25.25.6. Taxpayer Protection Program

1
The account contains a TC 971 AC 123 with a MISC field of "TPP RECOVERY"
and
there is a TC 841 or TC 720 or offset reversal posted to the account.

The account does not contain a TC 971 AC 129.

A TPP letter has not been issued.

• Advise the caller there has been an issue with the processing of their return.

• A letter or notice will be issued if additional information or action is required.

• Advise the caller to allow 4 weeks from the date of the call to receive the letter/notice.

• Document the call in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS).

2

The account contains a TC 971 AC 123 with a MISC field of "TPP RECOVERY"
and
there is a TC 841 or TC 720 or offset reversal posted to the account.

The account contains a TC 971 AC 129.

A TPP letter has been issued. Continue with the TPP authentication procedures, see IRM 25.25.6.3, Taxpayer Protection Program Basic Authentication and Research.

3
The account contains a TC 971 AC 123 with a MISC field of "TPP RECOVERY" and the taxpayer says the financial institution has advised them that the IRS requested the funds back.

It has been more than four weeks since the taxpayer first called and

• there is no credit present
  AND

• there is no open or closed RIVO control
  AND

• there is no TC 971 AC 129 present.

See IRM 25.25.8.7, Responding to Taxpayer Inquiries, paragraph 2 block 9.

4
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1
The call is received on the Non-TPP telephone line

See IRM 25.25.6.1.7.2.1, Disaster Area Procedures for Non-TPP Assistors

2
The call is received on the TPP telephone line

See IRM 25.25.6.1.7.2.2, Disaster Area Procedures for TPP Assistors

3
The correspondence/referral is received in Return Integrity Verification Operations (RIVO)

See IRM 25.25.6.1.7.2.3, Disaster Area Procedures for RIVO TPP Correspondence/Referrals

1
The return is for tax year 2023 or 2022

It is between Cycles1 - 46, see IRM 3.30.123-2, 2024 ECC-MTB Posting Cycles, calendar to check current cycle
(find today’s date to identify the current cycle)

Follow bullet instructions below, if applicable, then go directly to IRM 25.25.6.6.3.1 (4), Box 4, Procedures for Resolving the Account when the Identity Theft Return is Unpostable (UP) 126 Reason Code (RC) "0", to input identity theft actions.

• If the taxpayer attached their return to be processed to the response, take the following actions:
  ♦Detach the taxpayer identification number (TIN) owner’s return, all necessary return attachments (including a Form 14039, Identity Theft Affidavit), and the envelope from the reply. Use an RIVO stamp or hand write "RIVO" on the return in the upper left-hand corner.
  ♦If not already present, edit the return received date, see IRM 3.11.3.8.2.1, Types of Received Dates, when editing a received date on a return.
  ♦In RED ink (when possible), make the following edits to the return. Edit special processing code (SPC) "B" on the taxpayer’s return and route for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents.
  ♦Close the RIVO correspondence control base with an activity field of "RTN2PROC".

• If no return for the taxpayer is attached, but a Form 14039, with an original signature is attached, route the form to Alpha Files, see IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

Exception: If the Form 14039 is viewable in AMS images, destroy the form as classified waste.

• Input/Update Electronic Fraud Detection System (EFDS) notes as appropriate.

• Document the authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

• Destroy the notice or letter as classified waste.

• If no return is being sent for processing, close the RIVO correspondence control base with an activity field of "IDTRTN".

2
ANY tax year return (CURRENT OR PRIOR YEAR) deemed an identity theft return

It is between Cycle 47 - 52, see IRM 3.30.123-2, 2024 ECC-MTB Posting Cycles, calendar to check current cycle
(find today’s date to identify the current cycle)

• Follow bullet procedures below and then refer to IRM 25.25.6.6.3.1 (4) Box 5, Procedures for Resolving the Account when the Identity Theft Return is Unpostable (UP) 126 Reason Code (RC) 0 to Delete the identity theft return. Disregard instructions stating to advise the taxpayer.

• All edits made on the return being sent to SP for processing must be made in “RED” ink, when possible.

• If the taxpayer attached their return to be processed to the response, take the following actions:

• Detach the taxpayer identification number (TIN) owner’s return

• All necessary return attachments (including a Form 14039, Identity Theft Affidavit), and the envelope from the reply.

• Use an RIVO stamp or hand write "RIVO" on the return in the upper left-hand corner.
  ♦If not already present, edit the return received date, see IRM 3.11.3.8.2.1, Types of Received Dates, when editing a received date on a return.
  ♦Make the following edits to the return. Edit special processing code (SPC) "B" on the taxpayer’s return and route for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents.
  ♦Close the RIVO correspondence control base with an activity field of "RTN2PROC".

• If no return for the taxpayer is attached, but a Form 14039, with an original signature is attached, route the form to Alpha Files, see IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

Exception: If the Form 14039 is viewable in AMS images, destroy the form as classified waste.

• Input/Update Electronic Fraud Detection System (EFDS) notes as appropriate.

• Document the authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

• Destroy the notice or letter as classified waste.

• If no return is being sent for processing, close the RIVO correspondence control base with an activity field of "IDTRTN".

3
The return is for tax year 2021 or prior.

It is between Cycle 1 - 46, see IRM 3.30.123-2, 2024 ECC-MTB Posting Cycles, calendar to check the current cycle
(find today’s date to identify the current cycle)

Follow bullet procedures below and then refer to IRM 25.25.6.6.3.1, Procedures for Resolving the Account when the Identity Theft Return is Unpostable (UP) 126 Reason Code (RC) "0" to Delete the identity theft return. Disregard instructions stating to advise the taxpayer.

• All edits made on the return being sent to SP for processing must be made in “RED” ink, when possible.

• If the taxpayer attached their return to be processed to the response, take the following actions:

• Detach the TIN owner’s return, all necessary return attachments (including a Form 14039, and the envelope from the reply. Use an RIVO stamp or hand write "RIVO" on the return in the upper left-hand corner.

• If not already present, edit the return received date, see IRM 3.11.3.8.2.1, Types of Received Dates, when editing a received date on a return.

• Make the following edits to the return. Edit SPC "B" on the taxpayer’s return and route for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents.

Note: If the Assessment Statute Expiration Date (ASED) is imminent (within 90 days) or has expired, see IRM 25.25.6.9, RIVO Statute Procedures for TPP Returns.

• If no return for the taxpayer is attached, but a Form 14039, with an original signature is attached, route the form to Alpha Files, see IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

Exception: If the Form 14039 is viewable in AMS images, destroy the form as classified waste.

• Input/Update EFDS notes as appropriate.

• Document the authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

• Destroy the notice or letter as classified waste.

• Close the RIVO correspondence control base with an activity field of "IDTRTN" or "RTN2PROC", as appropriate.

1
The account contains an unreversed transaction code TC 971 action code AC 527 on command code CC ENMOD

• Input a TC 972 AC 129, see Exhibit 25.25.6-6, Transaction Code TC 972 Action Code AC 121, Action Code AC 124, or Action Code AC 129 Input Screen. The TC 972 AC 129 must contain the MISC field, showing the last six digits of the return DLN and IDT literal. The underscore must be used, as shown, Last 6 DLN_IDT.
  Ex. MISC> 123456_IDT

• Do not open a control base.

• If the account contains an unreversed TC 971 AC 121 or TC 971 AC 124 (the document locator number (DLN) in the MISC field of the TC 971 AC 124 matches the DLN of the identity theft return), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-6, Transaction Code TC 972 Action Code AC 121, Action Code AC 124, or Action Code AC 129 Input Screen.

• See IRM 25.23.2.8.6.1.1,Resolving Tax-Related Accounts with TC 971 AC 527.

• Send a Letter 4674C Identity Theft Post-Adjustment Victim Notification Letter, to the verified address. Use the return address code "TP" and the signature code "KA."

• Use suggested paragraphs “"C7acwy&" as applicable. For International taxpayers, use paragraphs C7acwy: Do not include any paragraph referring the taxpayer to the online IPPIN service.

• Verify the taxpayer's address and update, as necessary.

