indicating identity theft is received, there is a TC 971 AC 123 MISC "PREPARER CONTACT" present,

The only difference between the posted return and duplicate return is the refund/direct deposit information,

• Consider the taxpayer submitting the identity theft claim to be the valid taxpayer. Refer to paragraph (7) below.

(2) Form 14039, police report, or correspondence indicating identity theft is received, there is a TC 971 AC 123 MISC "PREPARER CONTACT" present,

There is no difference between the posted return and duplicate return; this is a true duplicate,

• When the name/address, dependents, income/credits, tax preparer/3rd party contact authorization, and refund/direct deposit/balance due information are all consistent with the filing history of the valid taxpayer, or if after researching the account, you cannot find evidence of tax related identity theft, refer to paragraph (6) below.

• When the name/address, dependents, income/credits, tax preparer/3rd party contact authorization, and/or refund/direct deposit/balance due information are not consistent with the filing history of the valid taxpayer, there is a high probability the valid taxpayer has not filed a return. Consider the taxpayer submitting the identity theft claim to be the valid taxpayer. Refer to paragraph (7) below.

(3) Form 14039, police report, or correspondence indicating identity theft is received, there is a TC 971 AC 123 MISC "PREPARER CONTACT" present,

There is only one return present,

• When the name/address, dependents, income/credits, tax preparer/3rd party contact authorization, and refund/direct deposit/balance due information are all consistent with the filing history of the valid taxpayer, refer to paragraph (6) below.

• When the name/address, dependents, income/credits, tax preparer/3rd party contact authorization, and/or refund/direct deposit/balance due information are not consistent with the filing history of the valid taxpayer, there is a high probability the valid taxpayer has not filed a return. Consider the taxpayer submitting the identity theft claim to be the valid taxpayer. Refer to paragraph (7) below.

(4) Form 14039, police report, or correspondence indicating identity theft due to an external business/preparer data breach is received,

TC 971 AC 123 MISC “PREPARER CONTACT” is not present,

• Document your research and determination in a CII case note. Lead/Manager concurrence with the determination must be received and documented in a CII case note prior to taking action on the account.

• Once concurrence is received, follow procedures in the applicable table scenario (above).

(1) Form 14039, police report, or correspondence reporting identity theft is received, there is a TC 971 AC 123 MISC field indicating misuse of tax preparation software present,

The only difference between the posted return and duplicate return is the refund/direct deposit information,

• Consider the taxpayer submitting the identity theft claim to be the valid taxpayer. Refer to paragraph (6) below.

(2) Form 14039, police report, or correspondence reporting identity theft is received, there is a TC 971 AC 123 MISC field indicating misuse of tax preparation software present,

There is no difference between the posted return and duplicate return; this is a true duplicate,

• When the name/address, dependents, income/credits, tax preparer/3rd party contact authorization, and refund/direct deposit/balance due information are all consistent with the filing history of the valid taxpayer, or if after researching the account, you cannot find evidence of tax related identity theft, refer to paragraph (5) below.

• When the name/address, dependents, income/credits, tax preparer/3rd party contact authorization, and/or refund/direct deposit/balance due information are not consistent with the filing history of the valid taxpayer, there is a high probability the valid taxpayer has not filed a return. Consider the taxpayer submitting the identity theft claim to be the valid taxpayer. Refer to paragraph (6) below.

(3) Form 14039, police report, or correspondence reporting identity theft is received, there is a TC 971 AC 123 MISC field indicating misuse of tax preparation software present,

There is only one return present,

• When the name/address, dependents, income/credits, tax preparer/3rd party contact authorization, and refund/direct deposit/balance due information are all consistent with the filing history of the valid taxpayer, refer to paragraph (5) below.

• When the name/address, dependents, income/credits, tax preparer/3rd party contact authorization, and/or refund/direct deposit/balance due information are not consistent with the filing history of the valid taxpayer, there is a high probability the valid taxpayer has not filed a return. Consider the taxpayer submitting the identity theft claim to be the valid taxpayer. Refer to paragraph (6) below.

(4) Form 14039, police report, or correspondence reporting identity theft is received, there is a TC 971 AC 123 MISC field indicating misuse of tax preparation software present,

The are multiple differences between the posted return and duplicate return,

• Follow normal procedures to make an identity theft CN ownership determination without consideration of the TC 971 AC 123 present.

