25.25.13. Account Resolution for Return Integrity Verification Operations (RIVO)

2.AQC Conditions
Any of the following markers are present:

• Transaction code (TC) 971 action code (AC) 122, AC 140 or AC 128 with specific MISC field or Letter 4800C or 3219C was sent

• AQ, TT, E6 disposition in STARS (current if within 6 months)

TE is trained to work AQC cases

• The refund is still held, and it’s been more than 60 days since the TC 971 AC 122 or 140 posted, see 2a.

• The refund is still held, and it’s been less than 60 days since the TC 971 AC 122 or 140 posted, see 2c.

TE is not trained to work AQC cases, and it has AQC conditions, see 2b.

2a. Work per AQC process, IRM 25.25.7, Automated Questionable Credit Program.
2b. Forward to Lead to reject to the originator with note, Timeframe not met.2c. Close base CL2AQC

3.WOW Conditions
Any of the following are present:

• CP05A

• DQ adjustment, QRPA category code base open or closed with IDRS 1483XXXXXX or a posted adjustment with no Reason code 139 on an account with no credits.

• MA in STARS

TE is trained to work WOW cases

• The refund is still held, and it’s been more than 60 days since the WOW marker or letter posted, see 3a.

• The refund is still held, and it’s been less than 60 days since the WOW marker or letter posted, see instructions in 3c.

TE is not trained to work WOW cases and it has WOW conditions, see 3b.

3a. Work per WOW process, IRM 25.25.11, Withholding Only Work(WOW) (Notice CP 05A) Procedures.

3b. Close base CL2WOW and then forward to Lead to be rejected to originator with the note, "Timeframe not met."
3c. Forward to Lead to be rejected to originator with the note, "Timeframe not met."

4a. Exam Conditions
The refund has been held by RIVO (CP 05A may have been issued to the taxpayer)

Exam adjusted the account with TC 300/301 and RIVO is still holding the refund

Follow IRM 25.25.13.9, Releasing the Refund for instructions for releasing the refund and then update STARS to CL5.

4b. Exam Inventory (-L freeze posted)

• Do not reverse RIVO markers

• Forward to Lead to reject to originator with the note "L freeze to be worked by Exam"

5. There is a -A freeze

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 -A freeze

There is a RIVO control to 1487777777

Work per IRM 25.25.13.4.3, Resolving Accounts Assigned To 1487777777

7. P- Freeze with TC 720 posted to the account

The refund is still held

Forward to Lead for referral to RIVO P&A POCs for External Leads. The referral will be assigned to review case actions and/or to determine its appropriate work stream.

8. TC 841 posted to the account

The refund is still held
Form 4442:
the Document Locator Number (DLN) of the posted TC 841 contains the following blocking series,77711, 77712, 77713 or 77714, see 8a.
The TC 841 DLN does not contain blocking series numbers above, see 8b

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.
RICS RIVO - CP53A Reject 17 (TC 841 DLN 77711)
RICS RIVO - CP53B Reject 18 (TC 841 DLN 77712)
RICS RIVO - CP53C Reject 19 (TC 841 DLN 77713)
RICS RIVO - CP53B Reject 23 (TC 841 DLN 77714)
Per CSR IRM 21.5.6.4.31.2, P- Freeze with RIVO Involvement.
8b. Review account to determine if there are any External Lead markers which would have resulted in the posting of the TC 841.
If markers are present, determine the appropriate workstream in this table to address the issue.
If no markers are present, forward to the Lead to reject to the originator. See IRM 21.2.4.3.42 Refund Repayment, Cancellation, or Deletion (10 P-) for more information on reasons for refund rejects.

9. If the referral is from a phone assistor, TAC office visit, or any of the following are present:

• Posted TC 150/976 and a subsequent open unpostable (UP) 126 reason code (RC) “0”, may contain reversed/unreversed TC 971 AC 129, 121, or 124 markers

• Posted TC 150 and an unreversed TC 971 AC 129 with no open control to IDRS number 14873XXXXX

• Posted TC 150, TC 971 AC 129, with a corresponding TC 972 AC 129 including the reversal of the return information

• No Posted TC 150 and an open unpostable (UP) 126 reason code (RC) “0”, may contain reversed/unreversed TC 971 AC , 121 or 124 markers

The refund is still held or no refund issued or the unpostable 126 has not been resolved

Reject and 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, however the TP was authenticated and the TPP issue was resolved (i.e., AMS notes indicate authentication)

The refund is still heldand there’s other RIVO freezes (e.g. -P or -R freeze)

Identify the issue holding the refund and work it per the applicable block in this chart.