• For identity theft (IDT) returns with a filing status of married filing jointly (MFJ) and the taxpayers (TPs) normally file MFJ, update the address for both TPs.

• For IDT returns with a filing status of MFJ and the TPs are unrelated, update the address for the TP responding. Do not change the address for the other TP.

• Use the return address code "TP" and the signature code "KA".

• For IDT returns with a filing status of MFJ and the TPs normally file MFJ, address the letter to both TPs.

• For IDT returns with a filing status of MFJ and the TPs are unrelated, only send the letter to the TP responding. Do not send a letter to the other TP.

• For IDT returns with a filing status of MFJ and the TPs normally file MFJ, input a TC 971 AC 506 with the MISC field "WI AM OTHER" as applicable, on both accounts.

• For IDT returns with a filing status of MFJ and the TPs are unrelated, input the MISC field "WI AM OTHER" for the TP responding. Input the MISC field of "WI PRP DDB" for the other TP.

• All edits made on the return being sent to SP for processing must be made in “RED” ink, when possible.

• If a return is attached to the response, then detach the TIN owner’s return, all necessary return attachments (including a Form 14039), and the envelope from the reply.

• Use an RIVO stamp or hand write "RIVO" on the return in the upper left-hand corner.

• If not already present, edit the return received date, see IRM 3.11.3.8.2.1, Types of Received Dates, when editing a received date on a return.

• Make the following edits to the return. Edit SPC "B" on the taxpayer’s return and route for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents.

• If no return for the taxpayer is attached, but a Form 14039, with an original signature is attached, associate the Form 14039 to the DLN of the TC 150 (paper returns only), otherwise route the Form 14039 to Alpha Files, see IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

Exception: If the Form 14039 is viewable in AMS images, destroy the form as classified waste.

• Document the authentication results, and other comments in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issue for Taxpayer Protection Program (TPP) Inquiries.

• Destroy the notice or letter as classified waste.

• Close the RIVO correspondence control base with an activity field of "IDTRTN" or "RTN2PROC", as appropriate.

2
The account does not contain an unreversed TC 971 AC 527 on CC ENMOD

• Input a TC 972 AC 129, see Exhibit 25.25.6-6, Transaction Code TC 972 Action Code AC 121, Action Code AC 124, or Action Code AC 129 Input Screen. The TC 972 AC 129 must contain the MISC field, showing the last six digits of the return DLN and IDT literal. The underscore must be used, as shown, Last 6 DLN_IDT
  Ex. MISC> 123456_IDT

• Do not open a control base

• If the account contains an unreversed TC 971 AC 121 or TC 971 AC 124 (the DLN in the MISC field of the TC 971 AC 124 matches the DLN of the identity theft return), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-6, Transaction TC 972 Action Code AC 121, Action Code AC 124, or Action Code AC 129 Input Screen.

• Verify the taxpayer's address and update, as necessary.

• For identity theft (IDT) returns with a filing status of married filing jointly (MFJ) and the taxpayers (TPs) normally file MFJ, update the address for both TPs.

• For IDT returns with a filing status of MFJ and the TPs are unrelated, update the address for the TP responding. Do not change the address for the other TP.

• Send a Letter 4674CIdentity Theft Post-Adjustment Victim Notification Letter, to the verified address. Use the return address code "TP" and the signature code "KA".

• Use suggested paragraphs C7acwy& as applicable. For International taxpayers, use paragraphs C7acwy:. Do not include any paragraph referring the taxpayer to the online IPPIN service.

• For IDT returns with a filing status of MFJ and the TPs normally file MFJ, address the letter to both TPs.

• For IDT returns with a filing status of MFJ and the TPs are unrelated, only send the letter to the TP responding. Do not send a letter to the other TP.

• Input a TC 971 AC 506 with MISC field "WI PRP OTHER1" per Exhibit 25.25.4-1, Miscellaneous Fields Used When Inputting Transaction Code TC 971 Action Code AC 506.

• For IDT returns with a filing status of MFJ and the TPs normally file MFJ, input a TC 971 AC 506 with the MISC field "WI PRP OTHER1", on both accounts.

• For IDT returns with a filing status of MFJ and the TPs are unrelated, input the MISC field "WI PRP OTHER1" for the TP responding. Input the MISC field of "WI PRP DDB" for the other TP.

• All edits made on the return being sent to SP for processing must be made in “RED” ink, when possible.

• If a return is attached to the response, then detach the TIN owner’s return, all necessary return attachments (including a Form 14039), and the envelope from the reply. Use an RIVO stamp or hand write "RIVO" on the return in the upper left-hand corner.

• If not already present, edit the return received date, see IRM 3.11.3.8.2.1, Types of Received Dates, when editing a received date on a return.

• Make the following edits to the return. Edit SPC "B" on the taxpayer’s return and route for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents.

• If no return for the taxpayer is attached, but a Form 14039, with an original signature is attached, associate the Form 14039 to the DLN of the TC 150 (paper returns only), otherwise route the Form 14039 to Alpha Files, see IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

Exception: If the Form 14039 is viewable in AMS images, destroy the form as classified waste.

• Document the authentication results, and other comments in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

• Destroy the notice or letter as classified waste.

• Close the RIVO correspondence control base with an activity field of "IDTRTN" or "RTN2PROC", as appropriate.

1
The account contains an unreversed transaction code TC 971 action code AC 527 on command code CC ENMOD

• If the account contains an unreversed TC 971 AC 121 or TC 971 AC 124 (the DLN in the MISC field of the TC 971 AC 124 matches the DLN of the identity theft return), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-6, Transaction TC 972 Action Code AC 121, Action Code AC 124, or Action Code AC 129 Input Screen.

• Verify the taxpayer’s address and update, as necessary.

• For identity theft (IDT) returns with a filing status of married filing jointly (MFJ) and the taxpayers (TPs) normally file MFJ, update the address for both TPs.

• For IDT returns with a filing status of MFJ and the TPs are unrelated, update the address for the TP responding. Do not change the address for the other TP.

• Send a Letter 4674C, Identity Theft Post-Adjustment Victim Notification Letter, to the verified address. Use the return address code "TP" and the signature code "KA".

• Use suggested paragraphs C7acwy& as applicable. For International taxpayers, use paragraphs C7acwy:. Do not include any paragraph referring the taxpayer to the online IPPIN service.

• See IRM 25.23.2.8.6.1.1,Resolving Tax-Related Accounts with TC 971 AC 527.

• For IDT returns with a filing status of MFJ and the TPs normally file MFJ, address the letter to both TPs.

• For IDT returns with a filing status of MFJ and the TPs are unrelated, only send the letter to the TP responding. Do not send a letter to the other TP.

• For IDT returns with a filing status of MFJ and the TPs normally file MFJ, input a TC 971 AC 506 with the MISC field "WI AM OTHER" on both accounts.

• For IDT returns with a filing status of MFJ and the TPs are unrelated, input the MISC field "WI AM OTHER" for the TP responding. Input the MISC field of "WI PRP DDB" for the other TP.

• All edits made on the return being sent to SP for processing must be made in “RED” ink, when possible.

• If a return is attached to the response, then detach the TIN owner’s return, all necessary return attachments (including a Form 14039), and the envelope from the reply. Use an RIVO stamp or hand write "RIVO" on the return in the upper left-hand corner.

• If not already present, edit the return received date, see IRM 3.11.3.8.2.1, Types of Received Dates, when editing a received date on a return.

• Make the following edits to the return. Edit special processing code (SPC) "B" on the taxpayer’s return and route for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents.

Note: If the Assessment Statute Expiration Date (ASED) is imminent (within 90 days) or has expired, see IRM 25.25.6.9, RIVO Statute Procedures for TPP Returns.

• If no return for the taxpayer is attached, but a Form 14039, with an original signature is attached, route the Form 14039 to Alpha Files, see IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

Exception: If the Form 14039 is viewable in AMS images, destroy the form as classified waste.

• Document the authentication results, and other comments in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

• Input/update Electronic Fraud Detection System (EFDS) notes as appropriate.

• Destroy the notice or letter as classified waste.

