Paper Inventory
When E- freeze sets?
When a TC 977 / 976 posts to a module, but there is no TC 150 posted.
What form is used to consider MFT 29?
Form 5329
All income-based items (e.g., EIC, ACTC, taxable social security benefits, Schedule A deductions, etc.,) on claims involving an income change and recalculate the items, even if it was not addressed by taxpayer.
What CC we can use to confirm MFT 29 is created already?
CC IMFOLI
What we do if a paper case has -R freeze with RIVO and no TAS involvement?
Adjust the account to the Form 1040-X/ DUPF figures and use HC 4 to set the -K freeze.
Open an IDRS control to C#, AQC6X, A, AQC2, 1487877777
Send Letter 86C
How can the form be received?
With original 1040, form 1040X or loose.
What IRM is used if after 45 days from the posting of a TC 971 AC 129 account is without a corresponding TC 972 AC 129?
IRM 21.5.3.4.6.3 No Consideration Procedures
What transaction needs to be input to create MFT 29?
TC 971 with AC 144
For tax year 2015, the taxpayer filed a timely tax return. AUR timely assessed the taxpayer $3,000.00 before the ASED and RSED for tax year 2015 expired on April 15, 2019.The taxpayer made a subsequent payment on June 01, 2020, that overpaid the account by $200.00 and created a freeze on the module. A refund can be allowed if a taxpayer claim for refund is received on or before June 01, 2022, or if no claim was filed, a refund can be allowed by the IRS if initiated by June 01, 2022. No refund can be allowed after 2 years from the payment date, even if the transcript received date is before the 2-year period has expired.
Two-Year Rule
What MFT 29 do not support?
Source codes and Reason codes