Reason Code
The reason code you would use when you are not making any changes on the account but releasing the -A freeze code
What is 099
The letter you send when E- has unresloved TPP issue
You must math verity the tax?
What is True
21.6.1.5.3(4)
What does Master File generate when a duplicate filing condition occur?
What is TRNS 36 & -A FREEZE
IRM 21.6.7.4.4
Multiple employees can input the merge?
What is False
One CSR should control all the cases and take care of the merge.21.5.2.3
TRUE or FALSE Reason code selection populates the explanation printed on the adjustment notice
What is TRUE
TRUE or False all accounts with -L are rerouted to exams?
What is False
Not correcting the entity on the primary account can result in a erroneous refund.
What is TRUE
IRM 3.13.5.118.1O IRM 3.13.122.10.6.1
What condition occurs when the taxpayer files two returns with the same exact tax information?
What is True duplicate
IRM 21.6.7.4.14
Before inputting an account merge, you must review the from account (the ITIN) to see if any modules have been dropped to retention.
What is True 21.5.2.3
TRUE or FALSE When sending a disallowance letter you do not have to input reason codes?
What is False, even when sending a disallowance letter you still have to input the reason codes to show what you are disallowing.
The form you attach with your E- cases when sending to lead
What is Form 1725 (routing slip)
You should transfer any previously refunds to the primary account.
What is True
PER 21.5.2.4.23.10
True or False: If there is no information on trdbv for the duplicate do not request the return.
What is False
IRM 21.6.7.4.4.1
What are no merge conditions?
What is When either account contains a Scrambled SSN, Mixed entity, TC 914, 916, or 918 (Z Freeze) 21.6.2.3.1.
What is False you input mark ups on Form 1040 or dummy 1040
Married taxpayers may file separate returns such as married filing separately, head of household, or single on or before the due date of their originally filed married filing joint return.
What is TRUE
PER 21.6.1.5.5
If CC IRPTR does not substantiate the request, what procedures will you follow "_____ _________"
What is No Consideration
IRM 21.6.7.4.4.1
You must check to see that an entity has been established under the Social Security Number before initiating the merge. If there is no entity on the master file, you will need to create one.
What is TRUE
PER IRM 3.13.5.117
If the Taxypayer is making a change to Schedule E which reason code would be used.
What is 018
The command code you use to see the exam status
What is AMDISA
When both spouses previously filed a separate return, you don’t have to extend the ASED.
What is FALSE
PER 25.6.1.9.4.4
True or False: Systemically identified and closed duplicate returns are identified by TC 971/142
What is TRUE
IRM 21.6.7.4.14.1
When do you send a Form 4442 to get the ITIN REVOKE?
What is When the merge has been completed or determination has been made that no merge is required. Per IRM 3.21.263.8.6.