Lessons 1-3
Initial processing at a Submission Processing Campus
What is PIPELINE
ES discrepancy notices may also have these
What are MATH ERRORS
This person(s) may sign a minor child’s tax return
What is A PARENT
This is issued to independent contractors as a record of the income they received from a business
What is FORM 1099
This TPNC states "we changed the amount of total income on your tax return because there was an error in the computation"
What is TPNC 141
The name of the three-digit code that identifies an error on a tax return
What is TAXPAYER NOTICE CODE
This math error notice informs the taxpayer of a reduced credit elect amount
What is CP 10
Do not do this for a missing signature if the return states "Process as Original"
What is CORRESPOND
This is the first line of the tax return related to the assigned TPNC
What is POINT OF ERROR
The TPNC assigned when the amount claimed as Child Tax Credit and/or Additional Child Tax Credit was changed on a return because there was an error computing or transferring the correct amount from Form 8812
What is TPNC 628
This identifies the information as Official Use Only which is classified and may not be shared outside the Service Center
What is a POUND SIGN (#)
These inform the taxpayer of ES payments or credits claimed on the return that do not match the amount posted to the account
What are ES DISCREPANCY NOTICES
This needs to be done in addition to correcting the name, if the name on the account is incorrect and the taxpayer will not be able to cash the refund check
What is PREVENT THE REFUND FROM GENERATING
This occurs when divorced or separated taxpayers divide their joint property, and each claims a specific portion on their individual tax return
What is A COMMUNITY PROPERTY ALLOCATION
This TPNC is assigned when the refundable credits are changed on the return because the amount was incorrectly calculated by the Taxpayer
What is TPNC 733
This research tool provides a collection of databases, including IRMs, Job Aids, Publications, Tax Forms, and Document 6209
What is Servicewide Electronic Research Program (SERP)
If there is a correction made to the NRPS-selected notice, a change to this may also be needed
What is INFORMATION or ASSOCIATED NOTICE
Three types of filing periods a taxpayer may use
What are 1. CALENDAR YEAR; 2. FISCAL YEAR; 3. SHORT YEAR
This is requested by the taxpayer that all or part of the overpayment shown on the return is to be applied to the next year as an estimated tax payment
This TPNC states "We changed the monthly contribution amount on Form 8962, Premium Tax Credit, because you incorrectly calculated it in Part 1 - Annual and Monthly Contribution Amount"
What is TPNC 784
These are the three components of Notice Review
What are #1 THE TAX RETURN, #2 THE TAX ACCOUNT and #3 THE COMPUTER PARAGRAPH NOTICE
These are the four types of settlement notices
What are 1. SETTLEMENT NOTICES 2. INFORMATION NOTICES (ASSOCIATED) 3. IDRS NOTICES (COLLECTION) 4. CAMPUS NOTICES (INTERNAL)
The 10 areas of the return Notice Review must verify
What are 1. DLN; 2. SSN/ITIN; 3. NAME and ADDRESS; 4. RETURN RECEIVED DATE (RRD); 5. TAX PERIOD; 6. SIGNATURE(S) ON THE RETURN; 7. RETURN AMOUNTS – AGI, TXI, TAX; 8. PENDING TRANSACTIONS; 9. FREEZE CODES; 10. TAXPAYER CORRESPONDENCE
These four things indicate that the return is filed for a deceased taxpayer
What are 1. DECEASED or DIED written on the return; 2. FILING AS SURVIVING SPOUSE or similar notation is on return; 3. SIGNATURE OF SOMEONE OTHER THAN THE TP followed by executor, executrix, or representative; 4. A Form 1310 or court documentation is included with the return
This TPNC is assigned when ERS TE's change the amount claimed as Earned Income Credit (EIC) on a tax return for being figured or entered incorrectly on the return
What is TPNC 285