Part 25. Special Topics
Chapter 25. Revenue Protection
Section 13. Account Resolution for Return Integrity Verification Operations (RIVO)
25.25.13 Account Resolution for Return Integrity Verification Operations (RIVO)
Manual Transmittal
August 23, 2023
Purpose
(1) This transmits revised IRM 25.25.13, Revenue Protection, Account Resolution for Return Integrity Verification Operations (RIVO).
Material Changes
(1) IRM 25.25.13.3(6) Table Row 3 - Added to the “And” and “Then” columns complete details for notating and closing referrals that do not meet the time frame for responses which entailed reducing responses to three choices instead of four. IPU 23U0766 issued 06-23-2023.
(2) IRM 25.25.13.3(6) Table Row 7 and 8 - Corrected the guidance, for each scenario to make sure that 4442s and Transcripts with External Lead involvement, are referred to that department for evaluation for the appropriate treatment stream. IPU 23U0778 issued 06-27-2023
(3) IRM 25.25.13.3(6) Table Row 9a - Rewrote the condition to remove the confusion when working cases that involved a held refund and an unpostable 126. IPU 22U1084 issued 11-10-2022.
(4) IRM 25.25.13.3(6) Table - Updated instructions and added Notes to clarify procedures for addressing Transcripts and form 4442s referrals with TPP involvement to comply with current TPP criteria and procedures. IPU 23U0740 issued 06-16-2023.
(5) IRM 25.25.13.3(6) Table Row 14 - Revised and created instructions to distinguish procedures for working returns in STARS that don’t verify versus those that do. Previously there were no instructions for working cases that do verify. IPU 22U1084 issued 11-10-2022.
(6) IRM 25.25.13.3(6) Table Row 14 - Corrected the references that should have led the TE to row 14a and b as opposed to 4a and b, which if not changed would have resulted in an incorrect case resolution. IPU 22U1090 issued 11-16-2022.
(7) IRM 25.25.13.5(7) - Changed the AQC MISC referral threshold to align with the new selection threshold in IRM 25.25.2-4. These referrals would not ordinarily be selected for screening based on the tolerance chart. Also, a Caution was added to advise that the updated threshold and in general, does not apply to certain cases referred. IPU 23U0778 issued 06-27-2023.
(8) IRM 25.25.13.5(7) - Corrected who OARs for WOW manual referrals, should be sent to since RIVO has their own liaison. IPU 23U0766 issued 06-23-2023.
(9) IRM 25.25.13.7(1) - Added a Note that included a timeframe for TEs to follow up on requests to move funds to excess collection before submitting a duplicate request. IPU 23U0740 issued 06-16-2023.
(10) IRM 25.25.13.7(1) Table Row 1 - Added a Note to make sure TEs are aware that the guidance to enter the STARS note does not conflict with the guidance for entering the standard notes shown in the STARS Delete Reasons section located in IRM 25.25.13-1. IPU 23U0766 issued 06-23-2023.
(11) IRM 25.25.13.7.1(1) - Added a note to remind RIVO TEs that the instructions provided for the Barred Statute cases are specifically for the Statue Team employees and not for those who may assume they can work these cases because the instructions are there. IPU 22U1090 issued 11-16-2022.
(12) IRM 25.25.13.7.1(2) - Updated Barred Statute procedures on where to now route these cases now that RIVO received Executive approval to manage this inventory. IPU 22U1084 issued 11-10-2022.
(13) IRM 25.25.13.7.1(10) - Updated the Barred Statute procedures to have the RIVO Statute Coordinator maintain the completed Form 9355 package once it is completed as approved by RIVO executive leadership. IPU 22U1084 issued 11-10-2022.
(14) IRM 25.25.13.10(1) - Added a bullet to include as a requirement for manual refunds, IMF and BMF high dollar cases which also requires a manual refund. IPU 23U0740 issued 06-16-2023.
(15) IRM 25.25.13.10(3) Table Row 1 - Added a Note to clarify that a Form 1310 is only valid for the tax year specified on the form and therefore cannot be used to for any other tax period. IPU 23U0766 issued 06-23-2023.
(16) IRM 25.25.13.10(3) Box 3 - Added an Exception to address a gap in procedures involving when to transfer a credit to the Excess Collection File versus Unidentified Remittance File. IPU 22U1222 issued 12-19-2022.
(17) IRM 25.25.13.10(3) Row 4 - Change the activity in the control to conform with the update made to the Letter IAT tool. IPU 23U0740 issued 06-16-2023.
(18) IRM 25.25.13.10(3) - Revised the condition to correct the guidance with regards to the specific documentation needed for a manual refund request as it conflicted with other IRMs that provide similar guidance. IPU 22U1084 issued 11-10-2022.
(19) IRM 25.25.13.10(3) Box 1 - Added a Reminder for TEs to review the Form 1310 prior to submitting it as documentary evidence since errors were being issued because the form was incomplete. IPU 23U0065 issued 01-06-2023
(20) IRM 25.25.13.10.1(1) - Corrected the sentence to clarify that RIVO can only request for a manual refund. It is outside their purview to issue one which was corrected. IPU 23U0740 issued 06-16-2023.
(21) IRM 25.25.13.10.1(2) - Added the instructions for TEs to include the Return Processable Date when inputting IDRS command Code REQ54 to comply with Accounting requirements for manual refund requests. IPU 23U0740 issued 06-16-2023.
(22)
(23) Exhibit 25.25.13-5 - Removed the column which provides the conditions and related IRM references as this information conflicted with criteria in some IRMs causing TEs to incorrectly determine if the 4442 should be rejected. IPU 23U0740 issued 06-16-2023.
(24) Exhibit 25.25.13-6 - Corrected the Reminder to advise that only one TC 972 AC 134 is needed for input since transactions were going unpostable when multiple TC 9712s were being entered when there were multiple 971s posted on an account. IPU 23U0766 issued 06-23-2023.
(25) Exhibit 25.25.13-6 - Added to the Reminder a statement to make sure TEs were aware the instructions are specific to releasing a refund. IPU 22U1084 issued 11-10-2022.
(26) Editorial Changes made throughout the IRM to correct for grammatical errors including punctuation, word spacing and updates to reference links. Corrected and/or replaced reference links. The changes are included in IPU 22U1084 and 23U0766 throughout IRM 25.25.13.3, 25.25.13.4.3 and 25.25.13.3.5.
Effect on Other Documents
IRM 25.25.13 dated September 09, 2022 (effective October 1, 2023) is superseded. This IRM incorporates the following IRM Procedural Updates (IPUs) - IPU 22U1084 issued 11-10-2022, IPU 22U1090 issued 11-16-2022, IPU 22U1222 issued 12-19-2022, IPU 23U0740 issued 06-16-202, IPU 23U0766 issued 06-23-2023 and IPU 23U0766 issued 06-27-2023.
