5.19.2. Individual Master File (IMF) Return Delinquency

TC 599 cc 021

Non taxable return

TC 599 cc 024

Unassessible (Bankruptcy)

TC 599 cc 024

Return Compliance Program

TC 594 cc 022

Return previously filed

TC 594 cc 023

Filed as spouse on joint return

TC 590 cc 021

Income below FR

TC 591 cc 020

All other cases no longer liable

For CSCO and AM Employees

1. Input TC 590 cc 076 using CC FRM49.

2. Send a closing Letter 2358C or other appropriate letter indicating not liable to file for the tax year in question.

Exception: If you are talking to the taxpayer on the phone, you do not have to send a letter unless the taxpayer requests one is sent.

3. Document AMS of action(s) taken.

4. If the taxpayer states they are a victim of Identity theft, see IRM 5.19.2.7, Identity Theft procedures, for guidance.

For ACS and ACSS Employees,

1. Input TC 590 cc 026 using CC FRM49.

2. Send a closing Letter 2358C or other appropriate letter indicating not liable to file for the tax year in question.

Exception: If you are talking to the taxpayer on the phone, you do not have to send a letter unless the taxpayer requests one is sent.

3. If the account is on ACS, enter history code "TOC0,30,RDPND" or "TOS0,30,RDPND ". "When closing a combo UTC account per IRM 5.19.2.6.6.1, Unable to Contact, and the account has already been reassigned to TOC0 or TOS0, then use "OADT,30,RDPND"."

4. Document AMS of action(s) taken.

5. If the taxpayer states they are a victim of Identity Theft, see IRM 5.19.2.7, Identity Theft Procedures, for guidance.

For FA Employees.

1. Input TC 590 cc 021 using CC FRM49.

2. Send a closing Letter 2358C or other appropriate letter indicating not liable to file for the tax year in question.

Exception: If you are talking to the taxpayer on the phone, you do not have to send a letter unless the taxpayer requests one is sent.

3. If the account is on ACS, enter History Code "TOC0,21,RDPND" or "TOS0,21,RDPND".

4. Document AMS of action(s) taken.

5. If the taxpayer states they are a victim of Identity Theft, see IRM 5.19.2.7, Identity Theft Procedures, for guidance.

For CSCO and AM Employees,

1. Advise the taxpayer to file the return. Advise taxpayer of the statue of limitations for receiving a refund. See IRM 25.6.1.8, Original Delinquent Return, for additional guidance on refund.

2. Input TC 590 cc 078 using CC FRM49.

3. Document AMS and to support action(s) taken and provide any information the taxpayer provides regarding the return. For example:
   - Filing Status
   - Taxable income
   Balance due or refund

4. Advise the taxpayer to:
   a) Sign and date the return(s)
   b) use current address on the return
   c) Include all required schedules and documents
   d) Provide the appropriate IRS fax number or mailing address, see IRM 5.19.1.4.4.1(7).

For ACS and ACSS Employees,

1. Advise the taxpayer to file the return. Advise taxpayer of the statute of limitations for receiving a refund IRM 25.6.1.8, Original Delinquent Return, for additional guidance.

2. Input TC 590 CC 028 using CC FRM49.

3. Advise taxpayer of the statute of limitations for receiving a refund.

4. Document AMS to support action(s) taken and provide:

   • Filing status

   • Number of exemptions

   • Taxable income or refund

5. If account is on ACS, enter history code "TOC0,30,RDPND", or "TOS0,30,RDPND".

6. If you are an ACS employee, advise the taxpayer to:

   • "sign and date" the return(s),

   • use current address on the return,

   • include all required schedules and documents,

   • provide a valid fax number and/or mailing address see IRM 5.19.1.4.4.1(7).

For FA Employees.

1. Advise the taxpayer to file the return.
   See IRM 25.6.1.8, Original Delinquent Return, for additional guidance on refund.

2. Input TC 590 cc 020 using CC FRM49.

3. Advise taxpayer of the statute of limitations for receiving a refund.

4. Document AMS to support action(s) taken and provide:

   • Filing status

   • Number of exemptions

   • Taxable income or refund.

5. If account is on ACS, enter history code "TOC0,21,RDPND" or "TOS0,21,RDPND" .

RD module(s) has an associated balance due that is being closed under hardship (ST 53 cc 24-32),

Taxpayer is liable for the unfiled return(s),

1. Request the return (Letter 2269C or appropriate letter).

2. Input TC 598 cc 032/082 to shelve the RD module while the balance due account is in CNC (ST 53).

New RD module(s) appears,

Previous balance due module was closed with ST 53 under hardship (cc 24-32) and it has been within 2 years from the date of the CNC,

1. Request the return (Letter 2269C or appropriate letter).

2. Input TC 598 cc 032/082 to shelve the RD module while the balance due account is in CNC (ST 53).

New RD module(s) appears,

It has been more than 2 years from the date of the hardship CNC,

1. Check the ST 53 cc 24-32 closing code threshold amount against the Taxpayer's Positive Income (TPI) on CC IRPTR and if the TPI is above the closing code threshold amount.

   1. Reverse the balance due module with TC 531, and, using TC 592, reverse any TC 598s input on previous RD modules.

   2. Accelerate the RD module(s) to ACS if still in notice SC 02, per IRM 5.19.2.6.1.1, Accelerate and/or Delay to TDI Status 03.

New RD module(s) appears.

It has been more than 2 years from the date of the hardship CNC.

1. Check the ST 53 cc 24-32 closing code threshold amount against the TPI on CC IRPTR and if the TPI is below the closing code threshold amount.

   1. Request the return (Letter 2269C or appropriate letter).

   2. Input TC 598 cc 032/082 to shelve the RD module while the balance due account is in CNC (ST 53).

Account is in Notice Status 02,

1. Instruct the taxpayer to file within 30 days and set a deadline of 45 days from the day you are closing the case.

2. Send a Letter 2269C or applicable letter using the appropriate paragraphs to advise the taxpayer that failure to file by the specified date could subject the taxpayer to a fine and/or criminal penalties or a possible "Substitute for Return" processing.

   Note: Remind the taxpayer to put their correct and current address on the return, whether it is a copy or an original return.

3. Document AMS with target date given to taxpayer to file their return.

4. Input delay "C08" using CC ASGNI. If accelerating the account to ACS, see IRM 5.19.2.6.1.1, Accelerate or Delay to TDI Status 03.

Note: If working a combo case issue, ensure both CC Staup and delay time frames are equal in length.

Account is in TDI Status 03 or Masterfile 03.

1. Instruct the taxpayer to file within 30 days and set a deadline of 45 days from the day you are closing the case.
   If the case is on ACS, send a LT26 letter, which will automatically set a 25 day deadline.

2. Send a Letter 2269C (use LT26 if the account in question is on ACS) or other appropriate letter using the appropriate paragraphs to advise the taxpayer that failure to file by the specified date could subject the taxpayer to a fine and/or criminal penalties and of a possible "Substitute for Return" processing.

   Note: Remind the taxpayer to put their correct and current address on the return, whether it is a copy or original return.

3. Input a history item on IDRS (using CC ACTON "TP2Fmmdd" with mmdd indicating the target date) or enter history on AMS explaining the target date provided to the taxpayer to file their return.

4. Document AMS of information secured, including the deadline date for filing and warning of enforcement actions.

5. If the case meets criteria for ASFR, see IRM 5.19.2.6.4.3, IMF Automated Substitute for Return Program (ASFR) Referrals.
   If the account is on ACS, input "TOI7,XX,ASFR" (XX stands for the deadline plus 30 days). IRM 5.19.2.2.1, Return Delinquency Overview for information on determining follow-up dates.
   

6. If the case doesn't meet ASFR criteria, see IRM 5.19.2.6.4.3, IMF - Automated Substitute for Return Program (ASFR) Referrals
   If the account is on ACS, input "TOI7,XX,TFQU" (XX stands for the deadline plus 30 days). IRM 5.19.2.2.1, Return Delinquency Overview for information on determining follow-up dates.

Account has a delinquent return or is in Notice Status 02 or TDI Status 03 or Masterfile status 03.

Intentionally left blank

1. Determine if the taxpayer has the necessary data and forms to file the delinquent return(s) and provide the information, as needed.

   • Instruct the taxpayer to file within 30 days (allow additional time, if necessary taking into consideration the complexity of the delinquent return(s) and other pertinent circumstances, but no more than 60 days.)

     Note: If the taxpayer has the return already prepared, encourage the taxpayer to fax the return. If return is faxed, refer to 12 "note" below. If the TP prefers to E-file the return see IRM 3.42.5.16.5(3) for instructions.

