1) Perform required and additional authentication on the parent or legal guardian of the dependent, 2) Verify the identity of the parent or legal guardian using IDRS command code DDBKD to confirm the caller is the parent, then 3) conduct Required Taxpayer Authentication with the parent/legal guardian, on the dependents TIN using the IAT Disclosure
What is Parent or Legal Guardian calls regarding their dependent’s IP PIN or were unable to retrieve their dependent’s IP PIN? IRM 25.23.2.9.4.1
What is Exam Employee Group Code EGC (1XXX or 2XXX only) IRM 21.5.10-1
What is a W-7 Application timeframe?
IRM 3.21.263.8.3 Inquiries Regarding Status of Application
What is Verification of Non Filing for current tax year IRM 21.2.3.5.9.2
What is paper check is not received within 5 weeks from the date of the TC 846, the taxpayer should contact us again and a refund trace will be initiated. IRM 21.4.1.5.7.1
Taxpayer Identification number, Name, Current address, and DOB.
What is required Authentication? IRM 10.10.3.3.6
What is -R Freeze with a TC 971 AC 122
What is a Direct Deposit Refund trace request ?
IRM 21.4.2.4 Refund Trace Actions
What are Mandatory Use of Interactive Tax Law Assistant (ITLA) 21.1.1.4 Communication Skills
What is ERS status 421/422/423/424?
IRM 21.4.1.4.1.2.6
What is Disclosure Guidelines for ITIN Data? IRM 10.10.3.3.1
What is -E Freeze IRM 21.5.6.4.10
What is Form 4506 Request for Copy of Tax Return.
What is No promised wait time provided before returning to the call.
IRM 21.1.1.4 Communication Skills
What is an Offset Bypass Refund (OBR)
IRM 21.4.6.5.11.1.
What is Form 56 Notice Concerning Fiduciary Relationship
What is Automated Underreporter (AUR)
What is Unpostable Condition 126 or 147?
What is The Protecting Americans from Tax Hikes Act of 2015 (the PATH Act)
IRM 21.5.6.4.5.1
What is an ATIN?
IRM 3.13.40.2. Characteristics of an ATIN
Who are
1) The person who signed the return,
2) The Minor,
3) A parent if the return includes earned Income. IRM 11.3.2.4.10 Minors
1)The taxpayer must have filed a tax return; 2) the assessment remains unpaid or the Service has reversed tax credits that the taxpayer is disputing; 3) The taxpayer must identify which adjustments he/she is disputing; 4) The taxpayer must provide new additional information that was not initially considered; 4)There was an IRS computational or processing error in assessing the tax.
What are the criterias for a Reconsideration? IRM 4.13.1.4 Criteria for Reconsideration
What is an Injured Spouse Claim? IRM 21.4.6.5.2
What is Status 5 in FFINQ?
IRM 21.4.1.4.1.2 Return Found/Not processed.
Which famous company that makes crystal things, makes the 2,688 crystal triangles that are on the NYE ball in NYC?
Waterford Crystal