• Close the RIVO correspondence control base with an activity field of "IDTRTN" or "RTN2PROC", as appropriate.

2
The account does not contain an unreversed TC 971 AC 527 on CC ENMOD

• If the account contains an unreversed TC 971 AC 121 or TC 971 AC 124 (the DLN in the MISC field of the TC 971 AC 124 matches the DLN of the identity theft return), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-6, Transaction TC 972 Action Code AC 121, Action Code AC 124, or Action Code AC 129 Input Screen.

• Verify the taxpayer's address and update, as necessary.

• For identity theft (IDT) returns with a filing status of married filing jointly (MFJ) and the taxpayers (TPs) normally file MFJ, update the address for both TPs.

• For IDT returns with a filing status of MFJ and the TPs are unrelated, update the address for the TP responding. Do not change the address for the other TP.

• Send a Letter 4674C, Identity Theft Post-Adjustment Victim Notification Letter to the verified address. Use the return address code "TP" and the signature code "KA".

• Use suggested paragraphs C7acwy& as applicable. For International taxpayers, use paragraphs C7acwy:. Do not include any paragraph referring the taxpayer to the online IPPIN service.

• For IDT returns with a filing status of MFJ and the TPs normally file MFJ, address the letter to both TPs.

• For IDT returns with a filing status of MFJ and the TPs are unrelated, only send the letter to the TP responding. Do not send a letter to the other TP.

• Input a TC 971 AC 506 with MISC field "WI PRP OTHER1" per Exhibit 25.25.4-1, Miscellaneous Fields Used When Inputting Transaction Code TC 971 Action Code AC 506.

• For IDT returns with a filing status of MFJ and the TPs normally file MFJ, input a TC 971 AC 506 with the MISC field "WI PRP OTHER1" on both accounts.

• For IDT returns with a filing status of MFJ and the TPs are unrelated, input the MISC field "WI PRP OTHER1" for the TP responding. Input the MISC field of "WI PRP DDB" for the other TP.

• All edits made on the return being sent to SP for processing must be made in “RED” ink, when possible.

• If a return is attached to the response, then detach the TIN owner’s return, all necessary return attachments (including a Form 14039), and the envelope from the reply. Use an RIVO stamp or hand write "RIVO" on the return in the upper left-hand corner.

• If not already present, edit the return received date, see IRM 3.11.3.8.2.1, Types of Received Dates, when editing a received date on a return.

• Make the following edits to the return. Edit SPC "B" on the taxpayer’s return and route for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents.

Note: If the Assessment Statute Expiration Date (ASED) is imminent (within 90 days) or has expired, see IRM 25.25.6.9, RIVO Statute Procedures for TPP Returns.

• If no return for the taxpayer is attached, but a Form 14039, with an original signature is attached, route the Form 14039 to Alpha Files, see IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

Exception: If the Form 14039 is viewable in AMS images, destroy the form as classified waste.

• Document the authentication results, and other comments in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS), select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

• Input/update EFDS notes as appropriate.

• Destroy the notice or letter as classified waste.

• Close the RIVO correspondence control base with an activity field of "IDTRTN" or "RTN2PROC", as appropriate.

1
The identity theft returns are unpostable (UP) 126 reason code (RC) "0"

See IRM 25.25.6.6.3.1, Procedures for Resolving the Account when the Identity Theft Return is Unpostable (UP) 126 Reason Code (RC) "0". Disregard instructions stating to advise the taxpayer.

• All edits made on the return being sent to SP for processing must be made in “RED” ink, when possible.

• If the taxpayer attached their return to be processed to the response, take the following actions:

• Detach the taxpayer identification number (TIN) owner’s return, all necessary return attachments (including a Form 14039), and the envelope from the reply. Use an RIVO stamp or hand write "RIVO" on the return in the upper left-hand corner.

• If not already present, edit the return received date, see IRM 3.11.3.8.2.1, Types of Received Dates, when editing a received date on a return.

• Make the following edits to the return. Edit special processing code (SPC) "B" on the taxpayer’s return and route for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents.

Note: If the Assessment Statute Expiration Date (ASED) is imminent (within 90 days) or has expired, see IRM 25.25.6.9, RIVO Statute Procedures for TPP Returns.

• If no return for the taxpayer is attached, but a Form 14039, with an original signature is attached, route the Form 14039 to Alpha Files, see IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

Exception: If the Form 14039 is viewable in AMS images, destroy the form as classified waste.

• Input/Update EFDS notes as appropriate.

• Destroy the notice or letter as classified waste.

• Document the authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

• Close the RIVO correspondence control base with an activity field of "IDTRTN" or "RTN2PROC".

2
The identity theft returns are posted or are UP 147 and the account contains an unreversed TC 971 AC 129

See IRM 25.25.6.6.3.2, Procedures for Resolving the Account when the Identity Theft Return is Posted or is Unpostable 147 and the Account contains an Unreversed Taxpayer Protection Program (TPP) Indicator. Disregard instructions stating to advise the taxpayer.

• All edits made on the return being sent to SP for processing must be made in “RED” ink, when possible.

• If the taxpayer attached their return to be processed to the response, take the following actions:

• Detach the TIN owner’s return, all necessary return attachments (including a Form 14039), and the envelope from the reply. Use an RIVO stamp or hand write "RIVO" on the return in the upper left-hand corner.

• If not already present, edit the return received date, see IRM 3.11.3.8.2.1, Types of Received Dates, when editing a received date on a return.

• Make the following edits to the return. Edit SPC "B" on the taxpayer’s return and route for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents.

Note: If the Assessment Statute Expiration Date (ASED) is imminent (within 90 days) or has expired, see IRM 25.25.6.9, RIVO Statute Procedures for TPP Returns.

• If no return for the taxpayer is attached, but a Form 14039, with an original signature is attached, associate the Form 14039 to the DLN of the TC 150 (paper returns only), otherwise route the Form 14039 to Alpha Files, see IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

Exception: If the Form 14039 is viewable in AMS images, destroy the form as classified waste.

• Input/Update EFDS notes as appropriate.

• Add a note using CC UPDIS asking SP to close the unpostable, based on the RIVO correspondence case. RIVO employee will not close the unpostable 147.

• Document the authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

• Destroy the notice or letter as classified waste.

• Close the RIVO correspondence control base with an activity field of "IDTRTN" or "RTN2PROC".

3
The identity theft returns are posted to MFT 32
or
archived or deleted (the returns were never processed and are not posted to MFT 30 or MFT 32)

See IRM 25.25.6.6.3.3, Procedures for Resolving the Account when the Identity Theft Return is Posted on MFT 32 or has been Archived. Disregard instructions stating to advise the taxpayer.

• All edits made on the return being sent to SP for processing must be made in “RED” ink, when possible.

• If the taxpayer attached their return to be processed to the response, take the following actions:

• Detach the TIN owner’s return, all necessary return attachments (including a Form 14039), and the envelope from the reply. Use an RIVO stamp or hand write "RIVO" on the return in the upper left-hand corner.

• If not already present, edit the return received date, see IRM 3.11.3.8.2.1, Types of Received Dates, when editing a received date on a return.

• Make the following edits to the return. Edit SPC "B" on the taxpayer’s return and route for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents.

Note: If the Assessment Statute Expiration Date (ASED) is imminent (within 90 days) or has expired, see IRM 25.25.6.9, RIVO Statute Procedures for TPP Returns.

• If no return for the taxpayer is attached, but a Form 14039, with an original signature is attached, route the Form 14039 to Alpha Files, see IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

Exception: If the Form 14039 is viewable in AMS images, destroy the form as classified waste.

• Input/Update EFDS notes as appropriate.

• Document the authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

• Destroy the notice or letter as classified waste.

• Close the RIVO correspondence control base with an activity field of "IDTRTN" or "RTN2PROC".