   • Advise the taxpayer that failure to file by the specified date could subject them to a possible substitute for return processing.

   • Remind the taxpayer to use the correct current address on the return, whether it is a copy or original return.

   • Input a history item on IDRS (using CC ACTON "TPPFmmdd" with mmdd indicating the target date) or enter history on AMS documenting the target date provided to the taxpayer to file their return.

   • If in Notice Status Code (SC) 02, input a delay C08 using CC ASGNI. If error message is received and ASGNI cannot be input annotate attempt on AMS.

   • If in TDI Status 03 or Masterfile 03, do not input delay.

   • Document AMS of filing status, number of exemptions, taxable income, tax or refund due to support actions taken that the taxpayer is liable to file, as appropriate.

Account has a delinquent return or is in Notice Status 02 or TDI Status 03 or Masterfile status 03.

The taxpayer states "go ahead and prepare the return" and the module meets ASFR criteria, see IRM 5.19.2.6.4.3, IMF Automated Substitute for Return Program (ASFR) Referrals

• First, advise the taxpayer the following: "We will use the highest tax rates with the standard deduction, allowing only your personal exemption. Interest and penalties will accrue from the original due date of the return until the substitute for return (ASFR) is processed and the account is paid in full. It is in your best interest to prepare and file your own return and pay any balance due as soon as possible."

• If in SC 02 and the taxpayer still says go ahead and file their return, then input a delay "C01" to accelerate to TDI status 03, hold the case for one cycle for the module to update, then use CC ASGNI 8000 to assign the case to ASFR.

• If in TDI Status 03, use CC ASGNI 8000 to assign the case to ASFR.

• Document AMS of filing status, number of exemptions, taxable income, tax or refund due to support actions taken that the taxpayer is liable to file, as appropriately.

Account has a delinquent return or is in Notice Status 02 or TDI Status 03 or Masterfile status 03.

The taxpayer states to go ahead and prepare their return and does not meet ASFR criteria, see IRM 5.19.2.6.4.3, IMF Automated Substitute for Return Program (ASFR) Referrals

• Advise the taxpayer, the ASFR program is not a voluntary option.

• Instruct the taxpayer to file within 30 days (allow additional time, if necessary taking into consideration the complexity of the delinquent return(s) and other pertinent circumstances, but no more than 60 days).

• Input a history item on IDRS (using CC ACTON "TPPFmmdd" with mmdd indicating the target date) or enter history on AMS documenting the target date provided to the taxpayer to file their return.

• If in SC 02, input a delay C08 using CC ASGNI .

• If in TDI Status 03, do not input delay.

Account has a delinquent return or is in Notice status 02 or TDI status 03 or Masterfile status 03.

Intentionally left blank

Ask the taxpayer for reasons that the return was not filed (e.g. the taxpayer owed money and could not pay, so they did not file; taxpayer could not find tax records, health/family issues, etc.).

1. Determine if the taxpayer has the necessary data and forms to file the return(s) and provide data as needed.

   • Instruct the taxpayer to file the return and set a deadline (see table in paragraph 11 below) taking into consideration the complexity of the delinquent return(s) and other pertinent circumstances, but generally not more than 30 days. Enter history code "TOI7,XX,ASFR" (XX stands for the deadline plus 30 days). IRM 5.19.2.2.1, Return Delinquency Overview for information on determining follow-up dates.

   • Advise the taxpayer that failure to file by the specified date could subject them to a possible substitute for return processing.

   • Remind the taxpayer to ensure the correct current address is on the return, whether it is a copy or original return.

   • If in SC 02, input a delay C08 (or C01 if another module is in ACS), using CC ASGNI . If error message is received and ASGNI cannot be input annotate attempt on AMS.

   • If in TDI Status 03 or Masterfile status 03, do not input delay.

   • Provide warning of enforcement actions, see IRM 5.19.1.7, Warning of Enforcement Action and Enforced Collection.

   • Document AMS of target date to file "TPPFmmdd" (with mmdd indicating the target date), filing status, number of exemptions, taxable income, tax or refund due to support actions taken that the taxpayer is liable to file, as appropriately.

   Note: If the taxpayer has the return already prepared, encourage the taxpayer to fax directly to you while on the telephone. If return is faxed, refer to 13"note" below. If the TP prefers to E-file the return see IRM 3.42.5.14.5 Forms for 1040 Modernized e-File (MeF) for instructions.

Account has a delinquent return or is in Notice status 02 or TDI status 03 or Masterfile status 03.

The taxpayer states "go ahead and prepare their return" and the module meets ASFR criteria, see IRM 5.19.2.6.4.3, IMF Automated Substitute for Return (ASFR) Referrals .

• First, advise the taxpayer the following: "We will use the highest tax rates with the standard deduction, allowing only your personal exemption. Interest and penalties will accrue from the original due date of the return until the substitute for return (ASFR) is processed and the account is paid in full. It is to their best interest to prepare and file a return on their own and pay any balance due as soon as possible".

• If in SC 02 and the taxpayer still says to go ahead and file their return, then input delay "C01" to accelerate to TDI Status 03, hold the case for one cycle for the module to update, then enter ACS history code "TFRO,,AOTO8000" to assign the case to ASFR.

• If in TDI Status 03, enter ACS history code "TFRO,,AOTO8000" to assign the case to ASFR.

• Provide warning of enforcement actions, see IRM 5.19.1.7 , Warning of Enforcement Action and Enforced Collection.

• Document AMS of filing status, number of exemptions, taxable income, tax or refund due to support actions taken that the taxpayer is liable to file, as appropriately.

Account has a delinquent return or is in Notice status 02 or TDI status 03 or Masterfile status 03.

The taxpayer states to go ahead and prepare their return and does not meet ASFR criteria, see IRM 5.19.2.6.4.3, IMF Automated Substitute for Return (ASFR) Referrals

• Advise the taxpayer, the ASFR program is not a voluntary option.

• Instruct the taxpayer to file the return and set a deadline (see table in paragraph 11 below) taking into consideration the complexity of the delinquent return(s) and other pertinent circumstances, but generally not more than 30 days.

• If the taxpayer has been given a previous deadline that has passed, allow only a 10 day extension. They should be allowed a total of 40 days (any further extensions must be approved by a manager). Advise the taxpayer that no further extensions will be granted. Document the additional justification for the second extension.

• Remind the taxpayer to ensure the correct current address is on the return, whether it is a copy or original return.

• Input a history item on IDRS (using CC ACTON "TPPFmmdd" with mmdd indicating the target date) or document on AMS the target date provided to the taxpayer to file their return and warning of enforcement actions.

• Enter ACS history code "TOI7,XX,TFQU" (XX stands for the deadline plus 30 days). IRM 5.19.2.2.1, Return Delinquency Overview for information on determining follow-up dates.

• Provide warning of enforcement actions, see IRM 5.19.1.7, Warning of Enforcement Action and Enforced Collection.

• Document AMS of target date to file "TPPFmmdd" (with mmdd indicating the target date), filing status, number of exemptions, taxable income, tax or refund due to support actions taken that the taxpayer is liable to file, as appropriately.

Account has a delinquent return or is in Notice Status 02 or TDI Status 03 or Masterfile status 03.

1. Ask the taxpayer for a reason the return was not filed (e.g. the taxpayer owed money and could not pay, so they did not file; taxpayer could not find tax records, health/ family issues, etc.), and determine if the taxpayer has the necessary data and forms to file the return(s). If necessary, provide data for taxpayer to file. Instruct the taxpayer to file the return and set a deadline (see table in paragraph 12 below) taking into consideration the complexity of the delinquent return(s) and other pertinent circumstances, but generally not more than 30 days.

   Note: If the taxpayer has the return already prepared, encourage the taxpayer to fax the return. If return is faxed, refer to 13 "Note" below. If the TP prefers to Efile the return see IRM 3.42.5.14.5 Forms for 1040 Modernized e-File (MeF) for instructions.

2. If an Installment Agreement is being considered, refer to IRM 5.19.1.6, Methods of Payments to determine and advise the taxpayer if any returns need to be filed prior to granting an IA.

3. If the taxpayer has been given a previous deadline, allow only a 10 day extension (any further extensions must be approved by a manager). Document the additional justification for the second extension and advise the taxpayer that no further extensions will be granted.

   Note: Once 40 days have elapsed (30 days plus 10 day extension), do not grant further extensions without managerial approval. Advise taxpayer to file return as soon as possible.

4. Advise the taxpayer that failure to file by the specified date could subject them to a possible substitute for return processing. If the taxpayer states "go ahead and prepare their return", inform the taxpayer the ASFR program is not a voluntary option. The taxpayer is required to file a return by the deadline set in steps 1 or 3 above.