11. Return is in ACE Adjustment and TPP process has been completed
Return is in ACE

The refund is still held

Follow IRM 25.25.2.16, Process Status (PS) 30 Identity Theft False Positive Screening Procedures

12.Return is on MFT 32

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
Form 4442:
The return is either

• Current year

• Preceding year

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.

See 12a.

The return is 2 years or more than the current tax year, and is an ELF, MEF or paper return, see 12b.
TRDBV shows a U126 0, IDRS and TXMOD does not show a TC 971 AC 111

See 12c

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.
12b. Follow MFT 32 reversal procedures, IRM 25.25.6.7.1.2, Return Integrity Verification Operations (RIVO) Employees - MFT 32 Reversal Inquiries & Resolution Actions.
12c. Forward to Lead to be rejected to originator with note "Return moved to MFT32 by another function".

13. Return is archived or deleted

RIVO archived or deleted the return, see 13a.

Return archived or deleted by another function:
Form 4442 received, see 13b.

13a. Follow IRM 25.25.6.8,Valid Tax Returns That Were Archived - Deleted Returns or Failed Systemic MFT 32 Reversals That Must Be Reprocessed Manually - RIVO and Non-RIVO Employees.
13b. Forward to Lead to be rejected to the originator with the note, "Return not archived /deleted by RIVO."

.

14. BMF Returns

The refund is held by a RIVO hold

Follow BMF procedures, IRM 25.25.1, Return Integrity and Verification Operation Business Master File Procedures.

15. The return contains Schedule C, Household Help (HSH) or Schedule K-1 income

Return filed and no federal tax withholding claimed, see15a.
Return filed claiming federal tax withholding, see 15b.

15a. see IRM 25.25.2.15 Schedule C and Household Help (HSH) Income to determine the actions to address the return. If the case is in PS 30, work per IRM 25.25.2.16, Process Status (PS) 30 Identity Theft False Positive Screening Procedures

15b. Work per IRM 25.25.2.16, Process Status (PS) 30 Identity Theft False Positive Screening Procedures, box 2 and 3 if return is in PS 30. If not, see IRM 25.25.2.6 Unsubstantiated Income and/or Withholding to address the issue..

16. Frivolous Inventory and any of the following:

• Open FRIV base 14867 -14869

• TC 810 - 4

• TC 971 AC 089

• -E freeze or F- freeze

• Letter 3176C or CP 72 issued to TP

Base is open, see 16a

Base is closed and/or updated to FRP cleared and there is no -E or F- freeze, see 16b

16a. Refer to RIVO Frivolous Filer Program (FRP)
16b. Work the account using the appropriate scenario from this table

17.
The return is a Full year Prisoner and meets General Agreement on Tariffs and Trade (GATT) conditions as described in IRM 25.25.9.4, General Agreement on Tariffs and Trade (GATT) Returns

If the case is in EFDS, the TC 971 AC 199 GATT EFDS marker is present and income Verified good, Refile the return.
If there are AQC markers, follow box 2 above. If the case is TT and less than 6 months, consider the case currently referred.
If the case is TT, longer than 6 months, and there are no AQC markers, send the case for manual referral. The case is not required to be in STARS for manual referral. Close the 4442 and input AMS notes, "Income verified ok, referred to AQC for treatment."

18.K Freeze

• Work the account if RIVO markers are present and unreversed

• Determine appropriate work stream or next actions from the scenarios above above

19. The account shows a TC 971 AC 122 with a MISC field of 7S, 7S1, or 7V.

The refund is held by a RIVO hold

Follow IRM 25.25.2.2.1, Data Mining Screening Tree to screen and disposition the return.

20. Return is not in STARS

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 20a OR
the refund is held by RIVO, and the return does verify per IRM 25.25.3.4 , Income Verification using Command Code (CC) IRPTR, see 20b)

20a

• Research IDRS to confirm if an interim letter 2645C or 2644C was issued. If issued, reject the 4442 because STARS will be updated automatically to move the return to STARS after the IDOC(s) are systemically verified.

  Note: If a return is in Verification, no interim letter was issued timely, and it’s been over 60 days in Verification, issue a 2644C letter and close the 4442.

• If the return is from a prior processing year, attempt to manually add the return to STARS

• If the return cannot be manually added, then add the case to mass push spreadsheet and open a base C#,MASSPUSH,B,MISC*,*

• After the return post in STARS close the mass push base and send the case for manual referral

  Reminder: A mass pushed case cannot refer systemically.

