Program Effectiveness: Program effectiveness is measured and controlled through: See the table below for a list of acronyms commonly used in this IRM. The Litigation Contact may inform you to do one of the following with a document: Adjust the account per usual procedures (with or without sending a copy to the litigation contact), Adjust the account and forward the document to the litigation contact unless the contact informs you to forward the document directly to Chief Counsel or the Department of Justice (DOJ), Forward the document to the litigation contact without taking action, Suspend action while the litigation contact obtains guidance from Chief Counsel or DOJ. Due to site closures, DO NOT advise the taxpayer to refile. Conditions freezing balance due notices, refunds and offsets generated by Integrated Data Retrieval System (IDRS) and Tax Delinquent Account (TDA) issuances. IPU 22U0552 issued 04-27-2022. Refer to IRM 21.5.2.4.23.10, Moving Refunds. Follow IRM 25.25.6.6, Non Taxpayer Protection Program (TPP) Telephone Assistors Response to Taxpayers, to assist the taxpayer. The refund has been released. The refund is under review and the review may take up to 10 weeks, from the date of the letter, to complete. If you receive a call with TC 810-4 on the module, determine if the taxpayer has received a Letter 3176C. For math error correction, refer to IRM 3.21.263.8.7, Math Errors, for more information. IP: IRS1 IP in HeLa whole cell lysate. Internal Revenue Service Change made for missing scenario. IPU 22U0603 issued 05-10-2022. You are sending a referral and to allow 60 days for a response. More research is needed to determine proper case resolution. Request return causing the E- freeze (TC 976/ TC 977 Document Locator Number (DLN)). Fax a print of the IDRS Letter 12C, Individual Return Incomplete for Processing: Forms 1040 & 1040-S, selective paragraph r (jurat) to the number provided by the taxpayer. Tax topic 151 informs taxpayers that they have tax refund offsets, and that their tax refunds will be used to pay off their debts. It has been 45 or more days since the posting date of the TC 150 or 9 weeks or more from the authentication date for prior TPP cases. The account reflects: A TC 971 AC 804 (The miscellaneous field of the TC 971 AC 804 reflect the CP number). This might entail using a robust tax software or hiring a tax professional especially if you have a complicated return. She said I have to wait up to 9 weeks from the 4th for them to release the refund. Prepare Form 4442/e-4442 and send to the open control. Refer to IRM 21.5.1.4.2.10 (3)(h), Late Replies, for further information. Prepare Form 4442/e-4442 and forward to RIVO using referral queue "RIVO - Unresolved Module Freeze Only" . Refer to IRM 21.5.4.4, Math Error Procedures Research, for correcting the account. The notice advises those taxpayers who reside outside the declared area but whose records, principal place of business, or accountant were inside the declared area to call the Disaster Hotline to self-identify. If appropriate, take action to release the freeze and manually refund the credit if no open controls exist. AQC assistors, refer to IRM 25.25.7.9, Phone Calls Received via Toll-Free line 855-873-2100 for guidance and procedures. Change made for efficiency in routing of case. We received a letter telling us to send in more information, (birth certificates, etc.) Are the documents they need the same for everyone or is it different depending on situations? After speaking with someone today I will receive a partial refund in a few days, but not EIC and I have to wait for a letter in the mail. (25) IRM 21.5.6.4.35.3.1(5) Added if multiple RIVO markers as well as notices/letters, to follow procedures for last marker or notice/letter on the account. There are two conditions resulting in TC 846 not being reflected on accounts upon settlement of the account. The -I freeze is generated when a TC 340/341 posts or when CCC "Z" is placed on an account identifying combat zone taxpayers entitled to an automatic postponement of a deadline. Some third-party Windows programs utilize the .null file extension for a corrupted data file format. If a reply is received with a previously missing signature after the return due date, you must correct the original Assessment Statute Expiration Date (ASED) posted on the taxpayer's account. If you had claimed a dependent on your return you will need to be prepared to show proof. An active installment agreement is established. Chamblee, GA 30341. They sent me a letter last week, I had to fax over proof my children belong to me. Change made to provide direction and to eliminate personal inventory creation for cases not being worked in a prompt manner. For telephone inquiries, if contact by the revenue officer (RO) has been received, instruct the taxpayer to call the RO assigned to the account (the telephone number is listed on correspondence issued by the RO). Advise the taxpayer by telephone call or Letter 86C, Referring Taxpayer Inquiry/Forms to