Note: If taxpayer is unable to pay refer to IRM 5.19.17.2.1.3, CNC Unable to Pay - Hardship, to further analyze and verify for CNC criteria, otherwise follow items 5 through 8 below.

5. Warn the taxpayer of potential enforcement action (lien/levy/ASFR) see IRM 5.19.1.7, Warning of Enforcement Action and Enforced Collection.

6. Document AMS to support actions taken:

   • With target date to file "TPPFmmdd" (with mmdd indicating the target date)

   • Filing status

   • Number of exemptions

   • Taxable income

   • Tax or refund due

   • provide warning of enforcement actions, see IRM 5.19.1.7, Warning of Enforcement Action and Enforced Collection

7. Enter next case actions:
   If there are available levy sources: Enter ACS history code:

   • TOE4,XX,CKCMTS (if levy sources available) -or-

   • OADT,XX,CKCMTS (if levy already issued, but not released in full).

   • Enter ACS history TOI7,XX,TFQU (No levy sources and does not meet ASFR criteria)

   Note: (XX stands for the deadline plus 30 days.) IRM 5.19.2.2.1, Return Delinquency Overview for information on determining follow-up dates.

Taxpayer has tax forms completed but has not mailed

10 days

Taxpayer has not completed tax forms but has all necessary information for easy filing (no schedules)

10 days

Taxpayer has most tax forms and must file a return with schedules

30 days

Taxpayer is in need of all necessary tax forms

30 days

Taxpayer has multiple returns that should be filed

30 days

Taxpayer has multiple returns to be filed and has no forms or wage information

30 days

Taxpayer has medical hindrance, POA issues, catastrophic event, or needs to reconstruct records

30 days

Bona Fide Resident of a specified U.S. territory during delinquent year,

Self-employed

1. Change filing requirement to 1040SS (MFT 30, FR 06).

2. Send a Letter 2269C to request a Form 1040-SS return.

3. Do not forward the case to ACI International.

Bona Fide Resident of a specified U.S. territory during delinquent year,

Not self-employed

1. Input TC 590 cc 076/026/021.

   Note: If a credit balance remains on the account, you must follow all credit balance research procedures before closing the module with a TC 590, 591 or 593. See IRM 5.19.2.6.7, Credit Balance Overview, for guidance.

2. Do not forward the case to ACI International.

Taxpayer NOT liable for U.S.Form 1040 if taxpayer is a bona fide resident and filed return with Guam or CNMI,

Credit is present on the account

Follow procedures in IRM 5.19.2.6.7, Credit Balance Overview.

Taxpayer NOT liable for U.S. Form 1040 if taxpayer is a bona fide resident and filed return with VI.

Credit is present on the account

1. Route the case to ACI International at PSC (address shown in paragraph 7 above), using Form 3499.

2. Send a Letter 86C to advise the taxpayer of the transfer.

Taxpayer IS liable for U.S. Form 1040 (i.e. taxpayer was a resident of the U.S. and not a bona fide resident of the U.S. territory).

Original return is secured

1. Input TC 599 cc 094/096 (CSCO/AM), 0440/046 (ACS/ACSS), 20/21 (FA) and forward return to Austin Submission Processing.

   Note: Do not forward to ACI International area.

2. Send a Letter 86C to advise taxpayer the return was forwarded to another area for processing.

Taxpayer IS liable for U.S. Form 1040 (i.e. taxpayer was a resident of the U.S. and not a bona fide resident of the U.S. territory).

Taxpayer states the return has already been filed

1. Verify if return was filed as stated, if no return has been previously processed, see IRM 5.19.2.6.4.5.12, IMF Response with Original Return.

2. For cases in Notice Status 02, input "C08" using CC ASGNI .

NOT self-employed and NOT employed by U.S. Government

No income from sources outside PR or AS

1. Input TC 590 with appropriate closing code.

   Note: If a credit balance remains on the account, you must follow all credit balance research procedures before closing the module with a TC 590, 591 or 593. See IRM 5.19.2.6.7, Credit Balance Overview, for guidance.

   
   Do not forward the case to ACI International.

NOT self-employed and NOT employed by U.S. Government

Income from sources outside PR or AS

1. Send a Letter 2269C or other appropriate letter to request a return.

2. For cases in Notice Status 02, input "C08" using CC ASGNI.

3. Do not forward the case to ACI International.

Self-employed bona fide resident of PR with $400 or more of net self employment earnings

Intentionally left blank

1. Liable for 1040PR or 1040SS. Change FR to 07.

2. Send a Letter 2269C or other appropriate letter to request a return.

3. For cases in Notice Status 02, input "C08" using CC ASGNI.

4. Do not forward the case to ACI International.

Self-employed bona fide resident of AS with $400 or more of net self employment earnings

Intentionally left blank

1. Liable for 1040SS. Change FR to 0.

2. Send a Letter 2269C or other appropriate letter to request a return.

3. For cases in Notice Status 02, input "C08" using CC ASGNI.

4. Do not forward the case to ACI International.

Income from U.S. Government source

Whether it is earned on or off the island

1. Send a Letter 2269C or other appropriate letter to request a return.

2. For cases in Notice Status 02, input "C08" using CC ASGNI.

3. Do not forward the case to ACI International.

If you contacted the third party by phone or a telephone call is received from a third party

The delinquent return will result in a potential balance due, or there is an associated balance due module on the account

1. Determine if there is an Estate and/or fiduciary for the decedent taxpayer.

2. Research CC INOLE with definer S or G for an established estate.

3. If no information is located through research, attempt to secure the following information:

   Note: AM phone employees need to ask if this information can be faxed while the taxpayer is on the line. Employees should ask for the information below and enter the information on AMS or IDRS history. A fax should be sent to substantiate the information is complete and correct. If not, the taxpayer will need to submit the information in writing along with a letter explaining the situation or call back when the information can be faxed.

   • Date of death.

     Note: If a date of death is not present on CC INOLE , attempt to secure a copy of the death certificate.

   • County in which the taxpayer died.

   • County in which the taxpayer resided at the time of death.

   • Ask if an Estate has been established , secure the EIN if applicable and whether Form 1041 is required.

   • Name, address, telephone number of the fiduciary (executor or administrator).

   • Name and telephone number of the third party providing the information if different from the fiduciary for documentation purpose.

   • If the case is a combo account (balance due & return delinquency), refer to IRM 5.19.1.5.3, Deceased Taxpayers for guidance.

   • All information secured and/or actions taken must be documented on AMS.

   Note: If it is determined based on IRPTRJ the TDI module(s) meet Little or No Tax Due and there is no associated balance due module, close that module appropriately including updating date of death, if secured. It is not necessary to request the additional documentation listed above.

Correspondence is received indicating the taxpayer is deceased

Internal research does not verify date of death

Attempt to call the responder (if a number is available) to secure the above information or documentation

Correspondence is received indicating the taxpayer is deceased

no telephone number is available or the phone contact was unsuccessful

1. Send the taxpayer a Letter 2268C or appropriate letter requesting the above documentation

2. For modules in Notice Status 02, input a C08 using CC ASGNI.

Correspondence is received indicating there is no estate, the estate is closed

In Notice Status Code 02 and/or there is no executor,

Document AMS comments and input CC ASGNI(A)

death certificate is received either by fax or correspondence

There is no (Z) freeze for CI

1. There is no (Z) freeze for CI input a TC 540 using CC REQ77 for the year of the taxpayer's death, (for example: If the taxpayer died in 2012, the TC 540 would be input on the 2012 module, closing filing requirements after that year.) if there is no TC 540 input, unless it is the current year and there is a filing requirement.

   Note: If an original death certificate is secured, Document entity with the information and return the original to the sender. Tell taxpayer's to send copies only so we don't have to send back originals. Faxed and copies can be destroyed.

2. Ensure the name line is updated in the year of death or the TC 540 will cause an Unpostable condition. Ensure the first name line is addressed to the deceased taxpayer, and the second name line to the surviving spouse or representative. Refer to IRM 5.19.1.5.3.2, Deceased Taxpayers- Entity Changes, for procedural guidance on entity changes/updates.

If there is an indication of an estate

Intentionally left blank

Request the EIN for the estate and or a copy of the Form 1041, if applicable.

HINF Select Code

Intentionally left blank

See IRM 5.19.2.8.6, HINF- Deceased Taxpayers.

Based on IRPTRJ, the tax liability meets the requirement for "IMF Little or No Tax Due". See IRM 5.19.2.6.4.5.3.2If IRPTRJ is not present, then use available tools.

