CATEGORY 1
This command code displays Master File entity data including SSN, name controls, date of birth, cross-reference spouse information, and merge transactions for a specific TIN.
WHAT IS CC INOLE
The IRS will assign this, when unable to identify a valid or correct TIN, during processing of a return, what will the IRS assign.
what is an Internal Revenue Service Number (IRSN)
Before disclosing information on accounts involving multiple entities, mixed periods, cases involving open ID Theft or MFT 32 accounts you must complete this type of disclosure.
Required and High-risk authentication
This IAT Tool is required to perform basic and additional authentication.
Disclosure
What's a shark's favorite sandwich?
Peanut butter and jellyfish!
A parent calls to check the status of a minor's return this will allow you to disclose information
If the return has earned income, information may be disclosed to the parent
When using the Transcript Delivery System (TDS), what delivery option is available for an IMF taxpayer living in the U.S.?
What is Postal Mail
Which Form can be used by a third-party to obtain authorization to access account information?
what is form 8821, form 2484
How is a Power of Attorney (POA) different from other third party authorizations?
It allows the representative to act as the taxpayer and represent them before the IRS
How do you make a tissue dance?
Put a little boogie in it.
On a Form W-7, when including a delegate, one of the acceptable delegate relationships to the applicant is...
What is a Parent
Certain individuals may receive return information on a deceased individual's accounts.
An administrator, executor, or trustee of an estate
Oral disclosure consent (ODC) can be obtained from either a taxpayer or a POA only for _______________, as shown on IDRS.
Open account issue
The caller is a first-time filer and the return has not completely processed or has been rejected. You asked the four required probes, what other information will be used to verify disclosure?
Refund amount and filing status
. How much room is needed for fungi to grow?
A. As mushroom as possible.
A Certifying Acceptance Agent (CAA), calls about the status of an ITIN application your response is.....
Refer caller to the signed CAA agreement and advise the caller to call the number listed in the agreement
This information must be secured from the caller and compared to the information on the W-7 Application View screen in RTS.
What is the Name, name at birth, date of birth, country of birth, country of citizenship, previous TIN, type of supporting documents
This command code is accessed to research the Centralized Authorization File (CAF) for a representative's authorization.
What is CC CFINK
The taxpayer requests a return transcript. The account shows an unresolved identity theft indicator and after authentication the assistor determines that taxpayer is the owner of the transaction code (TC) 976 information. What action should the assistor take?
Using TDS assistor can generate a tax return transcript for taxpayer return using the TC 976 Document Locator Number (DLN)
What do you call a belt with a watch on it?
What do you call an alligator wearing a vest?
A waist of time.
An investigator.
A person called to inquiry about status of an ITIN application. After you compared RTS data with the information provided by the caller, you determine the caller is not authorized to receive information. This is your response.....
Advise the caller that information being requested will be sent to the address of record
IWhile performing disclosure you are unable to verify the ITIN required fields on RTS, you will need to inquire about two or more additional entries from the W-7 application. Which of the following entries can you ask?
Country issuing documentation and date of entry
To authenticate the Third-Party Designee, the caller needs to provide this information
Taxpayer name, TIN, tax period, form and designee's PIN or PTIN
Disclosure on Calls with Taxpayer Protection Program (TPP) involvement received by a non TPP Contact Representatives require this kind of authentication, unless
Basic disclosure authentication unless there are other account conditions requiring additional authentication
What has more lives than a cat?
How do birds fly?
A frog because it croaks every night.
They just wing it!