Accounts Maintenance Research Hold (AMRH) is general account research and resolution of unresolved accounts. AMRH identifies Service areas where items did not process through the system correctly or completely.

This IRM section provides guidance for controlling and resolving frozen and unsettled conditions on the Master Files so they can move to the retention register.

Refer to IRM 1.2.1.13, Policy Statements for Customer Account Services Activities, for information.

The Taxpayer Services Commissioner has overall responsibility for the policy related to this IRM, which is published on a yearly basis.

Additional information found in IRM 21.1.1, Accounts Management and Compliance Services Overview.

Program Reports: The program reports provided in this IRM section are for identification purposes for Accounts Management Customer Service Representatives (CSR) and Tax Examiners (TE). For reports concerning quality, inventory and IDRS age listings, please refer to IRM 1.4.16, Accounts Management Guide for Managers. IDRS age listings can also be viewed by accessing Control Data Analysis, Project PCD, on the Control D/Web Access server, which has a login program control.

Program Effectiveness: Program effectiveness is determined by Accounts Management’s employees applying IRM guidance to successfully perform applicable account actions and duties.

Program Controls: Goals, measures and operating guidelines are listed in the yearly Program Letter. Quality data and guidelines for measurement is referenced in IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Collection, Campus Examination, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS) and Electronic Products and Services Support.

Below are common acronyms used in this IRM section. Acronyms not listed below may be found in the Acronym Database.

The IRS mission is to provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.

The IRS will not tolerate discriminatory treatment of taxpayers by its employees in any programs or activities supported by the IRS. No taxpayer should be subject to discrimination in educational programs or activities based on sex, race, color, national origin, disability, reprisal, religion, or age.

If a taxpayer believes they have been discriminated against on the basis of sex, race, color, national origin (including limited English proficiency), disability, reprisal, religion, or age, advise the taxpayer that they can forward an email to EDI.Civil.Rights.Division@irs.gov, or send a written complaint to: Internal Revenue Service, Office of Equity, Diversity and Inclusion, CRU, 1111 Constitution, NW, Room 2413, Washington, DC 20224. A complaint form can be obtained at https://www.irs.gov/about-irs/your-civil-rights-are-protected.

Refer to IRM 1.4.2.1.8, Related Resources, for information on related resources that impact internal controls.

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 accord with taxpayer rights. See IRC Section 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see https://www.irs.gov/taxpayer-bill-of-rights, and see IRM 1.2.1.2.36, Policy Statement 1-236 (Rev. 1), Fairness and Integrity in Enforcement Selection.

The overall mission of the Account Maintenance (AMRH) program is to:

The overall guidelines of the AMRH program are to:

The Accounts Management System (AMS) electronically delivers Accounts Maintenance (AMRH) transcripts on a daily or monthly basis, replacing the printed paper forms. The data is extracted and sorted by a computer program, and cases are loaded into AMS as inventory items. AMS automatically assigns inventory cases to employees based on their skill codes and the number of cases in inventory. The AMRH manager, lead, or clerk may also manually assign transcript inventory to employees in their unit.

AMS relays the information to the Integrated Data Retrieval System (IDRS) to establish control bases. See Integrated Data Retrieval System (IDRS), Category Codes, for valid category codes.

Assigned and unassigned cases reside on AMS.

Resolve freezes and unsettled conditions:

Refer to the following Internal Revenue Manuals (IRM) to resolve freezes and unsettled conditions: (List is not all inclusive)

As cases are worked, Tax Examiners should look for quick closures. These are cases with:

Research IDRS and AMS for remaining cases:

Workable AMRH cases must remain in "Active" status on AMS. A case is workable unless it is in "Suspense" status due to a delay in processing beyond the assignee's control. Examples include:

When working transcripts on AMS, do not close the IDRS control base of your AMS case when you input/transmit an IDRS command. For example, when completing an ADJ54 screen, leave the CASE-STS-CD> field blank. Allow AMS to close the IDRS control case when you close the case in AMS, after completing all actions.

If a case is closed following IRM guidance and suspense time frames, a case closure count may be taken after working a case based on a late reply to correspondence, or if late information is received.

Ensure the IDRS category is correct for the type of AMRH case being worked. Correct the IDRS category if necessary.

When an account on IDRS/TXMOD exceeds the limit of 51 pages, the account is too large and transactions input will unpost with Unpostable Code 186-1. The account must be transferred from Master File to Non-Master File (NMF). Take the following actions:

The subsections listed above address AMRH transcripts on Civil Penalty modules and Individual and Employer Shared Responsibility Payment modules associated with the Affordable Care Act (ACA).