(5) Form 14039, police report, or correspondence indicating identity theft due to tax preparation software misuse is received,

TC 971 AC 123 MISC “PREPARER CONTACT” is not present,

• Document your research and determination in a CII case note. Lead/Manager concurrence with the determination must be received and documented in a CII case note prior to taking action on the account.

(1) A Form 14039, police report, or correspondence has been received,

The claim and posted return contain different addresses,

• If supported by your research, treat the identity theft inquiry as belonging to the valid taxpayer.

• If your research does not support determining in favor of the taxpayer who submitted the inquiry, correspond with both taxpayers to secure necessary documentation to make a determination. Refer to IRM 25.23.4.18.2, Requests for Additional Information (Telephone and/or Written). Include the questionnaire. Refer to IRM 25.23.4.18.2.3, Actions Based on No Response or Taxpayer Responses to Letter 5064C and/or Supplementary Questions Sent to Determine Common Number Ownership, and IRM 25.23.4.18.2.4, Final Stage Review (Associated with Letter 5064C Sent for Common Number Ownership), when the suspense timeframe has passed.

(2) A Form 14039, police report, or correspondence has been received and the return on file also includes an IDT claim,

The claim and posted return contain different addresses,

• Correspond with both taxpayers to secure necessary documentation to make a determination. Refer to IRM 25.23.4.18.2, Requests for Additional Information (Telephone and/or Written). Include the questionnaire. Refer to IRM 25.23.4.18.2.3, Actions Based on No Response or Taxpayer Responses to Letter 5064C and/or Supplementary Questions Sent to Determine Common Number Ownership, and IRM 25.23.4.18.2.4, Final Stage Review (Associated with Letter 5064C Sent for Common Number Ownership), when the suspense timeframe has passed.

(3) A Form 14039, police report, or correspondence has been received,

The claim and posted return contain the same address,

• If supported by your research, treat the identity theft inquiry as belonging to the valid taxpayer.

• If your research does not support a determination of identity theft, see IRM 25.23.4.10.15, No Identity Theft (NOIDT) Determinations.

(4) A Form 14039, police report, or correspondence has been received and the return on file also includes an IDT claim,

The claim and posted return contain the same address,

• Correspond to secure necessary documentation to make a determination. Refer to IRM 25.23.4.18.2, Requests for Additional Information (Telephone and/or Written). Include the questionnaire. Refer to IRM 25.23.4.18.2.3, Actions Based on No Response or Taxpayer Responses to Letter 5064C and/or Supplementary Questions Sent to Determine Common Number Ownership, and IRM 25.23.4.18.2.4, Final Stage Review (Associated with Letter 5064C Sent for Common Number Ownership), when the suspense timeframe has passed.

(1) A Form 14039, police report, or correspondence is included with only one return,

The returns contain different addresses,

• If supported by your research, treat the identity theft inquiry as belonging to the valid taxpayer.

• If your research does not support determining in favor of the taxpayer who submitted the inquiry, correspond with both taxpayers to secure necessary documentation to make a determination. Refer to IRM 25.23.4.18.2, Requests for Additional Information (Telephone and/or Written). Include the questionnaire. Refer to IRM 25.23.4.18.2.3, Actions Based on No Response or Taxpayer Responses to Letter 5064C and/or Supplementary Questions Sent to Determine Common Number Ownership, and IRM 25.23.4.18.2.4, Final Stage Review (Associated with Letter 5064C Sent for Common Number Ownership), when the suspense timeframe has passed.

(2) A Form 14039, police report, or correspondence is included with only one return,

The returns contain the same address,

• If supported by your research, treat the identity theft inquiry as belonging to the valid taxpayer.

• If your research does not support a determination of identity theft, see IRM 25.23.4.10.15, No Identity Theft (NOIDT) Determinations.

(3) A Form 14039, police report, or correspondence is included with multiple returns,

The returns contain the same address,

• Correspond to secure necessary documentation to make a determination. Refer to IRM 25.23.4.18.2, Requests for Additional Information (Telephone and/or Written). Include the questionnaire. Refer to IRM 25.23.4.18.2.3, Actions Based on No Response or Taxpayer Responses to Letter 5064C and/or Supplementary Questions Sent to Determine Common Number Ownership, and IRM 25.23.4.18.2.4, Final Stage Review (Associated with Letter 5064C Sent for Common Number Ownership), when the suspense timeframe has passed.