Research the STARS disposition to determine appropriate work stream and follow appropriate block above
For current year returns in STARS disposition is in NR, or Rejected, update to CE or CA, per Exhibit 25.25.13-3
For prior year returns in STARS disposition AE, AA, or AQ, a manual referral may be necessary.
20b - See IRM 25.25.13.9, Releasing the Refund for instructions on how to resolve current and prior year returns.

21. Return is in STARS

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 21a.

The refund is held by RIVO, and the return does verify per IRM 25.25.3.4, Income Verification using Command Code (CC) IRPTR, see 21b.

21a. 4442 - Current year returns in STARS whose disposition is blank more than 120 days, NR, or Rejected(i.e., XE, XA, or XQ), send the case for manual referral

• If the disposition is in a closed status such as AL, QL, CL, WL elevate to your Lead

4442 - Prior year returns in STARS with a disposition older than 6 months follow, IRM 25.25.13.5, Manual Referrals.

21b. Follow IRM 25.25.13.9, Releasing the Refund and update STARS disposition to DL.

If a Transcript is received

And

Then

1. An ATAO Category is open

ATAO is assigned to a RIVO employee (148XXX)

Close Control Close2OAR

2.AQC Conditions
Any of the following markers are present:

• Transaction code (TC) 971 action code (AC) 122, AC 140 or AC 128 with specific MISC field or Letter 4800C or 3219C was sent

• AQ, TT, E6 disposition in STARS (current if within 6 months)

• TE is trained to work AQC, see 2a.

• TE is not trained to work AQC cases, see 2b.

2a. Work per AQC process, IRM 25.25.7, Automated Questionable Credit Program.

2b. Close base CL2AQC

3.WOW Conditions
Any of the following are present:

• CP05A

• DQ adjustment, QRPA category code base open or closed with IDRS 1483XXXXXX or a posted adjustment with no Reason code 139 on an account with no credits.

• MA in STARS

Transcript:
TE is trained to work WOW, see 3a
TE is not trained to work WOW cases and it has WOW conditions, see 3c.Transcript:

• TE is trained to work WOW, see 3a

• TE is not trained to work WOW cases, there are no refundable credits or it’s been less than 60 days since the last notice, see 3b.

3a. Work per WOW process, IRM 25.25.11, Withholding Only Work(WOW) (Notice CP 05A) Procedures.
3b. Forward to Lead to be rejected to originator with the note, Timeframe not met.

4a. Exam Conditions
The refund has been held by RIVO (CP 05A may have been issued to the taxpayer)

Exam adjusted the account with TC 300/301 and RIVO is still holding the refund

Follow IRM 25.25.13.9, Releasing the Refund for instructions to release the refund and then update STARS to CL5.

4b. Exam Inventory (-L freeze posted)

• Do not reverse RIVO markers

• Close base to CL2EXAM

5. P- Freeze with TC 720 posted to the account

Forward to Lead for referral to RIVO P&A POCs for External Leads. The referral will be assigned to review case actions and/or to determine its appropriate work stream.

6. TC 841 posted to the account

The refund is still held and the Document Locator Number (DLN) of the posted TC 841 contains the following blocking series,77711, 77712, 77713 or 77714 see 6a.
The TC 841 DLN does not contain blocking series numbers above, see 6b.

6a. Forward to Lead for referral to RIVO P&A POCs for External Leads. The case will be assigned so research can be conducted 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.
RICS RIVO - CP53A Reject 17 (TC 841 DLN 77711)
RICS RIVO - CP53B Reject 18 (TC 841 DLN 77712)
RICS RIVO - CP53C Reject 19 (TC 841 DLN 77713)
RICS RIVO - CP53B Reject 23 (TC 841 DLN 77714)
Per CSR IRM 21.5.6.4.31.2, P- Freeze with RIVO Involvement.
6b. Review account to determine if there are any External Lead markers which would have resulted in the posting of the TC 841.
If markers are present, determine the appropriate work stream in this table to address the issue.
If no markers are present, forward to the Lead to reject to the originator. See IRM 21.2.4.3.42 Refund Repayment, Cancellation, or Deletion (10 P-) for more information on reasons for refund rejects.