4
The account contains identity theft returns that are:

• UP 126 RC "0"

• Unpostable 147 and the account contains an unreversed TC 971 AC 129

• Posted to MFT 30 and the refund is held or lost (the account may or may not contain an unreversed TC 971 AC 129)

• Posted to MFT 32
  or
  Archived/Deleted (the return was never processed- and the return is not posted to MFT 30 as a TC 150 or on MFT 32 as a TC 976)

See IRM 25.25.6.5.2.3, Multiple Returns and the Taxpayer Did Not File Any of the Returns. Disregard instructions stating to advise the taxpayer.

• All edits made on the return being sent to SP for processing must be made in “RED” ink, when possible.

• If the taxpayer attached their return to be processed to the response, take the following actions:

• Detach the TIN owner’s return, all necessary return attachments (including a Form 14039), and the envelope from the reply. Use an RIVO stamp or hand write "RIVO" on the return in the upper left-hand corner.

• If not already present, edit the return received date, see IRM 3.11.3.8.2.1, Types of Received Dates, when editing a received date on a return.

• Make the following edits to the return. Edit SPC "B" on the taxpayer’s return and route for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents.

Note: If the Assessment Statute Expiration Date (ASED) is imminent (within 90 days) or has expired, see IRM 25.25.6.9, RIVO Statute Procedures for TPP Returns.

• If no return for the taxpayer is attached, but a Form 14039, with an original signature is attached, associate the Form 14039 to the DLN of the TC 150 (paper returns only), otherwise route the Form 14039 to Alpha Files, see IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

Exception: If the Form 14039 is viewable in AMS images, destroy the form as classified waste.

• Input/Update EFDS notes as appropriate.

• If there is an Unpostable 147, add a note using CC UPDIS for SP to close their unpostable based on the RIVO correspondence case. RIVO employee will not close the unpostable 147.

• Document the authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

• Destroy the notice or letter as classified waste.

• Close the RIVO correspondence control base with an activity field of "IDTRTN" or "RTN2PROC".

The account shows the following actions

• The identity theft return posted as the TC 150 on MFT 30 but was backed out.

• The account will show a TC 290/291

• An Open/Closed control with RIVO IDRS 148xxxxxxx

No - A freeze is present on the year in question
And
No subsequent return is found for the year in question (Research IDRS for other returns, such as Unpostable 1260 with different DLN, TC 976 on MFT 30 or 1040X return)

• Close all open RIVO controls and any non-RIVO unpostable controls related to the TC 971 AC 111 unpostable transaction (UNP 1680 or UNP 1735).

• Do not close any non-related case controls

The account shows the following actions

• The identity theft return posted as the TC 150

• Verify the DLN of the UNP 126 and the TC 971 AC 111 MISC field match

There is an open Identity theft case control (i.e., IDT1 or IDT3) with or without a lost refund

• Close all RIVO control bases

The account shows the following actions

• The identity theft return posted as the TC 150

• Verify the DLN of the UNP 126 and the TC 971 AC 111 MISC field match

No - A freeze is present on the year in question
And
No subsequent return is found for the year in question (Research IDRS for other returns, such as Unpostable 1260 with different DLN, TC 976 on MFT 30 or 1040X return)

For 2021 and 2020 accounts follow the procedures below to back out the return.

• Follow IRM 25.25.4.5, Identity Theft Category 7 - Single Return/Deceased/X-REF - No Lost Refund Process orIRM 25.25.4.6, Identity Theft Category 7 - Single Return/Deceased/X-REF - Lost Refund Process

• Close all open RIVO controls and any non-RIVO unpostable controls related to the TC 971 AC 111 unpostable transaction (UNP 1680 or UNP 1735).

The account shows the following actions

• The identity theft return posted as the TC 150

• Verify the DLN of the UNP 126 and the TC 971 AC 111 MISC field match

MFT 32 module shows the identity theft return posted as a TC 976 (verify the DLN of the UNP 126 and the TC 971 AC 111 match the TC 976 on MFT 32 to ensure the identity theft return was moved).

For 2021 and 2020 accounts follow the procedures below to back out the return.

• Follow IRM 25.25.4.5, Identity Theft Category 7 - Single Return/Deceased/X-REF - No Lost Refund Process orIRM 25.25.4.6, Identity Theft Category 7 - Single Return/Deceased/X-REF - Lost Refund Process

• Close all open RIVO controls and any non-RIVO unpostable controls related to the TC 971 AC 111 unpostable transaction (UNP 1680 or UNP 1735).

Account may show the following actions

• A TC 150 is NOT posted, but the account shows, a
  CU 150
  OR
  DJ 150
  OR
  DP 150
  with DLN of the identity theft return in question
  

MFT 32 module shows the identity theft return posted as a TC 976 (verify the DLN of the UNP 126 and the TC 971 AC 111 match the TC 976 on MFT 32 to ensure the identity theft return was moved).

• For accounts where the Id theft return is CU 150, DJ 150 or DP 150, close all open RIVO controls and any non-RIVO unpostable controls related to the TC 971 AC 111 unpostable transaction (UNP 1680 or UNP 1735).

Account may show the following actions

• A valid TC 150 posted to MFT 30

• Verify the DLN does NOT match the identity theft return

MFT 32 module shows the identity theft return posted as a TC 976 (verify the DLN of the UNP 126 and the TC 971 AC 111 match the TC 976 on MFT 32 to ensure the identity theft return was moved).

Close all open RIVO controls and any non-RIVO unpostable controls related to the TC 971 AC 111 unpostable transaction (UNP 1680 or UNP 1735).

1
The account contains an unreversed transaction code TC 971 action code AC 527 on command code CC ENMOD

• Follow IRM 25.25.4.5, Identity Theft Category 7 — Single Return/Deceased/X-REF - No Lost Refund Process, for backing out the return and taking other applicable actions. In addition, review bullets below for additional actions.

• If the account contains an unreversed TC 971 AC 121 or TC 971 AC 124 (the document locator number (DLN) in the MISC field of the TC 971 AC 124 matches the DLN of the identity theft return), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-6, Transaction Code TC 972 Action Code AC 121, Action Code AC 124, or Action Code AC 129 Input Screen.

• When sending Letter 4674C Identity Theft Post-Adjustment Victim Notification Letter, to the verified address.

• Use suggested paragraphs “"C7acwy&" as applicable. For International taxpayers, use paragraphs C7acwy: Do not include any paragraph referring the taxpayer to the online IPPIN service.

• Verify the taxpayer's address and update, as necessary.

• For identity theft (IDT) returns with a filing status of married filing jointly (MFJ) and the taxpayers (TPs) normally file MFJ, update the address for both TPs.

• For IDT returns with a filing status of MFJ and the TPs are unrelated, update the address for the TP responding. Do not change the address for the other TP.

• Use the return address code "TP" and the signature code "KA".

• For IDT returns with a filing status of MFJ and the TPs normally file MFJ, address the letter to both TPs.

• For IDT returns with a filing status of MFJ and the TPs are unrelated, only send the letter to the TP responding. Do not send a letter to the other TP.

• For IDT returns with a filing status of MFJ and the TPs are unrelated, input the MISC field "WI AM OTHER" for the TP responding. Input the MISC field of "WI PRP DDB" for the other TP.

• All edits made on the return being sent to SP for processing must be made in “RED” ink, when possible.

• If a return is attached to the response, then detach the TIN owner’s return, all necessary return attachments (including a Form 14039), and the envelope from the reply.

• Use an RIVO stamp or hand write "RIVO" on the return in the upper left-hand corner.

• If not already present, edit the return received date, see IRM 3.11.3.8.2.1, Types of Received Dates, when editing a received date on a return.

• Make the following edits to the return. Edit SPC "B" on the taxpayer’s return and route for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents.

• If no return for the taxpayer is attached, but a Form 14039, with an original signature is attached, associate the Form 14039 to the DLN of the TC 150 (paper returns only), otherwise route the Form 14039 to Alpha Files, see IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

Exception: If the Form 14039 is viewable in AMS images, destroy the form as classified waste.

• Document the authentication results, and other comments in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issue for Taxpayer Protection Program (TPP) Inquiries.

