25.25.2. Revenue Protection Screening Procedures for Individual Master File Returns

(1) Purpose and Program Goals: This IRM subsection provides guidance for Return Integrity Verification Operations (RIVO) employees when screening 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 tolerances for screening by RIVO employees.

(2) Audience: RIVO employees.

(3) Policy Owner: The Director of Return Integrity Verification Program Management (RIVPM) is the policy owner of this program.

(4) Program Owner: RIVPM program office.

(1) The Return Review Program (RRP) uses filters and models to select returns for Return Integrity Verification Operations (RIVO) review. The selected returns are placed in the Electronic Fraud Detection System (EFDS) in the Data Mining (DM) queue (Process Status (PS) 3) for RIVO employees to screen. RIVO will screen the returns in DM using the procedures in this Internal Revenue Manual (IRM).

(2) Observe the Taxpayer Bill of Rights as spelled out in Publication 1, Your Rights as a Taxpayer, particularly with respect to the right to quality service, confidentiality, and privacy when screening returns.

(3) When screening returns, use the refund tolerance amounts listed in Exhibit 25.25.2-4, Tolerance Chart.

(4) Follow the steps below to screen the returns in DM, starting with returns with the earliest "Stop Date" (the last date the refunds can be stopped):

1. Log into the Workload Management System (WMS)

2. Select review from the EFDS main menu bar

3. Select "Prescan"

4. Ensure the DM Queue Box is checked under "Set Chunk Criteria"

5. Select "Get Chunk" and screen the returns

(5) During the screening process, the return is placed in one of the following dispositions:

• Verify - Current year returns needing to have the income and/or withholding verified using one of the RIVO verification processes. Selecting "Verify" in EFDS places the IDOC in the "Contact Employer" (CE) queue to await the verification process. The return will be in PS 33 while the IDOCs are in CE.

  Reminder: If there is an IDOC with no IDOC information on CC IRPTR, all IDOCs attached to the return must be sent to verification through CE.

• Research - Prior Year Individual Taxpayer Identification Number (ITIN) returns requiring verification.

• Refile - Returns considered verified good. Selecting the return disposition of "Refile" in the DM screening return detail screen will generate a release of the refund.

  Exception: If the refund has been stopped with a Computer Condition Code (CCC) "1" or "3", follow IRM 25.25.13.9, Releasing the Refund, to release the refund. For returns in Process Status (PS) 30, if the refund is considered good, manually release the refund.

• ACE/Examination - Current year returns requiring manual verification.

  Note: Current year returns containing unsubstantiated income and/or withholding should not be dispositioned to ACE/EXAM after CC IRPTR is considered fully available for the tax year.

• ACE/Adjustments - Returns meeting the Identity Theft Scheme Criteria. See IRM 25.25.2.11, Identity Theft Scheme Criteria. Returns dispositioned to "ACE/Adjustments" will be sent through the Taxpayer Protection Program (TPP) Processes.

Note: When dispositioning the return to "ACE/Adjustments", input an EFDS Return note "RIVO RSV IDT".

• Add to Scheme - All fraudulent non-identity theft prior year returns and when directed by the IRM. The returns will be systemically scored and dispositioned to the appropriate treatment/referral process in the Scheme Tracking and Referral System (STARS).

(6) During the Data Mining Screening Process, RIVO employees should be on the alert for possible identity theft scheme returns. Examples of some identity theft scheme characteristics can be found in IRM 25.25.2.11, Identity Theft Scheme Criteria. Management may alert employees to new identity theft scheme characteristic patterns at any time. EFDS contains a variety of highlighted fields and duplicate condition buttons on the Return Detail Screen (RDS). Special select codes also can provide more information. The use of these buttons or codes may help in the determination of a return.

(7) Follow procedures in IRM 25.25.2.14, Screening Individual Taxpayer Identification Number (ITIN) Returns, when screening ITIN returns.

