Internal Revenue Manual
IRM 25.25.2 — Revenue Protection Screening Procedures for Individual Master File Returns
Part 25. Special Topics
Chapter 25. Revenue Protection Section 2. Revenue Protection Screening Procedures for Individual Master File Returns 25.25.2 Revenue Protection Screening Procedures for Individual Master File Returns Manual Transmittal August 19, 2025 Purpose (1) This transmits a revised IRM 25.25.2, Revenue Protection, Revenue Protection Screening Procedures for Individual Master File Returns. Material Changes (1) IRM 25.25.2.1 - Added primary stakeholders. (2) IRM 25.25.2.1.5 - Added program controls. (3) IRM 25.25.2.1(1) - Updated description for scoring processes. IPU 25U3477 issued 07-10-2025. (4) IRM 25.25.2.2.1(6) - Revised withholding, refund, and credit tolerances. IPU 25U0479 issued 04-23-2025. (5) IRM 25.25.2.2(3) - Added OUO. IPU 25U3477 issued 07-10-2025. (6) IRM 25.25.2.2(8) - Added OUO. IPU 25U3477 issued 07-10-2025. (7) IRM 25.25.2.2(9) - Clarified 1040-NR and added note for International criteria. IPU 25U3477 issued 07-10-2025. (8) IRM 25.25.2.3(3) box 2 - Revised withholding tolerance. IPU 25U0479 issued 04-23-2025 (9) IRM 25.25.2.3(3) box 3 - Revised withholding tolerance. IPU 25U0479 issued 04-23-2025 (10) IRM 25.25.2.3(3) - Updated instructions in caution and reminder in Box 2, Box 3, and Box 4. IPU 25U3477 issued 07-10-2025. (11) IRM 25.25.2.3(3) - Added OUO for Box 5, Box 6, and Box 8. IPU 25U3477 issued 07-10-2025. (12) IRM 25.25.2.3(4) - Added OUO for Box 1. IPU 25U3477 issued 07-10-2025. (13) IRM 25.25.2.3(4) box 2 - Deleted caller instructions. IPU 25U0479 issued 04-23-2025 (14) IRM 25.25.2.3(4) box 2 - Revised IRPTR instructions. IPU 25U0479 issued 04-23-2025 (15) IRM 25.25.2.3(4) - Added OUO, updated reminder instructions, updated BMFOLP instructions, added a note for HSH research in Box 2. IPU 25U3477 issued 07-10-2025. (16) IRM 25.25.2.3(4) - Added Exception, added exception and reminder instructions, added instruction to input research note in Box 3. IPU 25U3477 issued 07-10-2025. (17) IRM 25.25.2.3(4) - Added new EFDS warning note in Box 4. IPU 25U3477 issued 07-10-2025. (18) IRM 25.25.2.6(3) - Updated note instructions. IPU 25U3477 issued 07-10-2025. (19) IRM 25.25.2.6(4) - Added OUO. IPU 25U3477 issued 07-10-2025. (20) IRM 25.25.2.13(1) - Added OUO. IPU 25U3477 issued 07-10-2025. (21) IRM 25.25.2.13(3) - Added OUO. IPU 25U3477 issued 07-10-2025. (22) IRM 25.25.2.7(2) - Added Entity Forms 8822 and updated instructions. IPU 25U3477 issued 07-10-2025. (23) IRM 25.25.2.13(4) - Added OUO restriction information. IPU 25U0479 issued 04-23-2025 (24) IRM 25.25.2.13(4) - Added OUO and updated instruction. IPU 25U3477 issued 07-10-2025. (25) IRM 25.25.2.13(5) - Added OUO. IPU 25U3477 issued 07-10-2025. (26) IRM 25.25.2.13(6) - Added OUO to table. IPU 25U3477 issued 07-10-2025. (27) IRM 25.25.2.14 - Added OUO. IPU 25U3477 issued 07-10-2025. (28) IRM 25.25.2.14(4) - Revised SSA_ORS POC information. IPU 25U0479 issued 04-23-2025 (29) IRM 25.25.2.15(1) - Added OUO. IPU 25U3477 issued 07-10-2025 (30) IRM 25.25.2.16(3) - Revised withholding and credit tolerance. IPU 25U0479 issued 04-23-2025 (31) IRM 25.25.2.16(3) - Updated Caution. IPU 25U3477 issued 07-10-2025. (32) IRM 25.25.2.16(3) box 3 - Deleted K-1 Income and changed withholding tolerance. IPU 25U0479 issued 04-23-2025 (33) IRM 25.25.2.16(3) box 8 - Deleted MFT32 instructions that are no longer valid. IPU 25U0479 issued 04-23-2025 (34) IRM 25.25.2.16(3) New box 9 - Clarified instructions for MFT 30 and MFT 32. IPU 25U0479 issued 04-23-2025 (35) IRM 25.25.2.16(3) box 9 & box 10 - Revised and renumbered to box 8 & 9. IPU 25U0479 issued 04-23-2025 (36) IRM 25.25.2.17(1) - Added OUO. IPU 25U3477 issued 07-10-2025. (37) IRM 25.25.2.19(5) Reminder - Deleted third-party contact reporting. IPU 25U3250 issued 05-05-2025. (38) IRM 25.25.2.20 - Added OUO. IPU 25U3477 issued 07-10-2025. (39) IRM 25.25.2.21(2) - Updated Caution. IPU 25U3477 issued 07-10-2025. (40) IRM 25.25.2.22(2) - Added OUO. IPU 25U3477 issued 07-10-2025. (41) Exhibit 25.25.2-4 - Updated tolerance thresholds. IPU 25U0479 issued 04-23-2025 (42) Exhibit 25.25.2-4 box 6 - Revised refund tolerance change. IPU 25U3250 issued 05-05-2025. (43) Exhibit 25.25.2-4 - Added OUO. IPU 25U3477 issued 07-10-2025. (44) Exhibit 25.25.2-6 - Added OUO. IPU 25U3477 issued 07-10-2025. (45) Editorial changes completed throughout the IRM to update language, broken links, etc. Effect on Other Documents IRM 25.25.2 dated, September 23, 2024 (Effective 10-01-2024) is superseded. This IRM includes the following IRM Procedural Updates: IPU 25U0479 issued 04-23-2025; IPU 25U3250 issued 05-05-2025; 25U3477 issued 07/10/2025. Audience Campus employees in Return Integrity Verification Operations Effective Date (10-01-2025) Denise D. Davis Director, Return Integrity Verification Program Management Taxpayer Services Division
Program Scope and Objectives
25.25.2.1 (08-19-2025) Program Scope and Objectives Purpose and Program Goals: This IRM subsection provides guidance for Return Integrity Verification Operations (RIVO) employees when screening individual master file returns in the Electronic Fraud Detection System (EFDS) for possible identity theft and false income and withholding. Individual master file returns are scored through the Dependent Database (DDb) or through the Return Review Program (RRP) system. These scoring processes identify suspicious returns using filters and models to select returns for Return Integrity Verification Operations (RIVO) to review. Audience: RIVO employees. Policy Owner: The Director of Return Integrity Verification Program Management (RIVPM) is the policy owner of this program. Program Owner: RIVPM program office. Primary Stakeholders: The primary stakeholders are RIVO, and organizations that collaborate with RIVO.
Background
25.25.2.1.1 (08-29-2019) Background Return Integrity Verification Program Management (RIVPM) strengthens the integrity of the tax system by: Protecting the public interest by improving IRS's ability to detect and prevent improper refunds. Serving the public interest by taking actions fairly and appropriately to identify, evaluate and prevent the issuance of improper refunds. Helping taxpayers understand the refundable tax credits for which they are eligible. Primary Stakeholders are Return Integrity Verification Operations (RIVO), Accounts Management and Taxpayer Advocate. Program Goals: Provide guidance for screening and dispositioning returns claiming questionable refunds.
Authority
25.25.2.1.2 (02-26-2020) Authority The following references provide authority for the Return Integrity Verification Operations: IRM 1.2.1.5.10, Policy Statement 4-21. IRM 1.2.2, Servicewide Policies and Authorities, Servicewide Delegations of Authority. Various Internal Revenue Codes (IRC) including but not limited to: IRC 6402(a), Authority to make credits or refunds. IRC 6401, Amounts treated as overpayments. IRC 6404, Abatements of tax. IRC 6213, Restrictions on assessments and math error authority.
Roles and Responsibilities
25.25.2.1.3 (08-29-2019) Roles and Responsibilities Return Integrity Verification Program Management (RIVPM) has responsibility for information in this IRM. Information is published in the IRM on a yearly basis. The Director of RIVPM, oversees the policies in this IRM and approves and authorizes the issuance of this IRM. The Chief of the RIVPM Policy and Analysis ensures this IRM is timely submitted to publishing each year. The Tax Analyst ensures this IRM is updated with current policies and procedures used by RIVO employees to manage their assigned inventory. RIVO employees are responsible for executing procedures per the guidance provided in this IRM. More information can be found in IRM 1.1.13.4, Return Integrity Compliance Services.
Program Management and Review
25.25.2.1.4 (04-23-2025) Program Management and Review The program has reports such as, the Return Integrity Verification Operations (RIVO) Monthly Performance Comparison Report, to track the inventory, including receipts and closures. Additional report guidance is found in IRM 1.4.10, Return Integrity Verification Operation Managers Guide. The Embedded Quality review program is in place to review all processes to ensure accuracy and effectiveness of the program. Goals, measures, and operating guidelines are listed in the yearly Operation Guidelines and in IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Compliance, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS), and Electronic Products and Services Support.
