25.23.3. IMF Non-Tax-Related IDT and Specialized Programs

1. All of the following are true:

1. There is no tax-related IDT activity on the TIN entered on the Form 14039

2. The address of the Form 14039 matches the address of record.

3. The case does not involve the Get Transcript incident or EPSS did not disable the on-line account, see IRM 25.23.2.8, Miscellaneous Identity Theft Indicators, for additional information on disabled on-line accounts.

4. The TIN entered on the form is not already part of the IP PIN pool, see IRM 25.23.2.9.2, Identifying If a Taxpayer has an IP PIN Requirement, for additional information.

5. There is not an existing TC 971 AC 504 on the account and a CP 01C /CP 01C (SP) has not been issued within the last three years from the received date of the claim.

1. Use the IAT IPSU Tool to input the TC 971 AC 504 on the taxpayer's account with MISC field code NKI. This MISC code will generate a systemic notice CP 01C (English) or a CP 01C (SP) (Spanish) to the address of record unless one of the exceptions below applies. Refer to IRM 25.23.2-4, IMF Only TC 971 AC 504, for additional information on MISC Field Codes and the Secondary Date Field.

   Note: The CP 01C or CP 01C (SP) is issued only once within a three- year period.

   Exception: If Command Code ENMOD for the account of the identity theft victim names on the Form 14039 reflects a joint entity on Master File, do not issue a systemic notice. Send a Letter 4402C or Letter 4402C-SP with the entity edited to reflect only that individual. This will ensure the letter is addressed to the identity theft victim.

   Exception: If other issues need to be addressed per IRM 25.23.3.2.1, Simple Adjustments, a Letter 4402C or Letter 4402C-SP or other appropriate letter should be sent using an open/selective paragraph instead of the systemic notice.

   Reminder: Capture the "request completed" screen on the CII case for all Command Code (CC) Letter requests. See IRM 21.5.1.5.1, CII General Guidelines.

2. Input CII case notes and close the account on AMS/CII.

2. All of the following are true:

1. There is no tax-related IDT activity on the TIN entered on the Form 14039

2. The address on the Form 14039 matches the address of record

3. The case does not involve the Get Transcript incident or EPSS did not disable the on-line account, see IRM 25.23.2.8, Miscellaneous Identity Theft Indicators, for additional information on disabled on-line accounts

4. the TIN entered on the form is not already part of the IP PIN pool

5. There is an existing TC 971 AC 504 on the account and a CP 01C / CP 01C (SP) has been issued within the last three years from the received date of the claim

1. Use the IAT IPSU Tool input TC 971 AC 504 on the taxpayer's account with the appropriate MISC field code NKI including the identifier "-M". This MISC code does not generate a systemic notice CP01C (English) or a CP 01C (SP) (Spanish) and indicates the requirement to manually issue of the Letter 4402C/4402C-SP. Refer to IRM Exhibit 25.23.2-4, IMF Only TC 971 AC 504, for additional information on MISC Field Codes and Secondary Date Field.

Exception: Use MISC Code Field "EMPL-M" when research determined taxpayer filed Form 14039 ONLY in response to CP 01E notice and no-tax related IDT on account.

2. Issue a Letter 4402C/4402C-SP, ID Theft (Self-Identified) - AM AC 504 Notification Letter),to the taxpayer’s address of record. If claim was filed ONLY to respond to a CP 01E notice, see (2) below for additional letter issuance guidance. Capture the “request completed” screen on the CII case.

3. Input CII case notes and close the account on AMS/CII.

3. All of the following are true:

1. Form 14039 was filed to report a new non-tax-related incident on the TIN

2. There is no tax-related IDT activity on the TIN entered on the Form 14039

3. The address on the Form 14039 matches the address of record

4. The case does not involve the Get Transcript incident or EPSS did not disable the on-line account, see IRM 25.23.2.8, Miscellaneous Identity Theft Indicators, for additional information on disabled on-line accounts

5. There is an existing identity theft identifier of TC 971 AC 501 or 506 on the account, or the account IP PIN field on CC IMFOLE contains a “1”

1. Use the IAT IPSU Tool to input a TC 971 AC 504 with the MISC field code NKI including the identifier "-M" which indicates the requirement to manually issue of the Letter 4402C/4402C-SP.

   Reminder: The identifier -M must be used when a taxpayer is already receiving an IP PIN.

2. Issue the Letter 4402C/4402C-SP, ID Theft (Self Identified) - AM AC 504 Notification Letter),to the taxpayer’s address of record. See (2) below for additional letter issuance guidance. Capture the “request completed” screen on the CII case for the Letter 4402C/4402C-SP.

3. Input CII case notes and close the account on AMS/CII.

4. All of the following are true:

1. There is no tax-related IDT activity on the TIN entered on the Form 14039

2. The address on the Form 14039 does not match the address of record

3. The case does not involve the Get Transcript incident or EPSS did not disable the on-line account, see IRM 25.23.2.8, Miscellaneous Identity Theft Indicators, for additional information on disabled on-line accounts.

