Internal Revenue Manual
IRM 2.4.61 — Command Code IDT48/IDT58/RPM48/RPM58/CSO48/CSO58/ELP45
Part 2. Information Technology
Chapter 4. IDRS Terminal Input Section 61. Command Code IDT48/IDT58/RPM48/RPM58/CSO48/CSO58/ELP45 2.4.61 Command Code IDT48/IDT58/RPM48/RPM58/CSO48/CSO58/ELP45 Manual Transmittal November 20, 2023 Purpose (1) This transmits revised IRM 2.4.61, IDRS Terminal Input, Command Codes IDT48, IDT58, RPM48, RPM58, CSO48, CSO58 and ELP45. Material Changes (1) IRM 2.4.61.1 has been revised to include Internal Controls. (2) IRM 2.4.61.2 and 2.4.61.4 added BMF for ELP45. ELP45 is now able to process BMF transactions Effect on Other Documents IRM 2.4.61 dated May 10, 2021 is superseded. Audience W&I Effective Date (01-01-2024) Kaschit Pandya, Acting, Chief Information Officer
Program Scope and Objectives
2.4.61.1 (11-20-2023) Program Scope and Objectives This section provides information on the use of the Integrated Data Retrieval Request System (IDRS), terminal input command code, IDT48/IDT58/RPM48/RPM58/CSO48/CSO58/ELP45. The information in this section is a general guide for the input of content of IDRS. Purpose: This IRM section provides instructions for inputting command codes IDT48/IDT58/RPM48/RPM58/CSO48/CSO58/ELP45. Audience: Customer Service Representatives Policy Owner: The Chief Information Officer (CIO) is responsible for overseeing all aspects of our systems that operate the nation's tax infrastructure. Program Owner: IT CIO Primary: W&I Program Goals: In support of service-wide efforts to recognize and resolve identity theft issues, while striving to provide a uniform and consistent approach to victim assistance, we are requesting to automate the current manual process for returning and applying a refund credit to a taxpayer's account that was involved in an ID Theft occurrence. In instances where taxpayers are victims of identity theft, and a tax return is filed fraudulently, the service needs to take the necessary steps to resolve the posted transactions on the valid/true taxpayer's account. Implementation of the automated process will result in a more expeditious resolution to the taxpayers account and will save on resources that are currently being expended in multiple operating divisions. The ID Theft command codes will process one-sided refund reversal for valid taxpayer affected by ID THEFT, Preparer Misconduct and Child Support Offset addition to fraudulent tax refunds identified through the External Lead Processing. The system will process credit transfers for an IMF and BMF (for IDT48/IDT58 only) taxpayer account while debiting a GENERAL LEDGER ACCOUNT so that affected taxpayers will be identified and given relief more quickly.
Background
2.4.61.1.1 (01-01-2024) Background This IRM and the contained sections provide the user the necessary information on how to use the command codes IDT48/IDT58/RPM48/RPM58/CSO48/CSO58/ELP45.
Authority
2.4.61.1.2 (01-01-2024) Authority The ID Theft command codes were developed to process one-sided refund reversal for valid taxpayer affected by ID Theft, Preparer Misconduct and Child Support Offset in addition to fraudulent tax refunds identified through the External Lead Processing.
Responsibilities
2.4.61.1.3 (01-01-2024) Responsibilities IDT Project Lead is responsible for Review and implementation of Work Requests that affect IDT/RPM/CSO/ELP command codes listed above Updating the contents of this IRM
Program Management and Review
2.4.61.1.4 (01-01-2024) Program Management and Review Program Reports: Data source: MCC and TCC TIF Data destination: MCC and TCC TIF Primary purpose of this data: allows business units to work cases on IDRS. Data description: Entity Record: Each individual taxpayer or business is assigned a unique identity that contains information about them such as SSN/EIN, name, and address. Module Record: These records are tax forms submitted by the taxpayer or business for a specific tax period and correspond to the entity record. Information that creates a unique key on this record would be the SSN/EIN, MFT (tax form), plan number, tax period, and control name. One or more module records can be assigned to an entity record. Transaction Record: Track the payment and refund activity for a specific module record. Transaction records must contain at least one transaction code. One or more transaction records can be assigned to a module record.
Program Controls
2.4.61.1.5 (01-01-2024) Program Controls Access to this program is governed by SACS.
