Name that IRM
Used to identify the types of refund offsets
What is IRM 21.4.6.4 Refund Offset Research?
This transaction code sets the -U freeze
What is TC 844?
A TC 971 with AC 012-015 sets this freeze code
What is the -A freeze?
The taxpayer was sent a 5071C letter due to this open unpostable and reason code
What is UPC 126 RC 0?
This department issues the 12C letter
What is the Error Resolution System (ERS)?
Used to advise the TP of the time frame for an electronically filed, paper filed, and amended return
What is IRM 21.4.1.4 Refund Inquiry Response Procedures?
This letter is issued to taxpayer after a Category D erroneous refund is discovered
What is the 510C?
This freeze code is set due to the PATH Act
What is the C- freeze?
The taxpayer omitted the IP PIN on their return which caused this unpostable
What is UPC 147 RC 0?
Unworked error record that is usually a simple problem.
What is ERS status code 100?
TC 150 is blocked with 92 and the offset has not occurred. Use this is advise the taxpayer
What is IRM 21.4.6.6.4 Injured Spouse Inquiries?
An erroneous refund occurs because of an overstatement of prepaid credits by the taxpayer and falls under this category
What is category B?
A TC 290 with blocking series 77 or 78 adjustment sets this freeze code
What is the -G freeze?
Use this IAT Tool to locate, research, and assist in resolving unpostable codes
What is UP Histories?
If the case is closed in ERS, it cannot be referred to this department
What is the Taxpayer Advocate Service (TAS)?
Generally used to advise the taxpayer of how to protect their tax account information from identity theft
What is IRM 25.23.12.2 Identity Theft Telephone General Guidance?
Category A1 and A2 erroneous refund cases are referred to this function for further processing
What is examination?
Set with a TC 470 closing code 94
What is -J freeze?
Use this command code to leave a history to assist in resolving the upostable
What is command code UPCASZ?
ERS status code 349
What is a system problem?
The taxpayer calls and states that the bank sent their refund back to the IRS and provided them with a lead number
What is IRM 21.4.1.4.6 External Leads Program or Other Questionable Refund Inquiries?
A TC 470 with closing code 93 is input on an account for this reason
What is to hold all systemic notices and collection processed if the account is in balance due status?
A TC 810 is on the account and a 3176C was issued to the taxpayer
What is -E freeze?
Use this category code to close an unpostable that you created
What is misc (miscellaneous)?
If this was not received or lost, advise the taxpayer to provide a letter of explanation and include their TIN.
What is the 12C letter?