MATH ERROR
This type of account issue is not an amended return or a claim for which the amended claims date is required
What is a math error?
According to this TXMODA screen, this checkbox indicates the presence of a third-party designee on the Form 1040
What is DESG-CKBX>1?
A taxpayer contacts the IRS two days after e-filing the original tax return to check the status of their refund. This is what a CSR's response should be
What is to check the status of the refund using the automated system (WMR) on www.irs.gov?
Use these two command codes to determine whether a refund was issued systemically (TC 846) or manually (TC 840)
What are TXMOD and IMFOLT?
Probe to determine if the taxpayer e-filed the return more than this many weeks prior to the call or mailed the return this many weeks prior to the call
What is 3 weeks or 6 weeks?
This is the timeframe a taxpayer has from the date of the math error notice to request abatement of the additional tax specified in the notice
What is 60 days?
According to this TRDBV/TRDPG screen, this is the received date of the 2016 return
What is 08-04-2017?
A taxpayer contacts the IRS because her bank did not receive her direct deposit refund as expected and the timeframe for delivery has passed. This command code is used to research the taxpayer's bank account
What is IMFOBT?
Do not use the information from this command code to advise the taxpayer that the return has been processed and the refund issued
What is FFINQ?
The filing season for tax year 2025 starts on this date in 2026
What is January 26, 2026?
This type of adjustment is limited to the amount shown on the original return
What is an oral statement adjustment?
According to this UPTIN screen, the UPC 1560 is related to this transaction code
What is TC 150?
A taxpayer contacts the IRS because they have not received a refund and the processing timeframe has expired. Research indicates that the return was rejected. Use this command code or this system to display codes and/or explanation as to why an e-File return was rejected
What is TRDBV and MeF?
Use the table in this IRM to determine if the processing timeframe has been met for a refund inquiry
What is IRM 21.4.1.4 Refund Inquiry Response Procedures?
Perform this type of action if a taxpayer calls in about an account with no open issues and no notice has been sent
What is high-risk authentication?
Do not allow this type of adjustment if it was received after the 60-day period
What is an unsubstantiated math error protest?
According to this INOLES screen, this was Margaret Hoffman’s filing status in 2015
What is Single (FS 1)?
A taxpayer contacts the IRS because they haven't received a refund and the normal processing timeframe for the return has elapsed. The ERS status code is 221, but the reason is unclear. No 12C letter has been issued and ERINV shows 48 days remaining in suspense. This is what the assistor should do
What is inform the taxpayer that they'll receive a letter within the next 6 weeks from the date of the call if additional information is needed?
What is IRM 21.4.1.4.1 Locating The Taxpayer's Return?
The refund hotline provides refund information for current processing year plus this many prior year returns
What is two prior years?
Do not forward a math error unsubstantiated protest less than this amount to Examination, excluding EITC
What is $500?
According to this ENMOD screen, this information is being requested from the taxpayer to complete processing of the return
What is the Form 6251, copy of the tax return (and supporting documentation), complete SSN, and copy of income documents?
A taxpayer received a CP75 and calls the IRS to ask questions. There is a TC 420 with AIMS status code 10, which was last updated 18 days ago. This is the action the assistor should take
What is transfer the call to the correct number on the PBC Call Transfers Chart?
Use the "If-And-Then"' table in this IRM to assist in resolve the issue if research shows a refund has been generated and taxpayer says they did not receive the check or direct deposit
What is IRM 21.4.1.4.4 Refund Issued, but Lost, Stolen, Destroyed, or Not Received?
Refund with Return Integrity Verification Operations (RIVO) involvement may have a -R freeze on the module and this transaction code with this blocking series
What is TC 570 with blocking series 55555?