1. Use the IAT IPSU Tool to input a TC 971 AC 504 on the taxpayer's account with the MISC field code NKI including the identifier "-M" which indicates the requirement to manually issue of the Letter 4402C/4402C-SP. Refer to IRM Exhibit 25.23.2-4, IMF Only TC 971 AC 504, for additional information on MISC Field Codes and the Secondary Date Field.

   Exception: Use MISC Code Field "EMPL-M" when research determined taxpayer filed Form 14039 ONLY in response to CP 01E notice and no-tax related IDT on account.

   Caution: Do not update the address or telephone on master file to match the address on Form 14039.

2. Issue a Letter 4402C/4402C-SP, ID Theft (Self-Identified) - AM AC 504 Notification Letter), to the mailing address as noted on Form 14039, Identity Theft Affidavit. If claim was filed ONLY to respond to a CP 01E notice, see (2) below for additional letter issuance guidance. Capture the “request completed” screen on the CII case.

3. Input CII case notes and close the account on AMS/CII.

5. All of the following are true:

1. There is no master file account for the TIN entered

   Reminder: If Form 14039 claim is for a minor dependent, CC DDBKD must be researched to confirm the relationship of the individual filing for minor dependent (dependent’s parent/legal guardian),

2. There is no tax-related IDT activity on the TIN entered on the Form 14039

3. The case does not involve the Get Transcript incident or EPSS did not disable the on-line account, see IRM 25.23.2.8, Miscellaneous Identity Theft Indicators, for additional information on disabled on-line accounts

1. Establish an account following guidance in IRM 3.13.5.117. Establishing a New Account (TC 000). Suspend the case for 14 days and monitor for account posting. Refer to IRM 25.23.4-11, IDRS Activity Codes and Definitions, for recommended Activity Codes while case is suspended. Once Master File account post proceed to Step 2.

   Caution: ITINs that have not been used as a primary or a secondary TIN on a tax return and no longer have an entity shown on CC INOLE are more than likely expired or soon to expire because of the PATH Act. See IRM 21.6.1.6.6.2, ITIN Renewal Math Error Adjustments, for information and guidance. If the TIN issue is not resolved from the above reference and the entity cannot be established refer to Row 7 of this If/Then chart.

2. Using the IAT IPSU Tool input TC 971 AC 504 on the taxpayer's account with the MISC field code NKI. This will generate a systemic notice CP 01C (English) or a CP 01C (SP) (Spanish). See IRM Exhibit 25.23.2-4, IMF Only TC 971 AC 504, for additional information on MISC Field Codes and the Secondary Date Field.

3. Input the phone number if the Form 14039 includes contact information. It is recommended to use the IAT Phone Number tool when adding or updating a phone number.

4. Input CII case notes and close the account on AMS/CII.

6. There is no tax-related activity on the TIN entered on the Form 14039 and the case involves Disable On-line Accounts or EPSS disabled account.

1. Refer to the appropriate IRM sub-section below and follow procedures:

• IRM 25.23.2.8.6, Disable Online Accounts TC 971 AC 527

• IRM 25.23.2.8.6.1.2, Resolving Non-Tax Related Affected Accounts with TC 971 AC 527

• IRM 25.23.2.3.10, Electronic Products Service and Support (EPSS) Disabled Accounts

7. If there is a partial TIN or no TIN provided on the Form 14039 and the taxpayer’s complete TIN cannot be located after thorough research on IDRS using all research command codes and resource tools available

1. Issue the 131C letter. Use an open selective paragraph in the letter to explain a complete TIN is needed to place an identity theft marker on their account. Request they return the Form 14039 with a complete TIN.

   Note: Use the mailing address as noted on Form 14039.

2. Enclose the taxpayer’s original claim and any other information they may have included.

   Note: If the issue involves an ITIN where the entity cannot be established, the 131C letter should be used to explain the ITIN may need to be renewed. Include in the letter the IRS.gov website address referencing "ITIN" and "PATH ACT" to provide the taxpayer with some additional information.

3. Enter the appropriate CII case notes.

   • If no TIN is located: "F14039 Returned: NO TIN provided or located"

   • If the identity theft claim is being returned because of an ITIN issue: "131C - ITIN Renewal required"

4. Close the case on CII.

1. All the following are true:

1. The TC 971 AC 504 code can be reversed.

2. The address on the taxpayer (Form 14039, Correspondence, Envelope) inquiry matches the address of record.

3. The taxpayer provided a reasonable explanation as to why the marker should be removed.

1. Input a TC 972 AC 504 using the MISC field value "TPRQ" to reverse the TC 971 AC 504 per the taxpayer’s request. See IRM 25.23.2-5, IMF Only TC 972 AC 504 — Reversal of TC 971 AC 504, for a list of MISC field values available to use.

2. Issue a Letter 4402C or Letter 4402C-SP, ID Theft (Self-Identified) - AM AC 504 Notification Letter, using an open selective paragraph in notifying the taxpayer we processed their request to reverse the indicator.