(4) A Form 14039, police report, or correspondence is received separate from any return, and

Multiple returns have been filed under the common number,

None of the returns contain the same address as the current or previous address provided on the identity theft inquiry,

• If supported by your research, treat the identity theft inquiry as belonging to the valid taxpayer.

• If your research does not support determining in favor of the taxpayer who submitted the inquiry, correspond with all taxpayers to secure necessary documentation to make a determination. Refer to IRM 25.23.4.18.2, Requests for Additional Information (Telephone and/or Written). Include the questionnaire. Refer to IRM 25.23.4.18.2.3, Actions Based on No Response or Taxpayer Responses to Letter 5064C and/or Supplementary Questions Sent to Determine Common Number Ownership, and IRM 25.23.4.18.2.4, Final Stage Review (Associated with Letter 5064C Sent for Common Number Ownership), when the suspense timeframe has passed.

(5) A Form 14039, police report, or correspondence is received separate from any return, and

Multiple returns have been filed under the common number,

At least one (but not all) of the returns contains the same address as the current or previous address provided on the identity theft inquiry,

• If supported by your research, treat the identity theft inquiry and return(s) containing the same address as belonging to the valid taxpayer.

• If your research does not support determining in favor of the taxpayer who submitted the inquiry, correspond with all taxpayers to secure necessary documentation to make a determination. Refer to IRM 25.23.4.18.2, Requests for Additional Information (Telephone and/or Written). Include the questionnaire. Refer to IRM 25.23.4.18.2.3, Actions Based on No Response or Taxpayer Responses to Letter 5064C and/or Supplementary Questions Sent to Determine Common Number Ownership, and IRM 25.23.4.18.2.4, Final Stage Review (Associated with Letter 5064C Sent for Common Number Ownership), when the suspense timeframe has passed.

(6) A Form 14039, police report, or correspondence is received separate from any return, and

Multiple returns have been filed under the common number,

All of the returns contain the same address as the current or previous address provided on the identity theft inquiry,

• Correspond with all taxpayers to secure necessary documentation to make a determination. Refer to IRM 25.23.4.18.2, Requests for Additional Information (Telephone and/or Written). Include the questionnaire. Refer to IRM 25.23.4.18.2.3, Actions Based on No Response or Taxpayer Responses to Letter 5064C and/or Supplementary Questions Sent to Determine Common Number Ownership, and IRM 25.23.4.18.2.4, Final Stage Review (Associated with Letter 5064C Sent for Common Number Ownership), when the suspense timeframe has passed.

(7) More than one Form 14039, police report, or correspondence indicating an identity theft issue under the same TIN have been received,

The reporting taxpayers have different addresses,

• Research the case as a possible Scrambled SSN. See IRM 25.23.4.6.1, Required Research, for additional information.

• Correspond with all taxpayers to secure necessary documentation to make a determination. Refer to IRM 25.23.4.18.2, Requests for Additional Information (Telephone and/or Written). Include the questionnaire. Refer to IRM 25.23.4.18.2.3, Actions Based on No Response or Taxpayer Responses to Letter 5064C and/or Supplementary Questions Sent to Determine Common Number Ownership, and IRM 25.23.4.18.2.4, Final Stage Review (Associated with Letter 5064C Sent for Common Number Ownership), when the suspense timeframe has passed.

(1) Identity theft is suspected, and a claim has not been received (IRSID),

All of the following conditions are met:

• This is the first time one of the taxpayers has used the CN AND the other taxpayer has used the CN for more than one year.

• The filing history is appropriate for the DOB associated with the CN.

• Consider the taxpayer who has used the CN for more than one year to be the valid taxpayer.

• Add a CII case note documenting your research and stating "1st Year Rule" to identify the scenario used to make the determination.

(2) Identity theft is suspected, and a claim has not been received (IRSID),

All of the following conditions are met:

• One of the taxpayers has used the CN for 3 or more years AND the other taxpayer has used the CN for less than 3 years.

• The filing history is appropriate for the DOB associated with the CN.

