25.12.1. Processing Refund Hold Program Inventory

(1) Purpose: This section of the IRM contains processing guidance for working Refund Hold inventory. Refund Hold (RH) inventory occurs when the Service holds individual income tax refunds and credit elects when a current or prior year refund return is filed and the taxpayer's account has at least one unfiled tax return within the five years prior to the current tax year and the unfiled module has a TC 971, AC 130. This includes modules where no Transaction Code (TC) 140 is present. Prior to October 1, 2008 only current filing year refunds were held for the program. This section of the IRM contains the delinquency criteria for holding a taxpayer's refund while the Service investigates the delinquent return(s) and the functional procedures for screening, working and monitoring these cases.

(2) Policy Owner: Director; Collection Inventory Delivery & Selection.

(3) Program Owner: The RH program is under the direction of Small Business/Self Employed (SB/SE) Collection Inventory Delivery & Selection (CIDS). The program is consolidated at the Austin campus for Compliance Services Collection Operation (CSCO) and is worked in collaboration with W&I and SB/SE Compliance Services Examination Operations (CSEO).

(4) Primary Stakeholders: The following functions will have RH cases assigned in their inventory:

• CSCO; this portion of the program is consolidated at the Austin Campus (AUSC). Areas affected by the RH program are the IMF Return Delinquency and Automated Substitute for Return (ASFR) programs.

• The Submission Processing Centers.

• Compliance Field Functions.

• W&I and SB/SE CSEO.

(5) Program Goals: The objectives of the Delinquent Return Refund Hold program are to:

• Identify unfiled delinquent returns with a potential balance due and set a refund hold indicator.

• Hold refunds on returns with a refund hold indicator on the account.

• Secure those delinquent returns by issuing notices to the taxpayer, responding to their correspondence, and answering their phone calls.

• Have the refund applied to any balances resulting from those secured returns.

(6) The Delinquent Return Refund Hold program strives to increase filing and payment compliance. Information Returns Processing (IRP) data is used to determine the potential tax assessment on delinquent returns and sets the refund hold indicator if the potential tax assessments meets the criteria. If after initial contact, the delinquent return(s) are not filed, a Statutory Notice of Deficiency may be issued. Once issued, the refund is transferred to the tax year of the proposed deficiency(ies). It will remain there until a return is filed or the Service imposes the proposed assessment after the appropriate suspense period. See IRM 5.18.1.6.11.41, Status 090: 90-Day Stat Notices Issued, for ASFR Statutory Notice of Deficiency time frames.

(7) A refund will be released if:

• The delinquent return(s) being filed reflects a refund or even balance and results in all delinquencies being resolved and there are no balances due related to this taxpayer and there are no other existing holds by other functions that should be upheld.

  Note: The refund may continue to be held if there are other transactions for programs such as Criminal Investigation (CI), or Return Integrity & Verification Operation (RIVO), or if there is a Compliance select code present. See IRM 25.12.1.2, How to Identify Delinquent Return Refund Hold.

• There is no filing requirement for the delinquent year(s).

• The taxpayer establishes that an economic hardship exists. See IRM 25.12.1.9, Taxpayer Advocate Service (TAS) Consideration, for guidelines on handling cases where the taxpayer has established that an economic hardship exists, or

• The taxpayer is in a declared disaster/emergency area and releasing the refund is appropriate at that time. See IRM 25.12.1.10, Guidelines for Taxpayers in Disaster and Emergency Areas.

(8) Each functional area that is assigned a RH case is responsible for monitoring its cases and ensuring disposition of the case is expeditious and timely. IRC Section 6611(e) provides no interest when an overpayment is refunded within 45 days of the later of the original return: un-extended due date, received date, or return processible date. See IRM 20.2.4.7.5.2, 45-Day Rule and All Original Tax Returns. If, however, the refund is not made within the 45-day period, interest must be paid. See IRM 20.2.4.3.1, Availability Dates for Overpayments-Payment and Credit Types, for instructions. Thus, it is imperative RH cases be processed promptly and monitored for the most expeditious resolution possible to prevent additional cost to the Service.

(1) The Service holds individual income tax refunds and credit elects when a return is filed with the established refund amount and the account has at least one module within five years prior to the current year where IRPTR information exists, and no return has been filed and module has a TC 971, AC 130. This includes modules where no Transaction Code (TC) 140 is present. Delinquent Return Refund Hold does not hold refunds for tax years where they would be barred for refund by statute.