Audience
Campus employees in Return Integrity Verification Operations
Effective Date
(10-01-2023)
Denise D. Davis
Director, Return Integrity Verification Program Management (RIVPM)
Wage and Investment Division
Program Scope and Objectives
(1) Purpose and Program Goals: This IRM section provides guidance for Return Integrity Verification Operations (RIVO) employees when reviewing individual master file (IMF) or business master file (BMF) returns for possible identity theft and false income and withholding. These returns are scored through the Dependent Database (DDB) or through the Return Review Program (RRP) system. These returns may not be able to be worked through systemic processes and will require manual resolution.
(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 stakeholder is RIVO, and organization that collaborate with them.
(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.
(7) This section provides guidance for resolving accounts with RIVO involvement.
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
Protecting taxpayer’s rights while protecting revenue
Program Management and Review
(1) The program has reports to track the inventory, including receipts and closures such as the Return Integrity Verification Operations (RIVO) Monthly Performance Comparison Report. 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) Refer to the following:
IRM 1.2.2, Servicewide Policies and Authorities, Servicewide Delegations of Authority
IRM 1.2.1.5.10, Policy Statement 4-21, Selection of returns for examination
IRM 1.1.13.5, Return Integrity & Compliance Services (RICS)
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, Requirements for a statutory notice, including 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 & Compliance Services (RICS).
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 required for account research and issue resolution. This will assist with advising Tax Examiners (TE) that for more complex account resolution issues, usage of additional IRMs is necessary for appropriate resolution of a multitude of issues. 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
IRM 4, Examining Process
(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 Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information, seeTBOR. For additional information about the TBOR, see The IRS outlines the Taxpayer Bill of Rights.
Account Resolution Overview
(1) This Internal Revenue Manual (IRM) provides the procedures for the Return Integrity Verification Operations (RIVO) function to make general adjustments through the Integrated Data Retrieval System (IDRS) to any one of the different Master File Tax Codes (MFTs). These procedures are available for use when an account adjustment must be made and there are no procedure(s) that cover the process in a specific IRM.
(2) Adjustments may need to be made to accounts where the process has stopped or failed, and the return has not been treated or completed. General adjustments are changes made on Individual Master File (IMF) and Business Master File (BMF) accounts. Adjustments may be required because of various work streams or referral processes such as:
Withholding Only Work (WOW) - accounts involving only wages and withholding (no refundable credits)
Automated Questionable Credits (AQC) - accounts with refundable credits requiring statutory notice of deficiency processing that protects the taxpayer’s right to petition tax court
Taxpayer Protection Program (TPP) - Identity authentication process
Frivolous Return Program (FRP) - Frivolous filings
Statute Imminent or Statute Expired with or without credits
Internal Transcripts
Taxpayer Correspondence
Form 4442, Inquiry Referral
Operational Assistance Requests (OARs)
Electronic Fraud Detection System (EFDS) and Scheme Tracking and Referral System (STARS)
Account Resolution Research
(1) Inquiries to Return Integrity Verification Operations (RIVO) may be received from internal sources via Form 4442, Inquiry Referral, Manual Referrals and Transcripts.
(2) Research the account to identify the point where the process stopped or failed:
Research IDRS for relevant RIVO markers, transactions, letters issued and freeze conditions
Research the Electronic Fraud Detection System (EFDS) and or the Scheme Tracking and Referral System (STARS) notes
Research for potential statute concerns impacting the Assessment Statute Expiration Date or Refund Statute Expiration Date
Research Account Management Services (AMS) notes for taxpayer contact or other relevant information
Note: If no markers are found indicating RIVO involvement, forward to Lead to be rejected to the originator to work.
(3) Determine if the credit being held is from an identity theft return:
If identity theft is determined, follow normal identity theft procedures per IRM 25.25.4, Integrity & Verification Operations Identity Theft Return Procedures.
If non-identity theft, continue below:
(4) Once the process that failed/stopped has been identified, follow the table below to resolve the account.
Note: If the instructions in the table states "Forward to Lead," do not attempt to refer the case. When instructed, referrals will be done systemically if possible (current year processing cases) or through the manual referral process (prior year processing cases).
(5) Transcript Inquiries - If you are not trained in the work stream process (i.e., AQC/WOW/Exam), refer the case per IRM 25.25.13.5, Manual Referrals. If the case is already in the appropriate workstream, and has for example, AQC/WOW markers or letters, or a -L freeze, close your transcript base CLOSE2XXXX. A manual referral is not necessary.
(6) 4442 Inquiries - If you receive a 4442 in the queue that you are working and it does not belong there, forward the 4442 to your Lead, notating the correct queue and IRM reference. If the case pertains to the queue you are working, work the account.
Note: Some of the scenarios in the table below provide the specific information needed for forwarding the case to your Lead. Those that do not, enter for the note, "Incorrect queue", reference IRM 25.25.13-5, RIVO Form 4442 Queues and the applicable queue that made it an inappropriate referral.
If Transcript or Form 4442 received | And | Then |
---|---|---|
1 | Form 4442 or Transcript is received | 1a. Close Control "Close2OAR" |
2
Note: TC 971 AC 122 with Rule 7S, 7S1, and 7V are not AQC specific indicators. If posted see row 21 below for instructions. | Form 4442:
| 2a. Work per AQC process, IRM 25.25.7, Automated Questionable Credit Program. |
3
| Form 4442:
| 3a. Work per WOW process, IRM 25.25.11, Withholding Only Work(WOW) (Notice CP 05A) Procedures. |
4 | Form 4442 or Transcript received, and Exam adjusted the account with TC 300/301 and RIVO is still holding the refund | Release the refund. Follow IRM 25.25.13.9, Releasing the Refund on how to and update STARS to CL5. |
4b Exam Inventory (L freeze posted) | Transcript is received, see 4b1 | 4b1.
|
5 | There is no control to RIVO | Do not reverse RIVO markers, forward to lead to be rejected to Accounts Management (AM) with note “-A Freeze, work per IRM 21.5.6.4.35.3.1(2)” -R Freeze Phone Procedures For Accounts With Return Integrity Verification Operations (RIVO) Involvement |
6 | There is a RIVO control to 1487777777 | Work per IRM 25.25.13.4.3, Resolving Accounts Assigned To 1487777777 |
7 | the refund is still held and either Form 4442 or Transcript is received | Forward to Lead for referral to RIVO P&A POCs for External Leads. The work will be assigned so the account can be researched to determine the appropriate work stream. Note: If work stream cannot be determined, follow IRM 25.25.3.4, Income Verification using Command Code IRPTR. |
8 | the refund is still held | 8a. Forward to Lead for referral to RIVO P&A POCs for External Leads. The work will be assigned so the account can be researched to determine the appropriate work stream. If the determination is made to reject the case, forward to lead with the note for the correct queue and IRM reference below. |
9a.
