Part 25. Special Topics
Chapter 25. Revenue Protection
Section 3. Revenue Protection Verification Procedures for Individual Master File Returns
25.25.3 Revenue Protection Verification Procedures for Individual Master File Returns
Manual Transmittal
October 24, 2024
Purpose
(1) This transmits revised IRM 25.25.3, Revenue Protection, Revenue Protection Verification Procedures for Individual Master File Returns.
Material Changes
(1) IRM 25.25.3.2(3) Exception - Updated IRM reference link. IPU 24U0884 issued 07-31-2024
(2) IRM 25.25.3.4(3) Note - Corrected Entity Fabrication Referral mailbox address. IPU 24U0884 issued 07-31-2024
(3) Editorial Change - Updated “Wage and Investment” to “Taxpayer Services” throughout this IRM.
Effect on Other Documents
IRM 25.25.3 dated October 13, 2023 (effective November 07, 2023) is superseded.
Audience
Campus employees in Return Integrity Verification Operations
Effective Date
(11-08-2024)
Denise D. Davis
Director, Return Integrity Verification Program Management
Taxpayer Services Division
Program Scope and Objectives
(1) Purpose and Program Goals: This IRM section provides guidance for Return Integrity Verification Operations (RIVO) employees when verifying individual master file returns in the Electronic Fraud Detection System (EFDS) for possible identity theft and false income and withholding. Individual master file returns are scored through the Dependent Database (DDb) or through the Return Review Program (RRP) system. These scoring processes identify suspicious returns meeting the scoring criteria for screening by RIVO employees.
(2) Audience; The audience intended in this IRM is RIVO employees.
(3) Policy Owner; The Return Integrity Verification Program Management (RIVPM) is the policy owner of this program.
(4) Program Owner; RIVPM is the program office responsible for oversight over this program.
(5) Primary Stakeholders; The primary stakeholders are Return Integrity Verification Operation (RIVO), and organizations that collaborate with RIVO.
(6) Program Goals; Program goals for the program are in the Operation Guidelines as well as IRM 1.4.10, Return Integrity & Verification Operation Managers Guide.
Background
(1) Return Integrity Verification Program Management (RIVPM) strengthens the integrity of the tax system by:
Protecting the public interest by improving IRS’s ability to detect and prevent improper refunds
Serving the public interest by taking actions fairly and appropriately to identify, evaluate and prevent the issuance of improper refunds
Helping taxpayers understand the refundable tax credits for which they are eligible
Program Management and Review
(1) The program has reports such; as the Return Integrity Verification Operations (RIVO) Monthly Performance Comparison Report, to track the inventory, including receipts and closures. Additional report guidance is found in IRM 1.4.10, Return Integrity & Verification Operation Managers Guide.
(2) The Embedded Quality review program is in place to review all processes to ensure accuracy and effectiveness of the program. Goals, measures, and operating guidelines are listed in the yearly Operation Guidelines and in IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Compliance, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS), and Electronic Products and Services Support.
Authority
(1) The following references provide authority for the Return Integrity Verification Operations:
IRM 1.2.1.5.10, Policy Statement 4-21, Selection of returns for examination.
IRM 1.2.2, Servicewide Policies and Authorities, Servicewide Delegations of Authority.
IRM 11.3.21.9, Contractual Disclosures for Investigative Purposes
IRM 1.1.13, Taxpayer Services.
Various Internal Revenue Codes (IRC) including but not limited to:
IRC 6402(a), Authority to make credits or refunds.
IRC 6401, Amounts treated as overpayments.
IRC 6404, Abatements of tax.
IRC 6213, Restrictions on assessments and math error authority.
Responsibilities
(1) Return Integrity Verification Program Management (RIVPM) has responsibility for information in this IRM. Information is published in the IRM on a yearly basis.
(2) The Director of RIVPM is responsible for the policy related to this IRM.
(3) The Chief of the RIVPM Policy & Analysis is responsible for ensuring this IRM is timely submitted to publishing each year.
(4) More information can be found in IRM 1.1.13.5, Return Integrity and Compliance Services.
Acronyms
(1) For a list of acronyms used throughout Return Integrity Verification Operations (RIVO), see IRM 25.25.1.1.6, Acronyms.
