IRM's
-A Freeze
What is IRM 21.5.6.4.2
TC 290 $00.00
BS 15
HC 0
What is a True Duplicate or No Tax Change Duplicate
The Form that should be attached when reprocessing the duplicate return
What is Form 13596
–A Freeze
What is when a duplicate filing condition occurs, or when a second return, TC 976, posts to a module already containing an original return TC 150.
Two-Year Rule
What happens if the claim for credit or refund is not filed within the three-year period for filing a claim, the amount is limited to the portion of tax paid within the two year period immediately preceding the filing of the claim.
Duplicate return filed under IRC Section 6020(b)
What is IRM 21.7.9.4.1.6
TC 298 $2400.00
TC 180 $00.00
PRC 021
BS 20
What is a interest free adjustment where the tax amount unpaid or paid late, but the FTD is waived for Tolerance
TC 290 $00.00
TC 971 AC 002
What is the Transaction that should be input when reprocessing the duplicate return on the module it is being reprocessed from?
–L Freeze
What is when a TC 420 is input by the Examination Operations and creates a possible audit.
Three-Year Rule
What is the amount to be credited or refunded is limited to the tax paid during the three year period prior to the filing of the claim, plus the period of any extension of time to file.
CP 207
What is IRM 20.1.4.18
TC 291
BS 20
HC 1
What is a Tax Decrease for a Claim
BS 00
What is the blocking series used when the TC 976 is the correct tax return and the TC 150 is being reprocessed to another period?
E– Freeze
What happens when a TRNS 190 is generated within 4 cycles after a “G”-coded TC 976 return posts to a module that does not contain an original return (TC 150).
ASED
What is the Assessment Statute Expiration Date, the date that an assessment of tax must be made within three years from the date a return is filed or the due date of the return whichever is later.
Form 941X
What is IRM 21.7.2.4.7.6
TC 298 $5,000.00
TC 180 $500.00
PRC 003
BS 20
What is a interest free adjustment where the tax amount unpaid or paid late
The IAT REQ54 Tool
What is the ideal way to input the transactions into IDRS when reprocessing?
T– Freeze
What is a module assigned to collections (Status 22, 24 or 26)
RSED
What is Refund Statute Expiration Date, which is the date that the amount to be credited or refunded is limited to the tax paid during the three years immediately preceding the filing of a claim, plus the period of any extension of time to file.
BDUP
What is IRM 21.7.9.3.1
TC 290 $.00
BS 98/99
What is a fully disallowed claim
CC 094/096
What is possible TC 599 closing code used when the module is in TDI Status 02 or 03?
–Z or Z– Freeze
What is a Criminal Investigation Hold
105c Letter
What is sent to the TP to notify them the claim is fully disallowed.