(8) When screening Prisoner returns, follow procedures in IRM 25.25.2.13, Prisoner Returns.

(9) International returns (Forms 1040-NR, U.S. Nonresident Alien Income Tax Return) claiming withholding, from a Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests, are verified by Submission Processing and should be "Refiled" in EFDS. Other Form 1040-NR returns claiming withholding should be screened per IRM 25.25.2.2.1, Data Mining Screening Tree.

(10) Returns being processed on an Internal Revenue Service Number (IRSN) are not part of RIVO’s purview and should be "Refiled" in EFDS. For help recognizing an IRSN, see IRM 3.21.263.5.5, Internal Revenue Service Number (IRSN).

(11) For Frivolous returns identified during the screening process, see IRM 25.25.2.18, Frivolous Returns. If the Frivolous Return has identity theft characteristics, disposition the return to ACE/Adjustments, and input an EFDS note RIVO RSV IDT.

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(13) For all other returns, see IRM 25.25.2.2.1, Data Mining Screening Tree, for screening procedures.

(1) Command code (CC) IRPTR will be used to verify all income documents (IDOC) for all prior year returns found in Data Mining (DM). When CC IRPTR data is available for the current tax year, Return Integrity Verification Operations (RIVO) and Criminal Investigation (CI) will use CC IRPTR to verify IDOCs for current and prior year returns before dispositioning IDOCs to "Verify".

(2) Any returns filed for the current processing year will not be dispositioned to "Scheme" based solely on "CC IRPTR" until the majority of "CC IRPTR" return data is available.

(3) Compare the information on each IDOC to the information on CC IRPTR for the same Employer Identification Number (EIN). If there is more than one IDOC for an EIN, total the wages and withholding, and then compare. Use the following CC IRPTR Verification table below for all prior year returns and for current year returns when at least one IDOC is viewable in CC IRPTR or for current year returns after CC IRPTR is considered fully loaded:

(4) If the determination has been made to "Refile" the return in EFDS, prior to dispositioning the return to "Refile", follow the instructions in the table below:

(1) If the refund stop date is 3 days or less or the return is being dispositioned to "ACE/Exam, Research, or Frivolous Filer", and the refund is not already being held, manually stop the refund.

(2) To manually stop a refund input transaction code (TC) 971 action code (AC) 134. If the stop date in IDRS is 3 days or less, also input command code (CC) NOREFP, see IRM 2.4.37, Command Code NOREF Overview.

• When inputting CC NOREFP to stop the refund, open a control base with category PFRZ and monitor the account for the posting of the P- Freeze. Close the control base when the refund is stopped or lost.

  Note: If another action stops the refund, close the CC NOREFP control base.

(1) Take the following actions when adding a return to Scheme:

1. When CC IRPTR data is used to complete the verification(s), follow instructions in IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process.

2. Add other EFDS notes as appropriate, e.g., "IDOC - Form 4852, No IDOCs, unsubstantiated withholding", etc.

3. For Paper returns - add IDOCs to EFDS (No EIN - add IDOC data to notes), and follow instructions in IRM 25.25.2.12, Return Chargeout (RCO) Process.

4. Set the return disposition to "Add to Scheme" and complete the "add to scheme drop down windows", refer to Exhibit 25.25.2-1, State Mapping to Scheme Location, to determine appropriate scheme location.

5. Stop the refund, see IRM 25.25.2.4, Stopping the Refund.

6. Complete the refund information drop down menu.

7. "Always" check the IDOC box for fraudulent IDOCs. In the case of Multiple IDOCs, input notes as appropriate and check the box for each fraudulent IDOC.

(2) Then complete one of the following:

• If screening in DM, go to next record.

• If screening a "paper return", select "Update and Release", and see IRM 25.25.2.12, Return Chargeout (RCO) Process for other actions.

(1) Wages and withholding are considered unsubstantiated when the return does not have an income document (IDOC) attached to the return substantiating the claim. The instructions in this IRM subsection are for current year returns prior to command code (CC) IRPTR being considered fully loaded.