7. If the referral is from a phone assistor, TAC office visit, or any of the following are present:

• Posted TC 150/976 and a subsequent open unpostable (UP) 126 reason code (RC) “0”, may contain reversed/unreversed TC 971 AC 129, 121, or 124 markers

• Posted TC 150 and an unreversed TC 971 AC 129 with no open control to IDRS number 14873XXXXX

• Posted TC 150, TC 971 AC 129, with a corresponding TC 972 AC 129 including the reversal of the return information

• No Posted TC 150 and an open unpostable (UP) 126 reason code (RC) “0”, may contain reversed/unreversed TC 971 AC , 121 or 124 markers

The refund is still held or no refund issued or the unpostable 126 has not been resolved

Reject and 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

8. Posted TC 150 may contain reversed/unreversed TC 971 AC 129, 121 or 124 markers, however the TP was authenticated and the TPP issue was resolved (i.e., AMS notes indicate authentication)

The refund is still heldand there’s other RIVO freezes (e.g. -P or -R freeze)

Identify the issue holding the refund and work it per the applicable block in this chart.

9. Return is in ACE Adjustment and TPP process has been completed
Return is in ACE

The refund is still held

Follow IRM 25.25.2.16, Process Status (PS) 30 Identity Theft False Positive Screening Procedures

10. Return is archived or deleted

RIVO archived or deleted the return, see 10a.

Return archived or deleted by another function, see 10b.

10a. Follow IRM 25.25.6.8,Valid Tax Returns That Were Archived - Deleted Returns or Failed Systemic MFT 32 Reversals That Must Be Reprocessed Manually - RIVO and Non-RIVO Employees.
10b. Close base NOTRIVO

11. BMF Returns

The refund is held by a RIVO hold

Follow BMF procedures, IRM 25.25.1, Return Integrity and Verification Operation Business Master File Procedures.

12. The return contains Schedule C, Household Help (HSH) or Schedule K-1 income

Return filed and no federal tax withholding claimed, see12a.
Return filed claiming federal tax withholding, see 12b.

12a. see IRM 25.25.2.15 Schedule C and Household Help (HSH) Income to determine the actions to address the return. If the case is in PS 30, work per IRM 25.25.2.16, Process Status (PS) 30 Identity Theft False Positive Screening Procedures

12b. Work per IRM 25.25.2.16, Process Status (PS) 30 Identity Theft False Positive Screening Procedures, box 2 and 3 if return is in PS 30. If not, see IRM 25.25.2.6 Unsubstantiated Income and/or Withholding to address the issue.

13. Frivolous Inventory with any of the following indicators:

• Open FRIV base 14867 -14869

• TC 810 - 4

• TC 971 AC 089

• -E freeze or F- freeze

• Letter 3176C or CP 72 issued to TP

Base is open, see 13a.
Base is closed and/or updated to FRP cleared and there is no -E or F- freeze, see 13b.

13a. Close base CL-2FRIV
13b. Work the account using the appropriate scenario from this table.

14.
The return is a Full year Prisoner and meets General Agreement on Tariffs and Trade (GATT) conditions as described in IRM 25.25.9.4, General Agreement on Tariffs and Trade (GATT) Returns

If the case is in EFDS, the TC 971 AC 199 GATT EFDS marker is present and income Verified good, Refile the return.
If there are AQC markers, follow box 2 above. If the case is TT and less than 6 months, consider the case currently referred.
If the case is TT, longer than 6 months, and there are no AQC markers, send the case for manual referral. The case is not required to be in STARS for manual referral. Close the 4442 and input AMS notes, Income verified ok, referred to AQC for treatment.

15.K Freeze

• Work the account if RIVO markers are present and unreversed

• Determine appropriate work stream or next actions from the scenarios above above

16. The account shows a TC 971 AC 122 with a MISC field of 7S, 7S1, or 7V.

The refund is held by a RIVO hold

Follow IRM 25.25.2.2.1, Data Mining Screening Tree to screen and disposition the return.

17. Return is not in STARS

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 17a. OR
the refund is held by RIVO, and the return does verify per IRM 25.25.3.4 , Income Verification using Command Code (CC) IRPTR, see 17b.)

17a.

• Research IDRS to confirm if an interim letter 2645C or 2644C was issued. If issued, reject the 4442 because STARS will be updated automatically to move the return to STARS after the IDOC(s) are systemically verified.

  Note: If a return is in Verification,no interim letter was issued timely, and it’s been over 60 days in Verification, issue a 2644C letter and close the 4442.