Terms and Acronyms
2.4.61.1.6 (01-01-2024) Terms and Acronyms The allowable submission processing campuses are listed in the table below. User is required to input the IDT48, IDT58, RPM48, RPM58, CSO48, CSO58 or ELP45 at the campus where the taxpayer's refund originated. Note: For all Command Codes in IRM 2.4.61 - Cincinnati Service Center (17) will be processed at Ogden Service Center (29) and Fresno Service Center (89) will be processed at Kansas City Service Center (09) due to Service Center Consolidation effects. Campus Service Center Abbreviations Service Center Number Austin Service Center AUSC 18 Kansas City Service Center KCSC 09 Ogden Service Center OSC 29 CMODE Acronyms Note: Those users who are assigned to input CC's for ID Theft but are not assigned to the 5 submission processing campus, may use CMODE to input ID Theft Command Codes. Refer to http://serp.enterprise.irs.gov/databases/learning.dr/cmode.dr/cmode.htm for an explanation of CC CMODE. When finished entering ID Theft command codes, remember to return to your home campus CAMPUS ABBREVIATION ANDOVER AN ATLANTA AT AUSTIN AU FRESNO FR KANSAS CITY KC BROOKHAVEN BR CINCINNATI CI MEMPHIS ME OGDEN OG PHILADELPHIA PH Acronyms Unique to IDRS Acronym Definition IMF Individual Masterfile BMF Business Masterfile NAP National Accounts Profile TIF Taxpayer Information File TC Transaction Code CC Command Code
Related Resources
2.4.61.1.7 (01-01-2024) Related Resources IRM 2.9.1 Integrated Data Retrieval System Procedures
Records Produced During Real Time
2.4.61.2 (01-01-2019) Records Produced During Real Time TC 841: A pending TC 841 is generated from a successful CC's IDT48, RPM48 or CSO48 inputted by user to update the Masterfile so that a full refund will be credited to the taxpayer. TC 700: A pending TC 700 is generated from a successful CC's IDT58, RPM58 or CSO58 inputted by user to update the Masterfile so that a partial refund will be credited to the taxpayer. TC 570: An optional pending TC 570 is generated from a successful CC's IDT58, RPM58 or CSO58 inputted by use r. TC 720 - IMF: A pending TC 720 is generated from a successful CC ELP45 inputted by user to update the IMF or BMF so that a refund will be credited to the taxpayer. Quality Review - All transactions are subject to a two day Quality Review. A Control Base is updated if processing is successful.
Command Code IDT48/IDT58/RPM48/RPM58/CSO48/CSO58/RPM45/ELP45 - Process
2.4.61.3 (01-01-2019) Command Code IDT48/IDT58/RPM48/RPM58/CSO48/CSO58/RPM45/ELP45 - Process The IDT48. IDT58, RPM48, RPM58, CSO48, CSO58 and ELP45 command codes are used to input information relevant to the taxpayer refund. Validations checks are performed on data from prerequisites TXMOD, ACTON or other ID Theft CC as well as data inputted by users. If invalid conditions are present the input data will be re-displayed, errors will be identified by asterisk next to them and a descriptive error message will be displayed on line 24. Additional validations will be performed to ensure that the refund reversal will post at Masterfile. If invalid conditions are present then a descriptive error message will be displayed on line 24. Please see error messages in Exhibit 2.4.61-3.
Command Code IDT48 - Request Formatted Input Screen
2.4.61.4 (01-01-2019) Command Code IDT48 - Request Formatted Input Screen This Command Code is used to reverse a fraudulent refund to the taxpayer affected by ID THEFT for both IMF and BMF. CC IDT48 must be preceded by Command Code ACTON, TXMOD or another ID Theft CC. See Exhibit 2.4.61-1 for IDT48 Input Format. See Exhibit 2.4.61-4 for Error Messages and Error Message Description.
Command Code IDT58 - Request Formatted Input Screen
2.4.61.5 (01-01-2019) Command Code IDT58 - Request Formatted Input Screen This Command Code is used to reverse a partial refund to taxpayer affected by ID THEFT for both IMF and BMF.. CC IDT58 must be preceded by Command Code ACTON, TXMOD or another ID Theft CC. If user enters "Y" for GENERATE TC 570 input field, then a TC 570 will be generated if the IDT58 process is successful. See Exhibit 2.4.61-2 for IDT58 Input Screen. See fo Exhibit 2.4.61-4 r Error Messages and Error Message Description.
