Reason Codes
What is the maximum number of reason codes that can be used in an adjustment?
3
The taxpayer calls to update their address but there is an unresolved TPP issue on the account. Should the address be updated?
No
When does a true duplicate condition occur?
When a taxpayer files two returns with the exact same tax information.
What pin is used when the taxpayer has to file a tax return after they experienced identity theft issues?
IP PIN
When an amended (Form 1040-X) or corrected (duplicate) return is filed on or before the due date or the extended due date.
A reason code with one asterisk is for what type of accounts?
International accounts
Taxpayer calls to request account information but account shows an unresolved TPP issue. What account information can be provided to the taxpayer?
No account information until the TPP issue has been resolved.
How are true duplicate returns identified?
By TC 971 AC 142
What letter will show on IMFOLE if a taxpayer’s IP PIN was issued?
CP 01A
When making an adjustment on a DUPF or XRET case, what blocking series do you use?
BS 05
What reason code would you use for Qualifying Surviving Spouse (QSS)
005
When receiving a call and the tp has unresolved tpp issue and not other issues what type of disclosure should be done?
Basic disclosure
If the second return received is a true duplicate return, how do you process/work the claim?
Release the "–A" freeze by inputting a TC 290 .00. No Reason Code and no amended claims date is required.
How long should a taxpayer allow for a IP PIN letter to be issued?
21 calendar days
When do you manually assess an estimated tax penalty (TC 170.00) on a superseding return?
The TC 170 is necessary on a superseding return whenever a manual or self‑assessed estimated‑tax penalty must be posted or increased because the superseding return changes the tax basis for the penalty.
What should the reason code selected describe?
The area(s) of the return affected by the adjustment action.
Taxpayer calls after verifying their identity online and wants to check on the status of their refund. What would be an appropriate response?
Allow the full 9 week timeframe
-A Freeze
What screen will show you “IP PIN: 1” to indicate the tp is enrolled in the IP PIN program?
IMFOLE
When is the Item Reference Number (IRN) 871 necessary for a superseding return?
IRN 871 is necessary for a superseding return whenever the tax‑shown field on the taxpayer’s account needs to be corrected or updated.
When is a reason code not required?
A ripple effect change and When specific instructions in the IRM direct you not to
If a taxpayer received a 4883C letter and claims to have verified their identity, How would you verify this information?
AMS narrative
When the Files Function no longer pulls returns for duplicate filing conditions, what command code do you use to request the return?
CC ESTAB
What type of authentication should be done if a tp is calling to request an IP PIN be rei-issued?
Basic and additional authentication (High Risk) Disclosure
How is a 6020(b)return identified on TXMODA?
By computer condition code (CCC) 4 and the literal "6020B" at the end of the TC 150 assessment DLN.