• If the return is from a prior processing year, attempt to manually add the return to STARS

• If the return cannot be manually added, then add the case to mass push spreadsheet and open a base C#,MASSPUSH,B,MISC*,*

• After the return post in STARS close the mass push base and send the case for manual referral

  Reminder: A mass pushed case cannot refer systemically.

Research the STARS disposition to determine appropriate work stream and follow appropriate block above
Form 4442 inquiries - For current year returns in STARS disposition is in NR, or Rejected, update to CE or CA, per Exhibit 25.25.13-3
Form 4442 inquiries - For prior year returns in STARS disposition AE, AA, or AQ, a manual referral may be necessary.

18b. See IRM 25.25.13.9, Releasing the Refund for instructions on how to resolve current and prior year returns.

18. Return is in STARS

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 18a.

The refund is held by RIVO, and the return does verify per IRM 25.25.3.4, Income Verification using Command Code (CC) IRPTR, see 18b.

18a. 4442 - Current year returns in STARS whose disposition is blank more than 120 days, NR, or Rejected(i.e., XE, XA, or XQ), send the case for manual referral

• If the disposition is in a closed status such as AL, QL, CL, WL elevate to your Lead

4442 - Prior year returns in STARS with a disposition older than 6 months follow, IRM 25.25.13.5, Manual Referrals.
18b. Follow IRM 25.25.13.9, Releasing the Refund and update STARS disposition to DL.

WOW – prior year processing year with false or inflated withholding (no income-based refundable credits such as Recovery Rebate Credit, Excess Withholding, Premium Tax Credit with no TC 971-128 with MISC field AQCPTC191 or AQCPTC195)

• Input the information on the WOW spreadsheet on the “WOW” tab

• If the case is an Operations Assistance Request (OAR), refer the return to your RIVO OAR liaison for a TAS referral

AQC-GATT – Wages and withholding will always be verified. The return must claim earned income and the Earned Income Tax Credit (EITC) and/or Additional Child Tax Credit (ACTC)

• Input the information on the AQC spreadsheet on the "AQC - GATT" tab

• If the case is an Operations Assistance Request (OAR), refer the return to your RIVO OAR liaison for a TAS referral

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), Additional Child Tax Credit (ACTC) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• Input the information on the AQC spreadsheet on the "AQC - MISC" tab

• If the case is an OAR, refer the return to your RIVO OAR liaison for a TAS referral

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.

• Input the information on the AQC spreadsheet on the "AQC STATUE RTNS WITH CREDIT" tab

• If the case is an OAR, refer the return to your RIVO OAR liaison for a TAS referral

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.

• Input the information on the Exam spreadsheet on the "SBSE EXAM" tab.

• If return has both Schedule C and HSH, notate in the comments column that there is both Schedule C and HSH. These must meet Exam ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. These returns must also have wages and or withholding that do not verify.

• If referring an OAR to Exam, keep the OAR control base open until the -L freeze posts to CC TXMODA. This process can take up to five weeks from the time the referral is sent to the POC, so request an extension if needed. Five weeks should cover the time from when the referral is made to when the case appears on CC AMDISA.

the TIN owners return was backed out and needs to be re-instated.

• Adjust the account with a transaction code (TC) 290 for .00 and:

  Caution: Ensure the TC 290 amount is ALWAYS .00 when 90 days or less are remaining on the ASED.

  
  Include item/credit reference numbers to reflect the correct amount of exemptions, adjusted gross income (AGI), taxable income (TXI), self-employment tax (SET), etc.
  Adjust credits, such as Earned Income Tax Credit (EITC) or Additional Child Tax Credit (ACTC) etc.
  Use a Hold Code 4 to prevent a notice and refund from generating and input a priority code 8.

• Complete Form 2859, Request for Quick or Prompt Assessment.

• Input TC 971 action code (AC) 506 "WI PRP OTHER1" and reverse any prior TC 971 AC 506. If TC 971 AC 505 is present and there is a good address reverse and replace with "WI AM OTHER".

• Assemble the Assessment package. See the RIVO portal for detailed instructions.

• Route the package to accounting function.

• Monitor the account for the adjustment to post.

  Caution: If the adjustment does not post before the ASED expires, there could be a barred assessment.

• Once all actions are posted close all RIVO controls.

1
For barred assessments of ≡ ≡ ≡ ≡ or more.

• Adjust the account with a transaction code (TC) 290 for .00
  Include item/credit reference numbers to reflect the correct amount of exemptions, adjusted gross income (AGI), taxable income (TXI), self-employment tax (SET), etc.
  Adjust credits, such as Earned Income Tax Credit (EITC) or Additional Child Tax Credit (ACTC) etc.
  Use a Hold Code 4 to prevent a notice and refund from generating and input a priority code 8.