Related Resources
(1) The related resources listed below may be utilized for account research and issue resolution. These related resources may be accessed through the IRS Intranet-Servicewide Electronic Research Program (SERP) site.
IRM 25.25, Revenue Protection
IRM 25.23, Identity Protection and Victim Assistance
IRM 21, Customer Account Services
IRM 2, Information Technology
IRM 3, Submission Processing
(2) IDRS restricted access accounts are accounts where a user must request special permissions to access the account through IDRS. Follow IRM 21.2.1.3.2, Authorized IDRS Access.
(3) The IRS adopted the Taxpayer Bill of Rights (TBOR) in June 2014. Employees are responsible for being familiar with and acting in accordance with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, the IRS outlines the Taxpayer Bill of Rights, Taxpayer Bill of Rights.
Verification of Income
(1) Verification of income documents (IDOC(s)) attached to Individual Master File (IMF) returns is critical to stopping questionable refunds. The IRS is required to notify a taxpayer in advance that a third party may be contacted to help resolve their account. For further information concerning third-party notification, see IRM 5.19.5.13, Notification of Third Party Contact.
(2) Observe the Taxpayer Bill of Rights as spelled out in Publication 1, Your Rights as a Taxpayer, particularly with respect to confidentiality and privacy when conducting research and/or contact with third parties to obtain income verification.
(3) When an IDOC is sent to Verification, Workload Management System (WMS) will place the IDOC in "Suspense". The IDOCs can be viewed but no action can be taken on the IDOC during the suspense period. Generally, IDOC(s) may include:
Note: The list is not all inclusive.
Form W-2, Wage and Tax Statement
Form W-2G, Certain Gambling Winnings
Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
Form 4852, Substitute for Form W-2, Wage and Tax Statement or Form 1099 R, Distribution From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs
Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Exception: You may receive a Form 12412, Operations Assistance Request (OAR), from Taxpayer Advocate Service (TAS). The request may state, that TAS has informed the taxpayer the employer will be contacted to verify the income document and the taxpayer has agreed to the employer contact. If all the information is on the OAR, you can verify the income with the employer without the suspension time. Add a note to Electronic Fraud Detection System (EFDS): OAR Received taxpayer agrees to employer contact.
(4) There are various methods used to verify IDOCs:
Phone Verification - the request is made by a call
Note: RIVO does not call employers unless directed by IRM 25.25.3.9, Manual Verification Procedures.
Command Code (CC) IRPTR Verification - verification performed using CC IRPTR data information
(5) By law, employers are not required to provide IRS employees information unless served with a summons or subpoena. Summonses are issued by revenue officers, revenue agents, and special agents. Therefore, it is critical that proper telephone techniques are developed to the highest degree of efficiency and tact.
Note: See IRM 21.1.1.4, Communication Skills, and IRM 21.1.3.2.2, Authorized and Unauthorized Disclosures, for additional information.
(6) Return Integrity Verification Operations (RIVO) has agreed to verify documents that Criminal Investigation (CI) has added to CE regardless of tolerance and refund lost. CI will input an EFDS note - "CI POST REFUND" when sending IDOCs on post refund returns to "VERIFY". All IDOCs sent to verification must be verified.
Contact Employer Overview
(1) The Workload Management System (WMS) is used to access the application Contact Employer (CE) and is used to manage the income verification process at both a National and Local level. The employee will log into WMS and access CE from the main menu bar.
(2) The purpose of CE is to automate the process of verifying suspicious income documents (IDOCs) that are submitted with potentially false returns. IDOCs may include, Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, and Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Tax Examiners (TE) need to be conscious of the IDOC type when making a phone call to the employer.
Note: RIVO does not call employers unless directed to IRM 25.25.3.9, Manual Verification Procedures.
(3) When a return is sent for verification, the employer may have or may need a mode of contact (MOC) assigned in CE. A MOC identifies the way an employer will be contacted to verify income and withholding information for a questionable IDOC.
(4) Documentation or remarks in the Electronic Fraud Detection System (EFDS) is essential for proper movement, treatment and resolution. Remarks must be brief and specific to the issue or case or as directed by the IRM.