Refer to IRM 20.1.1, Introduction and Penalty Relief, for an explanation of civil penalties.

Accounts Maintenance is responsible for requesting any documentation necessary to resolve AMRH conditions. Initiate correspondence even if another function previously sent correspondence. See Exhibit 21.2.4-1, Letters Used to Resolve AMRH Cases.

Correspondence is also required to explain:

Send a closing letter to the taxpayer when releasing a freeze or resolving a condition that results in a refund, offset, or balance due. This applies to all cases, EXCEPT for the following:

Use IDRS letters to correspond with taxpayers whenever possible. Managers must review Quick Notes. Use simple language to communicate the message.

Correct spelling, typographical or any errors in the taxpayer's address. See IRM 3.13.5.49, Updating Address Records, for IMF, and IRM 3.13.2.4.3, Updating BMF Addresses, for general requirements for a change of address. Also refer to Command Codes INCHG and BNCHG.

Research to correct incomplete or incorrect names and addresses on undelivered letters. If the data was complete and correct, research for a more current address. If the tax return is present in your case file, check it for more complete or correct information. (Do not order the return just to check the address). Otherwise, research AMS history, RTR, Correspondence Imaging Inventory (CII), and IDRS CC ENMOD, IMFOLE, INOLE, NAMES/E, RTVUE, TRDBV, IRPOL, and IRPTRL (most current tax period data). Research open IDRS modules for any pending (PN TC 150/TC 976) return. If found, monitor for updated address/entity information.

If you find more complete or correct information, or if you find a more current address, reissue or re-mail the correspondence.

See IRM 21.3.3.4.11.1.1, Undelivered Mail Procedures for Accounts Management, for procedures on updating MF based on a yellow sticker address provided by the Post Office.

If another address is not found or a reissued letter is undeliverable, follow instructions under the specific freeze.

Do not transfer a case to another campus unless instructed per the IRM. If research indicates the case is resolved, do not transfer.

Use Form 3210, Document Transmittal, to transfer cases.

International returns are subject to the same test as other returns when determining whether to transfer to another campus. See IRM 21.8.1.2.1, Campus Consolidation and Program Centralization, and IRM 3.10.72.5.3, International Sorting Instructions, for additional criteria.

Transfer IMF transcripts meeting the international and possession return criteria above, and DUPTIN cases identified in IRM 21.2.4.3.40.2(14), AMRH09 Resolution, to the Philadelphia Accounts Management (PAMC) AMS unassigned transcript inventory.

If a B- freeze is identified on an account, follow procedures per IRM 21.5.6.4.3, B- Freeze.

In some cases, the original return was designated for audit but was not reviewed by Examination or TE/GE. Consequently, any additional liability reported on an amended return may not have been assessed. Be aware of actions needed to assess additional liability. See IRM 21.5.3.4.7, Processing Claims and Amended Returns with Examination Involvement, IRM 21.6, Individual Tax Returns, for IMF, and IRM 21.7, Business Tax Returns and Non-Master File Accounts, for BMF.

If the payment belongs to the taxpayer, look for other tax periods or MFTs with a balance due. Review zero balance accounts, in status other than Status 12, for possible unassessed penalty and interest accruals. Examine the tax return, payment voucher, and taxpayer contacts or correspondence.

Attempt telephone contact to determine proper disposition of unresolved payment(s) or credit(s). Research IDRS, AMS history, RTR, CII or Directory Assistance to locate a taxpayer telephone number. If you cannot locate a telephone number from above research, research the internet per local management guidelines to obtain a contact telephone number. Utilize websites available to the general public (e.g., Google, SEC, and SWITCHBOARD). Add an AMS narrative to include what research tools were used to obtain telephone number and whether or not a successful contact was made.

Verify withholding credits (TC 806) with IDRS Command Code IRPTR, Form W-2, Wage and Tax Statement, or Form 4852, Substitute for Form W-2, Wage and Tax Statement. Disallow any unsubstantiated amount and follow procedures in, IRM 21.4.5.5.3, Category B Erroneous Refunds.

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If the credit cannot be applied to an account after following AMRH research and procedures, and the case is still not resolved, transfer the credit to the Excess Collections File (XSF) or Unidentified Remittance File (URF). See IRM 21.2.4.3.10.1, Excess Collections File (XSF) and Unidentified Remittance File (URF) for AMRH.

Erroneous refunds are sometimes issued to taxpayers due to misapplied payments, incorrect tax adjustments, unverifiable wages and withholding, fraudulent returns, incorrect TINs, etc. See IRM 21.4.5.5, Erroneous Refund Categories and Procedures.