   Reminder: If the taxpayer has an IP PIN requirement, add the following sentence to the open paragraph “Reversing this indicator does not eliminate the requirement to file a tax return with an IP PIN. You will still be required to use an IP PIN when filing your tax return.”

   Capture the “request completed” screen on the CII case.

3. Input CII case notes and close the account on AMS/CII.

2. Either one of the following is true:

1. The TC 971 AC 504 MISC field code is SPC1, SPC2, RPM1, RPM2, RPM3, RPM4, or EAFAIL

2. The address of record does not match the taxpayer’s request (Form 14039, Correspondence, Envelope)

1. See IRM 25.23.2.8.1.3, IMF Only - Manually Reversing TC 971 AC 504, for further explanation and additional IRM references related to the MISC field codes.

1.
A request for a copy of the fraudulent return(s) of an individual

Continue with PR - Step 2 - Check for Completeness, IRM 25.23.3.2.6.2.2

2.
A request for a copy of the fraudulent return(s), but not for an individual taxpayer

1. Use the "Update Data" button on CII to convert the assigned IDT7 to an RFRR.

2. Reject the request by issuing a Letter 5835C explaining why the request is being rejected. Use Required Letter Scenario 4. See Exhibit 25.23.3-1, Fraudulent Return Requests Program - Required Letter Scenarios for the 5835C Letter. Capture the 5835C letter “request completed” screen on the RFRR CII case.

   Note: If the Limited English Proficient (LEP) indicator located on CC ENMOD is blank and the Mail Filing Requirement (MFR) code located on CC INOLES is 07, correspondence must be sent in Spanish even if the taxpayer did not indicate this on their Form 4506-F. If the MFR code is not 07 and the taxpayer did not request Spanish, send the correspondence in English.

3. Enter the Scenario # used for the 5835C on the CII case as a case note.

4. Close the RFRR once all actions are complete.

3.
NOT a request for a copy of the fraudulent return (another identity theft or non-identity theft issue)

1. Use the Update Data button on CII to convert the assigned IDT7 to an IDT5.

2. Continue with IDT5 processing. See IRM 25.23.3.2.4, Response to Identity Theft and IM Breach Notification Letters/Notices - IDT5.

1.
Taxpayer’s name and social security number

2.
Taxpayer’s mailing address (must match MasterFile (MF), see (4) below.

3.
Verify on CC INOLES whether there is a date of death on Masterfile, if yes see (4a) below.

4.
Tax year(s) of the fraudulent return(s) being requested.

5.
The taxpayer’s signature on the Form 4506-F or beneath a declaration or affirmation such as: "I declare that I am the taxpayer."

1.
Requestor’s name and taxpayer identification number. The requestor can provide a CAF number instead of a taxpayer identification number. (If Form 2848 is attached with a CAF number, or CAF number is provided in written request, consider the requirement that requestor provide a taxpayer identification number met.) See (4) below.

2.
Requestor’s relationship to the taxpayer (examples: parent, legal guardian, or authorized representative)

3.
Requestor’s mailing address

4.
Tax year(s) of the fraudulent return(s) being requested.

5.
Taxpayer’s name and social security number

6.
Taxpayer’s mailing address (must match MF), see (4) below.

7.
Verify on CC INOLES whether a date of death is on Masterfile, if yes, determine if a Form 2848, Power of Attorney and Declaration of Representative or Form 8821, Tax Information Authorization is for the authorized representative of the estate, (see 4c below). If yes, continue processing, if not see 4(a) below.

8.
The requestor’s signature on the Form 4506-F or beneath a declaration or affirmation such as: "I declare that I am a person authorized to obtain the tax information requested."

1.
Complete

Continue with PR Step 3 -- Acknowledge receipt; see IRM 25.23.3.2.6.2.3.

2.
Incomplete

1. Identify the missing required items.

2. Use the "Update Data" button on CII to convert the Category Code IDT7 to RFRR.

3. Issue a Letter 5835C to the requestor Use Required Letter Scenario 2A, 2B, 3A, 3B, or 3C. See Exhibit 25.23.3-1, Fraudulent Return Requests Program - Required Letter Scenarios for the 5835C Letter. Capture the 5835C letter “request completed” screen on the RFRR CII case.

4. Leave a detailed CII Case note on the RFRR case. The note must contain the specific missing documentation from the requestor.

5. Enter the Scenario # used for the 5835C on the CII case as a case note.

6. Close the RFRR case.

1.
Eligible to receive masked copies of the fraudulent return(s)

Continue with PR Step 5 -- Authenticate the Requestor; see IRM 25.23.3.2.6.2.5

2.
NOT eligible to receive masked copies of the fraudulent return(s)

1. Use the Update Data button on CII and convert the Category Code from IDT7 to RFRR.

2. Issue the Letter 5835C rejecting the request. Use Required Letter Scenario 4 or 5; See Exhibit 25.23.3-1, Fraudulent Return Requests Program - Required Letter Scenarios for the 5835C Letter. Capture the 5835C letter “request completed” screen on the RFRR CII case.

