AMRH
This form is used to process a Manual Refund request and must be signed by the Manager
What is Form 5792
An offset debt from a fling status 2 “I want my portion of my refund”…
What is an Injured Spouse Claim?
RFSCDT
What is the Refund Statute Control Date?
They are not offered the option of initiating their own refund trace online but must call the toll-free line and speak to an assistor.
Who is Married Filing Joint taxpayers (MFJ)?21.4.1.6(6) - Internet Refund Fact of Filing (IRFOF)
This letter is used when information is needed to complete the processing of the original return.
What is a 12C letter
This letter is sent when you have a deceased taxpayer account and you need additional information to release the refund/overpayment.
What is a 18C letter?
This is required when a tax debt or Box 12 is checked on Form 8379 indicating a new address
What is a Manual Refund?
This is caused by a duplicate return (TC 976/ TC 977) posting to a module which already contains an original return (TC 150).
What is a ST-04 (Duplicate Return)-25.6.1.11.1.4.2.4
This Command Code inputs the trace to IDRS using CC CHKCL if oral statement criteria is met, or sends a Letter 129C, Refund Inquiry; Form 3911 Required, with Form 3911, Taxpayer Statement Regarding Refund, to the taxpayer (CC CHKCL is input when the taxpayer returns the Form 3911).
What is CC CHCKL? IRM 21.4.2.3 (1b) Refund Trace Process
This IAT Tool generates a 4364C letter
What is the X-Mend Tool?
Caused by a credit balance module with an unreversed TC 570. On IMF modules, a TC 570 will generate and set a freeze if computer condition code 3 is present.
IRM 21.2.4.3.40(1)-Additional Liability Pending (09 -R)
What is an AM09?
This letter is issued when Form 8379 is not signed
What is a 3179C letter?
DAILY DOUBLE
This occurs when the taxpayer identification number (TIN) owners return with a tax greater than zero was removed (zeroed out) or was not assessed and the Assessment Statute Expiration Date (ASED) has expired. IRM 25.25.13.7
What is a Barred Assessment?
This Form is sent when a check is older than one year. IRM21.4.2.3(e) Refund Trace Process
What is Form 13818? “Limited Payability Claim Against the United States for the Proceeds of an Internal Revenue Refund Check?"
Hold Codes 1, 2, and 4 sets this freeze.
What is a -K Freeze?
DAILY DOUBLE
(John A Doe and Jane B Smith) The F5792 second name-line should look like this when it is a joint return with different last names and both taxpayers are deceased.
What is John A Doe DECD & Jane B Smith DECD?
What is a 916C letter?
This transcript is caused by a module that includes TC 610, a credit balance, and certain Collection closing codes.
What is a ST-26 (TC59X/Credit Balance)-25.6.1.11.1.4.2.16?
The claim has been initiated with the Bureau of Fiscal Service (BFS) and this is the STATUS until the final disposition is received from BFS.
What is status (B)? IRM 21.4.2.3.3 (4) Form 8599, Request for Missing Information Regarding Refund
This freeze code generated when an original return posts with missing information.
What is the I- Freeze.
These transcripts generate when a TC 640 (Advance Payment) posts and one of the following conditions exist:
What is AM11 -F Advance Payment IRM 21.2.4.3.43
CCSUMRY, CCTRDBV, and CCRTVUE
DAILY DOUBLE
This transcript generates for IMF/BMF tax modules where a TC 610 has posted or more than one TC 610 payment in the tax module with no TC 150. If more than one TC 610 payment is posted in the module, the transcript will generate based on the last posted TC 610 payment or the return due date, whichever is later.
What is ST12 (Credit No Return)
These undeliverable type checks will not set an S- freeze after 12/31/2020, third round after 12/31/2021.
What is Undeliverable EIP? IRM 21.4.3.5.3 (4) Exception
The -A freeze is set by the post of these transaction codes.
What is TC 976, TC 977, TC 971 AC 010, and 971 AC 120