Program Controls
25.25.2.1.5 (08-19-2025) Program Controls Return Integrity Verification Operations (RIVO) will administer program controls, including but not limited to, overall program administration, screening and income verification, notification to potential identity theft victims, reports to track inventory, and program reviews. Additionally, protecting access to taxpayer information that is stored in programs such as Electronic Fraud Detection System (EFDS), Electronic File Storage (EFS), Integrated Data Resource System (IDRS). The following activities help ensure program success: Conducting annual program reviews. Protecting the public interest by improving the IRS's ability to detect and prevent improper refunds. Conducting annual policy reviews. Protecting the public interest by improving IRS's ability to detect and prevent improper refunds. Serving the public interest by taking actions fairly and appropriately to identify, evaluate and prevent the issuance of improper refunds. Supplying training to RIVO employees, as needed.
Terms and Acronyms
25.25.2.1.6 (04-27-2021) Terms and Acronyms For a list of Acronyms used throughout Return Integrity Verification Operations (RIVO) see IRM 25.25.1.1.6, Acronyms.
Related Resources
25.25.2.1.7 (08-29-2019) Related Resources The related resources listed below may be use for account research and issue resolution. These related resources may be accessed through the IRS Intranet-Servicewide Electronic Research Program (SERP) site. IRM 25.25, Revenue Protection IRM 25.23, Identity Protection and Victim Assistance IRM 21, Customer Account Services IRM 2, Information Technology IRM 3, Submission Processing Integrated Data Resource System Electronic Fraud Detection System IDRS restricted access accounts are accounts where a user must request special permissions to access the account through IDRS. Follow IRM 21.2.1.3.2, Authorized IDRS Access. The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accordance with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For more information about the TBOR, see Taxpayer Bill of Rights.
Data Mining Screening
25.25.2.2 (07-10-2025) Data Mining Screening The Return Review Program (RRP) uses filters and models to select returns for Return Integrity Verification Operations (RIVO) review. The selected returns are placed in the Electronic Fraud Detection System (EFDS) in the Data Mining (DM) queue (Process Status (PS) 3) for RIVO employees to screen. RIVO will screen the returns in DM using the procedures in this Internal Revenue Manual (IRM). Note: Only pre-refund returns will be screened. A return is considered pre-refund if the refund can be stopped, has been stopped, or will be offset to another obligation. A return is considered post-refund if the refund has been issued or cannot be stopped. The Stop Date in EFDS will be used to determine if a return is pre-refund or post-refund. The tax examiner must review the account on Integrated Data Retrieval System (IDRS) to determine whether the return is pre-refund or post-refund when the EFDS stop date has passed or is 3 days or less. Observe the Taxpayer Bill of Rights as spelled out in Publication 1, Your Rights as a Taxpayer, particularly with respect to the right to quality service, confidentiality, and privacy when screening returns. When screening returns, use the≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡listed in ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . Follow the steps below to screen the returns in DM, starting with returns with the earliest "Stop Date" (the last date the refunds can be stopped): Log into the Workload Management System (WMS) Select review from the EFDS main menu bar Select "Prescan" Ensure the DM Queue Box is checked under "Set Chunk Criteria" Select "Get Chunk" and screen the returns During the screening process, the return is placed in one of the following dispositions: Verify - Current year returns needing to have the income and/or withholding verified using one of the RIVO verification processes. Selecting "Verify" in EFDS places the IDOC in the "Contact Employer" (CE) queue to await the verification process. The return will be in PS 33 while the IDOCs are in CE. Reminder: If there is an IDOC with no IDOC information on CC IRPTR, all IDOCs attached to the return must be sent to verification through CE. Research - Prior Year Individual Taxpayer Identification Number (ITIN) returns requiring verification. Refile - Returns considered verified good. Selecting the return disposition of "Refile" in the DM screening return detail screen will generate a release of the refund. Exception: If the refund has been stopped with a Computer Condition Code (CCC) "1" or "3" , follow IRM 25.25.13.9, Releasing the Refund, to release the refund. For returns in Process Status (PS) 30, if the refund is considered good, manually release the refund. ACE/Examination - Current year returns requiring manual verification. Note: Current year returns containing unsubstantiated income and/or withholding should not be dispositioned to ACE/EXAM after CC IRPTR is considered fully available for the tax year. ACE/Adjustments - Returns meeting the Identity Theft Scheme Criteria. See IRM 25.25.2.11, Identity Theft Scheme Criteria. Returns dispositioned to "ACE/Adjustments" will be sent through the Taxpayer Protection Program (TPP) Processes. Note: When dispositioning the return to "ACE/Adjustments" , input an EFDS Return note "RIVO RSV IDT" . Add to Scheme - All fraudulent non-identity theft prior year returns and when directed by the IRM. The returns will be systemically scored and dispositioned to the appropriate treatment/referral process in the Scheme Tracking and Referral System (STARS). During the Data Mining Screening Process, RIVO employees should be on the alert for possible identity theft scheme returns. Examples of some identity theft scheme characteristics can be found in IRM 25.25.2.11, Identity Theft Scheme Criteria. Management may alert employees to new identity theft scheme characteristic patterns at any time. EFDS contains a variety of highlighted fields and duplicate condition buttons on the Return Detail Screen (RDS). Special select codes also can provide more information. The use of these buttons or codes may help in the determination of a return. Follow procedures in IRM 25.25.2.14, Screening Individual Taxpayer Identification Number (ITIN) Returns, when screening ITIN returns. Exception: If the return claims questionable refundable credits to which the taxpayer is not entitled, stemming from Fuel Tax Credit or COVID sick leave credits claimed on Schedule 3, Additional Credits and Payments, please see IRM 25.25.2.2 (11), Reminder. When screening Prisoner returns, follow procedures in IRM 25.25.2.13, Prisoner Returns. Exception: If the taxpayer is a full year prisoner and the return claims any Fuel Tax Credit or COVID sick leave credits on Schedule 3, Additional Credits and Payments, , please see IRM 25.25.2.2 (11), Reminder. Note: If prisoner is claiming ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ follow procedures in IRM 25.25.2.6, Unsubstantiated Income and/or Withholding. Forms 1040-NR, U.S. Nonresident Alien Income Tax Return) claiming withholding, from a Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests, are ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ . Other Form 1040-NR returns claiming withholding should be screened per IRM 25.25.2.2.1, Data Mining Screening Tree. Note: Returns with International criteria should be screened per IRM 25.25.2.2.1, Data Mining Screening Tree. Returns being processed with an Internal Revenue Service Number (IRSN) are not part of RIVO's purview and should be "Refiled" in EFDS. For help recognizing an IRSN, see IRM 3.21.263.5.5, Internal Revenue Service Number (IRSN). For Frivolous returns identified during the screening process, see IRM 25.25.2.18, Frivolous Returns. If the Frivolous Return has identity theft characteristics, disposition the return to ACE/Adjustments, and input an EFDS note RIVO RSV IDT. Reminder: Returns claiming questionable refundable credits to which the taxpayer is not entitled, stemming from Fuel Tax Credit or COVID sick leave credits claimed on Schedule 3, Additional Credits and Payments, should be screened for Frivolous criteria. If the return already contains a -E Freeze and TC 810 with a Responsibility Code 4, continue per (13) below. If the return does not contain a -E Freeze and TC 810 with a Responsibility Code 4, please see IRM 25.25.2.18, Frivolous Returns, as above. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ For all other returns, see IRM 25.25.2.2.1, Data Mining Screening Tree, for screening procedures.