   Note: If the Limited English Proficient (LEP) indicator located on CC ENMOD is blank and the Mail Filing Requirement (MFR) code located on CC INOLES is 07, correspondence must be sent in Spanish even if the requestor did not indicate this on their Form 4506-F. If the MFR code is not 07 and the taxpayer did not request Spanish, send the correspondence in English.

3. Leave a detailed CII Case note on the RFRR case. The note must contain the specific missing documentation from the requestor.

4. Enter the Scenario # used for the 5835C on the CII case as a case note.

5. Close the RFRR case

1.
Authenticated

Continue with research for identifying the fraudulent return(s). See IRM 25.23.3.2.6.3.

2.
Did not authenticate

1. Reject the request.

2. Use the Update Data button on CII to convert the Category Code from IDT7 to RFRR.

3. Issue a Letter 5835C rejecting the request. A detailed explanation for rejection must be included. Use the Required Letter Scenario 3C. See Exhibit 25.23.3-1, Fraudulent Return Requests Program - Required Letter Scenarios for the 5835C Letter. Capture the 5835C letter “request completed” screen on the RFRR CII case.

   Note: If the Limited English Proficient (LEP) indicator located on CC ENMOD is blank and the Mail Filing Requirement (MFR) code located on CC INOLES is 07, correspondence must be sent in Spanish even if the requestor did not indicate this on their Form 4506-F. If the MFR code is not 07 and the taxpayer did not request Spanish, send the correspondence in English.

4. Leave a detailed CII Case note on the RFRR case. The note must contain the specific missing documentation from the requestor.

5. Enter the Scenario # used for the 5835C on the CII case as a case note.

6. Close the RFRR case.

1.
The request was received directly from the taxpayer

Conduct the following research to identify the DLN of the fraudulent returns:

1. CC TRDBV - Used to view fraudulent return year requested.

   • Check tax year for return - most times there will be two returns filed for that tax year. First return will be filed electronically and second return paper.

2. CC IMFOL and CC TXMOD use for research.

   • Check for MFT 32 tax year, fraudulent return may have been moved to MFT 32 - Caution - not every return on MFT 32 will be fraudulent, sometimes a good return is moved there in error. Research must be performed to determine whether the MFT 32 is the fraudulent return, and if so the TPP issue is resolved. Refer to the IRM 25.23.3.2.1, Simple Adjustments, for additional information regarding MFT 32 and possible requirements.

     • MFT 32 - print fraudulent return

     • TC 976 MFT 30 - print fraudulent return

     • Check for TC 976 on MFT 30 tax year - this would be an indicator that two returns posted to the tax account - generally the first return is the fraudulent return but not always.

     • TC 290

     • Check for any TC 29Xs as this may be an indicator that the account was adjusted due to a fraudulent return.

     • Always check AMS history and documents, often you can identify the fraudulent return from history notes and many times the good return will be in documents.

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2.
The request was not received directly from the taxpayer

1. See IRM 25.23.3.2.6.2, Preliminary Review - Overview . Ensure the preliminary review has been completed prior to following the steps listed above.

1.
An open identity theft control is identified in Accounts Management inventory for a requested tax year (examples: TPRQ, AMRH, IRRQ, etc.) or an open identity theft control (examples: IDT1/2/3/4/6/8/9)

1. Use CII, when possible, to communicate with the employee working the tax-related identity theft case to inform/advise them:

   1. A request for a copy of fraudulent return(s) has been received.

   2. A determination is made the issue can be resolved using IDT Tax-Related skills or Simple Adjustment criteria. Confirm with the assigned employee the case was resolved and closed.

   3. Closing actions must be taken to resolve based on your skill; explain your closing actions and confirm with assigned employee the case was resolved and closed. See IRM 25.23.3.2.

   4. IDTVA is unable to resolve the tax related issue and you will be monitoring the account through resolution.

2. Issue an interim letter to the requestor notifying them the tax-related identity theft issue has not been resolved and that once the issue is resolved, their request will be honored. The IDTVA CSRs name and extension must be included in the correspondence. Use Required Scenario 11. See Exhibit 25.23.3-1, Fraudulent Return Requests Program - Required Letter Scenarios for the 5835C Letter. Capture the “request completed” screen of the 5835C interim letter on the CII case.

3. Maintain an open control in "B" status with Category Code IDT7 to monitor the account to resolution.

   Reminder: Be sure to link any open and closed CII cases, and double-check to ensure all requested fraudulent returns are included.

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

5. Continue with printing and masking returns for the requested tax year after all controls are closed for that tax year.

2.
An open identity theft control is identified in another function for a requested tax year (examples: SP, )
Note: If there is RICS/RIVO involvement for the requested year, refer to box #5 below.