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(3) Per IRC Section 6532(a)(1) the Service has six (6) months to review a claim for refund before a taxpayer can file a suit to recover the refund. If the refund is still held six (6) months after the claim for refund is filed, a taxpayer may file suit to recover the refund. For this reason, the Refund Hold period has been established at six (6) months. The six month period begins on April 15 of the current tax year or the date of filing, whichever is later. In addition, IRC Section 6611(e)(1) provides for no interest when an overpayment is refunded within 45 days after the due date of the return, or in the case of a late filed return, within 45 days after the return is filed. If, however, the refund is not made within the 45 days of the later of the original return: Un-extended due date, received date, or return processible date. See IRM 20.2.4.7.5.2, 45-Day Rule and All Original Tax Returns. If, however, the refund is not made within the 45 day period, interest must be paid. See IRM 20.2.4.3.1, Availability Dates for Overpayments-Payment and Credit Types, for instructions. Thus, it is imperative RH cases be processed promptly and monitor for the most expeditious resolution possible to prevent additional cost to the Service.

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(5) Refunds held by this program contain all of the following codes on IDRS:

1. TC 570 with "999" in the Julian date field of the Document Locator Number (DLN) (digits 6, 7 and 8).

2. Reason code (RC) "RF" displayed on the Integrated Data Retrieval System (IDRS) on the module of the refund year.

3. Freeze Code "-R" on the IDRS module for the year of the refund being held.

(6) Refund Hold modules allow for offset during the designated hold period. Refund freezes will be released only per IRM 25.12.1.14.1, Releasing the Refund Hold Freeze.

(1) Research tools that will assist in resolving RH cases include, but are not limited to, the following systems, IRMs, and documents:

• Integrated Data Retrieval System (IDRS)

• Account Management Services (AMS)

• Document 6209, IRS Processing Codes and Information

• Automated Substitute for Return system (ASFR)

• Transcript Delivery System (TDS)

• IRM 21.1, Accounts Management and Compliance Services Operations

• IRM 21.3, Taxpayer Contacts

• IRM 5.18.1, Automated Substitute for Return (ASFR) Program

• IRM 5.19.2, Individual Master File (IMF) Return Delinquency

• IRM 2.3, IDRS Terminal Responses

• IRM 2.4, IDRS Terminal Input

(2) When dealing with joint filing, research both spouses' accounts.

(3) The Transcript Delivery System (TDS) can be used to send Wage and Income Information Documents to the taxpayer, in lieu of any procedures throughout this IRM that state to send IRPTR supplements with the appropriate IRS letter. Care should be taken when using TDS to separate income information by tax year so taxpayers report it on the correct tax forms.

(1) This section describes when and how to hold a refund if more time is needed. The option to continue holding the refund with management approval is for modules assigned to CSEO only. Priority attention must be given to these cases and every attempt to handle them within the designated time frame must be made.

(2) In some instances, based on individual case facts and circumstances, it may be appropriate to hold the refund beyond the designated hold period when one of the following situations exists:

• The taxpayer requests an Appeals conference

• The taxpayer claims the reported income is invalid and third party verification is required

• The taxpayer requests more time to gather records or prepare the delinquent return(s)

• It is highly likely a liability will exist when processing is completed

• When 60 days or less remain in the designated six (6) month hold period, make a decision whether to issue a Statutory Notice of Deficiency (SNOD) on the delinquent returns, release the refund, or request managerial approval to hold the refund beyond the designated hold period

• There is substantial income requiring additional case development to support a statutory notice of deficiency

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(3) If it is determined more time is needed and there is a compelling reason to continue the Refund Hold, prepare a memorandum justifying the need and set a target date for resolution of the hold for management approval. Retain a copy of the REFUND HOLD JUSTIFICATION MEMO in the case file.

(4) The CSEO RHC should take the following action on the Refund Hold where the refund will be held beyond the six-month period:

1. Input TC 290 for $.00, Blocking Series 18, Hold Code 4.

2. Use the Justification Memorandum as the Source Document.

3. Establish an IDRS control base showing the release date per the Justification Memorandum.

(1) During weekly analysis, all modules meeting RH criteria are extracted from Master File and created on IDRS. Refund Hold modules are identified on IDRS IRM 25.12.1.2, How to Identify Delinquent Return Refund Hold. A program is run weekly that identifies all RH modules currently on IDRS and generates the LE6274XZ listings. The LE62741Z (CSCO) and LE62740Z (CSEO) are the tools the RHC uses to identify, and if necessary, move the delinquency into the correct functional area's inventory.

