What Attribute or Defect
Am I?
Am I?
I should be coded if the CSR edits and clears the taxpayer's Form 1040(X) for Submission Processing?
What is attribute 622?
Scenario: Form 1040X filed with changes to Schedule E
Action: CSR used reason code 012
What is attribute 686?
What should be input if the Form 1040X is routed to AUR?
What is 971/015
IRM 21.3.1.6.52.2
I processed a Form 1040X with the phrase "NOL" and "Net Operating Loss" Carryover case
What is No
IRM 21.5.3.4.8
Tax assessed by the ASED results in a barred assessment. True or False
What is False
Tax not assessed by ASED results in barred assessment.
Scenario: Form 1040X received with no signature: Action: CSR sends a "C" letter to the taxpayer to request their signature.
What attribute should be coded for the CSR's action to contact the taxpayer?
What is Attribute 104
The CSR did not include the received date of the original/amended return in a 105C disallowance letter
What is attribute 702?
Withholding was reported as an Estimated Tax payment on the original return and can be verified on CC IRPTRL
Should we adjust the Form 1040X or send a "C" letter and advise the taxpayer to file a Form 1040X ?
What is "Y"?
IRM 21.6.3.4.2.2
I used all ripple effect reason codes in the adjustment
What is NO
IRM 21.6.7.4.1.3
A TC 150 with blocking series 92 indicates what?
Form 8379 Injured Spouse Claim was filed with the original tax return
Scenario: The CII case met the criteria to be closed as "MISC".
The CSR closed their base and did not close the case as "MISC"?
What is defect for Attribute 714?
The CSR adjusted the secondary taxpayer's Schedule SE income and SE tax instead of the primary taxpayer as requested on the Form 1040X
What is Attribute 542
I should be used when processing claims for the clean vehicle credit? Hint: tool
What is the VIN Lookup tool
I manually issued a letter with the adjustment and used a hold code 3
What is "Y"
IRM 21.5.2.4.15
An electronically signed signature is not acceptable.
True of False
What is True
The CSR did not input 8962 data into the PTC calculator?
What is a defect for Attribute 617?
IRM 21.6.3.4.2.12.6.1
The taxpayer filed a 1040X with a penalty abatement request for the estimated tax penalty. The CSR processed the 1040X and closed the case.
What is Attribute 003
Schedule K-1 received; tax decrease $40,000
Should we adjust the account, send to CAT-A or send a "C" letter to request supporting documentation?
What is "Y" we should adjust the account
CAT-A criteria is for Schedule K-1 tax decrease $50,000 or more
IRM 21.5.3-2
I input an amended claims date on all adjustments.
What is "N"
IRM 21.5.3.4
If the taxpayer did not respond to a request for missing information what should you do?
What is no consider the claim
Follow No Consideration Procedures
IR 21.5.3.4.6
I should be coded as "Y", If the CSR closed their case within the 120-day, Form 1040X timeframe.
What is attribute 913?
Note: We do not give a defect for this attribute if the CSR does not close within the 120 day timeframe
The CSR issued a 143C letter to request the taxpayer's signature; however, the amended Form 1040 that was attached to the 1040X was signed.
What is Attribute 707
CC DDBCK: If EIC is not affected or is being decreased, I should input (EICP) and enter the claim amount. T or F
What is False:
EICN and enter "0" for the claim amount
IRM: 21.6.1.7.2
I input an adjustment to allow the Sick Leave and Family Leave credit/Form 7202 and the taxpayer had no self employment income?
What is "N"
IRM 21.6.3.4.2.15(4)
Self-employed individuals, who have self-employment income and report self-employment tax on Schedule SE , Self-Employment Tax, can claim the refundable credit on Form 7202
FLASH should not be entered in the Feedback Summary if the CSR adjusts the tax below zero and the account will go unpostable
What is False
Quality Gram 116