(2) Returns with income from a Schedule C or Household Help (HSH) and no federal withholding should not be worked per this IRM subsection, see IRM 25.25.2.15, Schedule C and Household Help (HSH) Income.

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(4) If a return shows tribal income, more research may be required to verify the return. Review both the primary and secondary taxpayer identification number (TIN), if applicable, filing/income history of claiming tribal income and/or CC IRPTR for a Form 1099-MISC, Miscellaneous Income, supporting the income. For a child's return, when there is no filing/income history located, research CC DDBKD to obtain the parents' TIN's to establish the filing/income history before dispositioning the return to "ACE/EXAM". If documentation is found, "Refile" the return in EFDS. If no support can be found, disposition the return to "ACE/EXAM" and include a second note, "TP claiming tribal income".

(5) All other current year returns (prior to CC IRPTR being fully loaded) containing unsubstantiated income and/or withholding ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and one of the following must be resolved as follows:

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

• The prior year return was in "Scheme"

(1) Return Integrity Verification Operations (RIVO) receives returns identified as questionable and/or possible Identity Theft (IDT) from Submission Processing functions via the Funny box process. Submission Processing (SP) functions will review the returns per IRM 3.10.72.17, Referrals to Return Integrity Verification Operation (RIVO) or Frivolous Filer Program (FRP) and Routing of Questionable Payments, and IRM 3.11.3.6.1.7, Identity Theft.

(2) RIVO may review the 'funny boxes' of questionable returns identified by employees in the following areas:

• Notice Review

• Statute

• Form 1040X Departments

(3) Take the following actions when screening funny box returns:

(4) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(1) All Funny box returns will be annotated with an approved stamp or handwritten mark "RIVO REV", indicating the return was reviewed by Return Integrity Verification Operations (RIVO). The annotation must be placed in the upper left hand corner margin of the return.

(2) Screen the return for identity theft, see IRM 25.25.2.11, Identity Theft Scheme Criteria.

(3) For statute imminent or expired returns, follow normal screening procedures, see IRM 25.25.2.2, Data Mining Screening. If the return does not meet RIVO criteria, send it back to the referring area.

(1) All Funny box Form 1040-X, Amended U.S. Individual Income Tax Return, returns will be annotated with an approved stamp or handwritten mark "RIVO REV", indicating the return was reviewed by Return Integrity Verification Operations (RIVO). The annotation must be placed in the upper left hand corner margin of the return.

(2) When an amended return is received in Submission Processing, they will follow their IRM procedures to refer Form 1040-X to RIVO for review. See IRM 3.11.6.7.9, Return Integrity and Verification Operation (RIVO) Guidance. Returns meeting the criteria may be routed to RIVO using Form 3210, Document Transmittal. RIVO will take the following actions:

• Verify the Form 1040-X information using CC IRPTR and provide the results of the review by selecting the appropriate result using the 1040-X Referral Return Form, see Exhibit 25.25.2-2, Form 1040-X Referral Form.

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

(1) Accounts where the taxpayer identification number (TIN) owner return was previously considered as an identity theft tax return, will require specific actions to resolve the account.

(2) Review the account to determine if the identity theft determination was made by Return Integrity Verification Operations (RIVO) employees or during the Taxpayer Protection Program (TPP) processes. If another function made the identity theft determination, reject the inquiry or forward the request to the appropriate function. For accounts previously resolved by RIVO processes, take the following actions to resolve the account:

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

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

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

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

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

  Example: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

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

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

(1) Data Mining (DM) Screening for paper returns is accomplished through the Return Chargeout (RCO) Process. RCOs were previously printed for each paper return meeting DM screening criteria. Currently, RCOs are identified utilizing the Workload Management System (WMS) or through a Selections aNd Analytics Platform (SNAP) query process at each Return Integrity Verification Operations (RIVO) IMF paper processing site. A transaction code (TC) 971 action code (AC) 134 is input on IDRS to hold the refund on the returns meeting RIVO criteria. Take the following actions:

1. Use a SNAP query to obtain a daily listing of the selected paper returns, by cycle, which could not be systemically verified and must be manually pre-screened. Input an Electronic Fraud Detection System (EFDS) note of "RCO-X(cycle)-X (day of the cycle)" and distribute the listing to the teams for pre-screening.