Data Mining Screening Tree
25.25.2.2.1 (04-23-2025) Data Mining Screening Tree During the screening process, review all returns for identity theft scheme criteria, using IRM 25.25.2.11, Identity Theft Scheme Criteria, before continuing with the steps in the Data Mining Screening Tree below. If a return in Data Mining is considered identity theft, disposition the return to "ACE/Adjustments" and input an Electronic Fraud Detection System (EFDS) "Return note" "RIVO RSV IDT" . Exception: If the return is in PS 30 and has completed the taxpayer authentication process (transaction code (TC) 972 action code (AC) 129 present on command code (CC) TXMODA or CC IMFOLT of the module) do not disposition the return to "ACE/Adjustments" since the return has completed the questionable identity authentication process. Follow the steps below to screen the return. Does the return have estimated tax payments equal to or larger than the amount of the refund requested? Yes - "Refile" the return No - "Continue to step 2" Are any of the following true? The return is for a prior tax year. IRPTR is considered fully loaded for the current tax year. The return has no unsubstantiated income/withholding and any income/withholding information on the return is viewable on CC IRPTR. Yes - See IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process No - "Continue to step 3" Does the return have unsubstantiated income or withholding (i.e, IDOCs attached do not support all income and withholding claimed)? Yes - See the Exception and Notes below to see if they are applicable. If not proceed to IRM 25.25.2.6, Unsubstantiated Income and/or Withholding Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ No - "Continue to step 4" Is the income/withholding on the return only from IDOCs and are the IDOCs attached? (Unsubstantiated wages/withholding - see 3 above) Yes - skip to step 7 No - continue to step 5 Is the income on the return ONLY from a Schedule C or HSH? Yes - See IRM 25.25.2.15, Schedule C and Household Help (HSH) Income No - "Continue to step 6" Is the income on the return comprised of Schedule C or HSH AND income from ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡AND≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡? Yes - then "Continue to step 7" No - "Refile" Was the taxpayer put into a "Scheme" last year? Yes - Send all IDOCs to "Verify" No - "Continue to step 8" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" Did the taxpayer ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and does CC IRPTR support the income/withholding claimed on the prior year return? Yes - "Refile" No - Send all IDOCs to "Verify"
Command Code (CC) IRPTR Return Verification During the Screening Process
25.25.2.3 (07-10-2025) Command Code (CC) IRPTR Return Verification During the Screening Process Command code (CC) IRPTR will be used to verify all income documents (IDOC) for all prior year returns found in Data Mining (DM). When CC IRPTR data is available for the current tax year, Return Integrity Verification Operations (RIVO) and Criminal Investigation (CI) will use CC IRPTR to verify IDOCs for current and prior year returns before dispositioning IDOCs to "Verify" . Note: For returns containing an Individual Taxpayer Identification Number (ITIN) for the primary or the secondary taxpayer, see IRM 25.25.2.14, Screening Individual Taxpayer Identification Number (ITIN) Returns. Note: For full year prisoner return with IDOCs, see IRM 25.25.2.13, Prisoner Returns. Note: For returns where the income/withholding claimed on the return is found in CC IRPTR, but taxpayer did not include a corresponding IDOC (e.g., Unemployment income/withholding), follow paragraph 3, box 2 below and Refile the return. Any returns filed for the current processing year will not be dispositioned to "Scheme" based solely on "CC IRPTR" until the majority of "CC IRPTR" return data is available. Note: Return Integrity Verification Program Management Policy Analysis (RIVPM PA) determines when CC IRPTR data is considered available for ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Business units will be notified when the majority of the data is available ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Screen the return using Data Mining Screening Tree, see IRM 25.25.2.2, Data Mining Screening. Compare the information on each IDOC to the information on CC IRPTR for the same Employer Identification Number (EIN). If there is more than one IDOC for an EIN, total the wages and withholding, and then compare. Use the following CC IRPTR Verification table below for all prior year returns and for current year returns when at least one IDOC is viewable in CC IRPTR or for current year returns after CC IRPTR is considered fully loaded: IF AND Electronic Fraud Detection System (EFDS) return note Additional Action Required 1 A current year return and CC IRPTR data is NOT fully loaded. No IDOCs are found in CC IRPTR. See IRM 25.25.2.2.1, Data Mining Screening Tree. 2 A prior year/or current year return and only one IDOC is attached to the return. Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ "PER IRPTR" "Refile" Caution: Follow ALL the instructions in paragraph 4 below prior to dispositioning a return to"Refile" . Reminder: Taxable pension/annuity income amounts may differ due to the taxpayer's calculations. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 3 A prior year/or current year return and multiple IDOCs are attached to the return. (If the return contains ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, see block 4 below.) Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "PER IRPTR" . "Refile" Caution: Follow ALL the instructions in paragraph 4 below prior to dispositioning a return to"Refile" Reminder: Taxable pension/annuity income amounts may differ due to the taxpayer's calculations. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 4 A current year return with multiple IDOCs attached for ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ The IDOCs can be located in CC IRPTR and meet the criteria in block 3. Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "PER IRPTR" . "Refile" Caution: Follow ALL the instructions in paragraph 4 below prior to dispositioning a return to"Refile" Reminder: Taxable pension/annuity income amounts may differ due to the taxpayer's calculations. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 5 A current year return with multiple IDOCs attached for ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. One or more of the IDOCs cannot be located in ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ block 3. "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" . Disposition the return to "ACE/EXAM" for manual verification. 6 A current year return and CC IRPTR is NOT fully loaded (one or more IDOCs attached to the return). At least one IDOC is found on CC IRPTR and the sum of the IDOCs ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ block 3. "NN-NNNNNNN (EIN) IRPTR" for each IDOC verified in CC IRPTR. If all wages and or withholding claimed on the return are substantiated by the IDOCs attached to the return, then see IRM 25.25.2.2.1, Data Mining Screening Tree. 7 A Current Year return and CC IRPTR data is fully loaded. No IDOCs are found in CC IRPTR or if multiple IDOCs are attached, only some of the IDOCs are found in CC IRPTR. "NN-NNNNNNN (EIN) IRPTR" for each IDOC verified in CC IRPTR. If all wages and/or withholding claimed on the return are substantiated by the IDOCs attached to the return, then disposition all IDOCs to "Verify" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, disposition the return to "Scheme", see IRM 25.25.2.5, Adding to Scheme 8 Prior Year Return (with or without IDOCs). For any IDOC found in CC IRPTR that ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. For any IDOCs not found in CC IRPTR. NN-NNNNNNN (EIN) IRPTR mismatch greater than XX (≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡). NN-NNNNNNN (EIN) No xxxx (tax period) IRPTR data, return is not valid as filed Note: For returns without IDOCs, do not include EIN. Add the return to "Scheme" , see IRM 25.25.2.5, Adding to Scheme. If the determination has been made to "Refile" the return in EFDS, prior to dispositioning the return to"Refile" , follow the instructions in the table below: Reminder: For prior year returns, when the chart below states to disposition the IDOC to "Verify" , you must instead add the return to "Scheme" , see IRM 25.25.2.5, Adding to Scheme. IF THEN 1 EFDS Return Notes shows: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Perform additional research to ensure the return was filed by the taxpayer identification number (TIN) owner. Compare the following information from the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"Refile" the return in EFDS. Input an EFDS return note indicating research results. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"Refile" the return in EFDS. Input an EFDS return note indicating research results. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 2 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Reminder: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡) If ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Consider the IDOC "Verified OK " and disposition the return to "Refile" Note: If HSH is being claimed on the return, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Consider the IDOC not verified and disposition the IDOC to "Verify" 3 The IDOC on CC IRPTR contains one of the following statements: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Consider the IDOC not verified and disposition the IDOC to "Verify" . Note: CC IRPTR will also contain the following statement at the bottom of the IDRS screen: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Reminder: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" Input an EFDS return note containing any research results. 4 Any of the following notes are entered on EFDS: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Consider the IDOC not verified and disposition the IDOC to "Verify" . Exception: If the secondary EFDS Note ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is present, consider the IDOC "Verified OK" and disposition to "Refile" . Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Reminder: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" Input an EFDS return note containing any research results. 5 The mode of contact is marked as Suspicious Consider the IDOC not verified and disposition the IDOC to "Verify" Note: If there is evidence of a pattern or the income documents appear false (i.e., abused EIN, fabricated entity, suspicious IRP, etc.), despite the existence of CC IRPTR, refer the EIN and any additional information to your lead/manager for review. If agreed, the lead/manager will send the questionable EIN and any additional information, research, etc. to the Entity Fabrication Team at *TS EF Referrals for determination and treatment.
Stopping the Refund
25.25.2.4 (06-14-2023) Stopping the Refund If the refund stop date is 3 days or less and/or the return is being dispositioned to "ACE/Exam, Research, or Frivolous Filer" , and the refund is not already being held, manually stop the refund. Note: The last day to input a refund stop is either the same day or before the refund posts (TC 846) on the module. If the returns have been resequenced, the refund must be stopped within the resequencing period. To manually stop a refund input transaction code (TC) 971 action code (AC) 134. If the stop date in IDRS is 3 days or less, also input command code (CC) NOREFP, see IRM 2.4.37, Command Code NOREF Overview. When inputting CC NOREFP to stop the refund, open a control base with category PFRZ and monitor the account for the posting of the P- Freeze. Close the control base when the refund is stopped or lost. Note: If another action stops the refund, close the CC NOREFP control base.
Adding to Scheme
25.25.2.5 (12-20-2022) Adding to Scheme Take the following actions when adding a return to Scheme: When CC IRPTR data is used to complete the verification(s), follow instructions in IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process. Add other EFDS notes as appropriate, e.g., "IDOC - Form 4852, No IDOCs, unsubstantiated withholding" , etc. For Paper returns - add IDOCs to EFDS (No EIN - add IDOC data to notes), and follow instructions in IRM 25.25.2.12, Return Chargeout (RCO) Process. Set the return disposition to "Add to Scheme" and complete the "add to scheme drop down windows" , refer to Exhibit 25.25.2-1, State Mapping to Scheme Location, to determine appropriate scheme location. Stop the refund, see IRM 25.25.2.4, Stopping the Refund. Complete the refund information drop down menu. "Always" check the IDOC box for fraudulent IDOCs. In the case of Multiple IDOCs, input notes as appropriate and check the box for each fraudulent IDOC. Then complete one of the following: If screening in DM, go to next record. If screening a "paper return" , select "Update and Release" , and see IRM 25.25.2.12, Return Chargeout (RCO) Process for other actions.