For CSCO and AM employees,

1. After receipt of a death certificate or per CC INOLES a date of death is obtained, input TC 540 using CC REQ77 on the year of death.

2. Input TC 590 cc 077 using CC FRM49 only on the delinquent years that meet the requirement for little or no tax due.

3. Input TC 591 cc 075 using CC FRM49 on year following the taxpayer's death.

   Note: If a credit balance remains on the account, you must follow all credit balance procedures before closing the module with a TC 590, 591 or 593. See IRM 5.19.2.6.7, Credit Balance Overview.

4. Document AMS of closing actions including date of death and tax computation from IRPTRJ.

Based on IRPTRJ, the tax liability meets the requirement for "IMF Little or No Tax Due". See IRM 5.19.2.6.4.5.3.2 If IRPTRJ is not present, then use available tools

For ACS and ACSS employees,

1. After receipt of a death certificate or per CC INOLES a date of death is obtained, input TC 540 using CC REQ77 on the year of death.

2. Input TC 590 cc 027 using CC FRM49 only on the delinquent year(s) that meet the requirement for little or no tax due.

   Note: ACS/ACSS Managers have the option to enter history code RD90,27 or return to employee to input on IDRS.

3. Input TC 591 cc 025 using CC FRM49 on the year following taxpayer's death.

   Note: Reminder, if a credit balance remains on the account, you must follow all credit research procedures before closing the module with a TC 590, 591 or 593. See IRM 5.19.2.6.7, Credit Balance Overview.

4. Document AMS of closing actions including date of death and tax computation from IRPTRJ.

5. If the account is on ACS, enter history code "TOC0,30,RDPND" or "TOS0,30,RDPND".

Based on IRPTRJ, the tax liability meets the requirement for "IMF Little or No Tax Due". See IRM 5.19.2.6.4.5.3.2 If IRPTRJ is not present, then use available tools

For FA employees,

1. After receipt of a death certificate or per CC INOLES a date of death is obtained, input TC 540 using CC REQ77 on year of death.

2. Input TC 590 cc 020 using CC FRM49 only on the delinquent year(s) that meet the requirement for little or no tax due.

3. Input TC 591 cc 020 using CC FRM49 on the year following taxpayer's death.

   Note: Reminder, if a credit balance remains on the account, you must follow all credit research procedures before closing the module with a TC 590, 591 or 593. See IRM 5.19.2.6.7, Credit Balance Overview.

4. Document AMS of closing actions including date of death and tax computation from IRPTRJ.

5. If the account is on ACS, enter history code "TOC0,21,RDPND" or "TOS0,21,RDPND" .

Based on IRPTRJ, the tax liability meets the requirement for "IMF Refund Due". Per IRM 5.19.2.6.4.5.2. If IRPTRJ is not present, then use available tools.

For CSCO and AM employees,

1. After receipt of a death certificate or per CC INOLES a date of death is obtained, input TC 540 using CC REQ77 on the year of death.

2. Input TC 590 cc 078 using CC FRM49 on the delinquent years.

3. Input TC 591 cc 075 using CC FRM49 on year following the taxpayer's death.

   Note: If a credit balance remains on the account, you must follow all credit balance procedures before closing the module with a TC 590, 591 or 593. See IRM 5.19.2.6.7, Credit Balance Overview.

4. Document AMS of closing actions including date of death and tax computation.

Based on IRPTRJ, the tax liability meets the requirement for "IMF Refund Due". Per IRM 5.19.2.6.4.5.2. If IRPTRJ is not present, then use available tools.

For ACS and ACSS employees,

1. After receipt of a death certificate or per CC INOLES a date of death is obtained, input TC 540 using CC REQ77 on the year of death.

2. Input TC 590 cc 028 using CC FRM49 on the delinquent year(s).

   Note: ACS/ACSS Managers have the option to enter history code RD90,28 or return to employee to input on IDRS.

3. Input TC 591 cc 025 using CC FRM49 on year following taxpayer's death.

   Note: Reminder, if a credit balance remains on the account, you must follow all credit research procedures before closing the module with a TC 590, 591 or 593. See IRM 5.19.2.6.7, Credit Balance Overview.

4. Document AMS of closing actions including date of death and tax computation.

5. If the account is on ACS, enter history code "TOC0,30,RDPND" or "TOS0,30,RDPND".

Based on IRPTRJ, the tax liability meets the requirement for "IMF Refund Due". Per IRM 5.19.2.6.4.5.2. If IRPTRJ is not present, then use available tools.

For FA employees

1. After receipt of a death certificate or per CC INOLES a date of death is obtained, input TC 540 using CC REQ77 on year of death.

2. Input TC 590 cc 020 using CC FRM49 on the delinquent year(s).

3. Input TC 591 cc 020 using CC FRM49 on year following taxpayer's death.

   Note: Reminder, if a credit balance remains on the account, you must follow all credit research procedures before closing the module with a TC 590, 591 or 593. See IRM 5.19.2.6.7, Credit Balance Overview.

4. Document AMS of closing actions including date of death and tax computation.

5. If the account is on ACS, enter history code "TOC0,21,RDPND" or "TOS0,21,RDPND"

Based on IRPTRJ, the tax liability exceeds the requirement for "IMF Little or No Tax Due" refer to IRM 5.19.2.6.4.5.3.2. If IRPTRJ is not present, then use available tools.

For CSCO, and AM Employees,

1. After receipt of a death certificate or per CC INOLES a date of death is obtained, input TC 540 using CC REQ77 on the year of death.

2. If the TIN or EIN is not provided on the death certificate or by the fiduciary, then research IDRS CC NAMEE or NAMES to secure a possible TIN/EIN.

3. If an EIN is found, research CC BMFOL to verify a Form 1041 return has been filed. If the return is filed for the period after death, input a TC 591 cc 075 on the deceased taxpayer's delinquent module. Notate the cross reference TIN on AMS. A return is required to be filed for the year of death, after death the 1041 is filed.

4. If a cross reference SSN is found, research CC IMFOL to verify a return has been filed. If the return is filed, input a TC 591 cc 075 on the deceased taxpayer's delinquent module on the year after death.

   Note: Reminder, if a credit balance remains on the account, you must follow all credit balance research procedures before closing the module with a TC 590, 591 or 593. See IRM 5.19.2.6.7, Credit Balance Overview.

5. If no return was filed and a telephone number is provided, attempt to call the responder before sending a Letter 2268C.

   Note: AMS must be annotated that telephone contact has been attempted before sending a letter.

6. If you reach the survivor/executor, follow the procedures above in paragraph 4 (above the If And Then chart).

7. If you contact by telephone and based on IRPTRJ you determine the taxpayer is not liable for a return, see IRM 5.19.2.6.4.5.1, IMF Response Taxpayer Not Liable (Income Below Filing Requirements).

8. Input TC 591 cc 075 on the year following the taxpayer's death.

   Note: If a credit balance remains on the account, you must follow all credit balance research procedures before closing the module with a TC 590, 591 or 593. See IRM 5.19.2.6.7, Credit Balance Overview.

9. If you contact by telephone and determine the taxpayer is liable for a return, request survivor/executor to file all delinquent tax returns and a copy of the death certificate if it was not previously obtained or CC INOLES does not show a date of death.

10. In addition, provide the fiduciary with return and mailing instructions per IRM 5.19.2.6.4.5, IMF - Determining Liability. Provide IRP income if necessary send individual IRP documents.

11. If unable to contact by telephone, send Letter 2268C, requesting all delinquent returns be filed. Input a delay "C08" using CC ASGNI, if appropriate.

12. Input a delay "C08" using CC ASGNI. See IRM 5.19.2.6.1.1, Accelerate and/or Delay To TDI Status 03, for guidance on inputting delay.

Based on IRPTRJ, the tax liability exceeds the requirement for "IMF Little or No Tax Due" refer to IRM 5.19.2.6.4.5.3.2. If IRPTRJ is not present, then use available tools.

For ACS and ACSS employees

1. After receipt of a death certificate or per CC INOLES a date of death is obtained, input TC 540 using CC REQ77 on the year of death.

2. If the TIN or EIN is not provided on the death certificate or by the fiduciary , then research IDRS CC NAMEE or NAMES to secure a possible TIN/EIN.

3. If an EIN is found, research CC BMFOL to verify a return has been filed. If the Form 1041 return is filed for the period after death, input a TC 591 cc 025 on the deceased taxpayer's delinquent module and notate the cross reference TIN on AMS. Notate the cross reference TIN on AMS. A return is required to be filed for the year of death, after death the 1041 is filed.

4. If a cross reference TIN is found, research CC IMFOL to verify the return has been filed . If the return is filed, input a TC 591 cc 025 on the deceased taxpayer's delinquent module on the year after death. and notate the cross reference TIN on AMS.