Note: Do Not Reject, if the referral is from a Paper (e.g., CII correspondence) related case and any of the bullets above apply. Work the TPP related case per IRM 25.25.6, Taxpayer Protection Program procedures. | the refund is still held or no refund issued or the unpostable 126 has not been resolved | Forward to Lead to have the originator resolve the TPP issue. Add note "AM to follow TPP IRM 25.25.6.5", Responding to the Taxpayer and Case Resolution for the Taxpayer Protection Program (TPP) Telephone Assistors and Taxpayer Assistance Center (TAC) Assistors |
10. Posted TC 150 may contain reversed/unreversed TC 971 AC 129, 121 or 124 markers with no open/unresolved unpostable 126 | the refund is still held and either Form 4442 or Transcript received and there’s other RIVO freeze (e.g. -P or -R freeze) or RIVO marker/transaction holding the refund | Consider TPP issue as resolved. Work the account per appropriate workstream in the chart above. |
11 | the refund is still held | Follow IRM 25.25.2.16, Process Status (PS) 30 Identity Theft False Positive Screening Procedures |
12 Note: Do Not Reject, if the referral is from a Paper (e.g., CII correspondence) related case. Work the TPP related case per IRM 25.25.6, Taxpayer Protection Program procedures. | it’s the taxpayer’s valid return, TRDBV shows a closed U126, 0, and IDRS CC TXMODA shows a TC 971 AC 111 posted on MFT 30
Caution: DO NOT REJECT, if there is a posted TC 971 AC 111 on MFT 32 that was unsuccessful. Work as normal to reprocess the return.
Note: IDRS CC TRDBV will show SPC "T" under codes if Submission Processing moved the return to MFT 32.
| 12a. Forward to Lead to be rejected to originator and include the note, "AM to follow IRM 25.25.6.7.1", Taxpayer Protection Program (TPP) Assistors, Taxpayer Assistance Center (TAC) Assistors, and Identity Theft Victims Assistance (IDTVA) Assistors MFT 32 Reversal Criteria & Procedures. Reminder: IDRS CC TRDBV will show SPC "T" under codes if Submission Processing moved the return to MFT 32. |
13 Note: Do Not Reject, if the referral is from a Paper (e.g., CII correspondence) related case. Work the TPP related case per IRM 25.25.6, Taxpayer Protection Program procedures. | RIVO archived or deleted the return, see 13a. Note: IDRS CC TRDBV will show SPC T under codes if Submission Processing moved the return to MFT 32
| 13a. Follow IRM 25.25.6.8, Archived - Deleted Returns or Failed Systemic MFT 32 Reversals - RIVO and Non-RIVO Employees. Note: IDRS CC TRDBV will show SPC T under codes if Submission Processing moved the return to MFT 32
|
14 | 14a -. the refund is held by RIVO, and the return does not verify per IRM 25.25.3.4, Income Verification using Command Code (CC) IRPTR (See 14a) | 14a
Research the STARS disposition to determine appropriate work stream and follow appropriate block above |
15 | The refund is held by RIVO, and the return does not verify per IRM 25.25.3.4, Income Verification using Command Code (CC) IRPTR. See 15a. for current and prior year returns. | 15a. 4442 - Current year returns in STARS whose disposition is blank more than 120 days, NR, or Rejected, update to CE or CA as applicable. refer to Exhibit 25.25.13-3, Scheme Tracking and Referral System (STARS) Disposition Definitions.
|
16 | The refund is held by an RIVO hold | 16a. Follow BMF procedures, IRM 25.25.1, Return Integrity and Verification Operation Business Master File Procedures. |
17 |
| Work per IRM 25.25.2.16, Process Status (PS) 30 Identity Theft False Positive Screening Procedures, box 2 and 3 as appropriate |
18
| Base is open see 18a. | 18a. |
19 |
| If the case is in EFDS, Refile the return. Note: Only forward the 4442 for the AQC queue if there are AQC markers as specified in the conditions in box 2 above. |
20K Freeze Note: There may be instances when an account has previous action by Error Resolution or Accounts Management and the refund is being held with a -K freeze to hold the refund for RIVO to complete the review. |
|
|
21 | The refund is held by a RIVO hold | Follow IRM 25.25.2.2, Data Mining Screening Tree to screen and disposition the return. |
Previously Identified as Identity Theft
(1) Account research shows the account is not identity theft (IDT), but was treated as IDT, then re-instate the return following normal adjustment procedures using the xMend Tool. See the job aide for more information about the xMend Tool. After reinstatement, follow the chart below for either resolving the account or referring the return to the appropriate workstream.
Note: If the ASED is expired follow IRM 25.25.13.7, Barred Assessments.
If | Then |
---|---|
1 |
|
2 |
|
Resolving Accounts Assigned To 14877XXXXXX
(1) Other functions assign cases to Return Integrity Verification Operations (RIVO) for resolution.
The account is assigned to 1487755555, see IRM 25.25.13.4.1, Resolving Accounts Assigned To 1487755555.
The account is assigned to 1487766666, see IRM 25.25.13.4.2, Resolving Accounts Assigned To 1487766666.
The account is assigned to 1487777777, see IRM 25.25.13.4.3, Resolving Accounts Assigned To 1487777777.
Resolving Accounts Assigned To 1487755555
(1) This inventory is being reassigned to Return Integrity Verification Operations (RIVO) by statute because RIVO removed the return data and new information shows the return to be filed by the taxpayer identification number (TIN) owner. Cases assigned to this queue should have more than 120 days remaining on the assessment statute expiration date (ASED).
(2) Confirm that the original return was filed by the TIN owner.
(3) Determine how many days remain on the ASED. If there are less than 90 days remaining on the ASED follow prompt assessment procedures. See IRM 25.25.13.6, Prompt Assessments. If there are more than 90 days remaining on the ASED, input the adjustment to correct the account back to the original return data.
Resolving Accounts Assigned To 1487766666
(1) This inventory is being reassigned to Return Integrity Verification Operations (RIVO) by statute because RIVO removed the return data and new information shows the return to be filed by the taxpayer identification number (TIN) owner. Cases assigned to this queue should have less than 120 days remaining on the assessment statute expiration date (ASED) or the ASED has expired.
(2) Confirm that the original return was filed by the TIN owner.
(3) If the ASED has not expired, but has 90 days or less remaining, follow IRM 25.25.13.6, Prompt Assessments.
(4) If there are more than 90 days remaining on the ASED, input the adjustment to correct the account back to the original return data.
(5) If the ASED has expired, follow IRM 25.25.13.7, Barred Assessments.
Resolving Accounts Assigned To 1487777777
(1) This process was developed to address accounts where multiple returns were filed and the returns are not verifiable per IRM 25.25.3.4, Income Verification using Command Code (CC) IRPTR, and the account contains prior Return Integrity Verification Operations (RIVO) involvement.
(2) The IRM 25.23.4.8.1.1, Identity Theft (IDT) with RIVO Involvement, specifically states that the year involved with the case must have prior RIVO involvement. If there is no prior RIVO involvement, the case should be rejected back to the originator.