2. If per IRM 25.25.2.2, Data Mining Screening, there is sufficient data to determine the return is valid, "Refile" the return in EFDS. If there is insufficient data to refile the return, disposition to "Return Chargeout Interim State (PS 60)".

Note: There may be returns in the RCO process that are returns that were on MFT 32 and have been reprocessed to post to MFT 30. These returns have been through the Taxpayer Protection Program (TPP) Process and should be screened per IRM 25.25.2.16, Process Status (PS) 30 Identity Theft False Positive Screening Procedures.

Reminder: If a reprocessed return was originally electronically filed, access the return via the Employee User Portal (EUP), rather than ordering the return per step c) below. Check the DLN of the TC 976 on MFT 32 to determine if the reprocessed return was originally electronically filed.

Note: Do not disposition returns to PS 60 where the income is ONLY from a Schedule C or annotated as Household Help (HSH) and no federal withholding is claimed on the return, see IRM 25.25.2.15, Schedule C and Household Help (HSH) Income, to screen the return.

3. Weekly, send the listing of RCOs in "PS 60" to the local campus Files Function using command code (CC) ESTAB to obtain the returns. Input an EFDS return note, ESTAB 1.

(2) When the return is received from Files or located via EUP, take the following actions:

• Annotate, "stamp" or hand write "IVO REV", in the upper left hand corner margin of the return.

  Note: For returns found in EUP, there is no need to print the return for annotation or send the return to Files.

• Screen the return per IRM 25.25.2.2, Data Mining Screening.

• All the income documents (IDOC) attached to the return must be entered into EFDS. Enter the IDOC information as it appears on the IDOC. If no employer identification number (EIN) is present, research EFDS and/or IDRS for a valid EIN. If an EIN cannot be located, input the IDOC information in EFDS Return Notes and disposition the return to "ACE/EXAM" for manual verification.

  Note: If the return is locked to Process Status (PS) 49 (Identity Theft Hold in EFDS), input the IDOC information in the EFDS return notes.

Exception: If the return is being dispositioned to "Refile", do not enter the IDOC information.

• For married filing jointly returns, when adding IDOCs to EFDS delete the spousal name on the Contact Employer (CE) screen that does not appear on the IDOC.

• When screening is completed, send the return to files.

• If the RCO return was placed in "PS 60" by an RIVO Tax Examiner at another campus, screen the return and disposition per IRM 25.25.2.2, Data Mining Screening. If the return is in any other process status, contact the RIVO TE listed in the EFDS return note.

(3) If 30 days have passed since the return request was sent to files, initiate a second request for the return using command code (CC) ESTAB. Input a second EFDS return note, "ESTAB 2".

(4) If more than 28 days have passed since the second return request, initiate a third request using CC ESTAB with definer "V" to expedite the request. Input an EFDS return note, "ESTAB 3".

(5) If the return is not received from files 14 days after the third request, and CC IRPTR is not available in order to make a decision to "Refile", input an EFDS return note, No Files RCO Response. FRE Analysts will periodically evaluate returns in PS 60 with no Files response for valid IRPTR data and disposition to Refile those with verifiable income and withholding.

(6) When the return is received from files, follow the steps in (2) above.

(1) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡"≡ ≡ ≡ ≡

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

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

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

(2) If a person is not considered a full year prisoner, continue screening the return using IRM 25.25.2.2, Data Mining Screening. For married filing joint returns, both taxpayers must not be full year prisoners.