Income Verification using Command Code (CC) IRPTR
(1) Command Code (CC) IRPTR will be used to verify all prior year returns and current year returns when CC IRPTR data is available or considered fully loaded. For returns containing an Individual Taxpayer Identification Number (ITIN) for the primary and/or secondary, see IRM 25.25.3.13, Updating Individual Taxpayer Identification Number (ITIN) Income Documents (IDOCs). Use CC IRPTR first for all types of verification each filing season per leadership direction.
(2) The Income Verification Table is used to verify income using CC IRPTR. Use the table below only if CC IRPTR data is available for the tax year:
If CC IRPTR data for the income document (IDOC) and Employer Identification Number (EIN) | Enter into the name position in Contact Employer (CE) | Update CE current IDOC disposition |
|---|---|---|
1
Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | "PER IRPTR" | Enter income and withholding amounts per CC IRPTR Caution: DO NOT enter income and withholding amounts if CC IRPTR contains any warnings. Note: Prior to entering the income and withholding amounts, review the EIN for possible bogus determination per paragraph 3 below. Reminder: Taxable pension/annuity income amounts may differ due to the taxpayer’s calculations. Accept the taxpayer’s figures for the income, however the withholding must verify per tolerance. |
2 Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | "PER IRPTR" | Enter income and withholding amounts per CC IRPTR or as indicated on IRA spreadsheet, as applicable. Note: The current disposition will populate to "Incorrect Dollars". Reminder: Taxable pension/annuity income amounts may differ due to the taxpayer’s calculations. Accept the taxpayer’s figures for the income, however the withholding must verify per tolerance. |
3 Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | "PER IRPTR" | If the IDOC cannot be found, disposition it to" Not Employed." |
4 | "PER IRPTR" | Not Employed |
5 Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | "Per IRPTR" |
|
(3) If CC IRPTR data is available and matches the wages and withholding on the IDOC, prior to inputting income and withholding in the work tab, additional steps must be taken as indicated in the following chart:
Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If agreed, the lead/manager will send the questionable EIN and any additional information, research, etc. to the Entity Fabrication Team at ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ for determination.
IF | THEN |
|---|---|
1 | Additional research is required to ensure the return was filed by the TIN owner. Compare the following information from the two prior year returns to the current year return:
|
2 | Disposition the IDOC to "Verified OK" Note: No additional notes are necessary. |
3 |
Reminder: The following income types do not have employees such as; retirement income (Form 1099-R) and gambling income (Form W-2G), therefore there will not be any payroll tax payments under the paying agents EIN. |
4
|
Note: CC IRPTR will also contain the following statement at the bottom of the IDRS screen: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
5
| Follow the same guidance in block 4 above in this table. |
6 | Follow the same guidance in block 4 above in this table. |
Hold Bogus Determination Employer Identification Numbers (EIN)
(1) EINs placed in MOC Hold pending Bogus Determination will be reviewed and worked following the procedures in IRM 25.25.1.5, Business Masterfile (BMF) Entity Fabrication (EF) Procedures.
Telephone Verification Overview
(1) Telephone verification inventory is maintained in contact employer (CE) by the "Stop Date" of the refund. Inventory is retrieved by running a Discoverer Query using the date the refund was held to ensure the cases are worked in received date order. Return Integrity Verification Operations (RIVO) employees will receive the inventory by selecting "Next EIN" in CE.
(2) Telephone verification is used to verify questionable income documents (IDOC) such as Form W-2, Form 4852, and Form 1099, when the information is not located in CC IRPTR ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Reminder: Prior to manually verifying the questionable IDOC, see IRM 25.25.3.9, Manual Verification Procedures, paragraph 3, to confirm compliance with the Taxpayer First Act.
(3) All IRS employees working tax related matters must provide their name and badge identification number when making phone calls, see IRM 21.1.1.4, Communication Skills, for details.
(4) If an answering machine or voice mail is reached when attempting to contact the employer, see IRM 3.13.5.3.1, IRS Employee Contact--Restructuring and Reform Act (RRA) Section 3705(a), for additional guidance. If you are reasonably sure you have reached the correct employer, it is acceptable to provide your name, badge number, a telephone call back number, the purpose of your call, the company you are trying to reach, and that you are with the IRS. Do not include or provide the company EIN or any taxpayer information in the message.
