EIN
Duplicates
94XX
Payments and Deposits
Disclosure
100

This IRM is used to verify a caller when they are requesting the 147C letter. 

What is 21.7.1.4.7.1?

100

This IRM tells you how to resolve a duplicate condition that occurs when the taxpayer files two returns for the same tax period with the same information on both returns and no tax change is required.

What is 21.7.9.4.1.3?

100

This IRM provides the necessary procedures when processing a Form 941-X, claim for refund. 

What is 21.7.2.4.7.6.2? 

100

This IRM tells you how to resolve a response to a CP267 notice. 

What is 21.7.11.4.9?

100

This IRM provides the procedures for BMF disclosure.

What is 21.1.3.2.3?

200

This IRM lists a chart that explains the reference numbers provided to callers who get an error code when applying online. 

What is 21.7.13.3.4.1?

200

This IRM tells you what to do if a duplicate return is not attached to an open CIS case with a trns193 package. 

What is 21.7.9.4.1.2? 

200

This IRM provides the procedures for processing a Form 941-X, adjusted tax decrease. 

What is 21.7.2.4.5.6.1?

200

This IRM provides the electronic methods of payments available to taxpayers. 

What is 21.2.1.48?

200

This IRM tells us how to proceed with high risk disclosure.

What is 21.1.3.2.4?

300

This IRM is where you can find the fax/mail information for sending SS-4 applications. 

What is 21.7.13.7.1? 

300

This IRM give instructions on how to reprocess a return that was coded as a DUPF on an incorrect tax period/EIN. 

What is 21.7.9.4.1.1?

300

This IRM tells you how to process a Form 941-X tax increase. 

What is 21.7.2.4.7.6.3?

300

This IRM explains the input of a credit transfer on IDRS. 

What is 21.5.8.4.1?

300

Use this IRM to authenticate a POA. 

What is 21.1.3.3? 

400

This IRM lists the addresses to provide to callers who have to write in to request a change to their primary name line or entity type. 

What is 21.7.13.7.2.2?

400

This IRM tells you how to resolve the -A freeze on a DUPF case where the duplicate return is determined to be an amended increase/supplemental return. 

What is 21.7.9.4.1.4?

400

This IRM is used to address the penalty on an interest free tax increase. 

What is 20.1.4.21.5?

400

This IRM provides the deposit requirements for the 94X series. 

What is 20.1.4-4?

400

This IRM provides the essential elements for a 2848/8821 to be considered valid. 

What is 21.3.7.5.1? 

500

This IRM lists the prefixes for EINs that tell us how/where the EIN was assigned. 

What is 21.7.13.2.4?

500

If the return is filed under the IRC 6020(b) program and the Taxpayer files a 94X to report the correct figures, use this IRM to resolve this case. 

What is 21.7.9.4.1.6? 

500

This IRM is used to determine if a claim for refund on a tax decrease meets Exam/Cat-A criteria. 

What is 21.5.3-2? 

500

This IRM give the de minimus guidelines for deposit requirements. 

What is 20.1.4.6?

500

Authenticate a third party designee using this IRM. 

What is 21.1.3.3.1?

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