(3) Use the following tolerance table when screening full year prisoner returns:

(4) If CC IRPTR data is available for the year of the tax return, and the return verifies per the tolerances listed in the tolerance chart above, "Refile" the return in EFDS. Input an EFDS return note "PER IRPTR".

(5) If the income documents (IDOCS) do not verify per the tolerance chart above or CC IRPTR data is not available for the tax year of the return, then follow the chart below for full year prisoner returns with IDOCs (return may contain income from Schedule C or Household Help (HSH)):

(6) During the Screening process if you receive a Full Year Prisoner Return containing any of the bullet items listed, see the table below for guidance.

• No income documents (IDOCs) (i.e., no W-2 or Form 1099 Series) attached to the return

• Return contains unsubstantiated income/withholding

• The return has income only from Schedule C or Household Help (HSH)

(1) An Individual Taxpayer Identification Number (ITIN) is a nine-digit number in the format of a Social Security Number (SSN) beginning with a "9". An ITIN is used to establish accounts for individuals who are not U.S. citizens. The ITIN allows them to file tax returns only. The ITIN should not be used for employment purposes. See IRM 3.21.263.5, ITIN General Processing Information, for more information.

(2) The ITIN Operation will refer identified ITIN return schemes to Return Integrity Verification Operations (RIVO) for treatment. The ITIN Operation will provide a scheme characteristic fact sheet with any newly identified scheme. All returns received directly from the ITIN Operation will be treated as identity theft and will be edited with a RIVO stamp or handwritten "RIVO REV", and a special processing code (SPC) "M" prior to sending it to Submission Processing.

(3) All ITIN returns must be screened for identity theft per IRM 25.25.2.11, Identity Theft Scheme Criteria, and for known ITIN identity theft scheme criteria as provided by the ITIN Operation.

(4) When screening an ITIN Return follow the if and then chart:

(1) Returns containing Schedule C and/or Household Help (HSH) income and one of the conditions below, use the table to determine the actions to address the return:

• match the prior year filing pattern

• there was an audit by Exam for the same income type in the prior year and Exam did not allow the refund

• the return was in "Scheme" in the prior year

(1) Returns in Process Status (PS) 30 are returns that were selected by the identity theft processes for identity authentication and income and withholding verification. A transaction code (TC) 971 action code (AC) 052 and a TC 971 AC 129 will be present on command coded (CC) TXMODA.

(2) The taxpayer has been authenticated by the Accounts Management Taxpayer Protection Program (TPP) staff, the Taxpayer Assistance Center (TAC) staff, Return Integrity Verification Operations (RIVO), or through an online process. In addition, some returns are considered filed by the taxpayer identification number (TIN) owner based on other analytical data and allowed to continue processing.

(3) RIVO will screen and disposition the returns following the chart below:

(1) For tax year 2022 and subsequent, Dependent Database (DDb) non-compliant filter rule 7W selects returns which claim withholding on Forms W-2G, Certain Gambling Winnings, and analysts move these returns into PS 55. Transaction Code (TC) 971 Action Code (AC) 122 will be present on IDRS CC TXMODA; however, these returns must NOT be referred to the Automated Questionable Credit (AQC) process for treatment.

(2) If you find one of these returns in inventory or are assigned to screen this inventory, follow IRM 25.25.2.2.1, Data Mining Screening Tree to screen and disposition the return.

(1) Frivolous tax returns are based upon tax avoidance arguments that are not supported by law. A frivolous argument is used for the purpose of expressing dissatisfaction with the substance, form, or administration of the tax laws by attempting to illegally avoid or reduce tax liabilities.

(2) Frivolous documents often:

• Contain arguments about the obligation to file or pay tax on the face of the tax return or on attachments to the tax return.

• Include altered forms or jurats containing frivolous arguments.

• Are attempts to impede or circumvent the administrative processing of the tax return.

• Request questionable credits to which the taxpayer is not entitled, such as Fuel Tax Credit or COVID sick leave credits claimed on Schedule 3, Additional Credits and Payments.

