Refund Resolution
If the timeframe for 202112 paper filed return or Form 1040X has been met and there is no record that it was received. This is the information that we provide.
If the taxpayer is requesting a status on their tax year 2021 return, DO NOT advise to refile. Apologize for the delay and advise the taxpayer that we are working returns in the order that they were received. Provide the taxpayer with the irs.gov web address “www.irs.gov/covidstatus ” to check the current operational status due to Covid-19. Advise the taxpayer to allow 16 weeks from the date of their call to check back on the status of their return.
Per IRM 21.4.1.4.1.1
A Taxpayer's account has an open UPC 126/0. No TPP notice was issued or received by the Taxpayer. This is the first time the Taxpayer has called. What action do you take?
Advise the taxpayer to visit the ID Verify website at www.idverify.irs.gov to authenticate their identity. ID Verify is safe and is the fastest option to complete authentication. ID Verify no longer requires the control number on the letter to attempt authentication.
Remind the caller they must have the following documents when they call or access the website:
Per IRM 25.25.6.6
This form is required when speaking with an IRS employee.
What is Form 11377-E.
Per IRM 21.1.3.8.
If a Taxpayer has not filed a prior year return, what must they use for their prior year AGI in order to electronically file?
What is they must enter zero (0.00) for their prior year AGI.
Per IRM 21.2.1.39 (9) "special circumstances"
This is the IRM that we should follow if Taxpayers want o electronically pay their federal taxes including their current Form 1040 balance due.
What is IRM 21.2.1.48.
Per IRM 21.2.1.48 (1).
Taxpayer says Form 8379 was filed with his/her original return and no refund was received. The TC 150 is blocked 92, the Form 8379 allocation has been worked and a tax or TOP offset has occurred. These are the actions that we take.
What is, if you work at a remote call site and you don't have access to CIS to view the Form 8379 Allocation Worksheet or do not work injured spouse allocations, transfer the call to Application 35 using ACD = 92035 or IUP = 1035 DO NOT transfer the call if the taxpayer is simply asking about the status of their claim
Per IRM 21.4.6.5.2
A call shows a TPP indicator in the Disclosure Tool without any other indicators. Is additional authentication required?
What is No.
Per IRM 21.1.3.2.3
When accepting a four digit transfer Pin, this is the information that a CSR should request.
What is the TIN and whom they are speaking with, complete name and the purpose of the call/contact.
Per IRM 21.1.3.2.6 (1)
These are the AQC indicators.
What are A TC 971 AC 140, TC 971 AC 122, TC 971 AC 128 (TC 971 AC 128 with MISC field "AQCPTC191" or "AQCPTC195") OR open control to IDRS number 1487877777 with an activity field of "AQC6X" or "AQC6XATAO.
Per IRM 21.5.6.4.35.3.1(5) second box
A Taxpayer requests their Installment Agreement Status and it is status 60. Do we transfer this call?
What is if the account is in good standing (status 60) and the caller is not requesting a payment change, skip payment or a date change, the caller does not need to be transferred to ACS.
PER IRM 21.1.1.3.1
This freeze code is set when the Statute of Limitations for a refund has expired. Tax modules with this freeze code generally have a TC 820 to transfer the overpayment to Excess Collection when the overpayment is on a delinquent original return.
What is a -B Freeze
Per IRM 21.5.6.4.4
This IRM should be referenced when research reveals multiple returns have been submitted and all are UPC 126/0 and the Taxpayer states that they did not file a tax return.
What is IRM 25.25.6.5.2.3 Multiple Returns and the taxpayer Did Not File Any of the returns.
Per IRM 25.25.6.5.2.3
For Third Party Designee Authentication, if the caller states that they have lost, forgotten or misplaced their PTIN these are the actions we should take.
What is have the caller contact the vendor at:
Per IRM 21.1.3.3.1.
This is the publication that Taxpayers who are victims of Identity Theft should be referred to.
What is Publication 5027.
Per IRM 25.23.12.2
A Taxpayer requests the balance due/payoff amount (except accounts in status 22/26) to full pay the balance now. After providing the amount, what do we advise them?
What is there may be other factors that can impact the account balance (e.g., unpaid IA user fee, payment sent in that has not been applied yet, etc.), that are not reflected in the payoff amount.
Per IRM 21.1.1.3.1.
On CC ERINV the Taxpayers account shows ERs status 323 and a DLN that starts with 29.This is the fax number that should be provided to the Taxpayer.
What is 855-309-9361.
Per IRM 21.4.1.4.1.2.6
When sending 4674C letter to a Taxpayer that has identity theft, what are the correct return address and signature codes to use in the Letter?
What are TP and KA.
Per IRM 25.25.6.6.3.1 linked from IRM 25.25.6.6.3.
This is the statement that we provide to a DOHD Taxpayer that uses the Federal Relay Service requesting account related information.
What is "Since you have placed this call with the assistance of a Relay Service Operator (RSO), we assume that in doing so, you have consented to the disclosure of your return information to the Relay Services Operator to the extent necessary to assist you with your question."
Per IRM 21.2.1.56
This is the Form that anyone other than a surviving spouse must file with a decedent Taxpayer' return in order to receive a refund.
What is Form 1310.
Per IRM 21.6.6.2.20.2
When using RCA for a First Time Abatement, this is the oral statement authority amount.
What is there is not an oral statement authority amount.
Per IRM 21.5.2.4.9.2 (5).
The Taxpayer's return shows an open UPC 147/0 open past 8 cycles. What is the timeframe that we would provide and why?
What is advise them not to call back before 12 weeks as no information will be available.
Per IRM 21.4.1.4.1.2.1
This is the address to provide to the Taxpayer when they received a 5747C and cannot go to a TAC office (live to far away, etc).
What is Internal Revenue Service, 3651 S IH 35, Stop 6579 AUSC Austin, TX 73301.
Per IRM 25.25.6.6.6 box 2.
After establishing the third-party authorization is valid for the account, you must validate the POA/TIA by performing an abbreviated authentication process on the caller’s SSN following these procedures.
What is verify their TIN and DOB.
Per IRM 21.1.3.3
This form must be prepared when a missing payment cannot be found after performing complete account research.
What is Form 4446.
Per IRM 21.5.7.4.2.
This Transaction Code reflects that an OIC has been accepted.
What is TC 780.
Per IRM 21.5.6.4.5.0.