• Consider the taxpayer who has used the CN for 3 or more years to be the valid taxpayer.

• Add a CII case note documenting your research and stating "3 Year Rule" to identify the scenario used to make the determination.

(3) Identity theft is suspected, and a claim has not been received (IRSID),

All of the following conditions are met:

• Complete and careful research provides reasonable evidence of CN ownership.

• A CN ownership determination cannot be made using scenario (1) or (2).

• Leave a CII case note documenting all research completed, including the evidence that supports your determinations.

• Refer the case for managerial/lead concurrence with the determination made. A CII case note documenting concurrence with the determination must be input prior to taking action to resolve the account.

(4) Identity theft is suspected, and a claim has not been received (IRSID),

All of the following conditions are met:

• Complete and careful research does not result in reasonable evidence of CN ownership.

• A CN ownership determination cannot be made using scenarios (1), (2), or (3).

• Your research does not support a determination of identity theft. Follow procedures in IRM 25.23.4.10.15, No Identity Theft (NOIDT) Determinations

Court Order

Written statement from parent (even if notarized)

• Birth Certificate

• Adoption Documentation

Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent

Foster Care Placement Documentation

Refer questionable foster care placement documentation to ITVA HQ as described in the note below.

• School records

• Proof of medical insurance

(1) The reporting person provides the TIN of the individual they believe committed identity theft,

1. Research the TIN of the individual in question. Use any combination of the following systems and/or IDRS Command Codes (CC) to review the filing history:

   • MeFile

   • ITIN RTS

   • CII

   • AMS

   • TRDBV

   • RTVUE

   • DDBKD/DDBKDN

   Note: Your research is not limited to use of the systems and Command Codes listed above and may extend to other resources available, as applicable.

2. While reviewing the filing history, consider the following:

   • Was the victim claimed as a dependent for the tax year in question?

   • How many years has the victim been claimed as a dependent of the individual in question?

   • What is the relationship between the victim and individual in question?

   • Has the victim filed tax returns as a primary or secondary taxpayer for any of the tax years included in the research period?

   • If the victim has filed returns, did they claim the self-exemption?

(2) The reporting person provides only the name and address of the individual they believe committed identity theft, or

The reporting person provides the last name and last 4 digits of the TIN belonging to the individual they believe committed identity theft,

1. Use IDRS CC NAMES/NAMEI to locate the TIN of the individual in question when the name and address are provided.

2. Use IDRS CC TPIIP to locate the TIN of the individual in question when the last name and last 4 digits of the TIN are provided.

3. If a TIN is located, follow procedures in table scenario (1) above to conduct the necessary research.

4. If a TIN is not located, follow procedures in table scenario (3) below.

(3) The reporting person does not provide the name, address, or TIN of the individual they believe committed identity theft and the claim is for the current or two immediately preceding years,

1. Use IDRS CC DDBKD to determine if the victim has been listed as a dependent of anyone for the current or two immediately preceding years.

2. If a TIN is located, follow procedures in table scenario (1) above to conduct the necessary research.

3. If a TIN is not located, the dependent is not a victim of identity theft. Document your research and No IDT determination in a CII case note. Then follow procedures in IRM 25.23.4.10.15, No Identity Theft (NOIDT) Determinations.

   • If the reporting person is not an authorized third party, refer to IRM 25.23.4.18.1, General IDTVA Letter Procedures, for additional letter requirements.

(4) After consideration of the information available, you are unable to identify a taxpayer claiming the victim as a dependent, and the claim is for a year that is not available on CC DDBKD,

1. Follow procedures in paragraph (8) Table Scenario (1).

(1) The issue is taxpayer identified and your research indicates tax administration is not affected,

1. The CII case will remain controlled on IDRS CC TXMOD.

2. Refer to IRM 25.23.3.2.3, Self-Identified - Non-Tax-Related Identity Theft - IDT4 Overview, to resolve the case.

   Note: If directed to this scenario from paragraph (7) Table Scenario (4), input the appropriate TC 971 AC 504 indicating a manual letter will be issued. Send Letter 4402C. Do not use paragraph A; instead, use an open paragraph for the opening statement. You may use the following special paragraph or similar verbiage:
   "We have reviewed your account and don’t see that your federal income taxes were affected."

