AMRH 03
What IRM is used to identify AMRH 03?
IRM 21.2.4.3.34 Amended Return, No Original (03 E-)
What IRM is used to resolve AMRH 04?
IRM 21.2.4.3.35 Duplicate Return (04 -A)
What IRM is used to identify AMRH 09?
IRM 21.2.4.3.40 Additional Liability Pending (09 -R)
What IRM is used to resolve AMRH 16?
IRM 21.2.4.3.51.1 AM16 Resolution
What IRM is used to resolve AMRH 22 on Form 944?
IRM 21.2.4.3.57.2 AM22 Resolution - Form 944
What are the conditions for quick closure?
21.2.4.3.34 Amended Return - No Original (03 E-)
(2) For a quick closure, analyze, research, and close the case if:
(3) If TC 971 Action Code 270 is on the account showing the amended return was previously returned to the taxpayer, input TC 971 Action Code 002 to release the freeze.
What code is used to set the -A freeze?
REQ77, TC971 AC010
True or False: if the credit is from a true overpayment, we can release the refund no matter what.
False. We must verify the RSED has not blown before releasing refunds.
What codes designate a rolling payment? Where are they found?
A, P - next to the DLN.
Which CC's are used for researching return information?
21.2.4.3.57.1 AM22 Resolution
(4) Check IDRS with BRTVU/RTVUE along with TRDBV and MEF for return in formation.
What condition requires routing the case to Entity?
21.2.4.3.34.1 AMRH03 Resolution
(1) If a valid and invalid account need to be merged, route the case with documentation to the Entity Control function to merge the accounts.
If the TC976 has a G code, this means it's ______, and ________________.
Amended, and the figures are not available in IDRS.
What letter is sent to request a return if the actions taken do not resolve the case?
21.2.4.3.40.3 Unreversed TC570, No Return
(11) If, after all actions have been taken, the case is still unresolved, send Letter 112C requesting return.
If you can't determine where the payment should be applied, what should we do?
21.2.4.3.51.1 AM16 Resolution
(4) Contact the taxpayer using Letter 1687C
What is the quick close condition for this case type?
21.2.4.3.57.1 AM22 Resolution
(1) If there is an open IDRS control base with a pending adjustment or the freeze was previously released, close the case with the appropriate Activity Code.
If the freeze condition was caused by an issue other than a processing error, what action is required?
21.2.4.3.34.1 AMRH03 Resolution
Request copy of original return from the taxpayer.
If the return cannot be secured, and no payment was submitted with the return, which action is taken to resolve the unsettled condition?
21.2.4.3.35 Duplicate Return (04 -A)
(6) b. If a payment was not submitted with the return, input TC 290 .00 amount to release the freeze.
If an original return was CCC 3 or U coded due to missing signature(s) and no reply was received, what determines our next actions?
21.2.4.3.40.1 Computer Condition Code (CCC) 3 or U-Coded Returns (3) b or c.
Whether the RSED has expired or not.
If the credit disposition cannot be made, what are the two options for transferring the credit?
21.2.4.3.51.1 AM16 Resolution
(6) If credit disposition cannot be made, transfer the credit via Form 8758 or Form 2424, as appropriate.
What procedure is followed if the return belongs on a different module?
21.2.4.3.57.1 AM22 Resolution
(4)(c) If the return belongs on another module or account, reprocess the return and make necessary adjustments.
If an amended return (TC976/977) posts to an incorrect TIN/tax period and the account for which it was intended does not contain a TC150, what actions do we take?
21.2.4.3.34.1 AMRH03 Resolution (3)
What action do we take if an adjustment was input and the freeze has already been released?
21.2.4.3.35 Duplicate Return (04 -A)
Verify no further action is needed and close the case.
What procedures must be followed if the issue involves a loose Schedule H?
21.2.4.3.40.3 Unreversed TC 570, No Return
(7) ...follow the procedures in IRM 21.6.4.4.8.10, Schedule H, Household Employment Taxes, Received Without Form 1040, U.S. Individual Income Tax Return.
If there is no reply to the 1687C, what IRM are we directed to for URF and XSF information?
21.2.4.3.51.1 AM16 Resolution
(4) If no reply, transfer the credit ... as appropriate. See IRM 21.2.4.3.10, Applying Unresolved Credits for AMRH.
What letter does the IRS Send to an employer when they incorrectly file Form 941 with 944 filing requirements?
21.2.4.3.57.2 AM22 Resolution - Form 944
(4) The IRS sends Letter 4184C to an employer when the employer incorrectly files Form 941.