(5) All return calls from the employer left on the IRS voice mail must be retrieved on a daily workday basis.
(6) If the MOC is "No Selection" or the contact information (phone or fax number) is not found in CE, perform additional research to locate the employer’s contact information. See Exhibit 25.25.3-3, Research Check Sheet. Always review "Return Notes" for additional information including the tax year you need to verify. If the contact information is located, the employer must be called to establish a preferred MOC.
Note: The company’s established date is found on the "Employer Info" tab in CE. Complete research through the Integrated Data Retrieval System (IDRS) must be used to identify any periods of time the business was functional.
(7) If the mode of contact (MOC) is "Call OK" and the contact information is available, attempt to contact the employer. If the employer is reached, see IRM 25.25.3.6.1, Contact with the Employer, to continue the verification process.
(8) If the employer cannot be reached, see IRM 25.25.3.6.2, Unable to Contact the Employer.
Contact with the Employer
(1) Authentication of the Employer Identification Number (EIN) is required for all calls made to the employer prior to releasing any taxpayer information. Authenticate the employer by verifying the following information:
EIN
Reminder: If the employer questions the validity of the call or is reluctant to provide their EIN, you may provide the last four digits of the EIN, then request that the employer verify the first five digits as verification.
Business Name
The company representative’s position or relationship to the company
(2) During the initial contact, keep the focus on the information necessary to verify the income. The employer may ask other questions not relevant to the verification of the income documents, such as:
If you are questioned on the reason for your call, explain you are reviewing income and withholding information reported on the income document.
If the employer questions why you need the income information and/or questions whether we have the income and withholding information (Form W-2/Form 1099, etc.) let them know this is an accuracy check of the data.
(3) If the employer refuses to verify the information over the telephone, provide them other options, such as faxing us the information to assist in the verification. You should ask if they will:
Verify if the person actually worked there
Provide the employment dates if the person did work for them
Verify the figures you have, if the employer only verifies that the employee worked for them but will not provide any other information, document the information in employer notes. Update Contact Employer (CE) to disposition "Employment Only".
Reminder: Employers are not required to provide this information, but we should encourage them to do so.
(4) If the employer prefers a one-time fax, take the following actions:
Input contact name, secure fax number and telephone number into the "Employer Keyin Information" section
Update the Status Information box to "Send Fax", for every IDOC waiting for verification
Do NOT change the mode of contact (MOC) to "Fax Only "
Print the fax and fax to employer.
(5) If an employer has a specific verification request (requests a specific person handle the request or requests all verifications are made on a particular day).
Notate the specific request in "Employer Notes"
Elevate the EIN to the lead/manager
The lead/manager will change the MOC to "Hold", and reason "Management"
Note: Management will determine if the National Office Interface (NOI) needs to be updated to assign these EINs to specific examiners.
(6) Notate CE "Permanent Instructions" if research or the employer indicates there are different numbers to call for different IDOC types.
(7) If the employer states they want to call IRS back (busy time for the employer/or they want the IRS to call them back), take the following actions:
Place the call in a callback folder/call log.
Place the employer in "Hold", reason "Call Back IRS".
In "Employer Notes" annotate: Call back requested (enter the time/date).
Check your call back list and return call at appropriate time.
(8) If the employer states the current year wage information is not available yet, take the following actions:
Ask when the information will be available and when we can call back.
Place employer in MOC "Hold", reason "Other".
Update calling instructions: Waiting for wages and withholding year-end information. Input a permanent note: "Waiting for year-end wages/WH".
Notate the date information will be available in the "Employer Notes".
Make a print of employer information and give to the assigned TE for follow-up.
(9) If the employer has agreed to provide the information, see IRM 25.25.3.7, Completing the Call.