Another Office, the case is being routed to the Atlanta Campus for resolution. (40) IRM 21.5.6.4.46(3) Updated contact procedures for Appeals for accounts with a TC 520 cc 76/77. Freeze is due to either EIP credited back to the 2020 or 2021 module. Input the necessary documentation on the account to show the taxpayer is mailing in the information. If no open control on IDRS, send a secure email to the Submission Processing Accounting Erroneous Refund function that should have received the erroneous refund package. If both the CP 05 and the Letter 4464C have been issued, use the Letter 4464C issuance date to determine the timeframe. If the freeze does not release in two cycles, release it manually, and transfer the required funds to satisfy the outstanding liability (including accrued penalties and interest) using CC ADD24 or CC ADD34. Input TC 290 for .00 to release freeze and allow extra payment to refund. If the 120 days have been allowed and the Letter 3176C has not been issued, prepare a Form 4442/e-4442 to RIVO using category "RIVO-Frivolous Filer Program (FRP)" . IRS reference number 1242 is the code used by the IRS to review your tax return. The taxpayer is stating they have not received the Letter 4800C. Refer to IRM 25.15.8.5.2.2, Processable Form 8857, and IRM 25.15.2.4.3, TC 130 Entire Account Frozen From Refunding, for more information. IRS uses code 1242 to confirm that your return was received electronically and is not lost. 1261 - Paper return received more than 6 weeks ago; -Q Freeze; in review, notice for additional information will be received. Refer to IRM 21.8.2.12.2.4 (8), FATCA- 1042-S Matching Program - General Information - Identifying Related Letters, Transaction Codes, Reason Codes, 1042-S Data Fields, for more information. Normal processing time of up to 16 weeks has elapsed, TC 976/977 has posted to the module, adjustment has not been made, and. Your return will remain frozen in the IRSs system until the review process is complete. IPU 21U1316 issued 12-07-2021. The -Q (Unallowable Refund) freeze is set by TC 576. The J- freeze on IMF is set when a taxpayer claims fewer credits on the return than are available on Master File. Your return will remain frozen in the IRS's system until the review process is complete. Did a general Google Search on the reference number and there are too many conflicting statements on what it actually means. For IMF, provide the taxpayer with information about our automated amended return application: Wheres My Amended Return? Change made due to Chief Counsel recommendation. The best way to prevent your return from being flagged for review is to be as accurate as possible when calculating your taxes. The fact that your tax return was chosen for scrutiny could be entirely random. The selection process for code 1242 reviews is intended to be random. The PATH Act mandates that the IRS not issue any refund on tax returns claiming the Earned Income Tax Credit (EITC) or Additional Child Tax Credit (ACTC) until February 15th. IPU 22U0334 issued 03-04-2022. The IRS simply utilizes code 1242 to signify that your return was received, but it has been selected for review. Same day cases include cases you can completely resolve in 24 hours as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayers issue. Form 1040-X with RIVO and TAS involvement have "ICT/IVO" written in the top margin, and can be scanned into CIS using IDRS # 0634086689, category code "XIVO" and priority code (PC) 1. Due to continued Coronavirus impact, they should be contacted within 120 days from the issuance date of the Letter 2645C or Letter 2644C. Change made to clear up confusion for assistors when multiple actions taken on the account. Im already working with an advocate and have been for over a month. Refer taxpayers to TAS when the contact meets TAS Criteria and you can't resolve the taxpayer's issue the same day. Research to find out where the payment belongs. If there is an unresolved RIVO issue on the account, do not release the refund. I got the 1242 message as well today. Refer to Exhibit 21.1.7-1, Campus Address, for addresses to the Campuses. Last week she received a letter stating that she is under review but no action is needed at the moment. Advise the taxpayer to destroy the check. Request missing documents and/or information from the taxpayer. She didnt even see the take action screen on her end which was weird but she verified when I did ID me and said it was too soon to release the refund. This article is a guide to what IRS reference number 1242 is and what to do if your tax return is marked for review. This includes the part of the refund that is not associated with the EITC or ACTC. Refer to IRM 21.2.4.3.40.1 (3)(a), Computer Condition Code (CCC) 3 or U- Coded Returns, for more information on updating the ASED. court documents if custody is an issue. If the case is not controlled, AM toll-free telephone staff should prepare Form 4442/e-4442, Inquiry Referral, and route it to the Campus AM paper function within your