(3) See the following for expanded listings of frivolous arguments:

• IRM 25.25.10-1, Frivolous Arguments

• IRM 3.11.3-13, Frivolous Filer/Non-filer Review Box Criteria and Definitions

• IRM 3.11.6.7.12, Frivolous Claims Screening

• IRM 3.12.2-14, Frivolous Filer Definitions

(4) Identifiers of Frivolous Return Program (FRP) involvement:

• TC 971 AC 089

• F- freeze

• Open control base unit numbers 14867 through 14869

• TC 810 jurisdiction code of 4

• -E freeze

(5) If a potentially frivolous return is identified by Return Integrity Verification Operations (RIVO); disposition the return in the Electronic Fraud Detection System (EFDS) to Frivolous Filer (PS 77) and input an EFDS return note "Sent to FRP".

(1) You may receive inquiries about the status of a case or a refund during the screening and verification process. These inquiries may come from the taxpayer (TP) via phone or correspondence or may be internal requests such as Form 4442, Inquiry Referral. All referrals are worked per IRM 25.25.13, Account Resolution for Return Integrity Verification Operations (RIVO).

(2) Follow internal RIVO directives to refer Form 12412, Operations Assistance Request (OAR) or Form 4442 /e-4442, Inquiry Referral, within RIVO, as applicable. Employees tasked with resolving Form 12412, Operations Assistance Request (OAR), and Form 4442/e-4442, Inquiry Referral, will use the specific guidance provided in the IRM 25.25, Revenue Protection, and related guidance in the table below to resolve the inquiry type:

(3) Follow the required time frames for Form 4442/e-4442, Inquiry Referral.

(4) Form 14027-B, Identity Theft Case Referral, must be treated as priority work. See IRM 25.23.3.2.5.2, Global Review, Action Required, for additional guidance about Form 14027-B referrals.

(5) To expedite the refund, TAS may inform the taxpayer that the IRS will need to contact the taxpayer’s employer before the refund can be released. If the taxpayer agrees to this third-party contact, TAS may notate this agreement on the OAR. If the OAR contains this notation and all other necessary information, the IRS can contact the taxpayer’s employer without sending the Letter 6255C, Questionable Refund Hold, to the taxpayer. Make the needed contacts and update the case accordingly. Add a note to the Electronic Fraud Detection System (EFDS): "OAR received; taxpayer agrees to employer contact".

(1) The Electronic Fraud Detection System (EFDS) is the primary platform by which potentially fraudulent returns are screened, verified, and referred to a treatment process. However, certain Return Review Program (RRP) non-identity theft return selections are not loaded into EFDS. A process was established to identify this inventory and provide an opportunity for Return Integrity Verification Operations (RIVO) teams to manually review these returns outside of EFDS. RIVO will screen and verify the returns manually and to take necessary action on accounts based on the screening and verification determination.

(2) Returns not in EFDS will be identified by the Fraud Referral and Evaluation (FRE) analysts and they will open a control base on IDRS with the following information:
C#,NOTINEFDS,A,MISC
1482284611,*

(3) Once assigned, RIVO will screen the returns per IRM 25.25.2.2.1, Data Mining Screening Tree, and take the following actions:

(1) Taxpayer Advocate Service (TAS) may issue a Form 12412, Operations Assistance Request (OAR), to Return Integrity Verification Operations (RIVO) to expedite the screening and verification process.

(2) When an OAR is received in RIVO, RIVO will take the following actions:

• Review the return either per IRM 25.25.2.2, Data Mining Screening or per IRM 25.25.3.4, Income Verification using Command Code (CC) IRPTR.

• If the taxpayer income documents verify, perform the required actions to "Refile" the return in the Electronic Fraud Detection System (EFDS) and ensure the refund is released, see IRM 25.25.13.9, Releasing the Refund.