(2) An electronic version of the LE6274XZ listings is accessible on the Control-D system. All RHC should have access to Control-D. A request must be submitted to the Business Entitlements Access Request System (BEARS) for access to Control-D. The Control-D web site is located at https://controld.mcc.irs.gov/. The RHC may print the LE6274XZ from Control-D.

(3) The CSEO LE62740Z contains the following information:

• IRS Received Date

• 420 File Location Code from the DLN

• Taxpayer Identification Number (TIN)

• Name Control

• RH Tax Period

• Collection Assignment

• Action Date

• Category Code

• Assignee

• Freeze Codes

• Return Cycle

• Module Balance

(4) The CSCO LE62741Z is divided into three sections; ASFR 8000 assignments, Collection Field function (CFf) 1000-6900, and all other assignments. Each section of the LE62741Z contains the following information:

• Return Cycle of Refund Hold Year

• TIN

• Name Control

• Tax Period

• Collection Assignment

• Category Code

• Assignee

• Module Balance

• Freeze Codes

(1) When a return is filed meeting RH criteria, the taxpayer is notified by one of the two Delinquent Return Refund Hold CP (Computer Paragraph) letters:

• CP 63, We Have Held Your Tax Refund - Act Now (Field, and CSCO), which contains the toll-free number 1-866-897-3315, or

• CP 88, Taxpayer Delinquency Investigation (TDI) Refund Hold (CSEO) . See IRM 25.12.1.12.2, Delinquent Return Refund Hold Freeze Toll-Free Contacts for CP 88, for toll-free numbers.

(2) The letters inform the taxpayer the refund is being held because there are delinquent return(s). The letters direct the taxpayer to file the delinquent return(s) or explain why there is no filing requirement on his/her account. In addition, the letters advise the taxpayer that if a return(s) is not filed, the Service will file the delinquent return(s) for the taxpayer.

(1) This section provides instructions for functional processing of RH cases. When an account is selected for RH, the functional area to which the account is assigned will be responsible for working the RH case.

(2) Modules not assigned to ASFR, CFf, or Examination are reviewed and the modules are either referred to ASFR, Examination, or closed.

(3) While RH accounts must be worked quickly, guard against asserting potential liabilities without adequate case development and always consider information taxpayers wish to provide.

(4) This section explains the urgency of working RH cases quickly and with sensitivity. While it is important to ensure filing and payment compliance, it is also important to exercise good judgment and reasonableness in special situations.

(5) The RH program only applies to delinquent return modules already assigned to Collection or Examination. The assigned function is notified of the RH freeze being set within one week through generation of the LE627XZ listings, ensuring the case is quickly identified and receives priority attention.

(6) There may be instances when a refund meets the RH criteria but the case requires special consideration. If a special situation applies, be sensitive to the facts and decide if releasing the freeze is appropriate.

(7) This IRM also includes information for:

• RH cases with prior years in Appeals.

• TAS Consideration.

• Guidelines for Taxpayers in Disaster and Emergency Areas.

• Situations when Injured Spouse allocations are filed.

• How to process RH accounts in the Earned Income Tax Credit (EITC) Unallowable program.

(8) The assigned function or employee must work RH accounts expeditiously to:

• Minimize taxpayer burden while ensuring they comply with filing requirements;

• Limit credit interest paid to the taxpayer; and

• Satisfy the intent of Congress that refunds be made as expeditiously as possible.

(9) Within the designated hold period from the filing of the claim for refund, these refunds must be:

1. Offset to liabilities, or

2. Applied to the tax year(s) of the proposed deficiency(ies) when the Statutory Notice of Deficiency is issued, or

3. Authorized to be held beyond the designated hold period while completing case actions, or

4. Released to the taxpayer.

(1) Each week review all new RH cases included on the LE62740Z and LE62741Z. The RHC will notify Field Collection of new cases assigned to those inventories. Each function is responsible for reviewing the LE6274XZ list cases assigned to their functional area and determining whether the freeze should be released or the refund applied to the tax year of a proposed liability.