5. If no return was filed and a telephone number is provided, attempt to call the responder. If you reach the survivor/executor, follow the procedures above in paragraph 4 (above the If And Then chart).

   Exception: ACS employees continue to 11 below to complete case.

   Note: AMS must be annotated that telephone contact has been attempted before sending a letter.

6. If you contact the fiduciary by telephone and determine the taxpayer is not liable for a return, see IRM 5.19.2.6.4.5.1, IMF Response Taxpayer Not Liable (Income Below Filing Requirements).

7. If you contact the fiduciary/executor/Administrator by telephone and based on IRPTRJ you determine the taxpayer is liable for a return, request all delinquent tax returns be filed. Provide IRP income if necessary send individual IRP documents (Case Minor records) only. See IRM 5.19.2.6.4.5.4, IMF Taxpayer Liable for any additional procedures.

8. If unable to contact the fiduciary by telephone, send Letter 2268C, requesting all delinquent returns be filed and a copy of the death certificate if it was not previously obtained or CC INOLES does not show a date of death.

9. If a fiduciary exists, input name, address and telephone number. If an estate exists, input type of assets, court location, and docket number of the proceeding in a narrative on AMS. If the account is on ACS, input history code "TOR4,45,DECD ".For all HINF select codes, if the account is on ACS, input history code "T0R4,45,CMMTS ".

10. Document AMS of all pertinent information, including any applicable information listed below:

    1. Cross reference TIN if Form 1041 filed,

    2. Name and contact information of the fiduciary, including:

       • date of death

       • county in which the taxpayer died

       • county in which the taxpayer resided,

       • request if taxpayer owned property at time of death, and

       • county of property and estimated value of property.

11. If after the expired follow up date has passed and the taxpayer's income was not reported by the fiduciary, spouse, or benefactor, determine if the case meets ASFR referral criteria, see IRM 5.19.2.6.4.3, IMF Automated Substitute for Return (ASFR) Referrals.

12. If the account is on ACS, enter history code "TFRO,AOTO8000 ".

13. If the case does not meet ASFR criteria, see IRM 5.19.5.7.4, I7 - Transfers Actions, for procedures to transfer to the queue.

Based on IRPTRJ, the tax liability exceeds the requirement for "IMF Little or No Tax Due" refer to IRM 5.19.2.6.4.5.3.2. If IRPTRJ is not present, then use available tools.

For FA employees.

1. After receipt of a death certificate or per INOLES a date of death is obtained, input TC 540 using CC REQ77 on the year of death.

2. If the TIN or EIN is not provided on the death certificate or by the executor/administrator, then research IDRS CC NAMEE or NAMES to secure a possible TIN/EIN.

3. If an EIN is found, research CC BMFOL to verify a return has been filed. If the Form 1041 return is filed for the period after death, input a TC 591 cc 040 on the deceased taxpayer's IMF delinquent module. Notate the cross reference TIN on AMS. A return is required to be filed for the year of death, after death the 1041 is filed.

4. If a cross reference TIN is found, research CC IMFOL to verify a return has been filed. If the return is filed, input a TC 591 cc 040 on the deceased taxpayer's delinquent module on the year after death and notate the cross reference TIN on AMS.

5. If no return was filed and a telephone number is provided, attempt to call the responder. If you reach the fiduciary follow the procedures above in paragraph 4 (above the If And Then chart).

   Note: AMS must be annotated that telephone contact has been attempted before sending a letter.

6. If you contact the fiduciary by telephone and determine based on IRPTRJ the taxpayer is not liable for a return, see IRM 5.19.2.6.4.5.1, IMF Taxpayer Not Liable (Income Below Filing Requirements).

7. Input TC 591 cc 020 on the year following the taxpayer's death.

8. If you contact the Fiduciary by telephone and determine the taxpayer is liable for a return, request fiduciary or spouse to file all delinquent tax returns and a copy of the death certificate if it was not previously obtained or CC INOLES does not show a date of death. Provide IRP income, if necessary.

   Note: Send individual IRP documents (Case Minor records) only.

9. If unable to contact the fiduciary by telephone, send a Letter 2268C. Requesting all delinquent return(s) to be filed.

10. Document AMS of all pertinent information, including date of death, county in which the taxpayer died, and the county in which the taxpayer resided.

11. If a fiduciary exists, input name, address and telephone number.

12. If an estate exists, document AMS with type of assets/property, estimated value of asset/ proper, court location, and docket number of the proceeding.
    If the account is on ACS, enter history code "TOR4,45,DECD". For all HINF select codes, if on ACS input history code "TOR4,45,CMMTS" .

13. If after the expired follow up has passed and the taxpayer's income was not reported by the fiduciary or spouse, determine if the case meets ASFR referral criteria, see IRM 5.19.2.6.4.3, IMF Automated Substitute for Return (ASFR) Referrals. If the account is on ACS, enter history code "TFR0,AOTO8000 ".

14. If the case does not meet ASFR criteria refer to IRM 5.19.5-7 , Field Queue Bypass Criteria (Reference IRM 5.19.5.3.1) for guidance on transferring to the Queue.

For CSCO and AM employees,

A return has been filed in the year of death under the spouse's SSN,

1. After receipt of a death certificate or per INOLES a date of death is obtained, input TC 540 using CC REQ77 on the year of death.

2. If there is an open RD module in the year of death, input a TC 594 CC 084 on the deceased taxpayer's module, notate the cross reference TIN on AMS.

3. Input TC 591 cc 075 using CC FRM49 on the delinquent year.

4. Document AMS of findings and actions taken.

For CSCO and AM employees,

A Form 1041 return has been filed in the year of death,

1. After receipt of a death certificate or per INOLES a date of death is obtained, input TC 540 using CC REQ77 on the year of death.

2. Input TC 591 cc 075 using CC FRM49 on the delinquent year, notate the cross reference EIN on the Form 1041.

3. Document AMS with findings and action taken.

For CSCO and AM employees,

A return has not been filed in the year of death under the deceased or spouse's SSN or a Form 1041,

1. After receipt of a death certificate or per INOLES a date of death is obtained, input TC 540 using CC REQ77 on the year of death.

2. Input a TC 591 cc 075 on the delinquent year.

3. Advise that income reported on deceased taxpayer's TIN should be reported under the TIN of the person or entity receiving the income.

4. If telephone number is available, attempt to call the third party before sending a Letter 2268C to the Estate using the address of record, include the IRP supplement. Request all delinquent returns be filed, and a copy of the death certificate if it was not previously obtained or CC INOLES does not show a date of death.

5. Document AMS with findings and action taken. annotate the telephone attempt made before sending the letter.

For ACS and ACSS employees,

A return has been filed in the year of death under the spouses SSN,

1. Input TC 540 using CC REQ77 on the year of death.

2. If there is an open RD module in the year of death, input a TC 594 cc 034 on the deceased taxpayer's module and indicate the cross reference TIN/EIN in a narrative on AMS.

3. Input TC 591 cc 025 using CC FRM49 on the delinquent year.

4. Document comments with closing actions including taxpayer's date of death in a narrative on AMS.
   If the account is on ACS, input history code "TOC0,30,RDPND" or "TOS0,30,RDPND ".

For ACS and ACSS employees,

A Form 1041 return has been filed in the year of death,

1. Input TC 540 using CC REQ77 on the year of death.

2. Input TC 591 cc 025 using CC FRM49 on the delinquent year.

3. Document AMS with closing actions including taxpayer's date of death.
   If the account is on ACS, input history code, "TOC0,30,RDPND" or "TOS0,30,RDPND ".

For ACS and ACSS employees,

A return has not been filed in the year of death under the deceased or spouse's SSN or a Form 1041,

1. Input TC 540 using CC REQ77 on the year of death.

2. Input a TC 591 cc 025 using CC FRM49 on the delinquent year. Document comments with closing actions including taxpayer's date of death. If account is on ACS, input history "TOC0,30,RDPND" or "TOS0,30,RDPND".

3. Advise that income reported on deceased taxpayer's TIN should be reported under the TIN of the person or entity receiving the income.

Note: Step 4 thru 9 are for ACSS employees working correspondence or R4 inventory.

4. If telephone number is available, attempt to contact the third party before sending a Letter 2268C to the Estate using the address of record, include the IRP supplement, requesting all delinquent returns to be filed.

5. Document AMS of all pertinent information, including date of death, county in which the taxpayer died, and county in which the taxpayer resided. Annotate the telephone attempt made before sending the letter. Document the following information, if applicable:
   If a fiduciary exists, document their input name, address and telephone number.
   If an estate exists, input type of assets/property, estimated value of property/assets, court location, and docket number of the proceeding in a narrative on AMS.
   If the account is on ACS, enter history code "TOR4,45,DECD" or "OADT,45,DECD (if working R4)".