1. Use secure e-mail or F4442 for communication and coordination with the assigned POC to inform/advise the employee working tax-related identity theft case:

   1. A request for a copy of a fraudulent return(s) has been received.

   2. IDTVA will be monitoring the account through resolution.

2. Issue an interim letter to the requestor notifying them the tax-related identity theft issue has not been resolved. Once the issue is resolved their request will be honored. IDTVA CSRs name and extension must be included in correspondence. Use Required Scenario 11. See Exhibit 25.23.3-1, Fraudulent Return Requests Program - Required Letter Scenarios for the 5835C Letter. Capture the “request completed” screen of the 5835C interim letter on the CII case.

3. Maintain an open control in "B" status with Category Code IDT7 to monitor the account to resolution.

   Reminder: Be sure to link any open and closed CII cases, and double-check to ensure all requested fraudulent returns are included.

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

5. Once the tax-related identity theft case has been closed, continue with Step 3 - Print/Save fraudulent return(s) to a PDF

6. Continue with printing and masking returns for the requested tax year after all controls are closed for that tax year.

3.
No open control is identified, but an unresolved account issue is identified, and it can be resolved in IDTVA

And the unresolved tax-related issue cannot be resolved using IDT Tax-Related skills or Simple Adjustments

1. Review the account for a TC 971 AC 522 and input when applicable. Refer to IRM 25.23.2.3, Identity Theft Claims - General Guidelines, and Exhibit 25.23.2-10, IMF Only TC 971 AC 522 Tax-Related Identity Theft, for requirements and input procedures. All cases assigned to an IDT inventory must be reviewed to determine if an Economic Impact Payment was issued. See IRM 25.23.4.20.2, Economic Impact Payment (EIP) - Additional Research for Identity Theft (IDT) Cases.

2. Create a new case for any IDT impacted tax years identified. An IDRS and CII control base must be opened for all tax years indicated and update to the appropriate identity theft Category Code. Refer to IRM 25.23.2.3.2.1(5), Addressing All Taxpayer Issues and Exhibit 25.23.2-16, IDTVA IDRS Category Controls by Function.

3. Enter CII Case Note: "IDT created by IDTVA". In the same case note include the reason why the case cannot be resolved, advise that a request for a copy of a fraudulent return has been received and any additional information that may assist with the resolution must be included.

4. Maintain an open control in "B" status with Category Code IDT7 to monitor the account resolution.

   Reminder: Be sure to link any open and closed CII cases, and double-check to ensure all requested fraudulent returns are included.

5. Reassign the new identity theft control to the Domestic Identity Theft Centralized Distribution Site (CDS)

   Exception: International Identity Theft CDS

   Reminder: Remember to also update the Doc Type and the Statute Clearance check box when reassigning a case to a CII user. . See IRM 21.5.1.5.2, Cases Currently Assigned in CII.

6. Issue an interim letter to the requestor notifying them the tax-related identity theft issue has not been resolved. Once the issue is resolved their request will be honored. IDTVA CSRs name and extension must be included in the correspondence. Use Required Letter Scenario 11. See Exhibit 25.23.3-1, Fraudulent Return Requests Program - Required Letter Scenarios for the 5835C Letter. Capture the “request completed” screen of the 5835C interim letter on the CII case.

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

8. Continue with printing and masking return for the requested tax year after all controls are closed that year.

4.
No open/unresolved case is identified for a requested tax year

Continue with R Step 3 - Preparing Fraudulent Return Request Transcript for the Taxpayer; see IRM 25.23.3.2.6.3.3.

5.
If the fraudulent tax return is identified and there is an unresolved RICS/RIVO issue for the requested year:
See transactions that identify RIVO involvement below:

• TC 971 AC 124 - may have UNP 126 RC 0

• TC 971 AC 111 - (attempt to move return to MFT 32, but return may have posted due to error)

• TC 971 AC 129 - TC 150 posted, but not backed out

• TC 971 AC 123 MISC>FORCE TAC MISC>STEP UP AUTH MISC>TAC AUTH ONLY

• TC 971 AC 052/152 account must also show one of the two markers below

• TC 971 AC 134 - return under review for questionable income, withholding or credits TC 971 AC 199 (see IRM 25.25.5.-2for RIVO MISC fields

See IRM 25.23.3.2.6.3.1(7), Research (R) Step 1 - Identify Fraudulent Return(s), for a list of characteristics that identify RICS/RIVO involvement.

1. Take the following actions:

   1. Manually open a new IDRS control using CC ACTON to a generic control using IDRS #1485033333.
      NOTE: For information on CC ACTON, see the CC ACTON job aid on SERP.

   2. Use Activity code “RIC/RIVOFR”

   3. Use Status Code “A”

   4. Use Category Code “NCAT”

   5. Use the received date of the IDT7 CII control

2. Send the taxpayer a 5835C letter informing them their tax issue has not yet been resolved - use Required Letter Scenario 1, 7A, 7B, or 11; See IRM Exhibit 25.23.3-1, Fraudulent Return Requests Program - Required Letter Scenarios for the 5835C Letter.
   REMINDER: Capture the “request completed” screen of every 5835C letter on the CII case. See IRM 21.5.1.5.1, CII General Guidelines.