Unsubstantiated Income and/or Withholding
25.25.2.6 (07-10-2025) Unsubstantiated Income and/or Withholding Wages and withholding are considered unsubstantiated when the return does not have an income document (IDOC) attached to the return substantiating the claim. The instructions in this IRM subsection are for current year returns prior to command code (CC) IRPTR being considered fully loaded. Returns with income from a Schedule C or Household Help (HSH) and no federal withholding should not be worked per this IRM subsection, see IRM 25.25.2.15, Schedule C and Household Help (HSH) Income. Note: HSH income can be identified by reviewing the return in the Employee User Portal (EUP) (MeFile return) or on CC TRDBV with a Special Processing Code (SPC) "E" (paper return only). ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If a return shows ≡ ≡ ≡ ≡ ≡ ≡ ≡, more research may be required to verify the return. Review both the primary and secondary taxpayer identification number (TIN), if applicable, filing/income history of claiming ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and/or CC IRPTR for a Form 1099-MISC, Miscellaneous Income, supporting the income. For a child's return, when there is no filing/income history located, research CC DDBKD to obtain the parents' TINs to establish the filing/income history before dispositioning the return to "ACE/EXAM" . If documentation is found, "Refile" the return in EFDS. If no support can be found, disposition the return to "ACE/EXAM" and include a second note, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . All other current year returns (prior to CC IRPTR being fully loaded) containing unsubstantiated income and/or withholding ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and one of the following must be resolved as follows: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ The prior year return was in "Scheme" IF THEN 1 Any filing status - if married filing joint (MFJ) (FS2), the primary or secondary taxpayer is NOT deceased - No IDOCs are attached Stop the refund, see IRM 25.25.2.4, Stopping the Refund Disposition the return to "ACE/EXAM" Input an EFDS return note, "unsubstantiated wages $NNNNN.NN and/or unsubstantiated withholding $NNNNN.NN" 2 The taxpayer is deceased in the tax year and the filing status is other than married filing joint (MFJ) (FS2) - No IDOCs are attached Stop the refund, see IRM 25.25.2.4, Stopping the Refund Add the return to "Scheme" , see IRM 25.25.2.5, Adding to Scheme Input an EFDS return note, "unsubstantiated wages $NNNNN.NN and/or unsubstantiated withholding $NNNNN.NN - DECD" 3 The taxpayer is deceased prior to the tax year and the filing status is other than married filing joint (MFJ) (FS2) - No IDOCs are attached Stop the refund, see IRM 25.25.2.4, Stopping the Refund Add the return to "Scheme" , see IRM 25.25.2.5, Adding to Scheme Input an EFDS return note, "unsubstantiated wages $NNNNN.NN and/or unsubstantiated withholding $NNNNN.NN - DECD" Update the STARS disposition to "SB" (these types of cases will be resolved as identity theft) 4 The taxpayer is deceased and the filing status is married filing joint (MFJ) (FS2) - No IDOCs are attached Stop the refund, see IRM 25.25.2.4, Stopping the Refund Disposition the return to "ACE/Adjustments" Input an EFDS return note "RIVO RSV IDT" Also input an EFDS return note, "unsubstantiated wages $NNNNN.NN and/or unsubstantiated withholding $NNNNN.NN - DECD" 5 Unsubstantiated income and/or withholding and other IDOCs are attached Stop the refund, see IRM 25.25.2.4, Stopping the Refund For paper returns add the IDOCs to EFDS Send all IDOCs for manual verification by dispositioning the return to "ACE/EXAM" Input an EFDS return note, "unsubstantiated wages $NNNNN.NN and/or unsubstantiated withholding $NNNNN.NN, EIN NN-NNNNNNN manual verification required"
Screening Pipeline Questionable (Funny Box) Returns
25.25.2.7 (07-10-2025) Screening Pipeline Questionable (Funny Box) Returns Return Integrity Verification Operations (RIVO) receives returns identified as questionable and/or possible Identity Theft (IDT) from Submission Processing functions via the Funny box process. Submission Processing (SP) functions will review the returns per IRM 3.10.72.17, Referrals to Return Integrity Verification Operation (RIVO) or Frivolous Filer Program (FRP) and Routing of Questionable Payments, and IRM 3.11.3.6.1.7, Identity Theft. RIVO may review the 'funny boxes' of questionable returns/forms identified by employees in the following areas: Notice Review Statute Form 1040X Departments ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Take the following actions when screening funny box returns: IF THEN 1 The returns are a Form 1040X See IRM 25.25.2.9, Form 1040X Funny Box Returns from Submission Processing 2 The returns are from Notice Review See IRM 25.25.2.7.1, Funny Box Returns from Notice Review 3 The returns are from Statute See IRM 25.25.2.8, Funny Box Returns from Statute ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: If the return for the social security number (SSN) on Form 8822 is in STARS, elevate to Lead Tax Examiner to send the form to Criminal Investigation (CI) for review.
Funny Box Returns from Notice Review
25.25.2.7.1 (11-06-2023) Funny Box Returns from Notice Review Notice Review will refer command code (CC) TXMODA prints or screen shots to Return Integrity Verification Operations (RIVO) via a funny box process; or will refer the taxpayer identification numbers (TIN) in a spreadsheet via email. Notice Review may input a hard transaction code (TC) 971 action code (AC) 570, but this may not always be the case. These cases should be reviewed expeditiously to ensure the refund is held if the return meets RIVO criteria. Screen the return, see IRM 25.25.2.2, Data Mining Screening, and IRM 25.25.2.11, Identity Theft Scheme Criteria, and take the following actions: IF THEN 1 The return does not meet RIVO criteria Advise Notice Review that RIVO has no interest in the return 2 The return meets RIVO identity theft criteria, see IRM 25.25.2.11, Identity Theft Scheme Criteria Advise Notice Review the return is selected for RIVO processes Disposition the return in EFDS to "ACE/Adjustments" per IRM 25.25.2.2.1 , Data Mining Screening Tree Input an additional EFDS note, "Funny Box Notice Review" 3 The return meets RIVO criteria, see IRM 25.25.2.2, Data Mining Screening Advise Notice Review the return is selected for RIVO processes Follow the instructions in IRM 25.25.2.2, Data Mining Screening, to disposition the return in EFDS Input an EFDS note, "Funny Box Notice Review"
Funny Box Returns from Statute
25.25.2.8 (02-26-2021) Funny Box Returns from Statute All Funny box returns will be annotated with an approved stamp or handwritten mark "RIVO REV" , indicating the return was reviewed by Return Integrity Verification Operations (RIVO). The annotation must be placed in the upper left hand corner margin of the return. Screen the return for identity theft, see IRM 25.25.2.11, Identity Theft Scheme Criteria. For statute imminent or expired returns, follow normal screening procedures, see IRM 25.25.2.2, Data Mining Screening. If the return does not meet RIVO criteria, send it back to the referring area. Note: Complete all research on a Prisoner return before refiling the return see IRM 25.25.2.13, Prisoner Returns.
Form 1040X Funny Box Returns from Submission Processing
25.25.2.9 (04-23-2025) Form 1040X Funny Box Returns from Submission Processing All Funny box Form 1040-X, Amended U.S. Individual Income Tax Return, returns will be annotated with an approved stamp or handwritten mark "RIVO REV" , indicating the return was reviewed by Return Integrity Verification Operations (RIVO). The annotation must be placed in the upper left hand corner margin of the return. When an amended return is received in Submission Processing, they will follow their IRM procedures to refer Form 1040-X to RIVO for review. See IRM 3.11.6.8.15 Return Integrity and Verification Operation (RIVO) Case Screening.. Returns meeting the criteria may be routed to RIVO using Form 3210, Document Transmittal. RIVO will take the following actions: Note: Refer to Document 12990, IRS Records Control Schedules (RCS) 29, Item 91 for the National Archives and Records Administration (NARA) approved Form 3210, Document Transmittal retention and disposition requirement. Verify the Form 1040-X information using CC IRPTR, IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process and provide the results of the review by selecting the appropriate result using the 1040-X Referral Return Form, see Exhibit 25.25.2-2, Form 1040-X Referral Form. Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS).
Special Procedures for Returns Previously Identified as Identity Theft Returns
25.25.2.10 (11-06-2023) Special Procedures for Returns Previously Identified as Identity Theft Returns Accounts where the taxpayer identification number (TIN) owner return was previously considered as an identity theft tax return, will require specific actions to resolve the account. Review the account to determine if the identity theft determination was made by Return Integrity Verification Operations (RIVO) employees or during the Taxpayer Protection Program (TPP) processes. If another function made the identity theft determination, reject the inquiry or forward the request to the appropriate function. For accounts previously resolved by RIVO processes, take the following actions to resolve the account: IF AND THEN 1 The return is on MFT 32. See IRM 25.25.6.7.1, Taxpayer Protection Program (TPP) Assistors, Taxpayer Assistance Center (TAC) Assistors, and Identity Theft Victims Assistance (IDTVA) Assistors MFT 32 Reversal Criteria & Procedures, to resolve the account Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS) For Operations Assistance Requests (OARs) - Once the actions have been taken on the case, notate the actions and send the Form 12412, Operations Assistance Request (OAR), to TAS If a return with an original signature for the taxpayer is attached, edit SPC "B" on the return, edit the received date of the original return, see IRM 3.11.3.8.2.1, Types of Received Dates. Route the return for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents. (Unsigned copies can be destroyed as classified waste.) Close the RIVO control base when the account is resolved. 2 The return has been archived or deleted. See IRM 25.25.6.8, Valid Tax Returns That Were Archived - Deleted Returns or Failed Systemic MFT 32 Reversals That Must Be Reprocessed Manually - RIVO and Non-RIVO Employees Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS) For OARs - Once the actions have been taken on the case, notate the actions and send the Form 12412 to TAS If a return with an original signature for the taxpayer is attached, edit SPC "B" on the return, edit the received date of the original return, see IRM 3.11.3.8.2.1, Types of Received Dates. Route the return for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents. Note: Unsigned copies can be destroyed as classified waste per IRM 21.5.1, General Adjustments. Close the RIVO control base when the account is resolved. 3 The return posted as the TC 150. The return information has been removed from the account. See IRM 25.25.6.5.5.2, The Taxpayer's Return Information has been Reversed on MFT 30 Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS) For OARs - Once the actions have been taken on the case, notate the actions and send the Form 12412 to TAS. If a return with an original signature for the taxpayer is attached, edit SPC "B" on the return, edit the received date of the original return, see IRM 3.11.3.8.2.1, Types of Received Dates. Route the return for processing, see IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents. (Unsigned copies can be destroyed as classified waste.) Close the RIVO control base when the account is resolved.