6. If the follow-up date has expired and the taxpayer's income was not reported by the fiduciary or , spouse, or benefactor, and the net tax exceeds ($2,500 for a W&I employee's case) or ($1,500 for an SBSE employee's case), refer the case to Exam. Refer to Exam using a Form 3449 attaching IRP Documents and any other pertinent information.

7. Input a TC 595 cc 032.

8. Document AMS of actions taken.
   If the account is on ACS, enter history code "TOR4,30,CMNTS" or "OADT,30,CMNTS (if working R4)".

9. If unable to close the account per step 5 above, and the account is on ACS, transfer the case to the QUEUE via "TFQU,AOTO7000 ".

For FA employees,

A return has been filed in the year of death under the spouse's SSN,

1. Input TC 540 using CC REQ77 on the year of death.

2. If there is an open RD module in the year of death, input a TC 594 cc 023 on the deceased taxpayer's module including the cross reference SSN.

3. Input TC 591 cc 020 using CC FRM49 on the delinquent year.

4. Document AMS of closing actions including taxpayer's date of death.
   If the account is on ACS, enter history code, "TOC0,21,RDPND" or "TOS0,21,PDPND" .

For FA employees,

A Form 1041 return has been filed in the year of death,

1. Input TC 540 using CC REQ77 on the year of death.

2. Input TC 591 cc 020 using CC FRM49 on the delinquent year.

3. Document AMS of actions taken including taxpayer's date of death in a narrative on AMS. If the account is on ACS, input ACS history code, "TOC0,21,RDPND" or "TOS0,21,RDPND" .

For FA employees,

A return has not been filed in the year of death under the deceased or spouse's SSN or a Form 1041.

1. Input TC 540 using CC REQ77 on the year of death.

2. Input a TC 591 cc 020 on the delinquent year.

3. Advise that income reported on deceased taxpayer's TIN should be reported under the TIN of the person or entity receiving the income.

4. If telephone number is available, attempt to call the third party before sending a Letter 2268C to the estate using the address of record, include the IRP supplement, ask that all delinquent returns be filed.

5. Document comments all pertinent information, including date of death, county in which the taxpayer died, and county in which the taxpayer resided in a narrative on AMS. Annotate the telephone attempt made before sending the letter.

6. If a fiduciary exists, input name, address and telephone number. If an estate exists, input type of assets/property, estimated value of property, court location, and docket number of the proceeding in a narrative on AMS.
   If the account is on ACS, enter history code "TOR4,45,DECD".

7. If the follow-up date has expired and the taxpayer's income was not reported by the fiduciary or spouse and the net tax exceeds ($2,500 for a W&I employee's case) or ($5,000 for an SBSE employee's case) refer the case to Exam via Form 3449 and attach IRP documents and include any other pertinent information. Input a TC 595 cc 032, document in a narrative on AMS. If the account is on ACS, enter history code TOR4,21,CMNTS.

8. If unable to close the account per step 5 above. If the account is on ACS, transfer the case to the QUEUE "TFQU,AOTO7000 ".

Taxpayer provides prison address,

1. Document address on IDRS using CC ENREQ including prison identification number.

2. See IRM 5.19.2.6.4.5, IMF Determining Liability, for additional guidance.

Prison address is provided by a third party,

1. If a third party (e.g. practitioner, new occupant, former spouse) provides a new address, DO NOT document Master File until address can be verified by taxpayer or Power of Attorney.

2. Send Letter 3064C or other appropriate letter to the prison address and include Form 8822, Change of Address.

No new address is provided.

Follow procedures in IRM 5.19.2.6.6.2, Third Party Contact and Responses.

Taxpayer is NOT liable to file a tax return (i.e. not enough income to file).

Follow procedures in IRM 5.19.2.6.4.5.1, IMF Response Taxpayer Not Liable (Income Below Filing Requirements).

Taxpayer will receive a refund.

Follow procedures in IRM 5.19.2.6.4.5.2, IMF Refund Due.

Return was previously filed under a spouse’s TIN.

See IRM 5.19.2.6.4.5.10, IMF Response Taxpayer Previously Filed.

Taxpayer needs help determining income received.

Follow procedures in IRM 5.19.2.6.4.5.4, IMF Taxpayer Liable.

There is a net tax due. Reminder: Always attempt to secure full payment with the return.

Follow procedures in IRM 5.19.2.6.4.5.4, IMF Taxpayer Liable.

The taxpayer indicates they cannot pay the balance due in full.

Follow procedures in IRM 5.19.1, Balance Due.

The income meets the requirements for Little or No Tax Due.

Follow procedures in IRM 5.19.2.6.4.5.3.2, IMF Little or No Tax Due.

Account is in notice status 02,

1. Send a Letter 2267C or other appropriate letter. Advise the taxpayer that failure to file by the specified date could subject the taxpayer to a fine and/or criminal penalties and a possible Substitute for Return.

2. If the taxpayer provided a date, do not allow more than 60 days. Enter a history item on AMS documenting the target date.

3. If the taxpayer did not provide a date, request they file within 30 days.

Note: If the correspondence does not specify a date, do not input mmdd.

4. Input a "C08" using CC ASGNI. To accelerate to ACS, see IRM 5.19.2.6.1.1, Accelerate or Delay To TDI Status 03 for guidance.

   Note: If the account has a subsequent balance due issue, ensure all STAUPs and delays are consistent.

Account is TDI status 03.

1. Send a Letter 2267C or other appropriate letter. Advise the taxpayer that failure to file by the specified date could subject the taxpayer to a fine and/or criminal penalties and of a possible Substitute for Return processing.

2. If the taxpayer provided a date, do not allow more than 60 days.Enter history on AMS documenting the target date.

3. If the taxpayer did not provide a date, request they file within 30 days. For ACS Support employees see IRM 5.19.2.6.4.5.4, IMF Taxpayer Liable, follow the chart in paragraph 5.

   Note: If the correspondence does not specify a date, do not input mmdd.

4. For "ACS-Support" employees only, document AMS comments with information, including the date the taxpayer specified to file.
   If the account is on ACS, enter history code, "TOI7,XX,TFQU" (XX stands for the deadline plus 30 days). If the account meets ASFR criteria, enter history code "TOI7,XX,ASFR" (XX stands for the deadline plus 30 days). IRM 5.19.2.2.1, Return Delinquency Overview for information on determining follow-up dates.

Account is in notice status 02,

1. Allow time for the return to post by inputting a delay of 8 weeks, using a "C08" on CC ASGNI. Input of the delay will prevent the module from proceeding to TDI status or delays a subsequent notice.

2. Document AMS of actions taken.

Account is in TDI status 03.

1. For CSCO/AM employees only, enter AMS comments stating the date specified by the taxpayer.

2. For ACS support employees only, document information provided on AMS comments. If the account is on ACS, enter history code "OADT,45,CKCMTS ".

3. For ACS call-site or FA employees only, ask the taxpayer for the following information and document on AMS:

   • Date return was filed

   • Total tax

   • Amount of tax/refund due (if known by the taxpayer

   If the account is on ACS, enter history code "OADT,45,CMNTS ".

Review MFT 30 for tax mod in question

1. If TC 971 ac 111 is present

   • input TC 594 cc 083

   • Route all responses that include a return to RICS 6579 AUSC

   • If return sent to RICS input 86C Ltr

   • If you receive correspondence only and no return tell the taxpayer to follow instruction on letter sent by RICS instructing them to authenticate information contained on their 20XX income tax return. Refer to that letter and follow the instructions to complete processing of your income tax return. Destroy the correspondence.

2. If NO TC 971 ac 111 is present, review MFT 32 for the same tax period. If TC 976 is present

   • Input TC 594 cc 083

   • Route all responses that include a return to RICS 6579 AUSC

   • If return sent to RICS input 86C Ltr

   • If you receive correspondence only and no return tell the taxpayer to follow instruction on letter sent by RICS instructing them to authenticate information contained on their 20XX income tax return. Refer to that letter and follow the instructions to complete processing of your income tax return, Destroy the correspondence.

3. If no MFT 32 or TC 971 ac 111 is present, request the return.

Return has posted to module (TC 150),

Take no action.

AP150 or PN150 has posted to the account,

Take no action.

RJ 150 or UNP 150 has posted to the account,

Take no action.

TC 976 or TC 977 posted but no TC 150 present

Route to appropriate AM area for resolution. For more information on TC976/977 with no TC 150 see IRM 21.5.6.4.9, E-Freeze.