3. Enter CII Case Note on the IDT7 Unresolved Issue - "Fraudulent Return Request - controlled to RICS/RIVO. Requesting case be resolved within 60 days".

4. Keep the IDT7 base open. If after 60 days no action has been taken, please update the control above with new activity code "2NDRIVO-FR" and allow 30 days for a response.
   NOTE: If no response after 2nd follow-up request, email Form 4442 to ITVA HQ at *TS IPSO ITVA 4442. Use subject line - "2NDRIVO-FR - No Response"
   Caution: If the case does not meet RIVO criteria, the case control will be closed and AMS notes will show the reason for rejection. For example, MFT 32 is present and is identified as the fraudulent return. This does not meet criteria for referral to RICS since the issue is resolved.

1. A fraudulent return is identified

1. Access the TDS Application on the Employee User Portal (EUP); see IRM 21.2.3.5.8.4.1, Tax Return Transcript for Identity Theft.

2. Select DLN Transcript Request from the TDS home page.

3. On the Product Delivery Options screen under Delivery Method select Postal Mail for the method of delivery and check the box for generating a cover letter.

4. Next, on the Taxpayer Information screen under Personally Identifiable Information select Mask for a masked transcript, then input the DLN of the fraudulent return (TC 150, TC 976, or MFT 32 TC 976 DLN).

5. Once remaining fields are completed then continue to Confirmation screen to review your request has been accepted then click done.

6. Issue 5835C letter using Required Letter Scenario 6A. See Exhibit 25.23.3-1.

   Reminder: The closing letter must include a list of fraudulent tax year(s) using TDS and a list of any fraudulent tax year(s) previously provided.

   Note: Ensure the letter is addressed to the requestor. Regardless of whether the requestor is the taxpayer or authorized third party, if there is a POA on file, input asterisks in the MFT and TXPD fields. This will bypass the generation of a POA copy of the letter, this is extremely important to prevent possible notification of the fraudulent return filed. See IRM 2.4.6-1 Exhibit, Command Code LETER, regarding the bypassing of the POA letter.

   Note: If the Limited English Proficient (LEP) indicator located on CC ENMOD is blank and the Mail Filing Requirement (MFR) code located on CC INOLES is 07, correspondence must be sent in Spanish even if the taxpayer did not indicate this on their Form 4506-F. If the MFR code is not 07 and the taxpayer did not request Spanish, send the correspondence in English.

   Capture the 5835C letter “request completed” screen on the CII case. See IRM 21.5.1.5.1, CII General Guidelines.

7. Input a CII case note identifying the Letter 5835C Scenario # used and that TDS was used to deliver the transcript via postal mail option. For example, “5835C Scenario 6A TDS postal mail”.

8. Close the IDT7 control once you have confirmed all the tax year(s) requested have been addressed.

• The return was electronically filed

1. Access the MeF Application on EUP. See IRM 21.2.2.4.4.9, Modernized eFile Return Request Display (RRD).

2. Print to Adobe PDF (this action will bring up a save window) using the Step/Action Chart in (4) below.

3. Then follow procedures in IRM 25.23.3.2.6.4, Manual Masking of MeF and TRDBV Fraudulent Return Request Transcript.

   Note: See TDS - IMF New (Masked) Transcript Job Aid.

• The return was filed by paper

1. Use CC TRDBV on IDRS. For more information on CC TRDBV, see IRM 2.3.73.2.1, Command Code (cc) TRDBV General.

   Reminder: Input the correct access code(s) in the applicable field for each form/schedule filed and associated with that return.

2. Print return from CC TRDBV to Adobe PDF (this action will bring up a save window) using the Step/Action Chart in (4) below.

Note: The first TRDPG response screen lists all the access codes that correspond to the forms and/or schedules filed and should not be provided. This screen also lists other codes such as STAT-HIST and SSN-VALDN, which are not necessary to provide.

Note: See TDS - IMF New (Masked) Transcript Job Aid.

Note: Advise the taxpayer that this is an alternative transcript and displays differently than the typical tax return. Entity information, such as name, address and dependents may either be modified or removed on the TRDBV print due to IRS privacy policy.

3. Then follow procedures in IRM 25.23.3.2.6.4, Manual Masking of MeF and TRDBV Fraudulent Return Request Transcript.

1

In the file name insert the CII case ID of the IDT7 case

2

Click the SBU folder in the list of "where to save"

3

Click save to ensure the PDF file is saved in the SBU folder

1. Research determines the taxpayer is the parent of the minor dependent and CC DDBKD shows no custody parent information available

Continue processing Form 15227. Follow guidance in IRM 25.23.3.2.7.2, Authentication Overview - Form 15227 for procedures on authenticating the parent of the minor dependent.

2. Research determines the taxpayer is not listed as a parent or not listed as custody parent or legal guardian with custody of the minor dependent, and requestor does not provide a legal statement of guardianship, or indicate they had custody.

