Disclosure for Minor dependents
What age is considered a minor dependent?
Under the age of 18
True or False?
An example of non-tax related identity theft is a taxpayer losing their wallet
True
Form 14039
Is Additional Authentication Required?
Yes
IRM 25.23.2.9.4.1
Inform the taxpayer that at any time they can file their return by paper. Inform the taxpayer that if they do not receive their re-issued IP PIN letter within 21 calendar days. Filing by paper would be the only option if the taxpayer does not meet requirements to have IP PIN reissued. A paper return with a missing or incorrect primary and/or secondary taxpayer IP PIN is subjected to additional review for identity verification, which will delay return processing and issuance of any refund that may be due.
Is a minor required to complete the authentication?
No, a parent or legal guardian may complete the authentication process.
Is it required to access the account when call is for non-tax related identity theft?
Review and research of the taxpayer’s account is not necessary if non-tax related identity theft guidance is the only issue the taxpayer is experiencing.
It is important to identify the issue and/or the reason the taxpayer is calling (IP PIN issue, balance due notice, refund offset, rejected e-file, other open issues, etc.) and follow those IRM guidelines.
Is it required to access the account for tax related identity theft?
Yes, you must access and research the account for tax-related IDT claims
On a married filing joint account can the spouse request an IP PIN for both taxpayers?
No...
An IP PIN is assigned to an individual TIN only. Joint taxpayers may only request for their own IP PIN to be re-issued. If they are calling to obtain their spouse’s IP PIN they must meet criteria for Third party authorization in IRM 21.1.3.3. IRM 25.23.12.6(2, Reminder)
What command code is used to verify the identity of parent or legal guardian of a minor dependent?
DDBKD
25.23.12.2
Verify the identity of the parent or legal guardian using IDRS command code DDBKD under the dependent TIN to confirm the caller is the parent or legal guardian of the minor dependent
Is it necessary for taxpayer to file Form 14039?
No, it is not necessary to file Form 14039 when calling about non-tax related issues if the taxpayer opts in to IP PIN program
25.23.12.3
What is the timeframe from processing an identity theft claim?
120 to 582 days
25.23.12.4
most cases are resolved in 120 days or less but due to extenuating circumstances caused by the pandemic our identity theft inventories have increased dramatically. On average it is taking us 582 days to resolve identity theft cases.
If the taxpayer is unable to use self-help options and does not receive letter within 21 days, what are the taxpayer's options to file return?
File by paper
25.23.2.9.4.1
Inform the taxpayer that at any time they can file their return by paper. Inform the taxpayer that if they do not receive their re-issued IP PIN letter within 21 calendar days. Filing by paper would be the only option if the taxpayer does not meet requirements to have IP PIN reissued. A paper return with a missing or incorrect primary and/or secondary taxpayer IP PIN is subjected to additional review for identity verification, which will delay return processing and issuance of any refund that may be due.
What authentication procedures do you follow for parent or legal guardian of a dependent who is no longer a minor?
Third Party Authentication
21.1.3.3
What is the best way for a taxpayer to protect their identity?
Participating in the IP PIN Program
Opting-in or applying to participate helps prevent the misuse of their Social Security number on any future federal income tax returns filed. An IP PIN helps the IRS verify a taxpayer’s identity and accept their electronic or paper returns.
What TC and AC are input for Initial Allegation or Suspicion of Tax-Related Identity Theft ?
TC 971 AC 522
25.23.12.4
What letter is used to reissue the IP PIN and how long does the letter take to receive?
4869c and 21 days
25.23.2.9.4.1
Inform the taxpayer that we can re-issue their IP PIN via a Letter 4869C normally within 21 calendar days by mail
Under parent/legal guardian's TIN indicate pass/fail and dependents TIN, name, and DOB
Under dependents TIN indicate parent's name and TIN used for authentication
25.23.2.2
When closing non- tax related identity thefts calls what information should be provided to the taxpayer?
Advise the caller to use the identity theft toll-free number (800-908-4490) for all subsequent calls regarding non-tax-related identity theft. The hours of operation are 7:00 a.m. - 7:00 p.m. Monday - Friday. Taxpayers calling from Alaska and Hawaii adhere to Pacific Time frames. International caller would call 267-941-1000 (not toll-free) Monday through Friday, between the hours of 6:00 a.m. - 11:00 p.m. EST for all subsequent calls regarding non-tax related identity theft.
25.23.12.3
True or False?
We can reissue and IP PIN when the taxpayer opts in for the current year?
False, we cannot reissue IP PIN
25.23.2.9.4.1
If the taxpayer opted in within the current calendar year, ENMOD/IMFOLE will contain a TC 016 with the unique DLN of 28263-777-77777-Y with a cycle posting date starting with the current calendar year (Y signifies the year digit.)