Added procedures if response to authentication letters is attached to CIS case, to route case to RIVO. (8) IRM 21.5.6.4.9.1 Added letters 5216C and 6167C to list of authentication letters. Change made due to procedural changes in RICS. (7) IRM 21.5.6.4.9(2) Added if BMF account with RIVO involvement, do not process amended return as the original. Change made to eliminate unnecessary transcripts from generating related to an unresolved E- freeze.
(6) IRM 21.5.6.4.9(2) Added procedures to release the E- freeze if an unallowable claim changing filing status from joint to separate. Change made to provide direction and to eliminate personal inventory creation for cases not being worked in a prompt manner. (5) IRM 21.5.6.4.2(4) Added when working a case assigned to a clerical unit, to change CIS category code if appropriate and case must be worked while on the phone. Change made for efficiency and reduction of unwarranted referrals. Added Note if TAS criteria not met, to advise taxpayer to allow another 30 days. (4) IRM 21.5.6.4.2(4) Added link for list of generic employee numbers for Accounts Management CIS cases. Change made for efficiency and reduction of unw-arranted referrals. Changed if open control to Correspondence Imaging System cases, assistor must leave CIS note. (3) IRM 21.5.6.4.2(4) Added link for list of generic employee numbers for Submission Processing. (2) IRM 21.5.6.4(4) Replaced Note with IRM link for Accounts Management and balance due issues. Change made for accuracy in routing lien release requests. (1) IRM 21.5.6.4(3) Changed lien contact information to Centralized Lien Processing Operation. (1) This transmits revised IRM 21.5.6, Account Resolution, Freeze Codes. 21.5.6.4.52.1 Address Changes With Z Freeze.21.5.6.4.35.3.2 -R Freeze Paper Procedures for Accounts With Return Integrity Verification Operations (RIVO) Involvement.21.5.6.4.35.3.1.5 -R Freeze With Return Integrity Verification Operations (RIVO) Involvement - RIVO Notice CP 05A Issued.21.5.6.4.35.3.1.4 -R Freeze With Return Integrity Verification Operations (RIVO) Involvement - RIVO Letter 2645C/2644C Issued.21.5.6.4.35.3.1.3 -R Freeze With Return Integrity Verification Operations (RIVO) Involvement - RIVO Notice CP 05 or Letter 4464C Issued.21.5.6.4.35.3.1.2 -R Freeze With Return Integrity Verification Operations (RIVO) Involvement - No RIVO Letter or Notice Issued.21.5.6.4.35.3.1.1 -R Freeze With Return Integrity Verification Operations (RIVO) Involvement and the Taxpayer is Claiming Identity Theft.21.5.6.4.35.3.1 -R Freeze Phone Procedures for Accounts With Return Integrity Verification Operations (RIVO) Involvement.21.5.6.4.35.3 -R Freeze Overview for Accounts With Return Integrity Verification Operations (RIVO) Involvement.21.5.6.4.35.1 -R Freeze With Credit Card Payments.21.5.6.4.31.2 P- Freezes With Return Integrity Verification Operations (RIVO) Involvement.21.5.6.4.31.1 P- Freeze With No Return Integrity Verification Operations (RIVO) Involvement.21.5.6.4.9.1 E- Freeze Procedures for Unresolved Taxpayer Protection Program (TPP) Issues.
0 kommentar(er)