• Once actions are completed, close your assigned case control with an activity field of "IDTRTN"

• Open a control base to FRP team for the release of the -E freeze
  C#,REQ_FRZRLS,A,FRPI
  1486907202,*

2
The account does not contain an unreversed TC 971 AC 527 on CC ENMOD

• Follow IRM 25.25.4.5, Identity Theft Category 7 — Single Return/Deceased/X-REF - No Lost Refund Process, for backing out the return and taking other applicable actions. In addition, review bullets below for additional actions.

• If the account contains an unreversed TC 971 AC 121 or TC 971 AC 124 (the DLN in the MISC field of the TC 971 AC 124 matches the DLN of the identity theft return), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-6, Transaction TC 972 Action Code AC 121, Action Code AC 124, or Action Code AC 129 Input Screen.

• Verify the taxpayer's address and update, as necessary.

• For identity theft (IDT) returns with a filing status of married filing jointly (MFJ) and the taxpayers (TPs) normally file MFJ, update the address for both TPs.

• For IDT returns with a filing status of MFJ and the TPs are unrelated, update the address for the TP responding. Do not change the address for the other TP.

• When sending Letter 4674CIdentity Theft Post-Adjustment Victim Notification Letter, to the verified address.

• Use suggested paragraphs C7acwy& as applicable. For International taxpayers, use paragraphs C7acwy:. Do not include any paragraph referring the taxpayer to the online IPPIN service.

• For IDT returns with a filing status of MFJ and the TPs normally file MFJ, address the letter to both TPs.

• For IDT returns with a filing status of MFJ and the TPs are unrelated, only send the letter to the TP responding. Do not send a letter to the other TP.

• Input a TC 971 AC 506 with MISC field "WI PRP OTHER1" per Exhibit 25.25.4-1, Miscellaneous Fields Used When Inputting Transaction Code TC 971 Action Code AC 506.

• For IDT returns with a filing status of MFJ and the TPs normally file MFJ, input a TC 971 AC 506 with the MISC field "WI PRP OTHER1", on both accounts.

• For IDT returns with a filing status of MFJ and the TPs are unrelated, input the MISC field "WI PRP OTHER1" for the TP responding. Input the MISC field of "WI PRP DDB" for the other TP.

• All edits made on the return being sent to SP for processing must be made in “RED” ink, when possible.

• If a return is attached to the response, then detach the TIN owner’s return, all necessary return attachments (including a Form 14039), and the envelope from the reply. Use an RIVO stamp or hand write "RIVO" on the return in the upper left-hand corner.

• If not already present, edit the return received date, see IRM 3.11.3.8.2.1, Types of Received Dates, when editing a received date on a return.

• Make the following edits to the return. Edit SPC "B" on the taxpayer’s return and route for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents.

• If no return for the taxpayer is attached, but a Form 14039, with an original signature is attached, associate the Form 14039 to the DLN of the TC 150 (paper returns only), otherwise route the Form 14039 to Alpha Files, see IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

Exception: If the Form 14039 is viewable in AMS images, destroy the form as classified waste.

• Document the authentication results, and other comments in AMS, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

• Once actions are completed, close your assigned case control with an activity field of "IDTRTN"

• Open a control base to FRP team for the removal of the -E freeze
  C#,REQ_FRZRLS,A,FRPI
  1486907202,*

1
Review the documentation to verify the requested documents were submitted and appear valid based on internal and/or external sources, as necessary, such as IDRS, Electronic Fraud Detection System (EFDS), Accurint, etc.

Requested Documentation:

• TPP letter

• A copy of the return they filed (current year/prior year)

• A copy of the return for a year prior to the one in question (if they filed one)

• Any supporting documents for each return such as Forms W-2, Forms 1099, Schedule C, Schedule F etc.

• The documentation needed to authenticate their identity, see IRM 25.23.2.7.2.1 (3), Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC, for acceptable documentation.
  

• 
  
  
  
  

The documentation is considered valid

Consider the identity authenticated and continue to paragraph 2

2
The documentation provided cannot be verified or does not appear valid based on internal and/or external sources such as IDRS, EFDS, Accurint, etc.

The documentation is not considered valid

Consider the identity not authenticated, see IRM 25.25.6.2.2.2, Complete Documentation Not Provided or Invalid

3

If the taxpayer submits documentation to verify their identity via fax due to an exception, as instructed, verify the requested documents were submitted and appear valid based on internal and/or external sources, as necessary, such as IDRS, Electronic Fraud Detection System (EFDS), Accurint, etc.

Requested Documentation:

• TPP letter

• A copy of the return they filed (current year/prior year)

• A copy of the return for a year prior to the one in question (if they filed one)

• Any supporting documents for each return such as Forms W-2, Forms 1099, Schedule C, Schedule F etc.

• The documentation needed to authenticate their identity, see IRM 25.23.2.7.2.1 (3) Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC, for acceptable documentation.

The documentation is considered valid

Consider their identity authenticated and continue to paragraph 2

4

The taxpayer submits documentation to verify their identity via fax and AMS notes show they were instructed to fax in documents

The documentation received is incomplete, cannot be verified, appears invalid or meets the Exception in box 3 above

Consider their identity not authenticated, see IRM 25.25.6.2.2.2, Complete Documentation Not Provided or Invalid

5
The taxpayer submits documentation to verify their identity via mail

The tax module shows a TC 971 AC 129 with MISC field NNNNNNNNNNNNNN 1040X is on the tax module. MeF will show the Form 1040X amended return.

• Follow IRM25.25.6.5.1.2.6, Taxpayer Filed MeF Form 1040X and the Account Contains an Unreversed Taxpayer Protection Program (TPP) Indicator such as a Transaction Code TC 971 Action Code AC 129 with MISC Field NNNNNNNNNNNNNN 1040X, paragraph 34 based on determination.

• If authentication cannot be determined follow box 4 above “Then” section.

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

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

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

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

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

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

10
For decedent accounts, if the authorized representative’s name is present on CC ENMOD

The TPP documentation was received and is from the authorized representative matching the name on CC ENMOD

• If after review of the documentation you can authenticate the taxpayer’s representative and tax return information, consider their identity authenticated and continue to paragraph 2

11
For decedent accounts, if the authorized representative’s name is present on CC ENMOD

The TPP documentation received does not contain the authorized representative’s name within the documents provided, and it cannot be matched to the authorized representative’s name on CC ENMOD
and
a TPP determination cannot be made

• Consider the TPP response incomplete and issue the letter below.

• Issue the Letter 6167C, Identity Authentication Incomplete, with paragraph A and an open paragraph (use an (*) to insert the open paragraph) advising the representative their identity could not be authenticated based on the information provided and include the following in the letter:
  
  - Use return address code “TP”
  

• In the open paragraph,
  - Specify which supporting document was missing or unacceptable to verify the return in question, if needed.
  - Request a copy of a valid identification document for the authorized representative, such as a driver’s license or identification card.

12
For decedent accounts, if the authorized representative’s name is not present on CC ENMOD
See IRM 11.3.2.4.11,Deceased Individuals and IRM 3.13.5.32, Notice Concerning Fiduciary Relationship, for a list of acceptable documentation for authorized representatives.

The documentation to verify the authorized representative was incomplete or not received
BUT
TPP documentation was complete (requested documents can be used to authenticate the decedent)

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

• For incomplete or missing documentation for verification of the authorized representative, issue Letter 135C, Proper Authorization Needed to Furnish Information, and request documentation per IRMs in IF section. Verify the address to ensure the letter goes to the representative, but do not change the address on the account.

• See RIVO portal for assistance

• Use paragraph P for the open paragraph

• In the open paragraph,
  - Request Form 56 with supporting documentation to verify the authorized representative.
  - Request a copy of a valid identification document for the authorized representative, such as a driver’s license or identification card.

• If the authorized representative provided completed Form 56 with supporting documentation, follow IRM 21.1.3.4 (4), Other Third Party Inquiries, to route the form to the Entity function.

1
The return information provided matches the information on the return received by the IRS (including RAL or RAC direct deposits)

Continue to paragraph 4 below

2
The bank routing number or account number provided do not match the information on the return received by the IRS (Excluding RAL or RAC refunds.)