Identity Theft Scheme Criteria
25.25.2.11 (05-02-2024) Identity Theft Scheme Criteria ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 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≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: If there is evidence of a pattern or the income documents appear false (i.e., abused EIN, fabricated entity, suspicious IRP, etc.), despite the existence of CC IRPTR, refer the EIN and any additional information to your lead/manager for review. If agreed, the lead/manager will send to the Entity Fabrication Team at *TS EF Referrals for determination.
Return Chargeout (RCO) Process
25.25.2.12 (11-06-2023) Return Chargeout (RCO) Process Data Mining (DM) Screening for paper returns is accomplished through the Return Chargeout (RCO) Process. RCOs were previously printed for each paper return meeting DM screening criteria. Currently, RCOs are identified utilizing the Workload Management System (WMS) or through a Selections aNd Analytics Platform (SNAP) query process at each Return Integrity Verification Operations (RIVO) IMF paper processing site. A transaction code (TC) 971 action code (AC) 134 is input on IDRS to hold the refund on the returns meeting RIVO criteria. Take the following actions: Use a SNAP query to obtain a daily listing of the selected paper returns, by cycle, which could not be systemically verified and must be manually pre-screened. Input an Electronic Fraud Detection System (EFDS) note of "RCO-X(cycle)-X (day of the cycle)" and distribute the listing to the teams for pre-screening. If per IRM 25.25.2.2, Data Mining Screening, there is sufficient data to determine the return is valid, "Refile" the return in EFDS. If there is insufficient data to refile the return, disposition to "Return Chargeout Interim State (PS 60)" . Note: There may be returns in the RCO process that are returns that were on MFT 32 and have been reprocessed to post to MFT 30. These returns have been through the Taxpayer Protection Program (TPP) Process and should be screened per IRM 25.25.2.16, Process Status (PS) 30 Identity Theft False Positive Screening Procedures. Reminder: If a reprocessed return was originally electronically filed, access the return via the Employee User Portal (EUP), rather than ordering the return per step c) below. Check the DLN of the TC 976 on MFT 32 to determine if the reprocessed return was originally electronically filed. Note: Do not disposition returns to PS 60 where the income is ONLY from a Schedule C or annotated as Household Help (HSH) and no federal withholding is claimed on the return, see IRM 25.25.2.15, Schedule C and Household Help (HSH) Income, to screen the return. Weekly, send the listing of RCOs in "PS 60" to the local campus Files Function using command code (CC) ESTAB to obtain the returns. Input an EFDS return note, ESTAB 1. When the return is received from Files or located via EUP, take the following actions: Note: In addition to the procedures below, screen returns filed with an Individual Taxpayer Identification Number (ITIN) for the primary taxpayer identification number (TIN) following IRM 25.25.2.14, Screening Individual Taxpayer Identification Number (ITIN) Returns. Annotate, "stamp" or hand write "IVO REV" , in the upper left hand corner margin of the return. Note: For returns found in EUP, there is no need to print the return for annotation or send the return to Files. Screen the return per IRM 25.25.2.2, Data Mining Screening. All the income documents (IDOC) attached to the return must be entered into EFDS. Enter the IDOC information as it appears on the IDOC. If no employer identification number (EIN) is present, research EFDS and/or IDRS for a valid EIN. If an EIN cannot be located, input the IDOC information in EFDS Return Notes and disposition the return to "ACE/EXAM" for manual verification. Note: If the return is locked to Process Status (PS) 49 (Identity Theft Hold in EFDS), input the IDOC information in the EFDS return notes. Exception: If the return is being dispositioned to "Refile" , do not enter the IDOC information. For married filing jointly returns, when adding IDOCs to EFDS delete the spousal name on the Contact Employer (CE) screen that does not appear on the IDOC. When screening is completed, send the return to files. If the RCO return was placed in "PS 60" by an RIVO Tax Examiner at another campus, screen the return and disposition per IRM 25.25.2.2, Data Mining Screening. If the return is in any other process status, contact the RIVO TE listed in the EFDS return note. If 30 days have passed since the return request was sent to files, initiate a second request for the return using command code (CC) ESTAB. Input a second EFDS return note, "ESTAB 2" . If more than 28 days have passed since the second return request, initiate a third request using CC ESTAB with definer "V" to expedite the request. Input an EFDS return note, "ESTAB 3" . If the return is not received from files 14 days after the third request, and CC IRPTR is not available in order to make a decision to "Refile" , input an EFDS return note, No Files RCO Response. FRE Analysts will periodically evaluate returns in PS 60 with no Files response for valid IRPTR data and disposition to Refile those with verifiable income and withholding. Note: Returns received from Files which have been refiled by RIVO FRE should be annotated as above and returned to Files. When the return is received from files, follow the steps in (2) above. Note: If a return disposition is changed to "Refile" , and the refund was manually stopped see IRM 25.25.13.9, Releasing the Refund. Valid return refunds must be released timely. Reminder: Analyze IDRS using CC TXMODA to determine that another area will not be impacted before releasing a refund using a TC 290 for zero (.00). If the TC 150 has not yet posted on Master File, disposition the return to "Refile" . If necessary, input a TC 972 AC 134 to reverse the TC 971 AC 134.
Prisoner Returns
25.25.2.13 (07-10-2025) Prisoner Returns ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, so the prisoner information in EFDS is the most current information available to the IRS. Reminder: CC FTBOL was updated to include a NOTE column with descriptions of a prisoner's incarceration status. See Exhibit 25.25.2-6 for each description. Note: If a return is identified as a full year prisoner and the return was sent to "Scheme" in a prior year, "Do Not" assume that it should be sent to "Scheme" for the current year. Note: If a prisoner claims ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ follow procedures in IRM 25.25.2.6, Unsubstantiated Income and/or Withholding. If a person is not considered a full year prisoner, continue screening the return using IRM 25.25.2.2, Data Mining Screening. For married filing joint returns, both taxpayers must not be full year prisoners. Use the following ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ when screening full year prisoner returns: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If CC IRPTR data is available for the year of the tax return, and the return verifies ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, "Refile" the return in EFDS. Input an EFDS return note "PER IRPTR" . Prior to Refiling the return in EFDS, please review IRM 25.25.2.3 (4) for additional instructions. Reminder: If the taxpayer is a full year prisoner and the return claims any COVID sick leave credits on Schedule 3, Additional Credits and Payments, Lines 13b and/or 13h, please see IRM 25.25.2.2 (11), Reminder. If the income documents (IDOCS) do not verify per the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ above or CC IRPTR data is not available for the tax year of the return, then follow the chart below for full year prisoner returns with IDOCs (return may contain income from Schedule C or Household Help (HSH)): Return characteristics Then 1 IDOCs are attached and the return has Unsubstantiated income/withholding, all filing statuses Stop the refund per procedures in see IRM 25.25.2.4, Stopping the Refund Input an EFDS return note "PRS, with IDOC" and "unsubstantiated wages $NNNNN.NN and/or unsubstantiated withholding $NNNNN.NN" Add the return to "Scheme" see IRM 25.25.2.5, Adding to Scheme 2 The return has multiple IDOCs attached for the same taxpayer and the IDOCs contain the same EIN, all filing statuses Stop the refund per procedures in see IRM 25.25.2.4, Stopping the Refund Input an EFDS return note "PRS, with multiple IDOCs" and "same EIN (NN-NNNNNNN) Income $NNNNN.NN and withholding $NNNNN.NN" Disposition the return to "Ace/Exam" 3 Supporting IDOCs present, all filing statuses, except FS 2 (MFJ) Send all IDOCs to verification Input an EFDS return note "PRS" 4 Supporting IDOCs present, FS 2 (MFJ) and both TPs are prisoners Stop the refund per procedures in see IRM 25.25.2.4, Stopping the Refund Input an EFDS return note "PRS, with IDOC" Send all IDOCs to verification 5 FS 2 (MFJ) and the supporting IDOC is for the non-prisoner See IRM 25.25.2.2, Data Mining Screening, and follow DM screening procedures 6 FS 2 (MFJ) and the supporting IDOC is for the prisoner Send all IDOCs to verification Input an EFDS return note "PRS" During the Screening process if you receive a Full Year Prisoner Return containing any of the bullet items listed, see the table below for guidance. No income documents (IDOCs) (i.e., no W-2 or Form 1099 Series) attached to the return Return contains unsubstantiated income/withholding The return has income only from Schedule C or Household Help (HSH) Caution: Full year prisoner returns filed only to claim the Recovery Rebate Credit (RRC) or Refundable Child Tax Credit (RCTC) Credit will not include income or withholding on the return. Therefore, do not assume that the return should be sent to Scheme. See the table below for additional information. IF THEN No income or withholding claimed, nor Schedule(s) attached and the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . Note: ≡ ≡ ≡ ≡ is only for 2021 returns. Disposition the return as "Refile" in EFDS No IDOCs, (all filing statuses, except FS 2 (MFJ)) and Schedule C, HSH or unsubstantiated income/withholding Exception: No IDOCs, but prisoner claims ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡and withholding follow IRM 25.25.2.6 (4) , Unsubstantiated Income and/or Withholding . Stop the refund per procedures in IRM 25.25.2.4, Stopping the Refund Input an Electronic Fraud Detection System (EFDS) note "PRS, Incarcerated All Year, No IDOCs" Add to Scheme see IRM 25.25.2.5, Adding to Scheme No IDOCs and FS is 2 (MFJ) and income/withholding is unsubstantiated Exception: If the primary and secondary taxpayers are BOTH prisoners, see Box 2 above. See IRM 25.25.2.6, Unsubstantiated Income and/or Withholding. The return will not be treated as a Prisoner Return.
