TPRQ
Most common letter used in TPRQ cases?
96C
What transaction codes indicate TPP involvement on an account? (4 responses)
- 971-124
- 971-129
- Open UPC 126-0
- MFT32
When do we work FS changes from MFS to MFJ?
Only when one taxpayer has previously filed.
What are the three basic disclosure questions?
1. Name(s) as it appears on the tax return
2. Current address
3. DOB
Where and to who should we report any computer or power issues??
Directly to the manager, preferably via phone (leaving a message) or via email.
Do you need a 1040X to process F5329?
No, a F5329 received as a loose form, can be processed without a 1040X.
1040X received, TC 971-129 posted over 45 days ago, no TPP letter has been issued. How do you work the case?
Per IRM 21.5.3.4.18.2 you must issue Letter 5071C . and release the -A freeze. You cannot take action on the account even if the original return has posted.
45 days
Mention at least two RIVO indicators.
1. TC 971-134, 052, 122, 140
2. CP 05, 4464C, 2644C, 2645C, CP 05A
3. TC 971-199 with MISC < AMWEX60033 REFEFDS
When do we have to complete SETR?
Tuesdays, for the whole week.
Per IRM 21.3.3.4.8.2.1 If the correspondence is can't pay, won't pay, or will pay later, regardless of the account status the case is sent to Compliance Service Collections Operations.
To what address is the TPP letter sent?
The TRDVB address.
1040X received on 5/6/2026 requesting FS change from MFJ to MFS. Can you process request?
No, per IRM 21.6.1.5.5 Disallow all claims postmarked after the due date or extended due date
What is the name for the documents you need to complete an RCA?
Brown Folder
Where can you find your weekly schedule?
WFO
F83b is received for TY 2026. Is a push code 930 required?
No, per IRM 21.3.3.4.12 if no TC 150 has been posted, push code procedures are not needed.
When can you work a case where the account has TPP indicators?
When the indicators are on a tax year following yours. Example: Account has TPP indicators for TY 2025 but your 1040X case belongs to TY 2024.
What is the processing timeframe for a UPC that affects the TC 150?
The entire process for the return to post could take up to 16 weeks
Why are disclosure errors given?
A disclosure error is not just for providing information without authentication. It can also be given because you did not complete disclosure properly and proceeded to complete HR without completing basic disclosure.
TPRQ case received without TIN 000-00-0000 or N/C AAAA. What can you do?
Research for correct TIN, input correct entity information on CII and work case accordingly. If information is not found and you are unable to assign case to correct TIN, leave a note on AMS stating you were unable to find the information and close the case no action.
For a paper case with TPP involvement, when do you send letter 288C?
If the taxpayer files an amended return and the original return and/or another year’s return is still unresolved with TPP involvement, and there is no E- freeze or a TC 971 AC 129 present.
TC 150 processed. 1040X is received requesting changes to tax and credits. There is a W/H mismatch indicator on account TC 971 AC 123 MISC 1040X INC MISMATCH. Do you send a 324C requesting W/H verification?
No, because the changed being requested are not related to the incorrect W/H that was already approved on the original return.
If TP calls requesting a transcript. When do you complete HR disclosure?
When there is and IDT indicator or transcripts are not being sent to the address on file.
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