If | And | Then |
---|---|---|
1 Exception: If the TC 150 was reversed and it is determined that it was backed out in error, see box 5 or 6 below. |
|
|
2 | the TC 976 return is a true duplicate of the TC 150. |
|
3 | the TC 976 return is not a true duplicate of the TC 150 and either return was filed by the taxpayer identification number (TIN) owner. |
|
4 | the TC 976 return is not a true duplicate of the TC 150 and neither return was filed by the TIN owner. |
|
5 | the taxpayer’s original information must be restored and the ASED is not expired. |
|
6 | the taxpayer’s original information must be restored and the ASED is expired. | Follow procedures in IRM 25.25.13.7, Barred Assessments. |
7 | The IDOC is in a Verification status, prior to IRP being fully loaded | Follow guidance in IRM 25.25.2.20, Returns not in EFDS. |
Manual Referrals
(1) A Manual Referral is an unverifiable return that cannot be referred systemically through the Scheme Tracking and Referral System (STARS). Manual referrals may not have all Return Integrity Verification Operations (RIVO) markers, as the account was stopped somewhere in the process.
(2) Manual referrals, once identified, should be referred to the appropriate work stream based on the table in IRM 25.25.13.3, Account Resolution Research.
(3) General Rules to follow before referring:
Note: Do not resubmit returns you have previously submitted within the last 60 days.
Do not refer returns that have a previous adjustment on the account.
Do not refer any return that already has a -L freeze on command code (CC) TXMODA, or CC AMDISA is showing an Exam Audit is open.
Do not refer any returns with -A freeze. Follow IRM 25.25.13.3, Account Resolution Research.
Do not refer through the manual process if you have zeroed out the return.
Do not refer return if it is true identity theft. These must be worked by Tax Examiners.
Do not refer any return that can be sent systemically through the Electronic Fraud Detection System (EFDS)/STARS.
Do not refer any current processing year return that is disposition in STARS to AA (Accepted by AM) or AE (Accepted by Exam) or MA (Manual Disallowance Adj Necessary Man WOW ref). Prior year can be referred.
Note: Prior year AA or AE can be referred. Prior Year MA do not need to be manually referred as they are already in the WOW inventory.
Do not refer any international or foreign returns.
If the return is in Disposition identity theft (process status (PS) 49) you can still refer the return if the return being referred is the true taxpayer’s return and is the TC 150.
All returns for all spreadsheets should be pushed into STARS (Mass Push Instructions). See exception for General Agreement on Tariff and Trades (GATT) returns.
Do not update the return dispositions in EFDS/STARS, as this will be done by the National point of contact (POC) once the referral is accepted and should be in E7 for WI Exam, E8 for Small Business Self Employed (SBSE) Exam, E5 for Withholding Only Work (WOW), or E6 for Automated Questionable Credits (AQC).
Reverse any offsets on the account. Follow IRM 21.4.6.2, What Is a Refund Offset?, for offset types and restrictions.
All income documents in EFDS must be verified and contain notes in EFDS.
You must ensure all refunds have been stopped.
The TC 150 must be posted to CC TXMODA before sending the return through the manual referral process.
(4) If the return originated in the Taxpayer Protection Program (TPP), ensure there is a TC 971 AC 052 present on the account and the MISC field is NOT "RRPIDT". If no TC 971 AC 052 is present, or the account has TC 971 AC 052 with a MISC field "RRPIDT", release the refund per IRM 25.25.6.5.1.2.1, The Taxpayer’s Return is Posted, the Refund is Held, and the Account Does Not Contain a Transaction Code (TC) 971 Action Code (AC) 052, and do not refer within RIVO (AQC/WOW/EXAM).
(5) For accounts that did not originate in TPP, a TC 971 AC 052 is not required to continue with RIVO processes, determine the reason for the refund hold and ensure the return is referred to the appropriate work stream.
(6) When manually referring accounts to the appropriate work stream, complete the manual referral spreadsheet found on the SharePoint site. Ensure the spreadsheet is completed.
When the spreadsheet is completed, close the Transcript or Form 4442, Inquiry Referral, control base. Open a new control base to your IDRS number with the following information in the chart below:
Exception: Do NOT open a new control base on OAR referrals to WOW and AQC. Leave open the existing OAR control and follow procedures in the table per paragraph 7 below.
Every field must be filled out. There should be NO BLANKS. All Yes and No answers must show as "YES" or "NO".
Exception: Column header "Exam Comments", "To be filled out by receiver", and "Date Sent", should be left blank.
Fill out the column that says Site with your Site’s name.
Input the tax period in the following format: "20XX12". It must have all six digits.
Taxpayer identification numbers (TINs) must include hyphens.
Do not alter the columns or tabs on the spreadsheet. For example, if you only have submissions for SBSE, do not delete the other tabs.
Enter a note into EFDS, the manual referral spreadsheet and tab completed. For example, AQC tab, "AQC - MISC".
Send the original spreadsheet to the POC, using the most current revision.
IF | THEN |
---|---|
WOW | C#, Man2WOW,B,MISC *,* |
AQC | C#, Man2AQC,B,MISC *,* |
EXAM | C#, Man2EXAM,B,MISC*,* |
(7) Follow the table below for Manual Referral criteria:
Caution: The thresholds listed in the table below for manual referral criteria, do not apply to External Lead, Prisoner Lead and Criminal Investigation (CI) case referrals. See IRM 25.25.2-4 for the selection tolerance. Use the External Lead tolerance for CI referrals.
If | Then |
---|---|
WOW (non-statute return) – prior year processing year with false or inflated withholding (no refundable credits) |
|
WOW Statute Returns – prior year processing returns with false or inflated withholding (no refundable credits) and the Assessment Statute Expiration Date (ASED) is within one year and one month or less from expiring or has already expired |
|
AQC-GATT – Wages and withholding will always be verified. The return must claim Earned Income Tax Credit (EITC) or Making Work Pay Credit (MWP) or Recovery Rebate Credit (RRC) or Additional Child Tax Credit (ACTC) |
|
AQC - MISC - Add to this tab any returns with false or inflated wages/withholding with refundable credits (i.e., Earned Income Tax Credit (EITC), American Opportunity Tax Credit (AOTC), Making Work Pay Credit (MWP), Affordable Care Tax Credit (ACTC) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
|
AQC Statute Returns with Credits - Add to this tab all returns with refundable credits where the statute date has expired or is within one year and one month of expiring. It does not matter if the return would normally go on the EXAM spreadsheet. This tab is for all statute returns or returns with only one year and one month or less left on Assessment Statue Expiration Date (ASED) with refundable credits. |
|
WI Exam with TC 971 Action Code (AC) 501, 506, 522 - Add to this tab prior year returns containing wages/withholding (the return may have Household Help (HSH). ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and CC ENMOD has a TC 971 AC 501, 506, or 522 Note: If the return contains Schedule C income, see SBSE Exam instructions below. |
|
WI Exam - Add to this tab prior year returns which have wages/withholding, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ CANNOT have a Schedule C. The case may have HSH. |
|
SBSE Exam - Add to this tab returns with Schedule C, Schedule E, or Schedule F, or Form 2106. Must also have wages/withholding that do not verify and credits claimed. May also have HSH income. Note: A Schedule C loss greater than $25,000 can be referred to SBSE Exam even when wages and withholding verify. |
|
Prompt Assessments
(1) What is a Prompt Assessment?
