Is It My Baby
The case must be active on CII prior to ____________ to prevent the case from remaining in suspense in the gaining employee’s queue.
What is Reassignment?
21.5.1.5.2
Three
What is the maximum number of reasons codes?
TCD 0256
The presence of this freeze code tells us a math error was recently set.
What is -G?
21.5.6.4.14
Reason for the disallowance, amount of the claim, appeal right, right to file suit
What are things you must include in 105C/106C letters?
21.5.3.4.6.1
We can record the correct "tax shown on the return" amount via IDRS command code ADJ54 using this item reference number
What is 871?
IRM 20.1.2.2.6.2
1725
What is a routing slip?
The fourth RC position on CC ADJ54 is reserved for this.
What is a penalty reason code?
TCD 0256
This notice informs taxpayers that changes made resulted in a balance due.
What is CP11?
SNIP
Do this to verify your letter has the correct fill-ins and composed paragraphs
What is preview your letter?
21.3.3.4.16.3
This identifies issues that require a referral to the Examination Classifiers prior to allowing a taxpayer’s claim
What is CATA criteria?
IRM 21.5.3-2
LSFM, DSTR, CFWD, PHZ1, MEFS, MEFP, RFIQ, DUPF, DAUD, FTHB
What are categories we don't work?
Or What should be reassigned?
Error Trend Alert: What Category Are You Working?
Cascading results from an adjustment that alter other items by the change made.
What is a ripple effect?
21.6.7.4.1.3
Command codes used to verify figures in column A of Form 1040X
What are TXMODA & IMFOLR?
21.5.3.4.5
This "C" letter explains the math errors on the individual tax return filed. May include a processing error, improper deduction, filing status, or other changes to the return.
What is 474C?
See SNIP
This command code is an extension of the DUPOL database which is used for TIN validation. Usable for current tax year and two years prior
What is DDBCK?
IRM 21.6.1.7.2
Common reasons for doing this are examination involvement, AUR, and audit reconsideration.
What is reroute?
Error Trend Alert: Routing Cases
012
What is business income or loss?
21.6.7-1
Do this on the account if the total tax is greater than the taxpayer reported
What is set a math error?
21.5.4.5.1
916C
What is No Consideration?
SNIP
Part IV of Schedule 1A is used to determine if taxpayers are eligible to take a deduction for this item when its final assembly was in the United States
What is car loan interest?
IRM 21.6.4.4.3.3 & Schedule 1A
If ___________ is attached to Form 1040X or amended Form 1040, you must reassign the case to Kansas City for processing.
What is correspondence?
Error Trend Alert: What Category Are You Working?
156
What is Qualified Business Deduction (QBID)?
21.6.7-1
Form Instructions, publications, and AMS
Where are the worksheets?