AMRH transcripts will generally not generate if there is an unreversed TC 520 with a -V or -W freeze posted to any module of the taxpayer's account. See IRM 21.5.6.4.44, -V Freeze, or see IRM 21.5.6.4.46, -W Freeze, for additional information.

Original and amended returns filed after 10/22/94 can be processed using normal procedures. See IRM 5.9.4.3.1, BAPCPA and BRA 94's Effect on Assessments.

For issues not related to processing original and amended returns, close your control within AMS using Closing Action "TC 520 Posted" .

An unreversed TC 420 or TC 424 indicates that Examination, TE/GE or Appeals requested the return.

All AMRH transcripts with a -L freeze are suppressed, except for the following transcript types (work according to their specific instructions):

All other transcript types are suppressed until the ASED is within six months or the "-L" freeze is resolved. If a "-L" freeze is set after the AMRH transcript generated, close the case on AMS with the appropriate closing action below:

These cases have either a 09 or 10 filing requirement and may be assigned to a revenue officer. AMRH may receive a Form 941M, Employer’s Monthly Federal Tax Return, in response to correspondence although the filing requirements are other than 09 or 10 (e.g., AM22, AM05 or AM09 transcripts).

If the filing requirements are other than 09 or 10, return the Form 941M, Employer’s Monthly Federal Tax Return, to the taxpayer with Letter 3007C explaining they do not have Form 941 monthly filing requirements.

If the filing requirements are 09 or 10, call the corresponding field office. The revenue officer responsible for Form 941M filers will help resolve the AMRH case.

If corrective action is identified before or during the end of year cutoff, but prior to the first posting of the new processing year (dead cycles), issue a manual refund if a computer generated refund will result in an unnecessary delay, costing the IRS additional interest.

Before corresponding with a taxpayer on an account without a return, check the filing requirements on IDRS. If the taxpayer does not have filing requirements for that tax period, do not attempt to secure a return. If the taxpayer submits a return, but does not have a filing requirement, route it to Entity to establish the filing requirements and process the return.

If the filing requirements on the transcript module were deleted (e.g., Filing Requirement Code (FR) 03 or 51) on Form 941, Employer's QUARTERLY Federal Tax Return, and there are outstanding balances (OBLs) on other modules that exceed the credit available, transfer credit(s) to satisfy the oldest OBLs first.

If the credit(s) on the transcript module exceeds the OBLs on other modules, correspond with the taxpayer before applying excess credit to OBLs.

Refer to IRM 5.19.2, Individual Master File (IMF) Return Delinquency.

The entity and filing requirements may show that a taxpayer is not required to file a specific return, or not required to file returns for a specific MFT. See, Document 6209 Section 8A-6, Filing Requirement Codes (FR Codes).

If the taxpayer provides a signed return, process the return.

If the taxpayer response or correspondence states:

On Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return, (MFT 10) tax module with an Employment Code (EC) W, IRC Section 501(c)(3) exempt from Federal Unemployment Tax (FUTA), in the entity, no return is required to be filed. Issue a manual refund with TC 770 .00 to restrict interest, without requiring a tax return. Input TC 591 cc 75 one cycle after the credit is resolved.

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Follow the procedures below to resolve transcripts with Identity Theft (IDT) involvement.

Close the transcript as no action if there is an open IDT IDRS control base with the IDRS categories below:

If the IDT case was closed on IDRS with category IDT1, IDS1, IDT3, IDS3, IDT4, IDT5, IDT6, IDS6, IDT8, IDS8, IDT9, or IDS9, but all actions were not taken to resolve the freeze, route the transcript to the Image Control Team (ICT) or Campus Support CII scanning to scan to the Centralized Distribution Site (CDS) IDRS number. Notate on the routing slip, the IDRS number (1174078935), Document Type, Category Code, and Organization Function Program (OFP) associated with the IDRS category the IDT case was closed with. See the table below for the correct Document Type, IDRS Category Code, and OFP:

If the IDT case was closed with IDRS category IDI1, IDI2, IDI3, IDI4, IDI5, IDI6, IDI9, or IDII, but all actions were not taken to resolve the freeze, route the transcript to the Image Control Team (ICT) or Campus Support CII scanning to scan to the Centralized Distribution Site (CDS) IDRS number. Notate on the routing slip, the IDRS number (1174078935), Document Type, Category Code, and OFP associated with the IDRS category the IDT case was closed with. See the table below for the correct Document Type, IDRS Category Code, and OFP:

If the case was closed with IDRS category GRVW, but all actions were not taken to resolve the freeze, route the transcript to IDTVA See IRM 25.23.3.2.5.2(3), Global Review - Action Required, for a list of GRVW Activity Codes and functions.