Unable to Contact the Employer
(1) If the employer cannot be reached or the contact information cannot be obtained, take the appropriate action based on the table below:
IF | AND | THEN |
|---|---|---|
1 |
| Research for another contact. If a number is found enter the number into the phone number field on "Employer Info" tab and continue with call. If no number can be found, go to "Cannot find a good number" instructions below. |
2 |
|
|
3 | You cannot find any information that the company existed. |
|
4 | There is information the company did exist in the past and a final Form 940 / Form 94X is on file. |
|
5 | There is information the company did exist in the past and a final Form 94X is NOT on file |
|
6 |
|
|
Completing the Call
(1) Once verification has been completed, the following steps must be taken in Contact Employer (CE):
Locate the employer's Employer Identification Number (EIN)
Select the "Work Tab"
Locate the Social Security Number (SSN) on the "Work Tab"
Input the first and last name of the person who verified the income document (IDOC) into the "Name box"
If the contact person has permanently changed, update the "Employer Info Tab" with the new information
Place the contact person you are removing from the "Employer Keyin Information" section with any phone/fax numbers into the "Employer Notes"
Input the title and telephone number without parentheses into the "Position box"
Example: Office Manager 123–555–7890
Enter "Refused" in the appropriate field(s) if the employer contact or title is not provided
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Include "Return Notes", if applicable
Include "Employer Notes", if applicable
(2) IDOC Disposition Choices:
IDOC Disposition | Narrative for Disposition |
|---|---|
1 |
|
2 |
|
3 |
|
4 |
|
5 |
|
6 |
|
Phone Calls from a One Time Fax
(1) Employers may call in response to the one time fax. Follow IRM 25.25.3.7, Completing the Call, to process the information provided by the employer.
(2) If the caller asks other questions relating to the verification of income, answer the questions. See possible responses to questions in the table below:
Note: This list is not all inclusive and provides some recommended responses. If you are asked a question about verification and you do not know the answer, tell the caller you will research the issue and call them back with an answer.
Caution: Do NOT provide tax advice. If the employer asks questions about tax issues or account matters, refer them to 800-829-1040 for individual income tax questions or 800-829-4933 for business related tax questions.
Caution: Do not contact the taxpayer to verify the income. The verification of the income must come from the employer, or authorized representative, or online information available to IRS.
Employer Question | RIVO Answer |
|---|---|
1 |
|
2 |
|
3 |
|
4 |
|
5 Caution: This is an unauthorized disclosure issue and disclosure procedures must be followed see IRM 21.1.3.2, General Disclosure Guidelines. |
|
6 |
|
7 |
|
8 |
|
9 |
|
Manual Verification Procedures
(1) Income documents (IDOCs) meeting certain criteria must be manually verified. These may include returns with any of the following:
Unsubstantiated income or withholding
Multiple IDOCs for the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Taxpayer inquiries via an Operation Assistance Request (OAR)
Note: If an EIN has previously been deemed Suspicious/Bogus, then manual verification is not needed and the return can be pushed to scheme.
(2) Take the following actions for returns containing multiple IDOCs for the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡:
Review the income documents and compare to command code (CC) IRPTR to determine if the taxpayer made an input error when inputting the IDOC EIN or the taxpayer identification number (TIN) for the IDOCs.
If the IDOCs can be verified, see paragraph 10 below.
If the IDOCs cannot be verified, continue with the procedures in paragraph 3 below.
(3) If contact with the employer is necessary, take the following actions:
Send the Letter 6255C, Third-Party Notification and use the return address code "SF" and signature code "KA" for the Return Integrity Verification Operations (RIVO) Director.
Input a transaction code (TC) 971 action code (AC) 617 on CC TXMODA.
If the refund needs to be stopped, see IRM 25.25.2.4, Stopping the Refund.
Allow 45 days from the date the letter was sent before contacting the employer.
Reminder: ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Note: The procedure for waiting 45 days is designed to comply with the Taxpayer First Act and the Treasury Regulation 301.7602-2, which states IRS employees are prohibited from contacting persons other than the taxpayer about the collection or determination of tax without first giving the taxpayer a reasonable notice that such contacts may be made.
Reminder: Taxpayers in hardship situations can provide oral authorization for third-party contact. If the taxpayer gave their oral consent to Taxpayer Advocate Service (TAS), it needs to be reflected on the OAR.
(4) At the end of the of the 45 day waiting period, initiate the verification process.