Return posted under another TIN or name,

• See IRM 5.19.2.6.5.1, TIN and Entity Problems, or

• See IRM 5.19.2.6.5.2, Return Delinquencies Due to Posting Errors.

Return posted to different tax period (same TIN),

• Transfer to the appropriate Accounts Management Unit and notate on the routing slip "Return posted to incorrect tax period".

• Input a TC 594 cc 083/033/022.

Taxpayer submitted payment with return or cancelled check was submitted and encoder information matches the notice,

1. If the payment is not on the module, follow the procedures in IRM 21.5.7, Payment Tracers.

2. If the procedures for Payment Tracers lead you to an account module with the return posted, then follow the procedures above for a return posted under another TIN, Name or Tax Period.

3. If the payment is on the module, follow the procedures in paragraph 5 below and request a copy of the return from the taxpayer.

Taxpayer submitted payment with return or cancelled check was submitted and encoder information does not match the notice,

1. Research the account module listed on the encoder information (TIN, MFT and Tax Period) to see if the return posted here.

2. If the return did post here, then follow the procedures above for a return posted under another TIN, Name or Tax Period, and follow the procedures in IRM 21.5.7, Payment Tracers.

3. If the procedures for Payment Tracers lead you to an account module with the return posted, then follow the procedures above for a return posted under another TIN, Name or Tax Period.

4. If the procedures for Payment Tracers does not lead you to an account module with the return posted, follow the procedures in paragraph 5 below and ask the taxpayer for a copy of the return.

Return or copy of return.

Process return, see IRM 5.19.2.6.4.5.12, IMF Response With Original Return.

Account is in notice status 02,

1. Instruct the taxpayer to send a copy of the return and set a deadline of 30 days from the day you are closing the case.

2. If unable to contact by phone or taxpayer requests information be sent in a letter, send a Letter 2269C or other appropriate letter to advise the taxpayer we could not find their return and please send us a copy.

Exception: If you are talking to the taxpayer on the phone, you do not have to send a letter unless the taxpayer requests one is sent.

3. Enter history on AMS explaining the target date provided to the taxpayer to file their copy.

4. Input delay "C08" using CC ASGNI, see IRM 5.19.2.6.1.1, Accelerate or Delay to TDI Status 03. Note: If also working a balance due issue, make sure any STAUPs and delays are equal.

Account is in TDI status 03.

1. Instruct the taxpayer to send a copy of the return and set a deadline of 30 days from the day you are closing the case.

2. If unable to contact by phone or taxpayer requests information be sent in a letter, send a Letter 2269C (use LT26 if account in question is on ACS) or other appropriate letter to advise the taxpayer we could not find their return and please send us a copy.

Exception: If you are talking to the taxpayer on the phone, you do not have to send a letter unless the taxpayer requests one is sent.

Note: If you send an LT26 letter, it automatically sets a 10 day deadline.

3. Enter history on AMS documenting the deadline date provided to the taxpayer to file their copy.

4. For "ACS/FA/ACSS" employees only, document the information secured along with the deadline date for filing on AMS comments. See steps 5 & 6 for appropriate ACS closing code.

5. If the case meets ASFR criteria, see IRM 5.19.2.6.4.3, IMF Automated Substitute for Return (ASFR) Referrals. If account is on ACS, enter history code, "TOI7,XX,ASFR" (XX stands for the deadline plus 30 days). IRM 5.19.2.2.1, Return Delinquency Overview for information on determining follow-up dates.

6. If the case does not meet criteria for ASFR, see IRM 5.19.2.6.4.3, IMF automated Substitute for Return Program (ASFR) Referrals. If the account is on ACS, enter ACS history code- "TOI7,XX,TFQU" (XX stands for the deadline plus 30 days). IRM 5.19.2.2.1, Return Delinquency Overview, for information on determining follow-up dates.

Account is in notice status 02,

1. Input a delay "C08" using CC ASGNI. To accelerate account to ACS or to delay to next status, see IRM 5.19.2.6.1.1, Accelerate or Delay To TDI Status 03, for guidance. (Do not delay PC-B notices.)

Note: This delay code will allow any detached information to post before the next notice cycle.

2. Destroy the notice.

Account is in TDI status 03.

Destroy the notice.

1. The taxpayer files a potential frivolous (lacking a legal basis or legal merit, not serious, not reasonably purposeful) return, see IRM 3.11.3.6.1.6, Frivolous Filer/Non Filer Returns, for referral criteria. If the case meets "frivolous filer" criteria,

1. Input TC 595 cc 082/032 and route to:
   Ogden Compliance Services
   ATTN: FRP, MS 4450
   1973 N. Rulon White Blvd.
   Ogden, UT 84404

2. Document AMS comments with pertinent information.

3. For "ACS/Field Assistance/ACS-Support" employees only, if account is on ACS, enter history code "TOR3,30,CMNTS ".

4. Notate on correspondence or return, "Already seen by Collections (CSCO or ACSS)" before routing.

The taxpayer sends in a return that just states they had no income, no tax due, or not liable,

Prepare the return for processing per guidelines in paragraph 4 below.

A TC 150 is already on the account.

See IRM 5.19.2.6.4.5.13, IMF Response with Copy of Return(s).

ASFR (ASGNI 8000) or "-L" Freeze (TC 420) present

Follow IRM 5.19.2.6.4.5.12.1, IMF Response with Original Return ASFR or -L Freeze Present.

TIN, name, tax period and/or MFT on the return do not match the attached CP notice or open TDI.

Follow IRM 5.19.2.6.4.5.12.2, IMF Response with Original Return Does not Match CP Notice.

If return is unsigned

Follow IRM 5.19.2.6.4.5.12.3, IMF Response with Original Return Unsigned.

The taxpayer requests an Installment Agreement(IA) or CNC, either attached to the return or as documented in AMS history

Process per IRM 5.19.1, Balance Due and proceed to paragraph 6 for coding and preparing the return for processing. If you do not have the training required to do an IA request, route to the appropriate area for resolution.

None of the conditions above apply

Proceed with directions in following paragraphs.

Taxable return (return shows a tax liability before prepaid credits)

For CSCO and AM employees,

1. Input a TC 599 cc 094.

2. Document AMS with:

   • Date the return was filed

   • Balance due or refund amount

   • Full paid or IA request. Make sure you notate what they are asking for in the IA request on AMS.

Taxable return (return shows a tax liability before prepaid credits)

For ACS and ACSS employees,

1. Input a TC 599 cc 044.

2. Document AMS with:

   • Date the return was filed

   • Balance due or refund amount

   • Full paid or IA request. Make sure you notate what they are asking for in the IA request on AMS.

3. If the account is on ACS, enter history code "OADT,30,599044 ".

Taxable return (return shows a tax liability before prepaid credits)

For FA employees,

1. Input a TC 599 cc 024.

2. Document AMS with:

   • Date the return was filed

   • Balance due or refund amount

   • Full paid or IA request. Make sure you notate what they are asking for in the IA request on AMS.

3. If the tax module is on ACS, enter history code "OADT,21,599024".

Non-taxable return (Return shows no tax liability before prepaid credits)

For CSCO and AM employees,

1. Input a TC 599 cc 096.

2. Document all closing actions including amount of refund on AMS.

Non-taxable return (Return shows no tax liability before prepaid credits)

For ACS and ACSS employees,

1. Input a TC 599 cc 046.

2. Document closing actions including amount of refund on AMS.

3. If the account is on ACS, enter history code "OADT,30,599046 ".

Non-taxable return (Return shows no tax liability before prepaid credits)

For FA employees.

1. Input a TC 599 cc 021.

2. Document AMS of actions taken, including amount of refund.

3. If the tax module is on ACS, enter history code "OADT,21,599021 ".

If the taxpayer requests relief from

• Failure to File,

• Failure to Pay,

• Failure to Deposit penalties due to reasonable cause or

• Deceased

• Put this information on a note and attach to the front of the return, to inform "Code and Edit" this type of request from the taxpayer is attached to the return.

• Do not input any Computer Condition Codes (CCC) on the return. Document AMS regarding request for adjustment due to Reasonable Cause.

Perfecting the entity (correct and complete the SSN, name, address, or tax period) if necessary, in red pen/pencil
for additional editing procedures, see IRM 3.11.3.9, Taxpayer Identification Information.

• Verify an acceptable IRS received date is present. See IRM 3.11.3.8.2.1, Types of Received Dates. Acceptable received dates include IRS campus date stamps with the word “received” to include Accounts Management, Collections, or other valid IRS organizations. If any of these dates are present there is no need to edit the received date in red ink on the front page of the tax return. If there is no IRS received date, see IRM 3.11.3.8.2, Determining the Received Date, to help determine the date to code in red ink on the front page of the tax return.

