25.25.11. Withholding Only Work (WOW) (Notice CP 05A) Procedures

1
The reply indicates the taxpayer is a victim of identity theft or has a Form 14039 attached.

No return for the taxpayer is attached to the response.

• Input return notes in STARS and update the disposition in STARS per IRM 25.25.5-1, Triage Procedures.

• If the return is dispositioned in STARS to "MR", open a control base using "EVFY" to the identity theft generic IDRS number for the team/site and route the correspondence to the team/site.

• If the return is dispositioned in STARS to "AF", input STARS notes, and destroy the correspondence as classified waste, see IRM 21.5.1.4.10, Classified Waste.

  Exception: If a Form 14039 with an original signature is present, route the response to the open RIVO control.

• If the return is dispositioned to "CL" and the account was resolved as identity theft on IDRS and a Form 14039 with an original signature is present, associate the Form 14039 to the account adjustment using Form 9856, Attachment Alert to Document Retention. All other responses can be destroyed as classified waste, see IRM 21.5.1.4.10, Classified Waste.

• For returns dispositioned to all other dispositions, if a Form 14039 with an original signature is present, associate the Form 14039 to the DLN of the TC 150 (if a paper DLN) otherwise send the Form to Alpha Files per IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

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

• If the account does not contain a posted return (TC 150) on MFT 30 for the tax period in question and a Form 14039 is viewable in AMS images, destroy the response (including any Form 14039 (signed or unsigned) as classified waste. If there is no image of a Form 14039 in AMS images, send the signed Form 14039 to Alpha Files per IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

• Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS).

• Destroy the notice or letter and any internal documents as classified waste, see IRM 21.5.1.4.10, Classified Waste.

• Close the RIVO control base for the response.

2
The reply indicates the taxpayer is a victim of identity theft or has a Form 14039 attached.

An original unprocessed return for the taxpayer is attached to the response.

• Detach the return, all necessary return attachments, (including the Form 14039) and the envelope from the reply and send the return to Submission Processing (SP) for pipeline treatment. See IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents, for procedures to follow when forwarding returns to SP for processing.

• Input return notes in STARS and if necessary, complete the verification process. Push the return to Scheme and update the return disposition to "CAT 5 CL".

  Note: If the return is in PS 49 (ID Theft Hold) take no action in EFDS.

• Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS).

• Destroy the notice or letter and any internal documents as classified waste, see IRM 21.5.1.4.10, Classified Waste.

• Close the RIVO control base for the response.

3
The reply indicates the recipient on the letter does not live at that address.

• Update the disposition in STARS per IRM 25.25.5-1, Triage Procedures.

• Destroy the notice or letter and any internal documents as classified waste, see IRM 21.5.1.4.10, Classified Waste.

• Ensure all RIVO control bases are closed.

1
A Form W-2 is submitted and the information can be verified per CC IRPTR or the Form W-2 is for an Individual taxpayer identification number (ITIN) return that has a "work assumed" social security number (SSN) and the Form W-2 verifies per Command Code (CC) IRPTR data or Social Security Administration Online Database (SSA _ORS), see IRM 25.25.3, Revenue Protection Verification Procedures for Individual Master File Returns

• Input notes as appropriate in STARS.

• Release the refund.

Note: If inputting a TC 290 for zero to release the refund, input the adjustment as a source document (SD) and attach the correspondence to a screen print of the transmitted CC REQ54 and send to Files per local closed case procedures.

• Update the return disposition to "DL" to have it removed from STARS. A reason must be entered in the return's STARS Notes when requesting a return be deleted from STARS. See IRM 25.25.13-1 , STARS Delete Reasons.

• Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS).

• Destroy the notice or letter as classified waste, see IRM 21.5.1.4.10, Classified Waste.

Exception: Do not classify waste the correspondence if a TC 290 for zero is input to release the refund. (See instructions above.)

• Ensure all RIVO control bases are closed.

2
Other information is provided such as Form 4852, Form 1099, pay stubs, letters from employers which contain the company name, address, employer identification number (EIN), name and SSN/ITIN of employee and is verifiable through research (CC IRPTR) or contact with the employer, and matches the information on the return. See IRM 25.25.3, Revenue Protection Verification Procedures for Individual Master File Returns

• Input notes correctly in STARS.

• Release the refund.

Note: If inputting a TC 290 for zero to release the refund, input the adjustment as a source document (SD) and attach the correspondence to a screen print of the transmitted CC REQ54 and send to Files per local closed case procedures.

• Update the return disposition to "DL" to have it removed from STARS. A reason must be entered in the return's STARS Notes when requesting a return be deleted from STARS. See IRM 25.25.13-1, STARS Delete Reasons.

• Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS).

• Destroy the notice or letter as classified waste, see IRM 21.5.1.4.10, Classified Waste.

Exception: Do not classify waste the correspondence if a TC 290 for zero is input to release the refund. (See instructions above.)

• Ensure all RIVO control bases are closed.

3
The taxpayer states they made an error on the return and may have provided the documentation to substantiate the withholding amounts verified in the WOW process

• Input notes in STARS documenting the information provided.

• Update the return in STARS to "AL".

• Adjust the account to the verified withholding information see IRM 21.5.3.4.6.1(1), Disallowance and Partial Disallowance Procedures, on Letter 105C, Claim Disallowed and Letter 106C, Claim Partially Disallowed only.

Reminder: Input a TC 170 for zero, when increasing/decreasing federal withholding and no CCC P or existing TC 170

Note: Input the adjustment as a source document (SD) and attach the correspondence to a screen print of the transmitted CC REQ54 and send to Files per local closed case procedures.

Note: Use blocking series 05 on partial disallowances.

• Send a Letter 105C or Letter 106C correctly to the taxpayer. See WOW Letters.

• Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS).

• Ensure all RIVO control bases are closed.

4
The taxpayer responds and has provided more information to verify the withholding, but it is not verifiable in part or in whole ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡.

• Input notes in STARS documenting the information provided.

• Update the return in STARS to "AL".

• Adjust the withholding on the account accordingly (includes reversing withholding on statute imminent and statute barred tax periods) based on the verifiable information (per CC IRPTR or contact with the employer) see IRM 21.5.3.4.6.1(1), Disallowance and Partial Disallowance Procedures, on Letter 105C, Claim Disallowed and Letter 106C, Claim Partially Disallowed only.

Reminder: Input a TC 170 for zero, when increasing/decreasing federal withholding and no CCC P or existing TC 170

Note: Input the adjustment as a SD and attach the correspondence to a screen print of the transmitted CC REQ54 and send to Files per local closed case procedures.

Note: Use blocking series 05 on partial disallowances.

• Send a Letter 105C or Letter 106C correctly to the taxpayer. See WOW Letters.

• Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS).

• Ensure all RIVO control bases are closed.

5
Notice CP 05A AND the changes to the federal withholding would result in a refund equal to or greater than was originally claimed

• Input a TC 290 for .00 with source document.

  Note: If inputting a TC 290 for zero to release the refund, input the adjustment as a source document (SD) and attach the correspondence to a screen print of the transmitted CC REQ54 and send to Files per local closed case procedures.

• Update STARS disposition to ”DL” to remove the return from STARS. “Refile” the return in STARS. A reason must be entered in the return's STARS Notes when requesting a return be deleted from STARS. See IRM 25.25.13-1, STARS Delete Reasons.

• Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS).

• Destroy the notice or letter as classified waste, see IRM 21.5.1.4.10, Classified Waste.

  Exception: Do not classify waste the correspondence if a TC 290 for zero is input to release the refund. (See instructions above.)

• Ensure all RIVO control bases are closed.

6
The taxpayer responds with a corrected/amended return or Form 1040X and includes amendments to anything other than withholding on the original posted return.

• Input notes in STARS documenting the information provided.

• Update the return in STARS to "CAT 5 CL".

• If there is no identity theft marker (TC 971 AC 501 or TC 971 AC 506) for any tax period on CC ENMOD, route the amended return or Form 1040X and envelope to the Submission Processing (SP) Batching Function per Exhibit 3.10.72-11, Submission Processing Center Contacts (Batching Function). Edit the RIVO stamp or "RIVO REV" in the upper left margin of the return prior to sending to SP.

• If there is an identity theft marker (TC 971 AC 501 or TC 971 AC 506) for any tax period, fax the amended return or Form 1040X and envelope to the Image Control Team (ICT) using the Exhibit 25.25.2-2 , 1040-X Referral Return Form and include the verified income/withholding information on the routing form. Edit the RIVO stamp or "RIVO REV" and "IDT" in the upper left margin of the return prior to sending to ICT.

• Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS).

• Destroy the Notice CP 05A as classified waste, see IRM 21.5.1.4.10, Classified Waste.

• Ensure all RIVO control bases are closed.

7
The taxpayer states they made an error on the return (other than the CP05A proposal) and has provided the correct information and it is verifiable, but there is no corrected/amended return or a Form 1040X, Amended U.S. Individual Income Tax Return.

• Input notes in STARS documenting the information received.

• Send an 89C letter to the taxpayer requesting a Form 1040X.

• Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS).

• Destroy the notice or letter as classified waste, see IRM 21.5.1.4.10, Classified Waste.

• Ensure all RIVO control bases are closed.