Command Code RPM48 - Request Formatted Input Screen
2.4.61.6 (07-20-2015) Command Code RPM48 - Request Formatted Input Screen This Command Code is used to post a TC 841 on the account of a taxpayer affected by return preparer misconduct. RPM48 must be preceded by Command Code ACTON, TXMOD or another ID Theft CC. See Exhibit 2.4.61-1 for RPM48 Input Screen. See Exhibit 2.4.61-4 for Error Messages and Error Message Description.
Command Code RPM58 - Request Formatted Input Screen
2.4.61.7 (07-20-2015) Command Code RPM58 - Request Formatted Input Screen This Command Code is used to post a TC 700 on the account of a taxpayer affected by return preparer misconduct. RPM58 must be preceded by Command Code ACTON ,TXMOD or another ID Theft CC. If user enters "Y" for GENERATE TC 570 input field, then a TC 570 will be generated if the RPM58 process is successful. See Exhibit 2.4.61-1 for RPM58 Input Screen. See Exhibit 2.4.61-4 for Error Messages and Error Message Description.
Command Code CSO48 - Request Formatted Input Screen
2.4.61.8 (01-01-2016) Command Code CSO48 - Request Formatted Input Screen This Command Code is used to post a TC841 on the account of a taxpayer affected by child support offset caused by Identity Theft. CSO48 must be preceded by Command Code ACTON, TXMOD or other ID Theft CC. SPLIT-REFUND-CD is entered to match the refund to be reversed. TRANSACTION-AMOUNT must match the refund to be reversed. TRANSACTION-DATE must match the refund's date to be reversed. See Exhibit 2.4.61-1 for CSO48 Input Screen. See Exhibit 2.4.61-4 for Error Messages and Error Message Description.
Command Code CSO58 - Request Formatted Input Screen
2.4.61.9 (01-01-2016) Command Code CSO58 - Request Formatted Input Screen This Command Code is used to post a TC 700 on the account of a taxpayer affected by child support offset caused by Identity Theft. CSO58 must be preceded by Command Code ACTON, TXMOD or another ID Theft CC. If users enters "Y" for GENERATE TC570 input field, then a TC 570 will be generated if the CSO58 process is successful. See Exhibit 2.4.61-2 for CSO58 Input Screen. See Exhibit 2.4.61-4 for Error Messages and Error Message Description.
Command Code ELP45 - Request Formatted Input Screen
2.4.61.10 (01-04-2018) Command Code ELP45 - Request Formatted Input Screen This Command Code is used to post a TC720 on the account of a taxpayer affected by ID Theft and identified by External Leads Processing. ELP45 must be preceded by Command Code ACTON, TXMOD or other ID Theft CC. See Exhibit 2.4.61-3 for ELP45 Input Screen. See Exhibit 2.4.61-4 for Error Messages and Error Message Description.
Case History Controls
2.4.61.11 (07-01-2014) Case History Controls An open case control must be assigned to the employee inputting CC IDT48, IDT58, RPM48, RPM58, CSO48 CSO58 or ELP45 with a CASE-STATUS-CD of A (Assigned), S (Suspense) or M (Other or Audit). If there is an open control assigned to another employee, then CASE-STATUS-CD must be B (Background) or C (Closed). ]'The control history input fields will be generated but the employee inputting CC IDT48, IDT58, RPM48, RPM58, CSO48 CSO58 or ELP45 can input other values for IRS-RCVD-DATE, CTRL-CAT and ACTIVITY.
ID Theft Reports
2.4.61.12 (01-04-2018) ID Theft Reports See Exhibit 2.4.61-5 for IDT/CSO Report that list all IDT/CSO Theft transactions for each cycle. See Exhibit 2.4.61-6 for RPM Report that list all RPM transactions for each cycle. See Exhibit 2.4.61-7 for ELADD Report that list all ELADD transactions for each cycle. SeeExhibit 2.4.61-8 for ELADD Deposit Ticket Summary/EOD17 Run Control that list all DEPOSIT-TICKET-NUM and CREDITS amounts.