• Issue a manual refund to the taxpayer, including applicable interest, for the overpayment (refund) that the taxpayer is entitled to. See IRM 21.4.4.2, What Is a Manual Refund?.

• Prepare Form 9355, The Barred Statute Report, per IRM 25.25.13.7.1, Form 9355, The Barred Statute Report. Barred statute cases attribuTable to the COVID-19 pandemic and the subsequent inventory backlog, see procedures in IRM 25.6.1.13.2.6, Routing and Controlling Form 9355 for controlling, preparing, and routing documents. 

• Prepare a Form 8758, Excess Collection File Addition, to move any remaining credit (generally the amount of the tax that cannot be assessed) to Excess (6800 Account). See IRM 3.17.220.2.2.1, Preparation of Form 8758.

  Note: Form 8758 may take 5 to 15 days to process. Before submitting a duplicate request, allow 20 days from the referral date to contact the campus POCs to confirm the form was received. If advised the form was not received, resubmit the request.

• Input TC 971 action code (AC) 296.

• Open a monitoring control, "M" status, with activity "ADJ2POST", and category "BARD". Once the adjustment posts update the control to "F8758MMDD" where "MMDD" is 6 weeks from the adjustment date for suspense to track the Form 8758 submission to Excess Collection.

• If the return is in the Scheme Tracking and Referral System (STARS), update the disposition to "DL" to have the return deleted from STARS. Add STARS note: "Account backed out as IDT in error. Adjustment reversed. Barred assessment".

  Note: This is not one of the standard notes found in Exhibit 25.25.13-1 because it is specific to only Barred Assessment cases.

• Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS): "Account backed out as IDT in error. Adjustment reversed. Barred assessment".

• Prepare the Statute and Accounting packets

  Note: See Barred Assessment Guide on the RIVO Portal for more detailed information.

• Monitor the account for all actions to be completed.

• Input TC 290 .00 with blocking code 30 as stated in IRM 25.6.1.13.2.7.3, Barred Assessment Account Closing Actions.

• Close all RIVO control bases after all account actions are complete.

2
For barred assessments of less than ≡ ≡ ≡ ≡ ≡ ≡.

• Input a TC 971 AC 090 on command code (CC) TXMODA to identify the under tolerance erroneous abatement. Enter "R" when the cross-reference TIN is the same as the account TIN.

• Adjust the account with a TC 290 for .00 and:
  Include item/credit reference numbers to reflect the correct amount of exemptions, AGI, TXI, SET, etc.
  Adjust credits, such as EITC or ACTC etc.
  Use a Hold Code 4 to prevent a notice and refund from generating and input a priority code 8.

• Issue a manual refund to the taxpayer, including applicable interest, for the overpayment (refund) that the taxpayer is entitled to. See IRM 21.4.4.2, What Is a Manual Refund?.

• Prepare a Form 8758, Excess Collection File Addition, to move any remaining credit (generally the amount of the tax that cannot be assessed) to Excess (6800 Account). See IRM 3.17.220.2.2.1, Preparation of Form 8758.

  Note: Form 8758 may take 5 to 15 days to process. Before submitting a duplicate request, allow 20 days from the referral date to contact the campus POCs to confirm the form was received. If advised the form was not received, resubmit the request.

• Open a monitoring control in "M" status, with activity "ADJ2POST", and category "MISC". Once the adjustment posts update the control to "F8758MMDD" where "MMDD" is 6 weeks from the adjustment date for suspense to track the Form 8758 submission to Excess Collection.

• If the return is in STARS, update the disposition to "DL" to have the return deleted from STARS. Add STARS note: "TC 150 was good TP’s return, treated as bad in error."

  Note: This is not one of the standard notes found in IRM 25.25.13-1 because it is specific to only Barred Assessment cases.

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

• Monitor the account for the posting of the Excess transaction.

• Close all RIVO control bases after all account actions are completed.

1
For erroneous tax abatements of any amount where the Assessment Statute Expiration Date (ASED) has not expired.

Adjust the account back to the original return data and release the refund as appropriate.

2
For erroneous tax abatements over ≡ ≡ ≡ and the ASED has expired.

• Adjust the account with a TC 290 for .00 and:
  Include item/credit reference numbers to reflect the correct amount of exemptions, adjusted gross income (AGI), taxable income (TXI), self-employment tax (SET), etc.
  Adjust credits, such as Earned Income Tax Credit (EITC) or Additional Child Tax Credit (ACTC) etc.
  Use a Hold Code 4 to prevent a notice and refund from generating and input a priority code 8.