  Caution: Check IRM 25.25.2.3 (4) boxes 4, 5 and 6 for up-to-date IRP warnings, EFDS notes and EFDS mode of contact indicating suspicious IRP.

• If the original return does not verify, request the documentation from TAS. To verify the documentation from TAS, please see SERP - OAR Additional Documentation - RIVO Portal (irs.gov).

• If the documentation does not substantiate the return, advise TAS of the results on the Form 12412. If the return is not already in "Scheme", push the return to "Scheme", per IRM 25.25.2.5, Adding to Scheme.

• Update EFDS notes and the return disposition as appropriate.

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

• Update the OAR database as appropriate.

• Close all RIVO control bases.

(1) When screening returns, employees should be alert to possible fraudulent or identity theft claims ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. These returns do not meet the criteria for identity theft as provided in IRM 25.25.2.11, Identity Theft Scheme Criteria and do not meet the criteria for sending the income documents to verification as provided in IRM 25.25.2.2, Data Mining Screening.

(2) Return Integrity Verification Operations (RIVO) has developed a process to refer groups of current year returns ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ to the Lead Development Center (LDC) or the Return Preparer Coordinator (RPC) for evaluation. These returns may contain any of the following characteristics:

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

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

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

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

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

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

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

(3) If the return appears suspicious and the "IP" button on the Return Detail Screen in EFDS is lit (active), click on the "IP" button. The spreadsheet will appear with a listing of returns. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Follow the chart below:

(4) When it is determined more research is needed, take the following actions:

1. Open a Return Query from the EFDS drop down menu.

2. Search the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

4. In IDRS, research the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Search for any ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. If there are any ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

5. Research for possible identity theft ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

6. Continue to paragraph 5 below.

(5) After the initial research, follow the chart below for other actions:

(6) Send an email to the lead/manager ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡:

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

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

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

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

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

(7) Once the review has been completed by the lead/manager and approved, the lead/manager ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

1. Form 14229, 1040-X Referral Return, is used by Return Integrity Verification Operations (RIVO) to return Form 1040X to Code and Edit in Submission Processing according to information found in the IRM 3.11.6.8, 1040-X Routing Guide.

   Note: Do not use this form to return Form 1040-X to Accounts Management (AM). Follow established procedures to return the case to AM to attach to their open Correspondence Imaging Inventory (CII) case.

1040X Referral Return Form
The attached 1040X has been reviewed by RIVO and is being returned for the following reason:
__________1040X validates- follow normal processing procedures __________1040X requires an adjustment - Decrease Wage To:__________ Decrease Withholding To: __________ __________1040X cannot be verified/disallow __________Other (write description of necessary action)
To:____________________FROM:____________________DATE:_________________ Note: This form is for use only by Return Integrity Verification Operations (RIVO) staff to return Form 1040X to Code and Edit.

1. The Erroneous Referral Routing Form (Form 14230) is for use only by Return Integrity Verification Operations (RIVO) staff to return items not meeting RIVO criteria to the originator.

"Erroneous Referral Routing Form"
This item is being returned because it is not within RIVO's scope of authority.
RIVO will "ONLY" address the following issues. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Inquiries related to refunds on accounts showing unresolved RIVO activity Identity Theft ONLY on accounts showing RIVO activity Open RIVO IDRS controls Fraud Leads ONLY on pre-refund and recoverable money issues 1040-X returns meeting criteria outlined in IRM 3.11.6.4.9, Return Integrity Verification Operations (RIVO) Guidance. Note: See IRM 21.5.6.4.35.3, -R Freeze Overview for Accounts With Return Integrity Verification Operations (RIVO) Involvement for indications of RIVO activity
To:____________________FROM:____________________DATE:_________________ Note: This form is for use only by Return Integrity Verification Operations (RIVO) staff to return Erroneous Referrals.

(1) The following chart is used to determine if a return should be screened by Return Integrity Verification Operations (RIVO). Do not use the chart below to determine if a refund should be released.