IDT48, RPM48 or CSO48 Input Format
Exhibit 2.4.61-1 IDT48, RPM48 or CSO48 Input Format IDT48 Input Screen Please click here for the text description of the image. Input Screen Format LINE ELEM. POSITION ELEMENT NAME DESCRIPTION 1 1 1-5 Command Code IDT48, RPM48 or CSO48 2 7-17 TIN Taxpayer Identification Number 3 25-26 MFT MFT 4 36-41 TX-PRD TAX PERIOD 5 65-68 NM-CTRL NAME CONTROL 6 6 15-22 TRANS-DT Required field. Transaction Date must match refund transaction date. 8 7 11-21 AMOUNT Required field. Transaction Amount. Must match sum of refund and related offset transactions. 10 8 18 SPLIT-REFUND-CD Required field. Accepted values are 0 - 6. 12 10 24 POSTING-DELAY POSTING-DELAY can be 0 - 6. 14 11 16 CASE-STS-CD Required field. Generated with an" A" . 12 33-40 IRS-RCVD-DATE Required field.Generated from existing control base IRS received date but can be overridden. 13 52-55 CTRL-CAT Required field. Generated from existing control base control category but can be overridden. 14 69-78 ACTIVITY Required field. Generated with CR-TR-1545 (or 4971 for ELP45) but can be overridden. Indicate what action took place. 17 15 REMARKS Required field. Three characters must be entered to be valid.
IDT58, RPM58, CSO58 Input Format
Exhibit 2.4.61-2 IDT58, RPM58, CSO58 Input Format Input Screen Format IDT58 Input Screen Please click here for the text description of the image. LINE ELEM. POSITION ELEMENT NAME DESCRIPTION 1 1 1-5 Command Code IDT58, RPM58 or CSO58 2 7-17 TIN Taxpayer Identification Number 3 25-26 MFT MFT 4 36-41 TX-PRD TAX PERIOD 5 65-68 NM-CTRL NAME CONTROL 6 6 15-22 TRANS-DT Required field. Transaction Date must match refund transaction date. 8 7 11-21 AMOUNT Required field. Transaction Amount. Cannot exceed module balance. 10 8 18 GENERATE TC570 (Y/N) Required field. Indicates if USER wants a TC 570 created. 12 10 24 POSTING-DELAY Required field. POSTING-DELAY can b e 0 - 6. 14 11 16 CASE-STS-CD Required field. Generated with an" A" . 12 33-40 IRS-RCVD-DATE Required field. Generated from existing control base IRS received date but can be overridden. 13 52-55 CTRL-CAT Required field. Generated from existing control base control category but can be overridden. 14 69-78 ACTIVITY Required field. Generated with CR-TR-1545 (or 4971 for ELP45) but can be overridden. Indicate what action took place. 17 - 18 15 REMARKS Required field. Three characters must be entered to be valid.
ELP45 Input Format
Exhibit 2.4.61-3 ELP45 Input Format Input Screen Format ELP45 Input Format Please click here for the text description of the image. LINE ELEM. POSITION ELEMENT NAME DESCRIPTION 1 1 1 - 5 Command Code ELP45 2 7 -17 TIN Taxpayer Identification Number 3 25 - 26 MFT MFT 4 36 - 41 TX-PRD TAX PERIOD 5 65 - 68 NM-CTRL NAME CONTROL 6 6 15 - 22 TRANS-DT Required field.Transaction Date must match refund transaction date. 8 7 11 - 21 AMOUNT Required Field.Transaction Amount. Must be equal or less then to sum of refund and related offset transactions 10 8 18 SPLIT-REFUND-CD Required field. Accepted values are 0 - 6 12 9 14 - 25 TRACE-NUM Required field.The Trace Num - has 12 indicated External Lead Program in 4 and 5 position. 10 58 - 64 DEPOSIT-NUM Required field. The Deposit Number 14 11 16 CASE-STS-CD Required field.Generated with an A 12 33 - 40 IRS-RCVD-DATE Required field.Generated from existing control base IRS received date but can be overridden. 13 52 - 55 CTRL-CAT Required field. Generated with CR-TR-1545 but can be overridden. Indicate what action took place. 14 69 - 78 ACTIVITY Required field. Generated with CR-TR-1545 but can be overridden. Indicate what action took place. 16 15 REMARKS Required field. Three characters must be entered to be valid.