• Issue a manual refund to the taxpayer, including applicable interest, for the amount of overpayment the taxpayer is entitled to receive. See IRM 21.4.4.2, What Is a Manual Refund? for additional information and guidance.

• Prepare a Form 8758, Excess Collection File Addition, to move any remaining credit (generally the amount of the tax that cannot be assessed) to Excess (6800 Account). See IRM 3.17.220.2.2.1, Preparation of Form 8758.

• Open a monitoring control, with activity "87582EXCES", and category "MISC", to track the Form 8758 submission to Excess Collection.

Follow IRM 25.6.1.10.2.2.3, Correction of Erroneous Abatement Cases by the Originating Function.

• If the return is in STARS, update the disposition to "DL" to have the return deleted from STARS. Add STARS note: "TC 150 return was good TP’s return, IDT batch tool backed out the incorrect DLN, issue meets clerical error criteria."

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

• Monitor the account for the posting of the Excess transaction.

• Close all RIVO control bases after all actions are completed.

3
For erroneous tax abatement of ≡ ≡ ≡ ≡ or less and the ASED has expired.

• Input a TC 971 action code (AC) 090 on command code (CC) TXMODA to identify the under tolerance erroneous abatement.

• Adjust the account with a TC 290 for .00 and:
  Include item/credit reference numbers to reflect the correct amount of exemptions, AGI, TXI, SET, etc.
  Adjust credits, such as EITC or ACTC etc.
  Use a Hold Code 4 to prevent a notice and refund from generating and input a priority code 8.

• Issue a manual refund to the taxpayer, including applicable interest, for the overpayment amount the taxpayer is entitled to receive. See IRM 21.4.4.2, What Is a Manual Refund?.

• Prepare a Form 8758, Excess Collection File Addition, to move any remaining credit (generally the amount of the tax that cannot be assessed) to Excess (6800 Account). See IRM 3.17.220.2.2.1, Preparation of Form 8758.

• Open a monitoring control, with activity "87582EXCES", and category "MISC", to track the Form 8758 submission to Excess Collection.

• If the return is in STARS, update the disposition to "DL" to have the return deleted from STARS. Add STARS note: "TC 150 return was good TP’s return, IDT batch tool backed out the incorrect DLN, issue meets clerical error criteria".

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

• Monitor the account for the posting of the Excess transaction.

• Close all RIVO control bases after all actions are completed.

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.

Input the following based on the account conditions:

• If a transaction code (TC) 150 is not posted to the module AND a TC 971 AC 134 is posted - input a TC 972 AC 134.

• If a computer condition code (CCC)"1" or CCC "3" is posted - input a TC 290 for .00 and input a TC 972 AC 134.

• If a CC NOREF was input to stop the refund (a P- freeze is posted) - input a TC 290 for .00 and input a TC 972 AC 134.

• If a -K freeze is posted - input a TC 290 for .00 and input a TC 972 AC 134.

• If a TC 971 AC 199 or a manually input TC 971 AC 134 is posted, input a TC 972 AC 134.

• If the DLN Block and Serial number of the TC 570 is anything other than 77777, input a TC 571 and a TC 972 AC 134.

• If no TC 971 AC 134 is posted to the account, input TC 571. Do not add a TC 972 AC 134.

1
Deceased Taxpayer Account.

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 21.6.6.2.21.2, Processing Decedent Account Refunds, for additional information.

Issue the manual refund per RIVO procedures. See Manual Refund Referral.

2
Deceased Taxpayer Account.

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.

• Issue Letter 18C, Decedent Refund (Form 1310 Requested), to the Estate of, if no second name line is present, requesting the Form 1310. See RIVO SERP Portal for the appropriate paragraph letters Letter 18C.

• Close the transcript or Form 4442, Inquiry Referral, control base. Open a new control base to your IDRS number with the following information:
  C#,LTR18C2TP,M,MISC
  *,*.

• Monitor the account for 45 days. If no response is received after 45 days, see block 3 below.

  Note: If a response is received after completing steps in 3 below, proceed to row 4 below.

3
Deceased Taxpayer Account.

Letter 18C previously issued within the last 12 months and no response received

Move the credit to excess.