1. The chart below can be used to determine the Process Status (PS) of the return in EFDS.

Process Status (PS) Value/Code	Description	Return Status
0	Not selected for Data Mining	None
1	Return waiting for "Prescan"	Interim - return waiting for an action
3	Return waiting for Data Mining	Interim - return waiting for an action
10	EITC/ACTC Can’t Verify - systemic verification reprocessing	Interim - return waiting for an action
12	Non-Identity Theft Select - Schedule C/HSH only	Interim - return waiting for an action
20	Return not viewed on EFDS	Interim - return waiting for an action
21	Return waiting for "Research"	Interim - return waiting for an action
22	Return waiting for "Scheme" Acceptance - Interim STARS	Completed - no further action
23	Return waiting for Attn TE	Interim - return waiting for an action
24	Return waiting for Attn District - ELF Returns waiting for HHS Response	Interim - return waiting for an action
25	Return in Reject Scheme TE	Interim - return waiting for an action
26	Return waiting (STARS problem)	Interim - return waiting for an action
27	Return waiting for "Research" later	Interim - return waiting for an action
28	Return sent to "Refile"	Completed - no further action
29	Return sent to "Scheme" - Fraud	Completed - no further action
30	Return sent to "ACE/Adjustments" - Possible Identity Theft	Interim - return waiting for an action
31	Return sent to "ACE/Collections" - Possible Fabricated Entity or Suspicious IRP	Interim - return waiting for an action
32	Return sent to "ACE/Exam" - unsubstantiated income/withholding	Interim - return waiting for an action
33	Return sent to "Verification"	Interim - return waiting for an action
40	Return in "Prescan"	Interim - return waiting for an action
41	Return in "Research"	Interim - return waiting for an action
43	Return in Attn District	Interim - return waiting for an action
44	Return in STARS Transfer	Completed - no further action
45	Return in Interim STARS Processing	Completed - no further action
46	Return in "Detail"	Interim - return waiting for an action
47	Return in "Suspense"	Interim - return waiting for an action
48	Return in "IAT Reject"	Interim - return waiting for an action
49	Return in "ID Theft" - Hold - Unresolved TPP status	Interim - return waiting for an action
50	Return in "ID Theft" - TPP completed status - waiting on systemic return verification	Interim - return waiting for an action
55	Rule 7 monitoring	Interim - return waiting for an action
60	"Return Chargeout" - Interim State	Interim - return waiting for an action
65	"Post Refund Potential Fraud"	Interim - return waiting for an action
70	"RIVO Holding" - waiting on a final frivolous determination/confirmed final determination	Interim - return waiting for an action/Completed - no further action
77	"Frivolous Filer"- initial selection	Interim - return waiting for an action

(1) IDRS populates Command Code (CC) FTBOL Definer P with data received and compiled once yearly from correctional institutions in the United States. Prisoner incarceration dates and release dates for the current tax year and three prior tax years are maintained.

(2) The IDRS examples below provide explanations of the prisoner incarceration status descriptions in the "NOTE" field for CC FTBOL, as well as "NOTE" field changes based on current year prisoner data.

(3) The release date field will show as updated in the proceeding year RELEASE column if the prisoner’s release date changes according to the most current prisoner data loaded (see the PART YEAR row above).

(4) Because IDRS CC FTBOL release date data updates yearly, the NOTE column will update based on the most current information - i.e., show released in 2019 (see above), but the updated release date of 9-18-2019 in the tax year 2020 RELEASE column will not appear in the tax year 2019. In the example above, the taxpayer was released in 2019, so it is important to check the information from the most current tax year. The NOTE column will update based on the current year information even though the information in the 2019 RELEASE column will not change.

(5) When yearly prisoner data is incomplete and cannot be perfected, incarceration and release dates show in IDRS as Not Applicable (N/A). This does NOT mean the taxpayer was released in that tax year. For these instances, use the latest incarceration and release dates to determine whether the taxpayer is a full year prisoner.