• Input a transaction code TC 971 action code AC 850 to flip the direct deposit to a paper check to be mailed to the taxpayer’s address on the return

• Continue to paragraph 4 below

3
The return provided is an amended return or a Form 1040X

See IRM 25.25.6.2.2.1.1, Taxpayer Authenticated and Included a Form 1040X Amended U.S. Individual Income Tax Return, with the Response

4
None of the return information provided matches the return received by the IRS

Treat the return as identity theft, see IRM 25.25.6.2.1, The Taxpayer is Claiming Identity Theft (Letter Reply Procedures)

1
The taxpayer’s return is unpostable (UP) 126 reason code (RC) "0".

Resolve the UP 126 RC "0", see IRM 25.25.6.5.1.1, The Taxpayer’s Return is Unpostable 126 Reason Code "0".
If the taxpayer filed one or more (duplicate returns) follow IRM 25.25.6.5.2.1.1, Multiple Returns and the Taxpayer’s Return is Unpostable 126 Reason Code 0
**Disregard instructions stating to advise the taxpayer.

• If the taxpayer attached a copy of their original return with or without an original signature, destroy them as classified waste. DO NOT send to processing.

• Document the authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

• Input/update EFDS notes as appropriate.

• Destroy the notice or letter as classified waste.

• Close the RIVO correspondence control base with an activity field of "NONIDTRTN".

2
The account contains an unreversed TC 971 AC 129 (the taxpayer’s return may be posted to MFT 30 or may be UP 147)

Resolve the account using the procedures in IRM 25.25.6.5.1.2, The Taxpayer’s Return is Posted and the Account Contains Unreversed TPP indicators such as a TC 971 AC 129. Disregard instructions stating to advise the taxpayer.

• If the taxpayer attached a copy of their original return with or without an original signature, destroy them as classified waste. DO NOT send to processing.

• Document the authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

• Input/update EFDS notes as appropriate.

• Destroy the notice or letter as classified waste.

• Close the RIVO correspondence control base with an activity field of "NONIDTRTN".

3
The taxpayer’s return was deemed identity theft and is showing as an "OPEN" UP 126 RC "0" on CC UPTIN/UPDIS

Resolve the account using the procedures in IRM 25.25.6.5.5.1, The Taxpayer’s Return was Resolved as Identity Theft, Quality Review Time Frame Not Passed. Disregard instructions stating to advise the taxpayer.

• If the taxpayer attached a copy of their original return with or without an original signature, destroy them as classified waste. DO NOT send to processing.

• Document the authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

• Input/update EFDS notes as appropriate.

• Destroy the notice or letter as classified waste.

• Close the RIVO correspondence control base with an activity field of "NONIDTRTN".

4
The taxpayer’s return information has been reversed on MFT 30

Resolve the account using the procedures in IRM 25.25.6.5.5.2, The Taxpayer’s Return Information has been Reversed on MFT 30. Disregard instructions stating to advise the taxpayer.

• If the taxpayer attached a copy of their original return with or without an original signature, destroy them as classified waste. DO NOT send to processing.

• Document the authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS), select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

• Input/update EFDS notes as appropriate.

• Destroy the notice or letter as classified waste.

• Close the RIVO correspondence control base with an activity field of "NONIDTRTN".

5
The valid tax return has been moved to MFT 32 and doesn’t meet the exception listed below to move the return systemically.
Follow block 6 below, if the return cannot be moved back from MFT 32 systemically.

Resolve the account using the procedures in IRM 25.25.6.7.1.2, Return Integrity Verification Operations (RIVO) Employees MFT 32 Reversal Inquiries & Resolution Actions.

• If the taxpayer attached a copy of their original return with or without an original signature, destroy them as classified waste. DO NOT send to processing.

• Document the authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

• Input/update EFDS notes as appropriate.

• Destroy the notice or letter as classified waste.

• Close the RIVO correspondence control base with an activity field of "NONIDTRTN".

6
The return has been archived/deleted
:

• The return was never processed and is not posted to MFT 30 as a TC 150 or on MFT 32 as a TC 976
  AND

• CC TRDBV “CODES” screen shows it was unpostable (UP) 126 reason code (RC) “0” and may not be viewable on CC UPTIN

  Note: If the Assessment Statute Expiration Date (ASED) is imminent (within 120 days) or has expired, see IRM 25.25.6.9, RIVO Statute Procedures for TPP Returns.

  
  

• If the taxpayer has included an amended return or a Form 1040X, Amended U.S. Individual Income Tax Return, see IRM 25.25.6.2.2.1.1, Taxpayer Authenticated and Included a Form 1040X with the Response.

• If no Form1040X was received, if the taxpayer attached a copy of their original return containing an original signature under the jurat statement, edit the return as follows:

• All edits made on the return being sent to SP for processing must be in “RED” ink, when possible.

• Make the following edits to the return.
  ♦ Use a RIVO stamp or edit "RIVO" in the upper left-hand corner of the return
  ♦ Edit SPC "B"
  ♦ Edit the received date on the return (if not already present)
  ♦ Route the entire return and envelope for processing, see IRM 3.10.73.6 (12), Batching Unnumbered Returns and Documents, for additional editing and routing guidance.

• If the return is unsigned, notate the signature line "Do not Correspond for Signature"

• Document the authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

• Input/update EFDS notes as appropriate.

• Destroy the notice or letter as classified waste.

• Close the RIVO correspondence control base with an activity field of "NONIDTRTN".

• If the taxpayer did not attach a copy of the return, resolve the account using the procedures in IRM 25.25.6.8, Valid Tax Returns That Were Archived - Deleted Returns or Failed Systemic MFT 32 Reversals That Must Be Reprocessed Manually - RIVO and Non-RIVO Employees

1
AMS notes do not show the taxpayer contacted the IRS by phone or in person.

Their response contained insufficient documentation to authenticate

• Issue the Letter 6167C, Identity Authentication Incomplete, with an open paragraph (use an (*) to insert the open paragraph) advising their identity could not be authenticated based on the information provided and include the following in the letter:
  - Include paragraph “D” and an open paragraph
  - Use return address code “TP”
  - Specify which supporting document was missing or unacceptable
  

• Close the RIVO control base with an activity field of "6167C2TP".

• Document authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

• Destroy the response as classified waste, including any signed or unsigned returns.

2
The response or AMS notes show the taxpayer previously contacted the IRS and failed authentication and was advised to fax or mail in their response

Their response contained insufficient documentation to authenticate

• Issue the Letter6167C, Identity Authentication Incomplete, with an open paragraph (use an (*) to insert the open paragraph) advising their identity could not be authenticated based on the information provided and include the following in the letter:
  - Include paragraph “D”
  - Specify which supporting document was missing or unacceptable in the open paragraph.
  - Use return address code “TP”

• Use Form 14219, Return of Documents to Taxpayer, to return original documents.

• Document authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries

• Close your control base.

3

If the taxpayer submits documentation to verify their identity via fax or mail due to an exception, as instructed,
And

the documentation received is incomplete or cannot be verified or appears invalid based on internal and/or external sources, as necessary, such as IDRS, Electronic Fraud Detection System (EFDS), Accurint, etc.

n/a

• Issue the Letter 6167C, Identity Authentication Incomplete, with an open paragraph (use an (*) to insert the open paragraph) advising their identity could not be authenticated based on the information provided and include the following in the letter:
  - Include paragraph “D” and an open paragraph
  - Use return address code “TP”
  -Specify what supporting documentation was missing or unacceptable
  -Request the documentation be submitted through our fax number ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
  

• Once the letter is issued, update activity code to “6167C2TP” and close your control base with “C”.

• Document authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). AMS notes should include the specific reason (i.e., missing ID or fax was unreadable) the taxpayer could not be authenticated. Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

4

The taxpayer’s fax or mail case meets the exception below, but AMS notes are not updated.

n/a

• Reissue Letter 5747C, Potential Identity Theft during Original Processing - TAC AUTH ONLY, issued on accounts with a TC 971 AC 123 with "TAC AUTH ONLY" in the MISC field or "HIGH RISK AUTH" (5747SP - Spanish version). The taxpayer must visit their local Taxpayer Assistance Center (TAC) for an in-person visit or call the TPP line if they did not file the return in question.