Reject the Form 15227 application - Follow guidance in IRM 25.23.3.2.7.1.1 (2), Research – Confirming Eligibility to File Form 15227 for rejecting a claim received from a 3rd party other than a parent or listed custody parent (legal guardian) on CC DDBKD.

3. Research determines the taxpayer is the parent or legal guardian of the minor dependent and CC DDBKD confirms Custody Parent information for current year matches that TIN of that Parent or legal guardian

Continue processing Form 15227. Follow guidance in IRM 25.23.3.2.7.2, Authentication Overview - Form 15227 for procedures on authenticating the parent or legal guardian who filed the Form 15227 on behalf of the minor dependent.

4. The taxpayer is filing the Form 15227 as the parent or legal guardian and provides statement claiming legal guardianship or custody but you cannot determine or confirm based on research of CC DDBKD.

1. Attempt to contact the individual filing as the parent or legal guardian following the guidance in IRM 25.23.3.2.7.2, Authentication Overview - Form 15227 for authenticating parent or legal guardian.
   If the taxpayer answers, once authentication is complete, inquire if they can provide proof of the relationship (i.e., court order, adoption certificate, or other legal documentation) and it states they can act on behalf of the dependent (custodial parent). Refer to IRM 25.23.4.8.3.1 (3) for a list of acceptable documentation. If they are able to provide a copy of legal documentation, request the documentation be faxed to you within 5 business days. Once received continue processing the application using procedures in IRM 25.23.3.2.7.2, Authentication Overview - Form 15227.
   If you authenticate the parent/legal guardian and they are unable to provide, do not have the documentation that they can act on behalf of the dependent, or you do not receive the requested information after the 5 business days, Reject the Form 15227 application - Follow guidance in IRM 25.23.3.2.7.1.1 (2), Research – Confirming Eligibility to File Form 15227 for rejecting a claim received from a 3rd party.

2. If you are unable to reach the parent/legal guardian after two attempts, then follow procedures in IRM 25.23.3.2.7.2.3, Authentication - Contacting the Applicant/Requestor.

5. Form 15227 was completed using minor Dependent’s name as applicant and requestor without a parent or legal guardian name shown on the application.

1. Research TIN of dependent to determine parental or guardian information on CC DDBKD. Use the information available on IDRS command codes, AMS, and Accurint to determine which parent/guardian filed IP PIN application for dependent. Such as address and/or telephone number on Form 15227 matches information of parent/guardian listed on CC DDBKD.

2. If you located enough information using the available tools to determine the identity of the parent parent/guardian who submitted the request, then continue processing Form 15227 following guidance in Box 1 above.

3. If you are unable to located enough information using the available tools to determine the identity of the parent/guardian who submitted the request, then continue processing Form 15227 following guidance in Box 2 above to reject the Form 15227 application.

6. Requester is filing the Form 15227 for an applicant, either qualifying child over age 18 or adult relative

Continue processing Form 15227 - Follow guidance in IRM 25.23.3.2.7.2, Authentication Overview - Form 15227 for contacting the applicant and authenticating them (adult dependent or qualifying child) at the number provided on the Form 15227 or the telephone number identified through your research.
If unsuccessful at reaching the individual who the IP PIN request was submitted, after two attempts, follow procedures in IRM 25.23.3.2.7.1.1 (2), Research – Confirming Eligibility to File Form 15227 for rejecting a Form 15227 filed by a third party.

1. The tax-related issue has an open identity theft control, see Exhibit 25.23.4-9, IDTVA-A Identity Theft (IDT) Work Types Listing.

You are skilled in Accounts Management and/or IDTVA Specialty Functions or you determine Simple Adjustment criteria, IRM 25.23.3.2.1, Simple Adjustments can be used to resolve the tax-related case

1. Follow guidance in IRM 25.23.4.3.2, Case Transfer within IDTVA, to Communicate with the assigned employee or their manager to request reassignment of the CII case. Provide the two CII cases numbers and category types.

2. Link the IDTX to the open control on CII.

3. Take all required actions to resolve the tax-related case.

4. Document all research completed on a CII Case Note.

5. Based on final determination of the IDT tax related CII case, if there is a pending or posted TC 971 AC 501 or 506 present, follow steps in IRM 25.23.3.2.7.1.1(2), Research - Confirming Eligibility to File Form 15227 to reject the case. If not, continue processing Form 15227 following procedures in IRM 25.23.3.2.7.2, Authentication Overview - Form 15227.

2. The tax-related issue has an open identity theft control, see Exhibit 25.23.4-9, IDTVA-A Identity Theft (IDT) Work Types.

You are not skilled in Accounts Management and/or IDTVA Specialty Functions and you determine Simple Adjustment criteria, IRM 25.23.3.2.1, Simple Adjustments cannot be used to resolve the tax-related case

1. Link the IDTX to the open control on CII.

2. Leave a detailed CII case note on the link case communicating with the assigned employee of the open tax-related case what actions were taken on your IDTX case, including research performed.