• Prepare a Form 8758, Excess Collection File Addition, to move any remaining credit (generally the amount of the tax that cannot be assessed) to Excess (6800 Account). See IRM 3.17.220.2.2.1, Preparation of Form 8758 and RIVO portal page entitled Excess Collections Job Aid.

• Close the transcript or Form 4442 control. Open a monitoring control, with activity "87582EXCES", and category "MISC," to track the Form 8758 submission to Excess Collection.

• Close the control once the money has moved.

4
Decedent taxpayer

Letter 18C was issued and the response received is incomplete or incorrect

• Issue a second Letter 18C, Decedent Refund (Form 1310 Requested), to the Estate of, if no second name line is present, requesting the missing information. Please see the RIVO SERP Portal for the appropriate paragraph letters. See RIVO SERP Portal for the appropriate paragraph letters Letter 18C

• Close the transcript or Form 4442, Inquiry Referral, control base. Open a new control base to your IDRS number with the following information: C#,18C-SNT,M,MISC *,*

• Monitor the account for 45 days. If no response is received after 45 days see row 3 above.

Note: If a response is received after completing steps in 3 above, see 5 below for further instructions.

5
Deceased Taxpayer Account

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.

• Complete Form 8765, IDRS Control File Application. See IRM 21.5.7.4.4.2, Form 8765, IDRS Control File Credit Application for instructions on completing the form.

• Once the credit re-post to the account, follow steps in 1 above to issue the manual refund.

6
Deceased Taxpayer Account

There is a second name line

Refer to IRM 21.6.6.2.21.2, Processing Decedent Account Refunds and IRM 3.11.3.10.3, Documentary Evidence on a Decedent Return.

7
Statute Barred.

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
TAS Requests.

Give TAS authority to grant the manual refund on hardship accounts or Issue the manual refund per RIVO procedures. See Manual Refund Referral.

1
MFT 32 reversal

"Non-Id Theft"

2
IDT deemed non IDT and income/withholding verified

"TP authenticated and income/withholding verified"

3
WOW/AQC process substantiated information

"Income/withholding/credits verified by documentation"

4
Not full year prisoner - not GATT

"Not full year prisoner"

5
Income/withholding verified

"Verifies per IRPTR or Verifies per SSA_ORS Database as applicable"

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). Must 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

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

MQ

Manual Referral Request

Available for update

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 must not be changed if they are <60 days

PE

Pending Referral to Exam

Systemic

In the process of being referred; and must 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 must not be changed if they are <60 days

PQ

Pending REFERRAL to AQC

Systemic

In the process of being referred; and must 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 must 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

RX

Manual Referral Rejection

Only, the National Manual Referral POC is allowed to update

S1

ID THEFT SINGLE BAD NLR

Available for update

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

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.

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

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)

RICS RIVO - Complex Issue not ID Theft - These are non-TPP related cases involving a previous adjustment or back out input by RIVO.

RICS RIVO - Unresolved Module Freeze Only

RICS RIVO - ID Theft Issue - A return posted, but the taxpayer has claimed ID theft, and the return needs to be backed out. These cases may involve accounts where a taxpayer received a non-TPP related letter (i.e., CP05A, Letter 4464C, etc.,) and will contain RIVO marker such as a TC 971 AC 134.

RIVO - External Lead

An External Lead involve a questionable federal tax refund or offset (TC 826 or TC 898) that a source has determined it to be suspicious. The source could be from both internal and external sources such as financial institutions, state/federal/or local government agency, various other 3rd party sources. law enforcement, Criminal Investigation, SBSE Collection.

RIVO - External Lead(cont.):
RICS RIVO - CP53A Reject 17 (TC 841 DLN 77711) - Name mismatch reject from bank
RICS RIVO - CP53B Reject 18 (TC 841 DLN 77712) - Possible ID Theft identified by bank
RICS RIVO - CP53C Reject 19 (TC 841 DLN 77713) - Potential Fraud identified by bank
RICS RIVO - CP53B Reject 23 (TC 841 DLN 77714) - Potential ID Theft identified by bank customer

RICS RIVO - UP 147 RC 6/7

RICS RIVO - WOW CP05A

RICS RIVO - ITIN ONLY - Wage/WH Verification

RICS RIVO - AQC

Unresolved TPP - Taxpayer is authenticated, the valid return was moved to to MFT 32 and cannot be moved systemically or the return was Archived/Deleted and needs to be manually processed.

RICS RIVO - UP 147 RC 8 MeF Returns Only

RIVO-Frivolous Filer Program (FRP)

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>