• Use return address code “TP”

5
The response or AMS notes show the taxpayer contacted the TPP toll-free line, failed authentication, was referred to the TAC and failed authentication at the TAC.

n/a

• Send the Letter 5216, Taxpayer Cannot Authenticate, to the address on the return, see Exhibit 25.25.6-1, Taxpayer Protection Program (TPP) Repeater Letter 5216C - Taxpayer Cannot Authenticate. (If the taxpayer was previously issued a Letter 5216, do not issue a second letter.)

• Use return address code “TP”

• Close the RIVO control base with an activity field of "FAILEDAUTH".

• Document authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

• Destroy the response as classified waste, including any signed or unsigned returns.

6
For decedent accounts, if the authorized representative’s name is not present on CC ENMOD

The required authorized representative documentation and the TPP documentation is incomplete or was not received

• Issue Letter 135C, Proper Authorization Needed to Furnish Information, and request the missing documentation

• Add AMS notes to confirm what documentation was received and what document is still required to complete the process. We cannot authenticate until the authorized representative provides the documentation as requested and we have sufficient documentation to complete TPP authentication

1
The response says they did not file the return.

See IRM 25.25.6.2.1, The Taxpayer is Claiming Identity Theft (Letter Reply Procedures).

2
The taxpayer filed the return and it is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

See IRM 25.25.6.2.2.1, Documentation Received.

3
The response or the AMS notes show the taxpayer contacted the TPP toll-free line and was advised to go to the TAC, however the taxpayer could not visit the TAC ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or was unable to authenticate online; therefore, they were advised to mail their documentation to TPP.

Review the documentation provided and research internal sources to try to authenticate the taxpayer, see IRM 25.25.6.2.2, The Taxpayer Filed the Return in Question (Letter Reply Procedures).

• If a determination can be made, see IRM 25.25.6.2.2.1, Documentation Received.

If a determination cannot be made, refer the case to the lead. If agreed, take the following actions:

• Issue the Letter 6167C, Identity Authentication Incomplete, with an open paragraph (use an (*) to insert the open paragraph) advising their identity could not be authenticated based on the information provided and include the following information:
  -Specify what documentation was missing or unacceptable.
  -Advise the taxpayer they can also visit their local TAC. See
  IRM 25.25.6.6.6, Referring the Caller to the Taxpayer Assistance Center (TAC) - Non-Taxpayer Protection Program Assistors, for the verbiage to be included in the letter.

Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, see Exhibit 2.3.32-7, IMF Entity Data, for valid values.

• Close the RIVO control base with an activity field of "SENT2TAC".

• Document authentication results in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

• Destroy the response as classified waste, including any signed or unsigned returns.

≡ ≡



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

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

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

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

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

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

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

• ≡ ≡ ≡

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

  Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

≡ ≡

≡ ≡ ≡

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

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


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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

IF

AND

THEN

1
If the taxpayer’s returns is UNP 126 RC 0
AND
The UNP 126 RC 0 DOES populate on the IAT TVT tool

**A TC 971 AC 850 cannot be input on an account that is not established. Advise the taxpayer that the refund will be direct deposited as requested. If the direct deposit information was input incorrectly by the taxpayer, advise the taxpayer to contact the financial institution.

CC UPTIN shows the CORRECT tax year of the return in question (i.e., the return in question was filed for the 2020 tax year and CC UPTIN shows the UNP 126 return is for the 2020 tax period)

• Close the UNP 126 RC "0" using unpostable resolution code (URC) "0" to post the valid return.

• **However, if inputting a TC 971 AC 850, you must ensure a post delay must be used when closing the UNP 126 RC “0” with TWO cycles using the "REL CYC" field 48 on CC UPRES.

• Use the TVT tool to input the two release cycles, however if the tool is unavailable, manual input is required.

• The release cycle must be TWO cycles from the current cycle (i.e., if today’s cycle is 202425 the release cycle must be 202427, it cannot be left blank or the TC 971 AC 850 will not work to flip the direct deposit). See IRM 3.30.123-2, 2024 ECC-MTB Posting Cycles, calendar to check current cycle

• If the taxpayer has an address change, input the address change using the IAT tool, see IRM 3.13.5.29, Oral Statement /Telephone Contact Address Change Requirements, add AMS notes indicating an address change was input.

• The account contains an unreversed TC 971 AC 121 or a TC 971 AC 124 (the DLN in the MISC field of the TC 971 AC 124 matches the DLN of the return in question), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-6, Transaction Code TC 972 Action Code AC 121, Action Code AC 124, or Action Code AC 129 Input Screen.

  Exception: If the account is a "first time filer" account and the entity is not established; CC REQ77 cannot be initiated therefore a TC 971 or TC 972 cannot be input due to the entity not being established.

• If the account contains an unreversed TC 971 AC 129, input a TC 972 AC 129, see Exhibit 25.25.6-6, Transaction Code TC 972 Action Code AC 121, Action Code AC 124, or Action Code AC 129 Input Screen.

• If the taxpayer is not a victim of identity theft for the tax period of the return, and there is a TC 971 AC 506 posted in error, reverse the TC 971 AC 506 by inputting a TC 972/ AC 506 WI IVO IRSERR, see Exhibit 25.23.2-9, IMF Only TC 972 AC 506 Tax-Related, Reversal of Identity Theft Case Closure, IRS Identified.

• Document actions in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

• If appropriate, advise the taxpayer that although it may take up to 9 weeks to complete the processing of the return, if expecting a refund, they can visit Where’s My Refund?, on irs.gov or on the IRS2Go mobile app after 2 - 3 weeks, to check the refund status, see IRM 21.4.1.4, Refund Inquiry Response Procedures, for additional information. Advise the taxpayer to call toll-free, 800-829-1040 (267-941-1000 for International taxpayers), if they don’t have access to the internet or for additional assistance after 9 weeks timeframe.

2
If the taxpayer’s returns is UNP 126 RC 0
AND
The UNP 126 RC 0 DOES NOT populate on the IAT TVT tool

**A TC 971 AC 850 cannot be input on an account that is not established. Advise the taxpayer that the refund will be direct deposited as requested. If the direct deposit information was input incorrectly by the taxpayer, advise the taxpayer to contact the financial institution.

CC UPTIN shows the CORRECT tax year of the return in question (i.e., the return in question was filed for the 2021 tax year and CC UPTIN shows the UNP 126 return is for the 2021 tax period)

All actions MUST be input manually on IDRS if the tool does not pull up UNP 126 RC "0"

• To close the UNP 1260 manually, refer to the UNP 126 job aid to assist with closing the unpostable (insert the SERP portal link)

• **However, if inputting a TC 971 AC 850, you must ensure a post delay is input in the UP 126 RC “0” resolution of TWO cycles using the "REL CYC" field 48 on CC UPRES.

• Manual input is required.

• The release cycle must be TWO cycles from the current cycle (i.e., if today’s cycle is 202425 the release cycle must be 202427, it cannot be left blank or the TC 971 AC 850 will not work to flip the direct deposit). See IRM 3.30.123-2, 2024 ECC-MTB Posting Cycles, calendar to check current cycle

• If the taxpayer has an address change, input the address change using the IAT tool, see IRM 3.13.5.29, Oral Statement /Telephone Contact Address Change Requirements, add AMS notes indicating an address change was input.

• The account contains an unreversed TC 971 AC 121 or a TC 971 AC 124 (the DLN in the MISC field of the TC 971 AC 124 matches the DLN of the return in question), input a TC 972 AC 121 or TC 972 AC 124, see Exhibit 25.25.6-6, Transaction Code TC 972 Action Code AC 121, Action Code AC 124, or Action Code AC 129 Input Screen.

  Exception: If the account is a "first time filer" account and the entity is not established; CC REQ77 cannot be initiated therefore a TC 971 or TC 972 cannot be input due to the entity not being established.

• If the account contains an unreversed TC 971 AC 129, input a TC 972 AC 129, see Exhibit 25.25.6-6, Transaction Code TC 972 Action Code AC 121, Action Code AC 124, or Action Code AC 129 Input Screen.