3. Continue processing Form 15227 following procedures IRM 25.23.3.2.7.2, Authentication Overview - Form 15227.

3. If the tax-related issue does not have an open control

You are skilled in Accounts Management and/or IDTVA Specialty Functions

1. Utilize the create case option in CII to create a new case. Use the appropriate IDT Category Control (ex: IDT1, IDI1, IDT3, etc.). Refer to IRM 25.23.2-16, IDTVA IDRS Category Controls by Function.

2. Assign the case to your IDRS profile number and input the Identity Theft Document Type (Doc Type) with the appropriate program code, function, and priority code. Refer to IRM 25.23.4.3.5, Priority Codes for IDTVA CII Cases, to determine the correct priority code.

3. Check the case for potential statute issues. If no statute issue exits, then check the “statute searched” box on CII case. See IRM 21.5.1.5.2(11), Cases Currently Assigned in CII.

4. Research CC ENMOD to determine if the account contains a TC 971 AC 522 with the MISC Code UNWORK or IRSID for the affected tax year. If you determine there is no TC 971 AC 522 present, input on ENMOD using cc REQ77. Use the tax year of the identity theft incident in the Secondary Date field. See IRM 25.23.2.4.5, IRS Initiated Suspicion of Identity Theft - TC 971 AC 522 IRSID.

5. Take all required actions to resolve the tax-related case.

6. Based on final determination of the IDT tax-related CII case, if there is a pending or posted TC 971 AC 501 or 506 present, follow steps in IRM 25.23.3.2.7.1.1(2), Research - Confirming Eligibility to File Form 15227, to reject the case. If not, continue processing Form 15227 following procedures in IRM 25.23.3.2.7.2, Authentication Overview – Form 15227.

4. If the tax-related issue does not have an open control

You are not skilled in Accounts Management and/or IDTVA Specialty Functions

1. Utilize the create case option in CII to create a new case. Use the appropriate IDT Category Control (ex: IDT1, IDI1, IDT3, etc.). Refer to IRM 25.23.2-16, IDTVA IDRS Category Controls by Function. Refer to IRM 25.23.4.3.5, Priority Codes for IDTVA CII Cases, to determine the correct priority code.

2. Check the case for potential statute issues. If no statute issue exists, then check the “statute searched” box on CII case. See IRM 21.5.1.5.2(11), Cases Currently Assigned in CII.

3. Research CC ENMOD to determine if the account contains a TC 971 AC 522 with the MISC Code UNWORK or IRSID for the affected tax year. If you determine there is no TC 971 AC 522 present, input on ENMOD using cc REQ77. Use the tax year of the identity theft incident in the Secondary Date field. See IRM 25.23.2.4.5, IRS Initiated Suspicion of Identity Theft - TC 971 AC 522 IRSID.

4. Reassign the new identity theft case control to the Identity Theft Centralized Distribution Numbers (CDS) located on the AM Site Specialization Temporary Holding Numbers listing.

   Reminder: Before reassigning the case determine if it is Domestic, Spanish, or an International Identity Theft case to ensure correct holding number is selected.

5. Leave a detailed CII case note on the link case communicating with the newly created IDT case what actions were taken on your IDTX case, including research performed.

6. Continue processing Form 15227 following procedure follow steps in IRM 25.23.3.2.7.2, Authentication Overview – Form 15227.

1. The taxpayer’s account contains a pending or posted TC 971 AC 506 with MISC field code of WI-AM- XXXXX or WI-PRP-OTHER1

1. Advise the caller their account has been marked with an ID Theft indicator so we cannot process their paper application and they will receive an official letter within 21 days. Follow steps in IRM 25.23.3.2.7.1.1(2), Research – Confirming Eligibility to File Form 15227 for rejecting the claim.

2. The TPP issue remains unresolved after the taxpayer has been provided the necessary information in IRM 25.25.6.6, Non Taxpayer Protection Program (TPP) Telephone Assistors Response to Taxpayers.

1. Advise the applicant we cannot process their IP PIN application until they have completed the steps you provided. Advise the taxpayer we will keep their claim open for an additional 60 days while they take the necessary steps.

2. Advise the taxpayer to contact you once ID verification has been completed. Provide the IDTVA Theft toll-free telephone number 855-343-0057, your name and six-digit extension, and your hours of operation.

3. Suspend the IDTX case for 60 days and monitor the TPP issue for resolution.

4. If after the 60-day suspense period the TPP issue is still unresolved, reject the claim. Issue the Letter 4403C using the appropriate Required Letter Scenario, refer to IRM Exhibit 25.23.3-2. Capture the request completed screen on CII.

   Note: If the Limited English Proficient (LEP) indicator located on CC ENMOD is blank and the Mail Filing Requirement (MFR) code located on CC INOLES is 07, correspondence must be sent in Spanish even if the taxpayer did not indicate this on their Form 15227. If the MFR code is not 07 and the taxpayer did not request Spanish, send the correspondence in English.

5. Input required narratives and enter the Required Letter Scenario number used for the 4403C on the CII case notes and close your IDTX base.

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• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡

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

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

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≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡

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

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

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

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

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

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

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡

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

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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