Error Message Table
Exhibit 2.4.61-4 Error Message Table ERROR MESSAGE ERROR DESCRIPTION INVALID COMMAND CODE Check spelling and ensure that command Code is in profile. PREREQUISITE NOT VALID. USE TXMOD -OR- ACTON Prerequisite Command Code ACTON or TXMOD is required. TRANSACTION DATE NOT VALID - USE FORMAT: MMDDYYYY Date is invalid. AMOUNT NOT VALID - USE FORMAT: 999,999,999.99- Amount is invalid SPLIT REFUND CODE NOT VALID Split Refund Code is invalid. Accepted values are 0 - 6. TC570 INDICATOR NOT VALID TC570 Indicator must be "Y" or "N" . POSTING DELAY NOT VALID Posting Delay is invalid. Accepted values are 0 -6. TRACE-NUM NOT VALID Trace-Num is invalid. All characters are numeric. DEPOSIT-TICKET NOT VALID Deposit-Ticket not valid. All characters are alpha-numeric CASE STATUS CODE MUST BE A OR C Case-Status-Cd is invalid IRS RECEIVED DATE NOT VALID IRS Received Date is invalid. CATEGORY CODE NOT VALID Category Code is invalid. See 6209 for accepted values. ACTIVITY CODE NOT VALID Activity Code is invalid. Must between 2 and 10 characters to be valid. REMARKS NOT VALID Remarks must be at least 3 characters long. THIS SERVICE CENTER DOES NOT HAVE ACCESS Service Center is invalid. Accepted values are AUSC, OSC, KCSC, CSC and FSC. DATABASE ERROR -RETRY Database not available CC VALID FOR INDIVIDUAL ACCOUNTS ONLY For IMF only. CC VALID FOR IMF OR BMF ACCOUNTS ONLY For IMF and BMF only. AREA (XX) NOT AVAILABLE TIF AREA is not available BASIC ENTITY RECORD NOT FOUND Account not found. TAX MODULE NOT FOUND Module not found. NO POSTED/PENDING TC840/846 FOUND A TC 840 or TC 846 must be present on tax module to process refund. CONTROL SEQUENCE NUMBER NOT FOUND A valid control sequence number must be found to update CONTROL-HIST-REC. NO CONTROL BASE FOUND Could not find valid control base. REFUND REVERSAL DOES NOT BALANCE NET REFUND AMOUNT Refund Reversal Amount must equal the net of the refund amount and all associated offset transactions. MATCHING TC840/846 NOT FOUND Matching refund not found, CONTROL BASE ASSIGNED TO ANOTHER EMPLOYEE WITH STATUS A, S, OR M Cannot process IDT48/58, RPM48/58 or CSO48/58 if there is an existing control base assigned to an employee with a CASE-STATUS of A, S or M. CONTROL BASE NOT ASSIGNED TO THIS EMPLOYEE The case is being controlled by another employee. ADDCTRL ERROR XX Cannot add CONTROL-HIST-REC using ADDCTRL sub-routine TRANS-DATE MUST MATCH A REFUND DATE Trans-Date doesn't match the refund date. DUMMY ACCOUNT NOT ALLOWED Dummy Accounts are not allowed TC848 NOT ALLOWED WITHOUT MATCHING TC849 Requires a counter entry of TC 849 to debit the correct tax module. TC849 NOT ALLOWED WITHOUT MATCHING TC848 Requires a counter entry of TC 848 to credit the correct tax module. DUPLICATE TC841 NOT ALLOWED A TC 841 with same TRANS-AMT and TRANS-DATE cannot be on the taxpayer's account. TC720 TOTALS CANNOT EXCEED REFUND AMOUNT If there are 2 TC720 both added together exceed refund TC720 NOT ALLOWED W/ TC841 Cannot be two refunds TC720 CANNOT EXCEED REFUND AMOUNT Cannot exceed refund.
IDT/CSO Report
Exhibit 2.4.61-5 IDT/CSO Report IDT/CSO Report Please click here for the text description of the image.
RPM Report
Exhibit 2.4.61-6 RPM Report RPM Report Please click here for the text description of the image.
ELADD Report
Exhibit 2.4.61-7 ELADD Report ELADD Report Please click here for the text description of the image.
ELADD Deposit Ticket Summary Report and EOD17 Run Control
Exhibit 2.4.61-8 ELADD Deposit Ticket Summary Report and EOD17 Run Control ELADD Deposit Ticket Summary/EOD17 Please click here for the text description of the image.
Source: official text