(2) Your research indicates use of the dependent’s TIN is the result of a typo or finger error,

1. The dependent is not a victim of identity theft. Document your research and No IDT determination in a CII case note.

2. Follow procedures in IRM 25.23.4.10.15, No Identity Theft (NOIDT) Determinations.

   • Issue a closing Letter 4674C to the dependent as described in IRM 25.23.2.6.6.2. Include paragraph K when the reporting person is not an authorized third party.

   • If the reporting person is not an authorized third party, refer to IRM 25.23.4.18.1, General IDTVA Letter Procedures, for additional letter requirements.

3. In some instances, the dependent will be allowed during original processing, and the taxpayer who incorrectly used the TIN will not be made aware of the misuse through normal math error procedures. When a math error was not set and you can identify the correct address for the individual using the TIN incorrectly, send a Letter 3064C. Include Paragraphs L, M, and X. Use the following special paragraphs to inform the individual of the misuse of the TIN:
   
   Paragraph L: "We reviewed your tax account for the tax periods listed above and found that your tax return includes incorrect information that did not affect the processing of your return."
   Paragraph M (TIN is an SSN): "Our records show you are using an incorrect Social Security Number (SSN) for your dependent(s). Please contact the Social Security Administration (SSA) to verify the correct SSN for your dependent(s)."
   Paragraph M (TIN is an ITIN): "Our records show you are using an incorrect Individual Taxpayer Identification Number (ITIN) for your dependent(s). Please refer to the notice you received informing you of the ITIN assigned to your dependent. If you do not have this notice, you may contact the IRS at 800-829-1040 to request a copy."

(3) Your research indicates the case is a Mixed Entity due to the filing of a return with the CN listed for the primary or secondary taxpayer,

1. The dependent is not a victim of identity theft. Document your research and No IDT determination in a CII case note.

2. Follow procedures in IRM 25.23.4.10.15 , No Identity Theft (NOIDT) Determinations.

(4) Your research indicates the case is a Scrambled SSN issue,

1. Add a CII case note documenting your research and determination.

2. Order the NUMIDENT and complete all necessary actions per IRM 25.23.4.6.1, Required Research.

   • IDTVA-A: Reassign the case using the IDTVA-A CII Reassignment Guide.

   • IDTVA-Specialty: Reassign the case using the IDTVA Specialty CII Reassignment Guide for Non-IDT Cases. Refer to your functional IRM for additional guidance.

(5) Your research indicates there may be an Invalid Joint Election (IJE) issue,

1. Add a CII case note documenting your research and determination.

2. Refer to IRM 25.23.4.8.1.3.1, Invalid Joint Election Consideration.

(6) Your research indicates the individual in question is the dependent’s parent/legal guardian,

1. The dependent is not a victim of identity theft. Document your research and No IDT determination in a CII case note.

2. Follow procedures in IRM 25.23.4.10.15, No Identity Theft (NOIDT) Determinations.

   Exception: If submitted on a Form 3949-A, the case will be routed to Exam. Refer to IRM 25.23.4.6.2(6), IDTVA - Additional Research and Required Actions. Review the case for reroute criteria prior to resolving as dependent related IDT. If it is determined it will be routed to Exam, DO NOT open additional cases on CII.

   • Issue a closing Letter 4674C to the dependent. Include paragraph I. When the dependent is the reporting person and they were claimed by their parent/legal guardian, include paragraph N. In paragraph N, use the following special paragraph:

     Note: In place of (TIN) use Social Security Number or Individual Taxpayer Identification Number, as appropriate.

     "Your (TIN) has not been used in the fraudulent filing of a federal tax return." Include paragraph L when the reporting person is not an authorized third party. Refer to IRM 25.23.4.17, Determining Tax Liability/Form 2209 Instructions, to determine if the dependent has a filing requirement that must be addressed.

   • If the reporting person is not an authorized third party, refer to IRM 25.23.4.18.1, General IDTVA Letter Procedures, for additional letter requirements.

   Reminder: Include information about the taxpayer’s option to request an IP PIN to protect their identity in the future.

(7) Your research indicates the Service allowed a self-exemption in error while processing a return for the dependent,

1. The dependent is not a victim of identity theft. Document your research and No IDT determination in a CII case note.

2. When telephone information is available, attempt to contact the reporting person no less than two times. Document each attempt in a CII case note.

