IRM ME ABOUT IT
This Freeze is set when a TC 150 has not posted to the account and one of the following transaction codes posts to the account:
What is IRM 21.5.6.4.10, -E Freeze
TC 806
WHAT IS Credit for Withheld Taxes and Excess FICA Credits the tax module for the amount of withholding taxes and excess FICA claimed on a Form 1040 or 1041 (198712 & later) return. May also be generated by appropriate line adjustment on an Examination or DP Tax Adjustment.
WHAT CC SHOWS OUTGOING LETTERS
WHAT IS TXMODA,ENMOD,IMFOLT
You owe who?
What is debt indicator
I AM THE COMPUTER TRACKING SYSTEM TO CATEGORIZE AND RESOLVE TAX RETURNS BY THE REJECT UNIT AT THE PROCESSING CENTER
What is ERS IRM 21.4.1.4.1.2.4
When an IRS function determines a return is suspicious, they sometimes take action to prevent it from posting to (blank) by creating a module under (blank).
What is IRM 21.4.1.4.1.2, Return Found/Not Processed MFT 32.To address the return on MFT 32:
TC 740
What is Undelivered Refund Check Redeposited
Do not use CC CHK64 or update the address or by any other means if there are unresolved TPP indicators on any module on the account. TPP issues must be resolved first. Follow Non-TPP assistor procedures in IRM 25.25.6.6.
If RIVO has changed the address on a suspected ID theft case to the service center address, do not change the address without researching the account and verifying the account belongs to the taxpayer. If the information is the taxpayer's, follow the procedures in IRM 21.4.1.4.5(1)(c).
Check IDRS to make sure the S- freeze is not already being released. If any of these conditions are present, do not input a CHK64 or CC ENREQ to release the S- freeze. The refund is already being reissued.
Check TXMOD for the Activity Code "REISSUECHK" in the CONTROL BASE AND HISTORY SECTION.
Check ENMOD for a pending TC 018 (CC CHK64 was input) or a pending address change.
The original refund was a manual refund (TC 840).
If a manual refund is still required, complete an in-house Form 4442 to request a manual refund.
Exception: If taxpayer is in bankruptcy, advise him/her to call the CIO at 1-800-973-0424 or transfer to 1618.
If a manual refund is no longer required, input CC CHK64.
The original refund was a TC 846 input with a Bypass Indicator (Injured Spouse) to prevent offset. These cases should be referred to Injured Spouse at 1035 with a Transfer PIN. IRM 21.4.6.5.2(8)
The taxpayer is deceased and there is no Computer Condition Code (CCC) L or W on TXMOD or RTVUE on the applicable year. See IRM 21.6.6.2.20.2 for more information.
If the address provided is a temporary address, a manual refund is required. Prepare Form 4442/e-4442, Inquiry Referral, and route it to the Campus AM paper function within your directorate. Be sure to provide the temporary address on the referral. IRM 21.5.6.4.38(2)
If there are any conditions on the account where the IRM would otherwise not allow you to update an address, then do not update the address through CC CHK64. You can still input CC CHK64 if the address is not changing, but if an address change is needed, the TP will need to file Form 8822.
After 7 years from the issue date of the check the limited payability statute runs out. TC 388 will be posted to the module to zero it out. Unless some extenuating circumstance existed that prevented the TP and/or an authorized representative from claiming the check within those 7 years, the money is gone. Inform the taxpayer of this verbally or by letter 2218C. IRM 21.4.3.5.6
Exception: If the TP does have extenuating circumstances, advise them to present their case in writing by mailing or faxing the Refund Inquiry Unit that last issued the refund.
If there is an S- freeze and a TC 388 on the account and the payment is less than 7 years old, see IRM 21.4.3.5.6.