A Prompt Assessment is required when the taxpayer identification number (TIN) owners’ return, with a tax greater than zero, was removed (zeroed out) or was not assessed and the Assessment Statute Expiration Date (ASED) is within 90 days of expiring.
If | Then |
---|---|
the TIN owners return was backed out and needs to be re-instated. |
|
Barred Assessments
(1) What is a Barred Assessment?
A Barred Assessment occurs when the taxpayer identification number (TIN) owners return with a tax greater than zero was removed (zeroed out) or was not assessed and the Assessment Statute Expiration Date (ASED) has expired. Follow the table below to correct the account:
If | Then |
---|---|
1 |
|
2 |
|
Form 9355, The Barred Statute Report
(1) The Form 9355, Barred Statute Report, is prepared and assembled by the organization responsible for the loss of the assessment, or the function/organization responsible for not taking the appropriate action that allowed the tax assessment period to expire without a valid tax assessment being made.
Reminder: The instructions following this paragraph are intended for the RIVO Statute Team Only, and therefore they should be the only employees working RIVO Barred Statute inventory cases.
(2) RIVO Tax Examiners will prepare the Form 9355 as appropriate for their function, and then forward it to the RIVO Statute Coordinator for review.
(3) Prior to forwarding the Form 9355 RIVO TEs will take the following actions:
RIVO creates a PDF on the shared drive in the "Form 9355 Package" folder. Use the following naming convention for the folder: date the case was created in YYYYMMDD format, the last 4 digits of the taxpayer identification number (TIN) and the first 4 letters of the last name (Example Case Creation Date 09/30/2020, TIN XXX-00-1234, Taxpayer name Mary Poodle - Folder name 20200930 1234 POOD).
Exception: When a package is delivered from Statute for signature route to the RIVO Statute Coordinator.
RIVO will prepare the Form 9355.
Note: While most lines on the form are self-explanatory, the Barred Assessment Data section, Lines 9 a - f should be completed as follows:
Line 9a. - Enter the tax deficiency amount.
Line 9b. - Enter if applicable, the interest on the deficiency computed to the month, day, and year(mmddyy).
Line 9c - Enter if applicable, penalties assessed.
Line 9d - Enter the total of Lines 9a, b, and c.
Line 9e - Enter only the amount of the available nonrefundable credits or payments equal to the amount in 9d. If the available credits exceed Line 9d, document it in the Chronological Sequence of Events section.
Line 9f - Enter only the Net Loss to the Government. Therefore, if nonrefundable credits exceed the total on Line 9d, then enter zero (.00). However, if the nonrefundable credits are insufficient to cover that total, then enter the difference. For example, if Line 9d total $1,000 and available credits and payments are $800, enter $200 as the net loss.RIVO will download or scan any supporting documents (including command code (CC) TXMODA after all transactions post and the account is in zero balance. The account MUST be at a zero balance prior to submitting the Form 9355. Include in the order listed, the following when submitting the Form 9355 package:
1. Form 9355
2. Barred Assessment Sheet
3. Form 8758 (Copy of only Part 1 per transfer to XSF)
4. TXMODA print
5. Copy of Tax ReturnWhen the case file is complete, send to the RIVO Statute Coordinator for review (see below Package Review Steps). If any correction is needed, the Statute Coordinator will place the package in the "Returned for Correction" folder and notify the Manager of the Barred Assessment team.
Package Review Steps:
• Ensure the TIN and tax period are correct on all forms and TXMOD print.
• Ensure the amount totals on the Form 9355, Form 8758 and TXMOD are correct and balance.
• Ensure there are no Freeze codes on the account.Exception: Freeze Codes beyond RIVO’s purview to reverse/correct. For example, -S (Presidential declared disaster freeze), -O (Disaster freeze), -V (Bankruptcy), etc.
• Ensure the account has a zero balance.
• Ensure there are no pending transactions on TXMOD.When the case file is complete, RIVO Statute Coordinator will move the case file to the "Ready for Manager" folder and then notify the manager via e-mail to sign the Form 9355.
The manager will sign the Form 9355 and move the case to the "Ready for Department Manager" folder and then notify the Department Manager via e-mail to sign the Form 9355.
The Department Manager will sign the Form 9355 and move the case file to the "Ready for Operation Manager" signature folder and notify the Operation Manager via e-mail to sign the Form 9355.
The Operation Manager will sign the Form 9355 and move the case file to the "Ready for RIVO Policy and Analysis (P&A) Staff Review" folder and then notify RIVO P&A staff via e-mail that the package is ready for review and the Director’s signature.
RIVO P&A staff will review the package for completeness and move the case file to the "Ready for Director" signature folder and notify the Director via e-mail that the Form 9355 package is ready for signature.
Once the Director signs the Form 9355, RIVO Statute Coordinator will move the package to the folder entitled "9355 Completed". It will be maintained in a locked filed cabinet for two years.
Erroneous Abatement Procedures for Return Integrity Verification Operations (RIVO)
(1) There may be instances when the taxpayer’s return data has been removed from the tax account due to a clerical error and needs to be reinstated. A clerical error occurs when multiple returns are filed and the taxpayer’s valid return data is removed from the account in a batch process, however the assessment statute is barred. Most of the accounts will be handled as Barred Assessments See IRM 25.25.13.7, Barred Assessments.
Example: The batch tool backed out the valid return data due to the identity theft (IDT) document locator number (DLN) in the Scheme Tracking and Referral System (STARS) being a different DLN than the transaction code (TC) 150, resulting in the good return being backed out.
Caution: Before working any account as a clerical error, see your lead to ensure it meets clerical error criteria.
If | Then |
---|---|
1 | Adjust the account back to the original return data and release the refund as appropriate. |
2 |
Follow IRM 25.6.1.10.2.2.3, Correction of Erroneous Abatement Cases by the Originating Function.
|
3 |
|
Releasing the Refund
(1) When a determination is made that a refund stopped by Return Integrity Verification Operations (RIVO) can be released, follow the steps below:
Research payments on the account - ensure the payment(s) belong to the taxpayer identification number (TIN) owner. See IRM 21.5.7.3.1, Remittance Transaction Research (RTR) System.
Research for additional freeze codes. Follow IRM 21.5.6, Freeze Codes for procedures.