Screening Individual Taxpayer Identification Number (ITIN) Returns
25.25.2.14 (07-10-2025) Screening Individual Taxpayer Identification Number (ITIN) Returns An Individual Taxpayer Identification Number (ITIN) is a nine-digit number in the format of a Social Security Number (SSN) beginning with a "9" . An ITIN is used to establish accounts for individuals who are not U.S. citizens. The ITIN allows them to file tax returns only. The ITIN should not be used for employment purposes. See IRM 3.21.263.5, ITIN General Processing Information, for more information. The ITIN Operation will refer identified ITIN return schemes to Return Integrity Verification Operations (RIVO) for treatment. The ITIN Operation will provide a scheme characteristic fact sheet with any newly identified scheme. All returns received directly from the ITIN Operation will be treated as identity theft and will be edited with a RIVO stamp or handwritten "RIVO REV" , and a special processing code (SPC) "M" prior to sending it to Submission Processing. All ITIN returns must be screened for identity theft per IRM 25.25.2.11, Identity Theft Scheme Criteria, and for known ITIN identity theft scheme criteria as provided by the ITIN Operation. When screening an ITIN Return follow the if and then chart: IF AND THEN The return is found in Data Mining Screening or the Return Chargeout Process (RCO). Meets the identity theft (IDT) criteria per IRM 25.25.2.11, Identity Theft Scheme Criteria, or a known ITIN scheme. (Current year or prior year return.) Disposition the return to "ACE/Adjustments" and input an Electronic Fraud Detection System (EFDS) note, "RIVO RSV IDT" For returns in the RCO Process, input the income document (IDOC) information into EFDS prior to dispositioning the return to "ACE/Adjustments" The return is found in Data Mining Screening or the RCO Process. Is a current year return, does not meet IDT scheme criteria and command code (CC) IRPTR data is not available. For returns in the RCO Process, input the IDOC information into EFDS Note: For returns in the RCO pre-screening process, disposition to "Return Chargeout Interim State (PS 60)" . Send the IDOCs to "Verify" Note: If a "work assumed" social security number (SSN) is available, include the "work assumed" SSN in EFDS return notes. The return is found in Data Mining Screening or the RCO Process. Is a current year return, does not meet IDT scheme criteria, and CC IRPTR data is available. Research CC IRPTR under the "work assumed" SSN and the ITIN per IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process. Include the "work assumed" SSN in the EFDS return note If the return verifies, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ disposition the return to "Refile" . Input an EFDS return note "PER IRPTR" If the return cannot be verified per CC IRPTR using the "work assumed" SSN or the ITIN, send all IDOCs to "Verify" For returns in the RCO Process, input the IDOC information into EFDS prior to dispositioning the IDOCs to "Verify" The return is found in Data Mining Screening or the RCO Process. Is a prior year return. Research CC IRPTR under the "work assumed" SSN and the ITIN per IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process. Include the "work assumed" SSN in the EFDS return note If the return verifies, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ disposition the return to "Refile" . Input an EFDS return note "PER IRPTR" . If the return cannot be verified per CC IRPTR using the "work assumed" SSN or the ITIN, disposition the return to "Research" and refer to the Social Security Administration Online Retrieval System(SSA_ORS) team or site Point of Contact (POC) for manual verification. If the refund has not been stopped, stop the refund per IRM 25.25.2.4, Stopping the Refund. For returns in the RCO Process, input the IDOC information into EFDS prior to dispositioning the return to "Research" When the income information is returned, take the following actions: If SSA_ORS response is "Verified OK" or≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ - "Refile" the return. Leave a note in EFDS "SSA_ORS database used" . Ensure the refund is released per IRM 25.25.13.9, Releasing the Refund. If SSA_ORS response is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or "Not Employed" - add the return to "Scheme" , see IRM 25.25.2.5, Adding to Scheme. When using the SSA_ORS database, leave a note in EFDS "SSA/ORS database used" . The return is found in Funny Box Screening. Meets the IDT criteria per IRM 25.25.2.11, Identity Theft Scheme Criteria, or known ITIN scheme. (Current year or prior year return.) Use an RIVO Stamp or edit "RIVO REV" on the return in the upper left corner margin and Edit SPC "M" .
Schedule C and Household Help (HSH) Income
25.25.2.15 (07-10-2025) Schedule C and Household Help (HSH) Income Returns containing Schedule C and/or Household Help (HSH) income and one of the conditions below, use the table to determine the actions to address the return: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ there was an audit by Exam for the same income type in the prior year and Exam did not allow the refund the return was in "Scheme" in the prior year IF THEN 1 The return ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the taxpayer identification number (TIN) owner OR Exam allowed the refund in a prior year for the same income type OR ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If the return is identified in the Electronic Fraud Detection System (EFDS), "Refile" the return. If the return is identified in Funny Box screening, ensure the return is stamped with the Return Integrity Verification Operations (RIVO) stamp or annotated with "RIVO REV" and return to the function to continue processing. 2 The return does not ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the TIN owner OR The return was in "Scheme" in a prior year OR There was an audit by Exam for the same income type in the prior year and Exam did not allow the refund If the return is identified in EFDS, stop the refund, see IRM 25.25.2.4, Stopping the Refund, disposition the return to "ACE/Adjustments" , and input EFDS Return note, "RIVO RSV IDT" . If the return is identified in Funny Box screening, edit special processing code (SPC) "M" , edit the RIVO stamp or annotate RIVO REV and return to the function to continue processing.
Process Status (PS) 30 Identity Theft False Positive Screening Procedures
25.25.2.16 (07-10-2025) Process Status (PS) 30 Identity Theft False Positive Screening Procedures Returns in Process Status (PS) 30 are returns that were selected by the identity theft processes for identity authentication and income and withholding verification. A transaction code (TC) 971 action code (AC) 052 and a TC 971 AC 129 will be present on command coded (CC) TXMODA. The taxpayer has been authenticated by the Accounts Management Taxpayer Protection Program (TPP) staff, the Taxpayer Assistance Center (TAC) staff, Return Integrity Verification Operations (RIVO), or through an online process. In addition, some returns are considered filed by the taxpayer identification number (TIN) owner based on other analytical data and allowed to continue processing. Note: Accounts where the return was considered filed by the TIN owner based on analytical data will contain a TC 971 AC 123 containing a MISC field of "TPP RP" . RIVO will screen and disposition the returns following the chart below: Note: If the account does not contain a TC 971 AC 052, the return will be "Refiled" in the Electronic Fraud Detection System (EFDS) and the refund will be released. IF AND THEN 1 The income on the return is ONLY from Schedule C, Household Help (HSH) or K-1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "Refile" the return in EFDS. Ensure the refund will release per IRM 25.25.13.9, Releasing the Refund. 2 The income on the return is comprised of Schedule C, HSH, or K-1 AND income from the IDOCS are ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, see IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "Refile" the return in EFDS. Ensure the refund will release per IRM 25.25.13.9, Releasing the Refund. 3 The income on the return is comprised of Schedule C and/or HSH AND income from the IDOCs are not≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, see IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ For current year returns, send all IDOCs to "Verify" Exception: If the return contains unsubstantiated withholding, see IRM 25.25.2.6, Unsubstantiated Income and/or Withholding. For prior year returns, push the return to "Scheme" , see IRM 25.25.2.5, Adding to Scheme 4 The income on the return is from IDOCs and can be verified per CC IRPTR or Social Security Administration Online Retrieval System (SSA_ORS) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, see IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process. Input EFDS return notes "PER IRPTR" or "PER SSA_ORS" as applicable "Refile" the return in EFDS Ensure the refund will be released per IRM 25.25.13.9, Releasing the Refund 5 The income on the return is from IDOCs and cannot be verified per CC IRPTR or SSA_ORS≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, see IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process. The IDOCs are in EFDS For current year returns, send all IDOCs to "Verify" For prior year returns, push the return to "Scheme" , see IRM 25.25.2.5, Adding to Scheme 6 The income on the return is from IDOCs and cannot be verified per CC IRPTR or SSA_ORS ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, see IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process. The return is an electronic return and contains unsubstantiated income/withholding. For current year returns, if CC IRPTR data is not fully loaded, disposition the return to "ACE EXAM" , see IRM 25.25.2.6, Unsubstantiated Income and/or Withholding For prior year returns and current year returns after CC IRPTR data is considered fully loaded, push the return to Scheme, see IRM 25.25.2.5, Adding to Scheme 7 The income on the return is from IDOCs and cannot be verified per CC IRPTR or SSA_ORS ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, see IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process. The return is a paper return and no IDOCs are in EFDS. Request the return from Files using CC ESTABDO When requesting the return from files, open a control base, "C#,ESTAB150,M,IRRQ" When the return is received, add the IDOCs to EFDS and follow the steps above and close the control base NOTE: For returns with an Individual Taxpayer Identification Number (ITIN) as the TIN, include the "work assumed" social security number (SSN) in EFDS notes, if available. If the return is not received from Files after the first request, issue an Expedite request to Files (CC ESTABDV) If the return is not received after the second attempt, push the return to scheme per IRM 25.25.2.5, Adding to Scheme, and close the control base 8 The income on the return is from any source AND The account contains a TC 971 AC 123 with a MISC field of "TPP RP" . The return meets identity theft criteria per IRM 25.25.2.11, Identity Theft Scheme Criteria, AND ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Disposition the return to "ACE/Adjustments" . 9 The return has posted but an attempt was made to move it to MFT 32, there is a TC 976 on MFT 32, and a TC 150 on MFT 30 The return meets identity theft criteria, see IRM 25.25.2.11, Identity Theft Scheme Criteria. Push the return to scheme per IRM 25.25.2.5, Adding to Scheme Disposition the return in the Scheme Tracking and Referral System (STARS) to "CAT 7" disposition "PU" Caution: Prior to Refiling the return in EFDS, please review IRM 25.25.2.3 (4) for additional instructions. Reminder: When screening returns, use the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ listed in Exhibit 25.25.2-4, ≡ ≡ ≡ ≡ ≡ ≡ ≡ Chart.