Do not reissue a refund if any part of the refund held with an S- Freeze is EIP 1, EIP 2, EIP3 (if over a year old), or Advance CTC. These credits must be adjusted off the account. In the case of the EIPs, the taxpayer may be eligible for RRC instead. In the case of Advance CTC, the returned amount will be added back into the remaining payments still to be sent. See Economic Impact Payments and IRM 21.3.1.6.24.
3911
What is Refund Trace/ Lost or Stolen refund
THE RETURN IS POSTED AND THE REFUND IS BEING HELD AND THE ACCOUNT CONTAINS A TC 971 AC 129
What is TPP 25.25.6.6.4
971 522
971 Action Code: 522
General -Identity Theft Documentation Received - also for TC 972 (reversal)
The taxpayer alleges identity theft, but has not yet provided supporting documentation.
ID Theft documentation provided.
The IRS suspects identity theft and the case is not yet resolved..
CAUTION: When you determine that the person with whom you are speaking is being coached with the answers to the disclosure probes, you must verify if the caller is the taxpayer or someone else calling on the taxpayer’s behalf. Once you have determined that the caller is not the taxpayer, you must complete the required disclosure probes with the taxpayer and then secure verbal consent from the taxpayer to discuss the matter with the third party
What is IRM 21.1.3.2.3(2) Required Taxpayer Authentication
Advise the taxpayer to allow 6 weeks for processing from the date it was closed. If the module has a TC 150, advise taxpayer to allow 9 weeks.
What is IRM 21.5.5.3.3, IRM 21.5.5.3.4 CLOSED UNPOSTABLE.
971-850
WHAT IS FLIP TO PAPER CHECK
If the TP was the unintended recipient of a direct deposit, and their IRS account does not reflect a TC 840/846 for the amount received,
what is erroneous refund advise the TP on returning an erroneous direct deposit. IRM 21.4.5.12
Ensure the payment did come from the IRS.
Advise taxpayer to write "void" in the endorsement area on the back of the check.
If the refund was cashed or received by direct deposit, submit a personal check, money order, cashier's check, etc.
Advise taxpayer to mail the check with a letter of explanation to the issuing campus RI Unit. The issuing campus location is on the front, at the bottom of the check, and displays all or the first six letters of the campus. See Refund Inquiry Unit Addresses for the appropriate address.
If the check is a Refund Anticipation Loan (RAL) or a Refund Anticipation Check (RAC), advise the taxpayer to send the check to the address where they would file a paper return, along with an explanation of why they are returning it. Campus Support will take the appropriate action to route the check to RIVO. Enter a narrative in AMS with the advice to the taxpayer and the reason for it.
Advise the taxpayer not to write on the front of the check.
WHEN I HAVE TO VERIFY
Name (or Name Control) using CC DDBKD or CC INOLES
Date of Birth using CC DDBKD
What is FIRST TIME FILER IRM 21.1.3.2.3
This freeze code is a refund hold typically set by a TC 570 when there is an additional tax liability pending.
What is IRM 21.5.6.4.35, -R Freeze
. Examples of what can cause a refund hold to be placed on an account:
An Injured Spouse or Innocent Spouse claim is received
"I know we are in this together, but its' his/her problem not mine!!!"
What is Injured Spouse/Innocent Spouse
TC 898
WHAT IS BFS TOP OFFSET
RRC refunds that are returned undeliverable can lose their status as an RRC refund and may _______ when re-released.
what is offset of RRC Reference: IRM 21.4.6
I have the same rights to receive information, but there are essential elements you must check first?
What is a P.O.A 2848/8821
What is IRM 21.5.6.4.2, -A Freeze
TC 841
What is Undelivered Refund Check Redeposited
WHATS THE ACRONYM FOR COMPLETE ACCOUNT RESEARCH
WHAT IS TIRES
TXMOD
IMFOLT
RTVUE
ENMOD
SUMMARY
THE MODULE CONTAINS
What is IRM 21.5.6.4.36, R- Freeze AQC
The signer of the return (parent/guardian should be identified in entity)
Who is a Minor IRM 11.3.2.4.10