(5) Perform research using Exhibit 25.25.3-3, Research Check Sheet.
(6) If an EIN is in contact employer (CE), check the mode of contact (MOC) prior to making contact with the employer. If the MOC cannot be determined, contact the employer to determine the preferred MOC.
(7) If the employer is willing to complete the verification process while on the phone, update CE and return notes with any pertinent information and include the following:
Who you spoke with from the company
Title and phone number
All verification results such as; "Not employed", "Verified OK", "Incorrect dollars" (include wage/withholding amounts verified), and "UTV (if unable to verify)"
(8) If the employer requests a fax, prepare a manual fax and fax to the employer at the fax number provided.
(9) If the employer has an International telephone number or requires a Spanish speaking representative to perform the verification process, send a verification request via secure e-mail to the Spanish-International mailbox ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. The secure e-mail must include the completed checklist following information:
Employer name to be verified based on research
Employer EIN that to be verified based on research
Employee name(s) and SSN(s) to be verified
Tax year to be verified
(10) When verification has been completed for all IDOCs and/or unsubstantiated withholding, take the following actions:
If the IDOC is verified, manually release the refund per IRM 25.25.13.9, Releasing the Refund, disposition the return to "Refile" and update the Electronic Fraud Detection System (EFDS) notes as appropriate.
Note: If the return is in the Scheme Tracking and Referral System (STARS), update the return disposition to "DL" to have it removed from STARS. A reason must be entered in STARS or EFDS Notes when requesting a return to be deleted from STARS, see Exhibit 25.25.13-1, STARS Delete Reasons.
If the IDOC cannot be verified, disposition the return to "Add to Scheme", see IRM 25.25.2.5, Adding to Scheme, for adding to scheme procedures. Update EFDS notes appropriately.
Input/Update AMS notes as appropriate per IRM 21.2.2.4.5, Account Management Services (AMS).
(11) There will be instances when verification cannot be made. See IRM 25.25.3.10, Unable to Verify (UTV) Procedures, for UTV definitions. If a UTV note is used, input all required notes and submit to the Lead for review.
(12) If RIVO receives an E-4442 and the IDOC(s) is in Verification status, prior to IRP being fully loaded, take the following action:
Issue a Letter 2645C, Interim Letter
Close the E-4442 with the explanation, the return will be sent through the appropriate treatment stream once the verification process is completed
Unable to Verify (UTV) Procedures
(1) There are times when verification cannot be completed in Contact Employer (CE), and the income document (IDOC) or Employer Identification Number (EIN) will be marked as "Unable to Verify (UTV)". UTV reasons are divided into two categories:
IDOC specific
EIN specific
(2) Before determining an IDOC or EIN to be UTV, research must be completed using the Exhibit 25.25.3-3, Research Check Sheet.
(3) The UTV reasons listed below are IDOC specific. Any IDOC with specific unable to verify reasons will not be able to be verified through CE.
Example: ("UTV-2 NAMES" will not require research from the tax examiner (TE) that finds it in CE).
UTV Reason | The UTV Description | The UTV Action |
|---|---|---|
1 | • The IDOC in the Electronic Fraud Detection System (EFDS) has two names in the payee/taxpayer name field. (These are normally paper IDOCs that have been manually entered incorrectly into EFDS.) Example: The IDOC in CE has the payee/taxpayer listed as: Jim and Jan Smith. |
|
2 | The IDOC to be verified is the business owner and Form 94X and/or Form 1120 are "Not" required. Note: To verify current filing requirements use CC INOLES. CC BMFOL will show if the Form 94X and/or Form 1120 are not required. |
|
(4) The UTV reasons below are EIN specific and apply to all IDOCs for that EIN.
UTV Name | The UTV Description | UTV Action Taken |
|---|---|---|
1 | The correct employer was contacted, and the employer stated they would call back, but no call is received |
|
2 | The employer refuses to complete any verifications and any subsequent verifications, or the employer will not verify without consent of taxpayer. |
|
3 | The employer uses the work number and will not verify using any other method. |
|
4 | This UTV is used only when the situation does not fit any other UTV category. Example: the employer cannot be found. |
|
5 | The BMF information area in CE is blank. (UTV-INVEIN is mainly used to allow further processing of the IDOCs that were submitted in error. See IRM 25.25.2.2, Data Mining Screening. |
|
(5) Complete the following actions along with the above instruction for UTV-WNCB, UTV-R, UTV-WN, UTV-INVEIN or UTV-MISC:
Update the permanent instruction on the "Employer Info" tab to "UTV-XXXX followed by your login."