RIVO Process Status (PS) 55 Screening Procedures
25.25.2.17 (07-10-2025) RIVO Process Status (PS) 55 Screening Procedures For tax years 2022 and subsequent, Dependent Database (DDb) non-compliant filter rule 7W selects returns which ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, and analysts move these returns into PS 55. Transaction Code (TC) 971 Action Code (AC) 122 will be present on IDRS CC TXMODA; however, these returns must NOT be referred to the Automated Questionable Credit (AQC) process for treatment. If you find one of these returns in inventory or are assigned to screen this inventory, follow IRM 25.25.2.2.1, Data Mining Screening Tree to screen and disposition the return. Note: If the disposition is "Refile" , input a TC 972 AC 122 on the account. Also input EFDS return notes "Rule 7 Verified."
Frivolous Returns
25.25.2.18 (05-02-2024) Frivolous Returns Frivolous tax returns are based upon tax avoidance arguments that are not supported by law. A frivolous argument is used for the purpose of expressing dissatisfaction with the substance, form, or administration of the tax laws by attempting to illegally avoid or reduce tax liabilities. Frivolous documents often: Contain arguments about the obligation to file or pay tax on the face of the tax return or on attachments to the tax return. Include altered forms or jurats containing frivolous arguments. Are attempts to impede or circumvent the administrative processing of the tax return. Request questionable credits to which the taxpayer is not entitled, such as Fuel Tax Credit or COVID sick leave credits claimed on Schedule 3, Additional Credits and Payments. See the following for expanded listings of frivolous arguments: IRM 25.25.10-1, Frivolous Arguments IRM 3.11.3-13, Frivolous Filer/Non-filer Review Box Criteria and Definitions IRM 3.12.2-14, Frivolous Filer Definitions Identifiers of Frivolous Return Program (FRP) involvement: TC 971 AC 089 F- freeze Open control base unit numbers 14867 through 14869 TC 810 jurisdiction code of 4 -E freeze Note: FRP will stamp or write "FRP Cleared" and include their employee number in the upper left-hand corner of the paper return. If a potentially frivolous return is identified by Return Integrity Verification Operations (RIVO), disposition the return in the Electronic Fraud Detection System (EFDS) to Frivolous Filer (PS 77) and input an EFDS return note "Sent to FRP" . Exception: If the return claims questionable credits to which the taxpayer is not entitled, stemming from COVID sick leave credits claimed on Schedule 3, Additional Credits and Payments, Lines 13b and/or 13h, disposition the return in EFDS to Frivolous Filer (PS 77), stop the refund per IRM 25.25.2.4, Stopping the Refund, and input an EFDS return note "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" Note: If there is an EFDS return note present, "FRP Review Manual" , screen the return per IRM 25.25.2, Revenue Protection Screening Procedures for Individual Master File Returns.
Request for Information During Screening and Verification
25.25.2.19 (05-05-2025) Request for Information During Screening and Verification You may receive inquiries about the status of a case or a refund during the screening and verification process. These inquiries may come from the taxpayer (TP) via phone or correspondence or may be internal requests such as Form 4442, Inquiry Referral. All referrals are worked per IRM 25.25.13, Account Resolution for Return Integrity Verification Operations (RIVO). Follow internal RIVO directives to refer Form 12412, Operations Assistance Request (OAR) or Form 4442 /e-4442, Inquiry Referral, within RIVO, as applicable. Employees tasked with resolving Form 12412, Operations Assistance Request (OAR), and Form 4442/e-4442, Inquiry Referral, will use the specific guidance provided in the IRM 25.25, Revenue Protection, and related guidance in the table below to resolve the inquiry type: Inquiry Type IRM Reference Form 12412 OAR, Taxpayer Advocate Service (TAS) Referral See IRM 21.1.3.18.1, Operations Assistance Requests (OARs) Accounts Management Guidelines; IRM 21.3.5.4, Referral Procedures, and IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines Form 4442 /e-4442, Inquiry Referral See IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442 Follow the required time frames for Form 4442/e-4442, Inquiry Referral. Form 14027-B, Identity Theft Case Referral, must be treated as priority work. See IRM 25.23.3.2.5.2, Global Review, Action Required, for additional guidance about Form 14027-B referrals. To expedite the refund, TAS may inform the taxpayer that the IRS will need to contact the taxpayer's employer before the refund can be released. If the taxpayer agrees to this third-party contact, TAS may notate this agreement on the OAR. If the OAR contains this notation and all other necessary information, the IRS can contact the taxpayer's employer without sending the Letter 6255C, Questionable Refund Hold, to the taxpayer. Make the needed contacts and update the case accordingly. Add a note to the Electronic Fraud Detection System (EFDS): "OAR received; taxpayer agrees to employer contact" . Reminder: Due to the Taxpayer First Act section 1206, Internal Revenue Code (IRC) 7602(c)(1), has been amended to state that the IRS will not contact a third-party prior to 45 days after the issuance date of a third-party notification Letter 6255C, Third-Party Notification - For Use by RICS ONLY. If contact with the employer is necessary, follow procedures in IRM 25.25.3.9 , Manual Verification Procedures.
Returns not in EFDS
25.25.2.20 (07-10-2025) Returns not in EFDS The Electronic Fraud Detection System (EFDS) is the primary platform by which potentially fraudulent returns are screened, verified, and referred to a treatment process. However, certain Return Review Program (RRP) non-identity theft return selections are not loaded into EFDS. A process was established to identify this inventory and provide an opportunity for Return Integrity Verification Operations (RIVO) teams to manually review these returns outside of EFDS. RIVO will screen and verify the returns manually and to take necessary action on accounts based on the screening and verification determination. Returns not in EFDS will be identified by the Fraud Referral and Evaluation (FRE) analysts and they will open a control base on IDRS with the following information: C#,NOTINEFDS,A,MISC 1482284611,* Once assigned, RIVO will screen the returns per IRM 25.25.2.2.1, Data Mining Screening Tree, and take the following actions: IF THEN The return verifies ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, see IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process. Release the refund, see IRM 25.25.13.9, Releasing the Refund Close all RIVO control bases with activity code "RELRFND" The return meets possible identity theft criteria, see IRM 25.25.2.11, Identity Theft Scheme Criteria. Refer the return to the RIVO POC for manual referral to the Taxpayer Protection Program (TPP) treatment process Close all RIVO control bases with activity code "REF2TPP" The return does not verify ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, see IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process. Perform manual verification, see IRM 25.25.3.9, Manual Verification Procedures. (Disregard EFDS actions.) If the income and withholding can be verified, release the refund, see IRM 25.25.13.9, Releasing the Refund. If the income and withholding cannot be verified, prepare the appropriate manual referral template for the appropriate treatment stream, see IRM 25.25.13.5, Manual Referrals Close all RIVO control bases with the appropriate activity code as follows: "RELRFND" , "REF2AQC" , "REF2WOW" , "REF2EXAM"
Operations Assistance Requests from Taxpayer Advocate Service During the Screening or Verification Process
25.25.2.21 (07-10-2025) Operations Assistance Requests from Taxpayer Advocate Service During the Screening or Verification Process Taxpayer Advocate Service (TAS) may issue a Form 12412, Operations Assistance Request (OAR), to Return Integrity Verification Operations (RIVO) to expedite the screening and verification process. When an OAR is received in RIVO, RIVO will take the following actions: Review the return either per IRM 25.25.2.2, Data Mining Screening or per IRM 25.25.3.4, Income Verification using Command Code (CC) IRPTR. If the taxpayer income documents verify, perform the required actions to "Refile" the return in the Electronic Fraud Detection System (EFDS) and ensure the refund is released, see IRM 25.25.13.9, Releasing the Refund. Caution: Prior to Refiling the return in EFDS, please review IRM 25.25.2.3 (4) for additional instructions. If the original return does not verify, request the documentation from TAS. To verify the documentation from TAS, please see SERP - OAR Additional Documentation - RIVO Portal (irs.gov). If the documentation does not substantiate the return, advise TAS of the results on the Form 12412. If the return is not already in "Scheme" , push the return to "Scheme" , per IRM 25.25.2.5, Adding to Scheme. Update EFDS notes and the return disposition as appropriate. Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS). Update the OAR database as appropriate. Close all RIVO control bases. Note: If the Employer Identification Number (EIN) is on Mode of Contact (MOC) "Hold, Bogus Determination" or after research it is believed the EIN is potentially bogus, contact the Bogus Employer/Entity Fabrication Point of Contact (POC) Listing for expedited processing, see Point of Contact (POC) Listings.