Research the account for credit elect requirements per IRM 21.4.6.5.6, Credit Elect.
(2) "Refiling" the return in the Electronic Fraud Detection System (EFDS) will generate a transaction code (TC) 972 action code (AC) 134 and will release the refund. If the following conditions are present, the refund will need to be manually released:
The account contains a TC 971 AC 199
The account contains a RIVO computer condition code (CCC) "1" or "3"
The account contains a P- freeze or -K freeze
(3) Analyze the account for manual refund criteria per IRM 21.4.4.3, Why Would a Manual Refund be Needed? Once a determination is made, follow the table below:
Note: Before releasing a refund analyze IDRS using command code (CC) TXMODA to determine that another area will not be impacted. Also, if instructed to input a TC 972 AC 134 to Refile the return, see Exhibit 25.25.13-6 for instructions.
Note: If an open IDRS control base is present on the module to a specific employee or multiple ones, contact the controlling employee to coordinate efforts prior to attempting to resolve the account. This will prevent erroneous and/or duplicate adjustment actions. If the control is assigned to a generic control, refer to your manager to have the case assigned. See IUUD: IDRS Unit and USR Database, for assistance with locating the employee. Ensure all generic IDRS control bases are closed.
If | Then |
---|---|
Manual Refund Criteria is met. | See IRM 25.25.13.10, Manual Refund Criteria for Return Integrity Verification Operations. |
Manual Refund Criteria is not met, and the refund must be released manually. Note: Do not input a TC 972 AC 134 when "Refiling" the return in EFDS. | Input the following based on the account conditions:
|
(4) If the refund is released and the return is in the Scheme Tracking and Referral System (STARS), update the return disposition to either "DL" or "WL", to be deleted from STARS. Input a note in STARS explaining the reason for the scheme deletion request per Exhibit 25.25.13-1, STARS Delete Reasons.
Note: Only Headquarters or the designated RIVO POC can input STARS status code "WL" However, if the refund is released and later returned via the External Lead program or other workstreams, the STARS disposition WL can be updated to the appropriate disposition.
Manual Refund Criteria for Return Integrity Verification Operations
(1) The following reasons require a manual refund by Return Integrity Verification Operations (RIVO):
Deceased Taxpayer accounts
Statute Barred
Large dollar refunds of $10 million or more for IMF and $100 million or more for BMF.
Taxpayer Advocate Service (TAS) requests
Note: TAS request do not require RIVO TEs to prepare a manual refund unless stated in the OAR. Otherwise TEs will resolve the RIVO issue and then provide TAS the authorization to initiate the manual refund request.
(2) Research the account for RIVO indicators. Ensure the RIVO issue has been resolved and the taxpayer is entitled to the refund.
Note: Some AQC cases meeting refund release criteria may require a manual refund outlined in IRM 25.25.7.3(3). AQC employees have verified release criteria, therefore additional income verification is not required for these cases. This will be documented on the case before sending to the Manual Refund Team for processing.
(3) Follow the chart below to resolve the account:
If | And | Then |
---|---|---|
1 | there is a posted Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, other documentary evidence as detailed in IRM 3.11.3.10.3, Documentary Evidence on a Decedent Return, an Account Management Services (AMS) image of the documentary evidence or a physical copy from another function. See IRM 21.6.6.2.20.2, Processing Decedent Account Refunds, for additional information. Note: Since the Form 1310 requires the personal representative to enter the tax year the decedent was due a refund, it cannot be used as documentary evidence for any other year than the one specified. Therefore, if the form specifies it’s for a 2022 tax year refund, you cannot use it to request for a 2020 tax year refund. | Issue the manual refund per RIVO procedures. See Manual Refund Referral. Note: Form 1310 or documentary evidence as described in IRM 3.11.3.10.3, Documentary Evidence on a Decedent Return must be present before referring the case to the manual refund team. Reminder: See the exhibit in IRM 3.11.3.10.3(7) for a properly completed Form 1310 which includes checking the appropriate box in Part 1 of Form 1310. |
2 | there is no Form 1310 on the account or an AMS image, nor an indication that Letter 18C, Decedent Refund (Form 1310 Requested) was issued within the last 12 months. |
|
3 | Letter 18C previously issued within the last 12 months and no response received | Move the credit to excess. Exception: If the credit is 11 months old or less follow guidance in IRM 21.7.7.7.4.1.1.1, Transferring Excess Credit, paragraph 4.
|
4 | Letter 18C was issued and the response received is incomplete or incorrect |
Note: If a response is received after completing steps in 3 above, see 5 below for further instructions. |
| Letter 18C previously issued within the last 12 months and documentary evidence was received after completing steps in 3 above to move the credit to Excess Collection. Note: The credit normally takes five days to be moved to the Excess Collection account once the Form 8758 is received. If documentary evidence is received prior to the credit being moved, contact the Excess Collection function to have the request withdrawn and then follow the steps in 1 above. See the listing for the Excess Collection point of contact numbers for withdrawing the request Excess Collection |
|
| There is a second name line | Refer to IRM 21.6.6.2.20.2, Processing Decedent Account Refunds and IRM 3.11.3.10.3, Documentary Evidence on a Decedent Return. |
7 | meets erroneous abatement criteria IRM 25.25.13.8, Erroneous Abatement Procedures for Return Integrity Verification Operations (RIVO). | Issue the manual refund per RIVO procedures. See Manual Refund Referral. |
8 |
| Give TAS authority to grant the manual refund on hardship accounts or Issue the manual refund per RIVO procedures. See Manual Refund Referral. |
Manual Refund Procedure - Manual Refund Team Only
(1) Procedures in this IRM are for Return Integrity Verification Operation (RIVO) teams requesting manual refunds.
(2) Designated teams will follow the procedures below to review, issue and monitor manual refunds. Utilize the Manual Refund Checklist on the RIVO portal
Action | IRM Reference |
---|---|
Research the account | Follow the instructions in IRM 21.4.4.4, What Research is Required? |
Prepare the Manual Refund forms |
|
Other Manual Refund Requirements | Follow the instructions in IRM 21.4.4.6, Other Manual Refund Requirements
|
Monitor the manual refund | Follow the instructions in IRM 21.4.4.6.1, Monitoring Manual Refunds |
STARS Delete Reasons
STARS Delete Reason | Standard Note |
---|---|
1 | "Non-Id Theft" |
2 | "TP authenticated and income/withholding verified" |
3 | "Income/withholding/credits verified by documentation" |
4 | "Not full year prisoner" |
5 | "Verifies per IRPTR or Verifies per SSA_ORS Database as applicable" |
Transferring Credits to Excess
(1) Apply credits to tax in the following order:
Credit elect (TC 710, TC 716)
Estimated tax payments (TC 660)
Payments made on or before the return due date (TC 670, TC 610)
Withholding (transaction code (TC) 806, TC 800)
Credit allowance (TC 766)
Earned Income Tax Credit (EITC) (TC 764, TC 768)
Payments made after the return due date (TC 670, TC 640, etc.)
