Math Errors
Mathematical or clerical errors on a tax return.
What is a Math Error
"Blank" shows conditions existing in the module or account that indicate that certain conditions exist on the module.
What is a Freeze Code
What Form is filed when a change in your filing status, income, deductions, credits, or tax liability is required.
What is an Amended Return or XRET
A credit that is not limited by the amount of tax liability. It is treated as a payment and applied to the tax liability.
What is A Refundable Credit
What reduces and restricts the amount of the tax liability for the tax year, excluding taxes from the “Other Taxes” section.
What is nonrefundable credits.
What year was the current American flag designed?
What is 1960
This number indicates how many adjustments are made during the day.
What is a sequence number.
Request is made within the 60-day period without supporting information.
What is an Unsubstantiated Protest
Freeze codes are found using several different command codes (CCs).
What is:
• CC SUMRY• CC IMFOL• CC TXMOD with definer A
We will take anyone answer.
What is the normal processing timeframe for an amended return?
What is 16 weeks.
IRM 21.4.1.4
What credit is supplementary to Child Tax Credit
What is Additional Child Tax Credit.
What Form is used to claim Child and Dependent Care Credit?
What is Form 2441
What Empire did the "Sun Never Set On"
What is the British Empire
This number determines whether a Document Locator Number (DLN) will be a refile or a non-refile DLN.
Amended Return or Original Filing.
What is blocking series 00 or 05.
A specific request from a taxpayer for an adjustment to one of the following: 1) For credit 2) For a refund 3) For abatement
What is a claim
What IRM covers the most common freeze code conditions that affect Accounts Management (AM) employees?
What is Freeze Code Procedures or What is IRM 21.5.6.4
What TC's indicate that an Amended Return has been filed on CC TXMODA.
What is TC 977 & TC 971 AC 010.
What IRM is generally used to address refundable credits with links.
What is IRM 21.6.3.4.2 Refundable Credits
This IRM indicates what nonrefundable credits are applied in the order that they appear in this section, unless stated otherwise in the specific credit section, form instructions, or publication.
What is IRM 21.6.3.4.1 Nonrefundable Credits Procedures.
The previous name of Istanbul?
What is Constantinople
What activity codes describes and amended return or Telephone inquiry.
What is XRET & TPPI
Math error Protest TCD?
What is TCD 0064
What Freeze code is an overview for Accounts With Return Integrity Verification Operations (RIVO) Involvement.
What is the -R Freeze
What does TC 971 AC 270 indicate on TXMODA?
What is an Amended return sent back to originator.
Internal Revenue Code (IRC) section 6402(b) provides that a taxpayer can elect to have an overpayment applied to a future tax year.
What is Credit Elect
This credit is available starting in 2009, only for 4 tax years per eligible student (including any year(s) Hope Credit was claimed).
What is American Opportunity Credit (AOTC)
What animal is 30 times more likely to be struck by lightning than humans?
What is Giraffe
This indicates the primary rationale for an adjustment.
What is Reason Codes (RC)
"Blank" are limited to the amount shown on the original return.
What is amount shown on the original return.
What freeze is set when a TC 810 is placed on an IMF account by Compliance or Return Integrity and Compliance Services (RICS).
What is the -E Freeze
What letters are used for full and partially disallowed claims.
What is 105C & 106C.
What Reason Code is used for adjusting the American Opportunity Credit
What is Reason Code 106.
Credits may be subject to limitation for taxpayers who are subject to the "Blank Blank Tax "
What is the Alternative Minimum Tax. (AMT)
Who defeated Julius Ceasar in the Battle of Gergovia?
Who is Vercingetorix
These codes can be used to delay or prevent a notice or refund from being issued on an account.
What is Hold Codes.
What IRM would you see if Adjustments Require an Amended Return or Taxpayer Documentation
What is IRM 21.5.2.4.3
If the account has a –L Freeze, in addition to the –R Freeze. What CC must be researched for the examination’s current status code?
What is CC AMDISA
This criteria identifies issues that require a referral to the Examination Classifiers prior to allowing a taxpayer’s claim.
What is CAT A Criteria.
What CC computes EIC on qualifying Individual Master File (IMF) income tax returns.
What is CC EICMP
What is not changed when applying a non-refundable credit. If the return; however, is a superseding return, the "Blank" is recalculated.
What is Estimated Tax Penalty
The year that Magellan circumnavigate the globe
What is 1519.
These notes are required on all adjustments and indicates the reason for the adjustment made.
What is Remarks.