• If the taxpayer is not a victim of identity theft for the tax period of the return, and there is a TC 971 AC 506 posted in error, reverse the TC 971 AC 506 by inputting a TC 972/ AC 506 WI IVO IRSERR, see Exhibit 25.23.2-9, IMF Only TC 972 AC 506 Tax-Related, Reversal of Identity Theft Case Closure, IRS Identified.

• Review ALL input actions for accuracy.

• Document actions in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries.

• If appropriate, advise the taxpayer that although it may take up to 9 weeks to complete the processing of the return, if expecting a refund, they can visit Where’s My Refund?, on irs.gov or on the IRS2Go mobile app after 2 - 3 weeks, to check the refund status, see IRM 21.4.1.4, Refund Inquiry Response Procedures, for additional information. Advise the taxpayer to call toll-free, 800-829-1040 (267-941-1000 for International taxpayers), if they don’t have access to the internet or for additional assistance after 9 weeks timeframe.

3
If the taxpayer’s returns is UNP 126 RC 0

CC UPTIN shows the INCORRECT tax year of the return in question (i.e., the return in question was filed for the 2022 tax year and CC UPTIN shows the UNP 126 return is for the 2023 tax year)

• Do not take any action to resolve the unpostable condition

• Open the control base on IDRS, ONLY IF the UNP 126 shows the incorrect tax year on the module that contains the UP 126 RC "0" return with the following information

• C#,CRTTY,A,MISC

• 1483145470,*

• RIVO will correct the UNP 126

• Document the call in AMS as appropriate, see IRM 21.2.2.4.5, Account Management Services (AMS). Select the appropriate issue, see Exhibit 25.25.6-7, Account Management Services (AMS) Issues for Taxpayer Protection Program (TPP) Inquiries. Include in the notes: the taxpayer has passed HRA authentication, the document locator number (DLN) of the return in question, and the tax year the return is intended for.

• Advise the taxpayer that although it may take up to 9 weeks to complete the processing of the return, if expecting a refund, they can visit Where’s My Refund?, on irs.gov or on the IRS2Go mobile app after 2 - 3 weeks, to check the refund status, see IRM 21.4.1.4, Refund Inquiry Response Procedures, for additional information.

• The taxpayer may call toll-free, 800-829-1040 (267-941-1000 for International taxpayers), if they don’t have access to the internet or for additional assistance after 9 weeks timeframe.

4
If the taxpayer’s returns is UNP 126 RC 0
AND
The TIN used on the return is not the TIN for the taxpayer, this includes returns filed with a new social security number (SSN)
(taxpayer or return preparer input error)

There is a return for the same tax year under the Individual Taxpayer Identification Number (ITIN)
OR
There was a typo and a correct SSN is obtained/found

• Close the UNP 126 RC "0" using URC 6 and correct the TIN by inputting the correct TIN on the CC UPRES screen.

• Use the ITIN or correct SSN obtained/found as the correct TIN (TIN corrections are input in field 29 of line five of the CC UPRES screen, see Command Code UPRES Job Aid.)

• **If the correct TIN does not have an entity established (i.e., first time filer), use URC 6B.

5
The CC UPTIN/UPDIS and the Unpostable Resolution Code field is blank, the UP 126 RC 0 is assigned to IDRS number 1483845470 or 148xxxxxxx and the remarks section may contain one of the following statements:

• "IAT UNP 126 Batch"

• "Batch IDT No Response"

AND/OR
A TC 971 AC 123 with a MISC field of TPP RP is posted to the module

N/A

The unpostable has been closed by the RIVO IAT Batch Tool Process, see IRM 25.25.6.5.4, Authentication Passed and the Account is being Resolved or was Resolved by the Integrated Automation Technologies (IAT) Batch Tool Process, for the appropriate resolution actions.

1
The taxpayer’s return is posted to MFT 30, the refund is held, and the account does not contain a TC 971 AC 052
OR
The account contains a TC 971 AC 052 with a MISC field of "RRPIDT"

See IRM 25.25.6.5.1.2.1, The Taxpayer’s Return is Posted, the Refund is Held, and the Account Does Not Contain a Transaction Code TC 971 Action Code AC 052

2
The taxpayer’s return is posted to MFT 30, the refund is held, and the account contains a TC 971 AC 052 (Accounts containing a TC 971 AC 052 with a MISC field of "RRPIDT" must be resolved per block 1 above.)

See IRM 25.25.6.5.1.2.2, The Taxpayer’s Return is Posted, the Refund is Held, and the Account Contains a Transaction Code TC 971 Action Code AC 052

3
The taxpayer’s return is posted to MFT 30, the refund is held, and the account contains an unreversed TC 971 AC 129 with the DLN of the return in question and BKLD in the MISC field
OR
An unreversed TC 971 AC 129 with "IVO EL IDT" in the MISC field

See IRM 25.25.6.5.1.2.3, The Account Contains an Unreversed Transaction Code TC 971 Action Code AC 129 with the Document Locator Number (DLN) and BKLD or IVO EL IDT in the MISC Field - Refund Held with an RIVO Freeze Code

4
The taxpayer’s return is posted, the refund has been issued, and the account contains an unreversed TPP indicator such as a TC 971 AC 129

See IRM 25.25.6.5.1.2.4, The Taxpayer’s Return is Posted, the Refund was Issued, and the Account Contains an Unreversed Taxpayer Protection Program (TPP) indicator such as a Transaction Code TC 971 Action Code AC 129

5
The taxpayer’s return is Unpostable 147 and the account contains an unreversed TC 971 AC 129

See IRM 25.25.6.5.1.2.5, The Taxpayer’s Return is Unpostable 147 and the Account Contains an Unreversed Taxpayer Protection Program (TPP) Indicator such as a Transaction Code TC 971 Action Code AC 129

1
The taxpayer claims identity theft or the account shows the return was previously deemed an Identity Theft return, regardless of the other TPP markers present (e.g., TC 971 AC 052)

TC 971 AC 129 marker has not been reversed
AND
TC 150 has not been backed out

Input a TC 972 AC 129 with MISC field, using the last six digits of the return DLN and IDT literal. Must use the underscore, as shown here,
Last 6 DLN_ IDT

2
The account shows Non IDT with no TC 971 AC 052 or TC 971 AC 052 without a match to the DLN of the TPP return in question

TC 971 AC 129 marker has not been reversed

Input a TC 972 AC 129 with MISC field, using the last six digits of the return DLN and NONIDT literal. Must use the underscore, as shown here,
Last 6 DLN_NONIDT

3
The account shows Non IDT with a TC 971 052 on the module with the same DLN as the TPP return in question

TC 971 AC 129 marker has not been reversed

Input a TC 972 AC 129 with MISC field, using the last six digits of the return DLN and NONIDT052 literal. Must use the underscore, as shown here,
Last 6 DLN_NONIDT052

4
The account shows NON IDT with a BKLD in the MISC field of the related TC 971 AC 129

TC 971 AC 129 marker has not been reversed

Input a TC 972 AC 129 with MISC field, using the last six digits of the return DLN and NONIDTBKLD literal. Must use the underscore, as shown here,
Last 6 DLN_NONIDTBKLD

5
The account shows a Form 1040X was filed and contains a TC 971 AC 129 MISC>NNNNNNNNNNNNNNNN 1040X marker

The taxpayer was authenticated and filed the Form 1040X

Input a TC 972 AC 129 with MISC field, using the last six digits of the return DLN and NONIDT 1040X literal.
Last 6 DLN NONIDT 1040X (do not use the underscore)
**The TVT tool will have these MISC fields available July 1, 2024, input manually until then.

.

6
The account shows a Form 1040X was filed and contains a TC 971 AC 129 MISC>NNNNNNNNNNNNNNNN 1040X marker

The taxpayer was authenticated and did not file the Form 1040X

Input a TC 972 AC 129 with MISC field, using the last six digits of the return DLN and IDT 1040X literal.
Last 6 DLN IDT 1040X (do not use the underscore)
**The TVT tool will have these MISC fields available July 1, 2024, input manually until then.