Update "Employer Notes" (EIN first) with "UTV-XXXX ", along with a statement outlining why this UTV reason is selected. Do not disposition the IDOC.
Place employer in "Hold", reason "Other" for "UTV-WNCB", "UTV-R", "UTV-MISC", "UTV-INVEIN", and "UTV-WN."
Note: When CC IRPTR data for the current year becomes available for the EIN in question, the IDOCs will be verified by CC IRPTR and MOC changed back to "Call OK".
Verification Multiple Income Documents (IDOC(s)) Partial Verification Process
(1) When multiple income documents (IDOC) are listed for an Employer Identification Number (EIN), all efforts must be made to verify all IDOCs at the same time. If the entire list cannot be completed, take the following actions to update the disposition and status for the IDOCs in the "Work" tab:
For the IDOCs that have completed verification, update each IDOC disposition using IRM 25.25.3.7, Completing the Call, or IRM 25.25.3.10, Unable to Verify (UTV) Procedures.
Do not click "Update" until all the steps below have been completed.
Highlight one of the IDOCs that need to stay in the "Work" tab.
Click on the drop down arrow next to "Group Dispositions" inside the box "Who at the employer gave you the information?", and select "Hold on Rest" from the list.
A pop up window will appear to ensure you want to take this action, click on "Yes" and the window will change to the "Employer Info" tab.
On the "Employer Info" tab, the mode of contact (MOC) will show as "Hold". In the "Hold Information" section of the screen, select the reason "Call Back IRS" from the drop down menu and enter the date and time for the hold to expire.
Then select "Update".
Note: The IDOCs you disposition will move into the "Completed" tab and the rest will be left under the "Work" tab.
Spanish or International Phone Calls
(1) During verification of calls that fall into the Spanish Call or International Call realm, the Tax Examiner (TE) must forward any specific information to the appropriate mailbox. Notify your manager via e-mail that the call requires referral to the Spanish or International mailbox.
(2) Spanish Calls - When it is determined that the Return Integrity Verification Operations (RIVO) employee cannot communicate with the employer due to a Spanish language barrier, forward an e-mail to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ mailbox. The e-mail must include the employer name, EIN and phone number. The call must be processed as follows:
Change employer mode of contact (MOC) to "Hold", reason "Other"
Input in "Employer Notes" "Spanish"
Update Permanent Instruction "Spanish"
(3) International Calls - CE indicates that the employer is out of the United States, forward an e-mail to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ mailbox. The e-mail must include: employer name, EIN, and phone number. The call must be processed as follows:
Change employer MOC to "Hold", reason "Other"
Input in "Employer Notes" "International"
Permanent Instruction "International"
Updating Individual Taxpayer Identification Number (ITIN) Income Documents (IDOCs)
(1) An Individual Taxpayer Identification Number (ITIN) is a nine digit number that starts with a "9" and is used to establish accounts for individuals who are required to have a U.S. taxpayer identification number but do not have, and are not eligible to obtain a social security number (SSN). The ITIN allows them to file tax returns only, it does not authorize a person to work in the United States, see IRM 3.21.263.2, Overview, for additional information.
(2) Review the information in the Electronic Fraud Detection System (EFDS) for a "work assumed" SSN. Review command code (CC) IRPTR using the "work assumed" SSN and the ITIN to locate the income document information. If no information can be located for the "work assumed" SSN or ITIN in CC IRPTR, research the Social Security Administration Online Retrieval System (SSA_ORS) using the ITIN, SSN, and name. Use the chart below to disposition the income document (IDOC) in Contact Employer (CE):
IF | AND | THEN |
|---|---|---|
1 |
|
|
2 | Does not fall within tolerance amounts above |
|
3 | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
|
4 |
|
|
(3) Verification by Phone:
Employees must look at the Return Notes to determine if a "work assumed" SSN was found for the taxpayer by the submitter. If there are no return notes regarding a "work assumed" SSN, the tax examiner will need to research to try to find a "work assumed" SSN. Ask the employer to research their records by taxpayer identification number (TIN) and by name and take the following actions:
Reminder: Prior to manually verifying the questionable IDOC, see IRM 25.25.3.9, Manual Verification Procedures, paragraph 3, to confirm compliance with the Taxpayer First Act.