(2) All cases not assigned to CSCO, Field Compliance functions or CSEO will be reviewed by the ASFR/RHC and either transferred to the appropriate inventory or closed by releasing the freeze.

(1) Refer taxpayers to TAS when the contact meets TAS criteria and you can't resolve the taxpayer's issue the same day. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria. The definition of "same day" is within 24 hours. "Same day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps to begin resolving within 24 hours. Do not refer "same day" cases to TAS unless the taxpayer asks to be transferred to TAS and the case meets TAS criteria. Refer to IRM 13.1.7.6, Same-Day Resolution by Operations for additional information.

(2) TAS does not have the authority to release refunds when there is a -R freeze RH on the account, regardless of the amount of the refund. In situations where TAS determines a freeze release may be appropriate, TAS will request release of the freeze through the Operations Assistance Request (OAR) process in accordance with the TAS/CSCO/ACS Service Level Agreement.

(3) To prevent delay in systemic release of refunds for taxpayers meeting the criteria in IRM 25.12.1.14.1, Releasing the Refund Hold Freeze, TAS caseworkers should only establish control in "B" status when an IDRS control base is required on RH cases.

(4) In cases where TAS determines a manual refund is needed to relieve a taxpayer's economic hardship, TAS will include economic hardship documentation with the OAR to support the request. If the economic hardship amount is less than the expected refund, a manual refund should be made for the verified economic hardship amount only.

(5) Economic hardship is when an individual taxpayer is unable to pay his/her reasonable basic living expenses. Examples of economic hardship include but are not limited to:

1. Foreclosure or eviction notice.

2. A statement from a health care provider stating that services are necessary and will not be provided without prepayment.

(6) In certain circumstances, either due to the urgency or the nature of the taxpayer's economic hardship, oral or written testimony explaining the hardship may be accepted.

Example: Example: The hardship is validated by contacting a third party (e.g., a landlord or utility company) to verify the existence of the economic hardship.

Example: Example: The hardship is validated by contacting a homeless shelter to verify the taxpayer does not have housing.

(7) A RH freeze may only be released under certain circumstances. See IRM 25.12.1.1, Program Overview, for criteria for releasing the RH freeze. Separate requirements must be met to justify a manual refund. Extreme care must be taken to review for other hold situations and avoid inappropriate release of the refund. See IRM 25.12.1.14.1, Releasing the Refund Hold Freeze.

1. Refund Holds and Delinquent Returns. The TAS case advocate will advise the taxpayer that filing delinquent return(s) will speed up the release of the refund. Once a balance due return is processed and the TC 150 posts, the refund hold will systemically release. The TAS case advocate should advise the taxpayer of the proper filing location and not to send returns directly to TAS. When TAS receives a delinquent balance due return, they will be sent directly to Submission Processing. See IRM 13.1.18.8.3, Taxpayers Delivering Returns to TAS and TAS Date Stamp. TAS should send all Refund and Even Balance returns to Compliance on an OAR if this resolves all the taxpayers delinquencies causing the Refund Hold. If Compliance receives a balance due return with an OAR, Compliance will send the return to Submission Processing, and when the TC 150 posts, the RH freeze will systemically release.

2. Refund Holds and Refund Anticipation Loans (RAL). The taxpayer indicates he has entered into a RAL. The acceptance of the RAL can be verified through the use of Command Code TRDBV, "REFUND ANTICIPATION LOAN CODE" on the last page, last position of Form 1040, U.S. Individual Income Tax Return. It is a 1 digit code input by the return preparer when the electronic Form 1040 is submitted. See IRM 2.3.73.2, Command Code (CC) TRDBV. Presence of a RAL indicator does not mean the taxpayer can demonstrate economic hardship, or that the RAL was approved. The IRS no longer provides information about possible offsets via the e-file acknowledgement file. A Debt Indicator is no longer included in the acknowledgement file for each accepted e-filed return. Tax practitioners are no longer provided with information as to whether the taxpayer has any outstanding IRS or Financial Management Service (FMS) debts. In situations when the RAL application is rejected by the lender (i.e., the taxpayer has not received the RAL proceeds), if the taxpayer can demonstrate economic hardship and provides written proof of the denial of the RAL, then release of the freeze may be necessary. If TAS determines a manual refund may be appropriate, TAS will request actions on the refund through issuance of an OAR documenting the economic hardship.