• If the secured return is an original return (not a signed copy) and the address on the return does not match what is on the Master File, Document Master File using CC ENREQ, if it is determined that the return has the most current address.

  Example: Many times a taxpayer will use their address at the time of the return period, which might not be their current address, especially when sending copies of a return that you are processing as an original. Research the Master File to see if the address matches.

• If the Master File shows a different address, determine which address is more current by checking for a return address on the envelope or correspondence.

• Perfect the Entity on the return per the most current address.

• If the return is a copy of the original and Master File shows a more current address, edit the return to match Master file.

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The original return has posted to the correct period and TIN and the amount of tax, taxable income, etc. matches what is on IDRS

An open delinquency is present on the secondary taxpayer's account,

See IRM 5.19.2.6.5.1, TIN and Entity Problem,Taxpayer Filed as Spouse on Joint Return.

The original return has posted to the correct period and TIN and the amount of tax, taxable income, etc. matches what is on IDRS

No open delinquency is present on the primary and/or secondary taxpayer's account,

Whether there is an original signature or not, destroy the copy of the return.

The original return has posted to an incorrect TIN or period or the amount of tax, taxable income, etc. does not match what is shown on IDRS

Intentionally left blank

1. Control or refer the case per IRM 5.19.2.6.5, Return Delinquency TIN and Entity Research .

2. See IRM 5.19.2.6.5.1, TIN and Entity Problems, for procedural guidance.

1. The original return has not posted and was filed less than 10 weeks ago, or

2. An RJ150/UP150 has posted to the module,

Intentionally left blank

1. This is a "refund" return; see IRM 5.19.2.6.4.5.12, IMF Response with Original Return.

2. This is "not a refund" return, input a
   TC 594 cc 033 for ACS/ACSS Employees,
   cc 058 for CFf employees,
   cc 022 for FA employees or
   cc 083 for CSCO/AM employees
   using CC FRM49. Mark return for classified waste.

3. Module shows RJ150/UP150, contact the appropriate area (Rejects or Unpostables) for resolution.

4. Document AMS with the date of original return filed.

5. If the account is on ACS, enter history code "OADT,45,CMNTS".

1. The original return has not posted and was filed more than 10 weeks ago or,

2. The taxpayer does not state when the original return was filed (consider the return filed more than 10 weeks ago.)

RJ150/UP150 has not posted to the module.

See IRM 5.19.2.6.4.5.12, IMF Response with Original Return.

Account is in notice status 02,

1. See IRM 5.19.2.6.1.2, Accelerate to Compliance Territory Office (Revenue Officer), for further guidance.

2. Document AMS of actions taken and findings.

Account is in TDI status 03.

1. See IRM 5.19.2.6.1.2, Accelerate to Compliance Territory Office (Revenue Officer), for further guidance.

2. Document AMS of actions taken.

If the taxpayer states the mortgage interest was paid by another person,

Their total income is below filing requirements,
see IRM 5.19.2.6.4.5.1, IMF Response Taxpayer Not Liable (Income Below Filing Requirements),

1. Inform the taxpayer they are not required to file and we will take the necessary actions to close the account.

2. Input a TC 590 with appropriate closing code.

3. Document AMS /ACS accordingly.

The taxpayer states the mortgage interest was paid by another person,

Their income is above filing requirements,

1. Inform the taxpayer they are required to file the tax return including the Mortgage Interest on Schedule A or E, if applicable.

2. Document AMS/ACS accordingly.

The taxpayer states they have rental properties,

Their income is above filing requirements,

1. Inform the taxpayer our records indicate they are required to file. Instruct the taxpayer to include all income including their rental income.

   Note: Rental income must be reported on Schedule E, if applicable.

2. Document AMS/ACS accordingly.

The taxpayer states they do not have rental properties,

Their income is above FR,

1. Inform the taxpayer they are required to file.

2. Document AMS/ACS accordingly.

The taxpayer states they do not have rental properties and explained how the mortgage interest was paid.

Their income is below FR.

1. Inform the taxpayer they are not required to file.

2. Input TC 590 with appropriate closing code for not liable see IRM 5.19.2.6.4.5.1, IMF Response Taxpayer Not Liable (Income Below Filing Requirements).

3. Document AMS/ACS accordingly.

For CSCO and AM employees,

No returns have posted to the notice account

1. Input TC 591 cc 075 using CC FRM49.

Note: If a credit balance remains on the account, you must follow all credit balance research procedures before closing the module with a TC 590, 591 or 593. See IRM 5.19.2.6.7, Credit Balance Overview.

2. Document AMS of actions taken.

For ACS and ACSS employees,

No returns have posted to the notice account

1. Input TC 591 cc 025 using CC FRM49.

Note: If a credit balance remains on the account, you must follow all credit balance procedures before closing the module with a TC 590, 591 or 593. See IRM 5.19.2.6.7, Credit Balance Overview.

2. Document AMS of actions taken.

3. If the account is on ACS, enter history code "TOC0,30,RDPND" or "TOS0, 30,RDPND".

For FA employees,

No returns have posted to the notice account

1. Input TC 591 cc 020 using CC FRM49.

Note: If a credit balance remains on the account, you must follow all procedures credit balance procedures before closing the module with a TC 590, 591 or 593. See IRM 5.19.2.6.7, Credit Balance Overview.

2. Document AMS of actions taken.

3. If the account is on ACS, enter history code "TOC0,21,RDPND" or "TOS0,21,RDPND" .

For CSCO and AM Employees,

Joint return (Filing Status 2) posted to spouse's TIN as primary.

1. Verify credits and transfer to the correct TIN.

2. On the primary TIN which is now the secondary TIN, input TC 594 cc 084 using CC FRM49, and input the cross reference TIN in the cross reference TIN field.

3. Document AMS of actions taken.

For ACS and ACSS employees,

Joint return (Filing Status 2) posted to spouse's TIN as primary.

1. Verify credits and transfer to the correct TIN.

2. On the primary TIN which is now the secondary TIN, input TC 594 cc 034 using CC FRM49, and input the cross reference TIN in the cross reference TIN field.

3. Enter history code "TOC0,30,594034" or "TOS0,30,594034" .

4. Document AMS of actions taken.

For FA employees,

Joint return (Filing Status 2) posted to spouse's TIN as primary.

1. Verify credits and transfer to the correct TIN.

2. On the Primary TIN which is now the secondary TIN, input TC 594 cc 023 using CC FRM49 and input the cross reference TIN in the cross reference TIN field.

3. If the account is on ACS, enter history code "TOC0,21,594023" or "TOS0,21,594023" .

4. Document AMS of actions taken.

Return has not posted,

an original or copy of return has not been secured,

Follow procedures in IRM 5.19.2.6.4.5.4, IMF Taxpayer Liable, for further processing.

Return has not posted and account is in notice status 02 or TDI status 03,

An original or copy of the return was secured indicating the TIN on the RD module as the primary SSN,

1. See IRM 5.19.2.6.4.5.12, IMF Response with Original Return or see IRM 5.19.2.6.4.5.13, IMF Response with Copy of Return(s).

2. Verify any credits from the secondary TIN module and transfer, if appropriate.

3. Document AMS of pertinent information, including secondary spouse's TIN.

4. If the account is on ACS, enter history code "TOC0,30,599ccc" or "TOS0,30,599ccc ".

(using the appropriate closing code (cc) for the type of return received).

Return has not posted and account is in notice status 02 or TDI status 03,

If an original or copy of the return was secured indicating the TIN on the RD module as the secondary SSN,

1. See IRM 5.19.2.6.4.5.12, IMF Response with Original Return, or see IRM 5.19.2.6.4.5.13, IMF Response with Copy of Return(s), for further processing.

2. Verify any credits on the secondary TIN module and transfer, if appropriate.

3. Input a TC 594 cc 084/034/023 using CC FRM49 including the cross reference TIN, if applicable.

4. Document AMS of actions taken.

5. If the account is on ACS, enter history code "TOC0,30,594034" or "TOS0,30,594034".

Return posted on spouse's TIN and is not filing status 2.

Intentionally left blank

1. Transfer to the Inventory Control Team (ICT) within Accounts Management unit and notate on the routing slip "Spouse filed originally as single and now is filing as Joint".

2. Document AMS of any pertinent information and actions taken.

The secondary TIN is incorrect or missing on MF,

Input TC 017 using CC ENREQ to correct the secondary TIN.

The secondary name is incorrect.

Send Letter 1825C or other appropriate letter, advising the taxpayer to contact Social Security Administration.