directorate. The Return Integrity Verification Operations (RIVO) identifies and intercepts refunds from returns with questionable wage and/or withholding claims, which may include identity theft related issues. IRS reference number 1242 indicates a discrepancy and the account is frozen pending review of supporting documentation from the taxpayer or third parties. (26) IRM 21.5.6.4.35.3.1.2(2) Added procedures to send a referral if an AQC 971 AC 122 on account but no other RIVO indicator. The freeze for an outstanding liability is set with the posting of TC 130 on the entity section. A -E freeze prevents generated offsets into the module. The freeze is set when amounts claimed on a return are unallowable by law. Follow instructions in IRM 25.25.6.6, Non Taxpayer Protection Program (TPP) Telephone Assistors Response to Taxpayers. Print and fax IRM directed referrals to any area that does not have Account Management Services (AMS) access. Seize a Competitive Advantage Or Don't Compete! Basically my point is everyone is different its not always an audit individuals need to stop scaring people. (12) IRM 21.5.6.4.17 (2) Updated to correct ASED if a reply is received with a previously missing signature after the return due date. Please mention reference number 1242 to the IRS Customer Service Representative. If no pending transactions, include a TC 34X or TC 77X with your adjustment, or. IPU 22U0334 issued 03-04-2022. btw. Change made for clarity on proper Activity Codes. We are still waiting on the letter they claimed that was mailed on February 12th. If a Form 1040 series return or Form 1040-X is received and no original return (TC 150) has posted to the MFT 30 tax module, research CC TXMOD for Taxpayer Protection Program (TPP) indicators (i.e., TC 971 with AC 121, 124, 125, and/or 129) present on the account. Provide a 60 day timeframe. A copy of this page. Refer to IRM 21.5.6.4.9 (3), E- Freeze, for more information. Do not prepare a referral if the maximum FTP penalty has been assessed, shown by a TC 971 AC 262 on the account. Refer to IRM 5.19.1, Balance Due. Advise taxpayer that the walk-in office cannot release the freeze. If after complete research you cannot make a determination and credit is more than one year old, prepare Form 8758, Excess Collections File Addition, to transfer credit to the Excess Collections file (XSF). But, with every step forward, there are two steps back. Follow procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines. you must be listed on their somewhere. In most instances, an IRS CP05 Notice is issued in which the IRS notifies the taxpayer in writing that their return is on hold and under review. I got the same message being filling the same ever year nothing change can someone please tell me what I need to do please because this is really crazy. The definition of "same day" is within 24 hours. Refer to Document 6209, Section 8A.4, Master File Freeze Codes and IDRS Status 48. We have received your tax return and it is being reviewed. They seem to be delaying things intentionally. Inform the taxpayer to allow 60 days before calling IRS again. Enter the Return Processable Date. Karen A. Michaels According to Logan Allec, a CPA and owner of the personal finance site Money Done Right, the 1242 review process is part of the IRSs identity theft refund fraud program. Check images are displayed on the Remittance Transaction Research (RTR) System. Stop 96C If the Form 1040-X is scanned into CIS or another condition caused the -A Freeze, prepare Form 4442/e-4442 selecting "IRM" referral type and category "-A Freeze" Route to the Campus AM paper function where the TC 976/977 posted. Refer to IRM 25.6.1.11.1.4.2.19 (5), STEX Transcripts, for more information. A return is present on the account and the Return Integrity Verification Operations (RIVO) is holding the refund (indicated by a posted TC 971 AC 134, a TC 971 AC 199, a CCC "1" or CCC "3" (accounts with a CCC 3 must have another RIVO marker), including accounts where RIVO has stopped the refund via CC NOREF. A CSED transcript generates and is worked in the Collection function. If the open control is not for a CIS case or you do not have access to CIS, initiate a referral to the open control using "Open Control " as the referral type. It has been at least 6 cycles since the TC 150 posted, The TC 840 is not showing on the module and there is an open IDRS control. Cookie Notice Refer to IRM 20.1.1.3.5.1 (5), Subsequent Requests for Penalty Relief, and/or Document 6209, Section 8A.4, Master File Freeze Codes and IDRS Status 48. Refer to IRM 3.21.263, IRS Individual Taxpayer Identification Number (ITIN) Real-Time System (RTS), for further information. The module has a P- freeze due to TC 720/841, There is an open or closed control to RIVO (refer to Exhibit 25.25.8-2, External Lead Involvement Indicators). For.00 to release the freeze taxpayer Identification number ( DLN ) ) need! The open control she said I have to wait up to 10,. 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