(2) Move credits to excess collections in the reverse order as follows:
Payments made after the return due date (on statute transcripts, do not move off credits less than 3 years old. These could be refundable.)
EITC (TC 764, TC 768)
Credit allowance (TC 766)
Withholding (transaction code (TC) 806, TC 800)
Payments made on or before the return due date (TC 670, TC 610)
Estimated payments (TC 660)
Credit elect (TC 710, TC 716)
(3) When moving credits to excess:
Each credit uses the document locator number (DLN) of that credit
Each credit is moved separately, even if there are two of the same credits
TC 806, TC 766, TC 764, TC 768, etc. are moved as a TC 820
Payments are moved with a reversal such as TC 670 with a TC 672
Always use the received date and DLN of each payment
(4) See IRM 25.6.1.7.3.1, Transferring Credits to XSF
Scheme Tracking and Referral System (STARS) Disposition Definitions
(1) The table below describes the STARS disposition status codes.
Note: It is critical to check the Category Code and Disposition of each DLN before updating STARS. The correct combination is needed for the systemic processes to work. Please see IRM for additional information.
Reminder: STARS Disposition NR means the DLN is not referable to AM or Exam through EFDS, and therefore actions must be taken via the Manual Referral Spreadsheet to refer the DLN for further processing.
STARS Disposition Status | Disposition Description | Disposition Usage | Details |
---|---|---|---|
A1 | QRP Category 1 Pending BRO AM Referral | Special Project |
|
A2 | QRP Category 2 Pending BRO AM Referral | Special Project |
|
A9 | Category 99 manual referrals to AQC (HQ only) | Special Project |
|
AA | Resolved (accepted by AM) | Systemic |
|
AC | AM Reject Corrected (Austin use only) | Special Project |
|
AE | Accepted by Exam | Systemic |
|
AF | Bad/Bad IDT Account with minus A freeze on module | Available for update | IDRS has an open control to 1487777777 and all returns are deemed IDT |
AL | Closed (Account Settled on AA) | Available for update | WOW, External Leads & statute process when making an adjustment for disallowance or there is an erroneous abatement and return is being added to DFS spreadsheet |
AM | Referred to BRO Accounts Management | Special Project |
|
AP | Adjustment FDCs (Monitoring) | Special Project |
|
AQ | ACCEPTED by AQC | Systemic |
|
BA | Bundle for AM | Available for update |
|
BB | ID THEFT BAD/BAD | Available for update |
|
BE | Bundle for Exam | Available for update |
|
BG | ID THEFT BG | Available for update | IDT/Good and Open Control to RIVO, (Ex. NCAT, ECAT) (IDT return is TC 150) - no - A freeze present on module |
BQ | Batch AQC | Available for update |
|
BT | Below Tolerance | Special Project |
|
CA | Corrected for AM (Reject) | Available for update | Used to update a disposition that has been holding in the same status for longer than 60 days, or a return with no disposition (field is blank). The use of these codes is determined by the refundable credits on the account. Returns claiming no credits or refundable credits under $500.00. External Leads rejects and IDT overages also use this in their workflow. |
CC | Returned Refund Check received in Centralized Check Program (CCP) | Available for update | Confirmed IDT TC 841 posted with no money posted and resolved by RIVO |
CD | CADE Return Lost Refund Final | Special Project |
|
CE | Corrected for Exam (Reject) | Available for update | Used to update a disposition that has been holding in the same status for longer than 60 days, or a return with no disposition (field is blank). The use of these codes is determined by the refundable credits on the account. Returns claiming refundable credits of more than $500.00. External Leads rejects and IDT overages also use this in their workflow. |
CI | CI ID Theft Inventory Received | Special Project |
|
CL | Closed (Account Settled) | Available for update | Account is closed, the case has been fully resolved by RIVO (CAT 7) or another business unit (CAT 5). Should not be changed without manager/lead determination and approval. |
CO | Return Sent to Collections | Special Project |
|
CQ | Corrected for AQC (Reject) | Available for update |
|
CT | Confirmed ID Theft per TP response | Available for update |
|
CX | ID Reject (Return is not Identity Theft) | Special Project |
|
DB | CI ID Theft Received Ignore IRP | Special Project |
|
DD | Multi DD Ref flip to Paper return Undel treat as IDT | Special Project |
|
DE | Deferred Exam Inventory | Special Project | PY2018 QRP Clean-up |
DL | Delete from STARS | Available for update |
|
DR | R17 DD Rej Flip to Paper Ref rel rtn Undel trt IDT | Special Project |
|
E5 | Manual Referral to WOW | Available for update | True TP Withholding and no refundable credits; see Manual Referral Disposition Tab |
E6 | Manual Referral to AQC | Available for update | True TP Wage/WH and refundable credits; see Manual Referral Disposition Tab |
E7 | Manual Referral to WI Exam | Available for update | True TP HSH with refundable credits; see Manual Referral Disposition Tab |
E8 | Manual Referral to SBSE Exam | Available for update | True TP Sch C with refundable credits; see Manual Referral Disposition Tab |
E9 | Category 99 manual referrals to Exam (HQ only) | Special Project |
|
EC | Exam QRP case closed | Available for update |
|
EL | Closed (Account Settled on AE) | Available for update |
|
EO | Account settled on Older Exam (AE) Cases |
| HQ Only - Special Project |
ET | Exam Tolerance | Special Project |
|
EX | Return Sent to Exam | Special Project |
|
FF | FRIV Filer | Special Project |
|
GB | ID THEFT GB | Available for update | Good/IDT and either Credit Balance, Zero Balance, or Balance Due |
GT | Gas Tax/Fuel Excise to Exam | Special Project |
|
HA | Hold AM | Special Project |
|
HE | Hold Exam | Special Project |
|
ID | ID Theft AMTAP | Available for update | Used by FRE Note: Account will be resolved using the (RICS) IDT Tool |
IP | In Process | Available for update |
|
JA | AM Referral Rejected by MFDC | Special Project |
|
JE | Exam Referral Rejected by CFDC | Special Project |
|
LF | Prior -L freeze return to be included in open Exam audit | Special Project |
|
LO | Lost Refund Offset | Special Project |
|
LR | Lost Refund Final | Special Project |
|
MA | Manual Disallowance Adj Necessary Man WOW ref. | Special Project | FRE update only |
ME | Math Error No Refund Remains Final | Special Project |
|
MR | IDT Return Requiring Manual Review for Resolution | Available for update | Multiple TC 846, Offsets, etc. |