   Note: There must be a reasonable amount of time between the two attempts. For example, another call on a subsequent day constitutes a valid second attempt. If you are able to leave a phone message, allow the reporting person 5 business days to return your call. The second attempt should not be made immediately after a first unsuccessful attempt.

3. If the reporting person is an authorized third party, verify their identity by completing outgoing disclosure. See paragraphs (25) through (27) in IRM 21.1.1.4, Communication Skills, for specific guidance. Take one of the following actions:

   • If disclosure is passed, explain that the Service allowed the dependent’s self-exemption in error. Apologize for the mistake, and advise them the individual who is entitled to claim the dependent will need to file a paper return, including all income, exemptions, dependents, tax, and any credits they are entitled to. Document your conversation in a CII case note.

   • If disclosure is not passed, follow procedures in step (4) below.

4. If the reporting person is not an authorized third party and you are able to reach them by phone, advise them you are working the identity theft case. Explain that you are unable to provide information regarding the dependent in question. Inform them the dependent may authorize you to provide the information verbally after verification of their identity.

5. If the dependent in question is available, verify their identity by completing outgoing disclosure. See paragraphs (25) through (27) in IRM 21.1.1.4, Communication Skills, for specific guidance. Refer to IRM 21.2.1.12, Third-Party Authorization, and IRM 21.3.10.3.5, Oral Disclosure Consent (ODC), for additional disclosure information.

   • If Oral Disclosure Consent is received, when speaking to the reporting person, explain that the Service allowed the dependent’s self-exemption in error. Apologize for the mistake, and advise them the individual who is entitled to claim the dependent will need to file a paper return, including all income, exemptions, dependents, tax, and any credits they are entitled to. Document your conversation in a CII case note.

   • If the dependent does not give consent, explain that the Service allowed the dependent’s self-exemption in error. Apologize for the mistake, and advise them the individual who is entitled to claim them as a dependent will need to file a paper return, including all income, exemptions, dependents, tax, and any credits they are entitled to. Document your conversation in a CII case note.

6. If the dependent is not available, determine an appropriate time to call back. Attempt contact at the agreed upon date and time. If you are unable to reach the reporting taxpayer or dependent at that time, another contact is not required.

7. After contacting the reporting person (or making the necessary attempts), follow procedures in IRM 25.23.4.10.15, No Identity Theft (NOIDT) Determinations.

   • Issue a closing Letter 4674C to the dependent. Select paragraphs L (if the reporting person is not an authorized third party), N, u, w, x, and # (/ for international taxpayers). Use paragraph M to include the suggested wording in IRM 25.23.2.6.6.2. For paragraph t, include the following special paragraph: "We made a mistake when processing your return. We included the self-exemption which you did not request. If someone is entitled to claim you as a dependent, they will need to file a paper return to do so."

   • If the reporting person is not an authorized third party, refer to IRM 25.23.4.18.1, General IDTVA Letter Procedures, for additional letter requirements.

(8) Your research indicates any of the following:

• The victim is listed as the primary or secondary taxpayer on an invalid return.

• The victim is a dependent of their parent/legal guardian and is listed as a dependent on the return of a taxpayer who is not their parent/legal guardian (even when there is a history of being listed as a dependent of that person, the parent/legal guardian has not filed with them for years, or the other person claiming the dependent is also a relative).

• The victim is a dependent of their parent/legal guardian and is listed on an invalid return filed using their parent/legal guardian’s personal information (parent/legal guardian is also a victim of IDT). (This may be a TP identified or IRS identified case.)

• The victim is not a dependent of anyone but is listed as a dependent on a return filed by an individual who is not their parent/legal guardian (including taxpayers listed as dependents by their adult children).

1. Add a CII case note documenting your research and determination.

2. Follow procedures in IRM 25.23.4.10.14, Dependent Related Identity Theft (IDT).

(1) None of the conditions in the bullet-list above are met.

Proceed to IRM 25.23.4.9.1.3, Action Required if Not Moving Specific Year Account Information.

(2) One or more of the conditions in the bullet-list above is/are met.

Proceed to IRM 25.23.4.9.1.4, Moving Specific Year Account Information.