Abusive Preparer Procedures for RIVO
25.25.2.22 (07-10-2025) Abusive Preparer Procedures for RIVO When screening returns, employees should be alert to possible fraudulent or identity theft claims ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. These returns do not meet the criteria for identity theft as provided in IRM 25.25.2.11, Identity Theft Scheme Criteria and do not meet the criteria for sending the income documents to verification as provided in IRM 25.25.2.2, Data Mining Screening. Return Integrity Verification Operations (RIVO) has developed a process to refer groups of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ to the Lead Development Center (LDC) or the Return Preparer Coordinator (RPC) for evaluation. These returns may contain any of the following characteristics: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If the return appears suspicious and the "IP" button on the Return Detail Screen in EFDS is lit (active), click on the "IP" button. The spreadsheet will appear with a listing of returns. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Follow the chart below: IF THEN ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Return to the initial return and continue with the screening process. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Follow the procedures in paragraph 4 below. When it is determined more research is needed, take the following actions: Open a Return Query from the EFDS drop down menu. Search the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ In IDRS, research the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Search for any ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. If there are any ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Research for possible identity theft ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Continue to paragraph 5 below. After the initial research, follow the chart below for other actions: IF THEN ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Return to the initial return and continue with the screening process. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ See paragraph 6 below. Send an email to the lead/manager ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Once the review has been completed by the lead/manager and approved, the lead/manager ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Note: The lead/manager will return any unapproved referrals to the employee with an explanation of the reason for the rejection.
State Mapping to Scheme Location
Exhibit 25.25.2-1 State Mapping to Scheme Location SDC/Scheme Location State 2 Digit Code 2 Digit state Code Explanation AUSC - 18 International return address AUSC - 18 AA Military address AA AUSC - 18 AE Military address AE FSC - 89 AK Alaska ATSC - 07 AL Alabama AUSC - 18 AP Military address AP KCSC - 09 AR Arkansas FSC - 89 AS American Samoa MSC - 49 AZ Arizona FSC - 89 CA California OSC - 29 CO Colorado ANSC - 08 CT Connecticut ATSC - 07 DC District of Columbia ANSC - 08 DE Delaware MSC - 49 FL Florida ATSC - 07 GA Georgia FSC - 89 GU Guam FSC - 89 HI Hawaii KCSC - 09 IA Iowa OSC - 29 ID Idaho OSC - 29 IL Illinois OSC - 29 IN Indiana KCSC - 09 KS Kansas KCSC - 09 KY Kentucky MSC - 49 LA Louisiana ANSC - 08 MA Massachusetts ATSC - 07 MD Maryland ANSC - 08 ME Maine KCSC - 09 MI Michigan CSC - 17 MN Minnesota KCSC - 09 MO Missouri FSC - 89 MP Northern Mariana Islands MSC - 49 MS Mississippi OSC - 29 MT Montana ATSC - 07 NC North Carolina CSC - 17 ND North Dakota KCSC - 09 NE Nebraska ANSC - 08 NH New Hampshire ANSC - 08 NJ New Jersey MSC - 49 NM New Mexico OSC - 29 NV Nevada ANSC - 08 NY New York CSC - 17 OH Ohio AUSC - 18 OK Oklahoma FSC - 89 OR Oregon CSC - 17 PA Pennsylvania ATSC - 07 PR Puerto Rico ANSC - 08 RI Rhode Island ATSC - 07 SC South Carolina CSC -17 SD South Dakota KCSC - 09 TN Tennessee AUSC - 18 TX Texas OSC - 29 UT Utah ATSC - 07 US Virgin Islands US Virgin Islands ATSC - 07 VA Virginia ANSC - 08 VT Vermont FSC - 89 WA Washington State CSC -17 WI Wisconsin ATSC - 07 WV West Virginia OSC - 29 WY Wyoming
1040-X Referral Return Form
Exhibit 25.25.2-2 1040-X Referral Return Form Form 14229, 1040-X Referral Return Form is used by Return Integrity Verification Operations (RIVO) to reviewForm 1040X for Code and Edit in Submission Processing according to information found in the IRM 3.11.6.8, 1040-X Routing Guide. Note: Do not use this form to return Form 1040-X to Accounts Management (AM). Follow established procedures to return the case to AM to attach to their open Correspondence Imaging Inventory (CII) case. 1040X Referral Return Form The attached 1040X has been reviewed by RIVO and is being returned for the following reason: __________1040X validates- follow normal processing procedures __________1040X requires an adjustment - Decrease Wage To:__________ Decrease Withholding To: __________ __________1040X cannot be verified/disallow __________Other (write description of necessary action) To:____________________FROM:____________________DATE:_________________ Note: This form is for use only by Return Integrity Verification Operations (RIVO) staff to return Form 1040X to Code and Edit.
Erroneous Referral Routing Form
Exhibit 25.25.2-3 Erroneous Referral Routing Form The Erroneous Referral Routing Form (Form 14230) is for use only by Return Integrity Verification Operations (RIVO) staff to return items not meeting RIVO criteria to the originator. "Erroneous Referral Routing Form" This item is being returned because it is not within RIVO's scope of authority. RIVO will "ONLY" address the following issues. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Inquiries related to refunds on accounts showing unresolved RIVO activity Identity Theft ONLY on accounts showing RIVO activity Open RIVO IDRS controls Fraud Leads ONLY on pre-refund and recoverable money issues 1040-X returns meeting criteria outlined in IRM 3.11.6.8.15 Return Integrity and Verification Operation (RIVO) Case Screening . Note: See IRM 21.5.6.4.35.3, -R Freeze Overview for Accounts With Return Integrity Verification Operations (RIVO) Involvement for indications of RIVO activity To:____________________FROM:____________________DATE:_________________ Note: This form is for use only by Return Integrity Verification Operations (RIVO) staff to return Erroneous Referrals.
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Exhibit 25.25.2-4 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ The following chart is used by Return Integrity Verification Operations (RIVO) to determine work stream selections. For CI Referrals, use the External Lead ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Return Category ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Process Status Description Chart
Exhibit 25.25.2-5 Process Status Description Chart The chart below can be used to determine the Process Status (PS) of the return in EFDS. Process Status (PS) Value/Code Description Return Status 0 Not selected for Data Mining None 1 Return waiting for "Prescan" Interim - return waiting for an action 3 Return waiting for Data Mining Interim - return waiting for an action 10 EITC/ACTC Can't Verify - systemic verification reprocessing Interim - return waiting for an action 12 Non-Identity Theft Select - Schedule C/HSH only Interim - return waiting for an action 20 Return not viewed on EFDS Interim - return waiting for an action 21 Return waiting for "Research" Interim - return waiting for an action 22 Return waiting for "Scheme" Acceptance - Interim STARS Completed - no further action 23 Return waiting for Attn TE Interim - return waiting for an action 24 Return waiting for Attn District - ELF Returns waiting for HHS Response Interim - return waiting for an action 25 Return in Reject Scheme TE Interim - return waiting for an action 26 Return waiting (STARS problem) Interim - return waiting for an action 27 Return waiting for "Research" later Interim - return waiting for an action 28 Return sent to "Refile" Completed - no further action 29 Return sent to "Scheme" - Fraud Completed - no further action 30 Return sent to "ACE/Adjustments" - Possible Identity Theft Interim - return waiting for an action 31 Return sent to "ACE/Collections" - Possible Fabricated Entity or Suspicious IRP Interim - return waiting for an action 32 Return sent to "ACE/Exam" - unsubstantiated income/withholding Interim - return waiting for an action 33 Return sent to "Verification" Interim - return waiting for an action 40 Return in "Prescan" Interim - return waiting for an action 41 Return in "Research" Interim - return waiting for an action 43 Return in Attn District Interim - return waiting for an action 44 Return in STARS Transfer Completed - no further action 45 Return in Interim STARS Processing Completed - no further action 46 Return in "Detail" Interim - return waiting for an action 47 Return in "Suspense" Interim - return waiting for an action 48 Return in "IAT Reject" Interim - return waiting for an action 49 Return in "ID Theft" - Hold - Unresolved TPP status Interim - return waiting for an action 50 Return in "ID Theft" - TPP completed status - waiting on systemic return verification Interim - return waiting for an action 55 Rule 7 monitoring Interim - return waiting for an action 60 "Return Chargeout" - Interim State Interim - return waiting for an action 65 "Post Refund Potential Fraud" Interim - return waiting for an action 70 "RIVO Holding" - waiting on a final frivolous determination/confirmed final determination Interim - return waiting for an action/Completed - no further action 77 "Frivolous Filer" - initial selection Interim - return waiting for an action
IDRS COMMAND CODE FTBOL SCREEN
Exhibit 25.25.2-6 IDRS COMMAND CODE FTBOL SCREEN IDRS populates Command Code (CC) FTBOL Definer P with data received and compiled ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ from correctional institutions in the United States. Prisoner incarceration dates and release dates for the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ are maintained. Caution: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ The IDRS examples below provide explanations of the prisoner incarceration status descriptions in the "NOTE" field for CC FTBOL, as well as "NOTE" field changes based on ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ prisoner data. Caution: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Source: official text