Note: The "BANK ACCT NUM" field may have a RAL indicator with the taxpayer's social security number in place of the account number. Absence of the RAL indicator in the "BANK ACCT NUM" field does not indicate no RAL was sent. Refer to the "REFUND ANTICIPATION LOAN CODE".

3. If TAS determines the taxpayer is not required to file a return for the delinquent period(s), TAS will submit supporting documentation with an OAR to ask Compliance to release the RH freeze and close the delinquent return case.

Note: TAS will not authorize a refund release or release a refund that is being held when RIVO (Return Integrity & Verification Operation or CI (Criminal Investigation) involvement is evident. See IRM 21.2.4.3.18, Return Integrity & Verification Operation (RIVO) and Criminal Investigation (CI) Transcript Issues, or IRM 21.5.6.4.35.3, -R Freeze Modules With Return Integrity & Verication Operation (RIVO) or Taxpayer Protection Program (TPP) Involvement, for more information on identifying RIVO and CI involvement. If TAS believes a refund should be released, they should work with RIVO or CI before taking any action on the account, as these issues are separate from any Delinquent Return Refund Hold issues.

(1) Refunds are held on modules with -O freezes. Relief is granted by releasing the RH freeze if the taxpayer makes contact and indicates an impact by the disaster. See IRM 25.12.1.14.1, Releasing the Refund Hold Freeze.

(2) IRM 25.16, Disaster Assistance and Emergency Relief, provides complete background and multifunctional operating procedures.

(1) Each week CSEO receives notification of Examination RH cases via the LE62740Z report. RH cases are processed in the same manner as other Campus Exam cases; however, they require expedited tax deficiency assessments to meet the time periods established to offset the held refunds.

(2) Within five business days of receiving the LE62740Z listing, CSEO RHC will:

• Download and sort listing by BOD and TC 420 DLN to identify its campus inventory.

• Review its assigned cases and provide listing to management of specific TINs.

Note: If the account is assigned to another campus than the original TC 420 DLN, communicate RH module to assigned campus RHC.

• Monitor to ensure cases are expedited to assessment or closure.

(3) See current year Operating Guidelines for inventory information such as Project/Source/Organization Function Program (OFP) codes.

(4) CP 88 notices are issued to taxpayers when RH exists and there is a related module open on AIMS. A CP 88 notifies a taxpayer that a refund is being held and provides a local contact name, phone number, hours of operation and the toll-free phone number for Examination.

(5) The CSEO RHC must establish an inventory control system to ensure the timely and expeditious resolution of the RH.

(1) Taxpayers may contact AM in an effort to resolve the Refund Hold condition. CP 88 notices issued for RH include toll-free numbers for SB/SE Account Inquiries and W&I Account Inquiries. See IRM 25.12.1.12.1, Delinquent Return Refund Hold Freeze Toll-free Contacts for CP 63 and IRM 25.12.1.12.2, Delinquent Return Refund Hold Freeze Toll-free Contacts for CP 88.

(2) Referral of taxpayers by AM to 1-866-897-3315 should be based on the RH account identification and CP 63, per IRM 25.12.1.2, How to Identify Delinquent Return Refund Hold. DO NOT refer taxpayers inquiring about the STATUS of their refund. Follow the normal refund inquiry procedures for your function if there is no evidence of a Delinquent Return Refund Hold on the account. See IRM 25.12.1.2, How to Identify Delinquent Return Refund Hold.

(1) Attempt to contact the taxpayer within 10 days of receiving notification.

(1) This subsection provides information on disposition of the refund: how and when to release it and how to continue to hold it if more time is needed.

(2) This subsection describes options to continue holding the refund with the taxpayer's agreement or with managerial approval (absent the taxpayer's agreement).

(3) If the taxpayer does not voluntarily file the delinquent return(s) and you anticipate a liability, See IRM 25.12.1.2, How to Identify Delinquent Return Refund Hold, and allow a Statutory Notice of Deficiency to issue. Once a Statutory Notice of Deficiency (90-day letter) is issued for the tax year, the proposed refund can be transferred to pay the proposed future liability. It will remain there until a return is filed or the Service imposes the proposed assessment after the appropriate suspense period. See IRM 5.18.1.9.2.2.3, Undelivered 90-day Letter (Statutory Notice of Deficiency), for ASFR Statutory Notice of Deficiency time frames.