Verification by Fax: The returned fax should indicate if the taxpayer was employed by name or TIN. If the employer fails to indicate on the fax by checking the boxes, "No income or federal withholding by TIN" and the "No income or federal withholding by name" call the employer and ask them to check by name and TIN. Research EFDS return notes to see if a "work assumed" SSN was found. Follow the chart in paragraph 3a above to complete the verification process.
IF | AND | THEN |
|---|---|---|
1 | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | Consider the IDOC verified, see IRM 25.25.3.7, Completing the Call, to complete the verification process. |
2 | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | Consider the IDOC not verified and the filer as "Not Employed", see IRM 25.25.3.7, Completing the Call, to complete the verification process. |
3 | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | Input the wages and withholding as verified by the employer, see IRM 25.25.3.7, Completing the Call, to complete the verification process. |
4 | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | Consider the IDOC not verified and the filer as "Not Employed", see IRM 25.25.3.7, Completing the Call, to complete the verification process. |
Internet Research Sources
Common Abbreviations
Abbreviation | Term | Abbreviation | Term |
|---|---|---|---|
ACCT | accounting, account | LVM | left voice mail |
ADDR | address | MGR | manager |
ADMIN | administrative, administrator, administration | MISC | miscellaneous |
AGCY | agency | MSG | message |
AR | accounting rep | NBR | number |
ASSOC | associate | NM | name |
ASST | assistant | ORG | organization |
ATTN | attention | OW | owner |
BKKPR | bookkeeper | MGT | management |
BUS | business | PC | phone call |
CB | call back | PRES | President |
CL | clerk | PSNL | personnel |
CMPL | complete | PYRL | payroll |
CNFD | confidential | QSTN | question |
|
| REC | records, record |
CO | company | RECV | receive |
CONT | continue | RESP | response |
CONTR | controller | SEC | secretary |
|
| SR | senior |
CONVR | conversation | SPEC | specialist |
COORD | coordinator | SRC | source |
CTCT | contact | SSN | social security number |
CORP | corporation, Corporate | STD | standard |
DEPT | department | SUPR | supervisor |
DIR | director | SYS | systems |
DISC | CD with employee records | TA | tax analyst |
|
| TECH | technician |
DSP | disposition | taxpayer | taxpayer |
EE | employee | TRE | treasurer |
EMPLMT | employment | TS | tax specialist |
ER | employer | TT | trustee |
EX | example | TXPD | tax period |
EXEC | executor, executive | VERF | verify |
FIN | finance, financial | VP | vice president |
FLR | floor | W/H | withholding |
GOVT | government | WCB | will call back |
HR | human resources | WP | white pages |
HRD | HR director | XPDT | expedite |
LD | lead |
|
|
LM | left message | YR | year |
LV | leave | YTD | year-to-date |
Research Check Sheet
Research | Results |
|---|---|
IDRS command code (CC) research on business |
|
BMFOLP - (Payments under EIN) |
|
BMFOLI - (Filing history under EIN) |
|
BMFOLL - (Indication of Final Form 94X) |
|
Contact Employer information Research |
|
Employer Keyin Information Section |
|
Completed Tab (Name/Title and Phone number) |
|
BMF area phone number |
|
IDRS CC research on EIN |
|
INOLE S and T definer |
|
ENMOD |
|
TRDBV |
|
IDRS CC research on business owner or XREF found in previous EIN research (if applicable) |
|
TRDBV |
|
IRPTR |
|
Internet Research |
|
Business Search (Secretary of State) |
|
| |
White Pages 411.com or other phone search |
|
Other MISC internet research |
|
Accurint research |
|