ND | CI Reviewed / Not Deleted | Available for update |
|
NG | No Go As EFDS Selected Referral | Special Project |
|
NR | Non-Referable Return | Systemic | NR means that the return is non-referable. This disposition indicates that EFDS was unable to refer to any area. Correction or manual referral may be necessary when a return is in this disposition. Review for possible correction before using manual referral process. |
NS | No Selection | Special Project |
|
NT | No TC 150 Posted to Master File | Special Project |
|
O1 | IDT return with good TP address | Available for update | Address is not to be changed when resolved |
OA | Offset Adjustment Needed | Special Project |
|
OM | Operation Mass Mailing | Available for update |
|
PA | Pending Referral to AM | Systemic | In the process of being referred; and should not be changed if they are <60 days |
PE | Pending Referral to Exam | Systemic | In the process of being referred; and should not be changed if they are <60 days |
PJ | Identity Theft Project | Special Project |
|
PL | Prisoner Listing | Special Project |
|
PN | Pending Actions | Special Project | In the process of being referred; and should not be changed if they are <60 days |
PQ | Pending REFERRAL to AQC | Systemic | In the process of being referred; and should not be changed if they are <60 days |
PT | "Premium Tax Credit " | Available for update | Questionable Premium Tax Credit (in process of fraud determination) |
PU | ID THEFT DDB Filter Fraud | Available for update | Unpostable 126 RC 0 DLN is deemed IDT during the TPP process. This is a final disposition and should not be changed unless return posted and is being moved into IDT treatment stream. |
QC | Account settled on Older AQC Case |
| HQ Only - Special Project |
QL | Closed (Account Settled on AQ) | Available for update | Same as CL for IDT or PU for TPP |
QX | Rejected while in Waiting for AQC Referral | Systemic |
|
R7 | Non-Compliant Rule 7 Filter Cases | Available for update | DDB Non-Compliant filter Rule 7 (with both AOTC and ACTC credits) these are non-income related issues. (In process of fraud determination) |
RA | Referral to AM | Special Project |
|
RE | Referral to Exam | Special Project |
|
RR | Ready for Release | Special Project |
|
RV | Review for identity theft | Special Project |
|
S1 | ID THEFT SINGLE BAD NLR | Available for update | Note: Account will be resolved using the (RICS) IDT Tool |
S2 | ID THEFT SINGLE BAD LR | Available for update | Spreadsheet work done by TEs one TC 846 for the entire refund or part of the refund - may have a Tax Offset (TC 826/896) (Not a TOP Offset) - no good address for the taxpayer |
SB | Single Bad | Available for update | Note: Account will be resolved using the (RICS) IDT Tool. Selected when the TP was deceased prior to the tax year |
ST | Statute Return | Special Project |
|
TA | Taxpayer Advocate Case | Special Project |
|
TR | ID Theft Triage Required AMTAP | Special Project |
|
TT | GATT (full year prisoner claiming unallowable refundable credit) | Available for update | AQC treatment stream for GATT (in process of fraud determination) |
W9 | Category 99 manual referrals to WOW (HQ only) | Special Project |
|
WA | Waiting for AM referral (Automation) | Systemic |
|
WC | Account settled on WOW (AA) Cases |
| HQ Only - Special Project |
WL | Refund released due to workload | Special Project | Headquarter and RIVO POC update only. Exception: If the released refund is returned via External Leads or through other workstreams, and the STARS Disposition Status is still "WL", follow the appropriate procedures for working the case and then update the STARS disposition status accordingly. |
WQ | Waiting for AQC Referral | Systemic |
|
XA | Rejected by AM | Systemic |
|
XE | Rejected by Exam | Systemic |
|
XQ | REJECTED by AQC | Systemic |
|
XW | Rejected while in waiting for AM referral (Auto) | Systemic |
|
ZA | AM Reject after aging (Austin Use Only) | Special Project |
|
ZC | AM REJECT after aging corrected (Austin Only) | Special Project |
|
ZF | Z- Freeze | Available for update |
|
ZZ | CI Use Only | Special Project |
|
Scheme Tracking and Referral System (STARS) Category Definitions
STARS Category | Category Description |
---|---|
Category 1 | Nullity |
Category 2 | No refundable credits |
Category 3 | Refundable credits (EITC) |
Category 4 | Additional Child Tax Credit (ACTC) |
Category 5 | Account worked by another function |
Category 6 | Phishing/Bulk filing |
Category 7 | Identity Theft |
Category 8 | Questionable Refundable Credits including ACA 15 Premium Tax Credit (PTC) |
Category 9 | Return Preparer (RPP) |
RIVO Form 4442 Queues
RIVO 4442 Queues |
---|
RICS RIVO - Complex Issue not ID Theft |
RICS RIVO - Unresolved Module Freeze Only Note: Only work if no indicators for other functions such as AQC, WOW, TPP, Exam, External Lead, or FRIV |
RICS RIVO - ID Theft Issue |
RICS RIVO - External Lead Note: The primary source of leads involving an offset comes from the Office of Child Support Enforcement. The accounts will have an EL control base. |
RICS RIVO External Lead(cont.): |
RICS RIVO - UP 147 RC 6/7 |
RICS RIVO - WOW CP05A |
RICS RIVO - ITIN ONLY - Wage/WH Verification |
RICS RIVO - AQC Note: Form 4442s received on prisoner returns should be worked based off the status in EFDS using the appropriate RIVO IRMs. Cases should only be referred to AQC Inventory if the module contains the AQC Indicators |
Unresolved TPP |
RICS RIVO - UP 147 RC 8 MeF Returns Only |
RIVO-Frivolous Filer Program (FRP) |
Instructions for Inputting TC 972 AC 134
(1) To reverse the TC 971 AC 134 - input a TC 972 AC 134. See the table below for inputting the TC 972 AC 134.
Reminder: Only one 972 AC 134 needs to be inputted when multiple TC 971 AC 134s are posted to an account.
The following is an example of command code (CC) FRM77, inputting TC 972 AC 134 |
FRM77 NNN-NN-NNNN MFT>NN TX-PRD>201N12 PLN-NUM> NM-CTRL>NAME TC>972 TRANS-REGISTER-IND> PSTNG-DLAY-CD> FLC> EXTENSION-DT> TC93X-EMP-CD> TRANS-DT>MMDDYYYY CLOSING-CD> RESP-UNIT/JURISDICTION-CD> TC148-CD> BANKRUPT-CD> DLN-CD> BL-LOC-CD> LAST-RET-AMT-CD> TC480-SC-CD> CYCLE> APP-OFF-CD> CSED-CD> BOD-CD> BOD-CLIENT-CD> SEQ-NUM> REVERSAL-DLN> SECONDARY-DT> CAF-CD> TC971/151-CD>134 TC550-DEFINER-CD> FEMA-NUM> ULC> FREEZE-RELEASE-AMT> ABA-NUM> TC46X-GRP-CD> TC583-DEFINER-CD> TDI-SELECT-CD> XREF-TIN> XREF-NM-CTRL> XREF-TX-PRD> XREF-PLN-NUM> XREF-MFT> MISC> CORR-DT-IND> REFILE-LIEN-IND> 2032-IND> |