TRNS46 transcripts generate on a daily basis when an overpayment or refund is due on decedent modules when:

If there is a TC 388 / TC 389 present, refer to IRM 21.2.4.3.2.1, Modules Containing TC 388 and TC 389, to identify possible quick closures.

Research CC IMFOLE and CC INOLES for the date of death.

If TC 540 is not present on the tax module for the year the taxpayer died, use IDRS CC REQ77 to input TC 540 with the date of death. This action will delete the future filing requirements.

If there is an incorrect date of death on CC IMFOLE (e.g., taxpayer not deceased, different date of death on CC INOLES):

If the taxpayer was deceased in a prior tax period or not living at any time during the transcript tax period, do not issue a refund.

If the freeze was set due to a Debtor Master File (DMF) adjustment, identified by TC 150 DLN blocking series 92, close the transcript on AMS and open a new IDRS control base as follows:
ACTON
C#,CLTODMF,M,MISC
1040600001,MMDDYYYY (Use transcript IRS received date)

If "S-" freeze is on the module, or if credit is the result of a TC 740 with blocking series and serial number 66666, take the following action:

Ensure all supporting documents are attached to the return and the information is complete, e.g., Form 1310, or court documentation. See IRM 3.11.3.10.3, Documentary Evidence on a Decedent Return. Use on-line research tools in place of requesting document and transcripts, whenever possible. For paper filed returns, use IDRS CC ESTABD if a document request from files is required. See IRM 2.3.17, Command Code ESTABD.

If the original return was not processable, input the Return Processable Date (RET-PROC-DT) using IDRS CC REQ54 with a TC 290.00 HC 4.

Determine if a computer generated refund can be issued. See IRM 21.6.6.2.21.2 (3), Processing Decedent Account Refunds.

Prepare Form 5792, Request for IDRS Generated Refund, for refund amount as outlined in IRM 21.4.4, Manual Refunds.

Change the entity to show the correct information for the filing year as necessary. See IRM 21.6.6.2.21.1, Updating the Entity on Decedent Accounts, for more information.

Due to delays in processing dishonored, stopped payments or payments that had an issue with an Automated Clearing House on October 20, 2022, the payments made through IRS Direct Pay were sent to financial institutions twice in error when only one should have posted. Do not release the freeze if there appears to be a duplicate payment issue that is less than 12 months old from the current date. Close the case as no action to allow additional time for the dishonored or stopped payment to resolve the issue or for a follow-up transcript to generate. For example, if the payment date is April 2022 and the current date is March 2023, close your case as no action. If the payment date is more than 12 months old from the current date, work the case accordingly.

If no reply is received after 90 days or the correspondence is returned undeliverable, transfer the credit to the Unidentified Remittance File (URF) or Excess Collections File (XSF) and close the case "NOREPLY" , or "UNDEL" , as applicable. See IRM 21.2.4.3.10.1, Excess Collections File (XSF) and Unidentified Remittance File (URF) for AMRH.

Ogden campus works all Exempt Organization cases as shown below and BMF MFTs with specific sections identifying Exempt Organization (EO) returns. Process these AMRH cases according to the specific instructions for the type of transcript.

IRS prepares returns based on the available income information if the taxpayer refuses or does not file a return. The taxpayer can file a valid tax return, correct the proposed assessment, or agree to the proposed assessment. Deficiency procedures must be followed before making an assessment if the taxpayer does not agree with the proposed assessment.

An AMRH transcript may generate during the SFR/ASFR process. These returns are identified by a TC 150. 00 with a Tax Class 2, Doc Code 10, and Blocking Series 000 - 299.

Compliance Services Collection Operations (CSCO) or Exam should resolve credit balance conditions before closing the ASFR or IRC Section 6020(b) case. If a credit balance remains on the module when CSCO or Exam closed the case, see below.

TC 421 without a TC 300 or TC 290 indicates a prior Exam open control at one time and the case is now closed as a Non-Examined or Surveyed as excess inventory. Send Letter 112C to request the missing tax return or to secure a newly signed copy of the missing return and all schedules and attachments from the taxpayer, as a CP80 will not generate on these modules. Suspend the case for 90 days.

Additional routing criteria for sending returns to other areas:

If either scenario in (3) or (4) above needs to be routed, refer to: Who/Where Tab on the SERP Home page.

See IRM 21.5.3.4.10, Returns Prepared Under IRC Section 6020(b), when working transcripts for BMF returns prepared under IRC Section 6020(b).

If the RSED is expired and the TC 421 with Disposal Code (31-35) is present, move the credit to XSF. See IRM 21.2.4.3.10, Excess Collections File (XSF) and Unidentified Remittance File (URF) for AMRH.

If the TC 420 with PBC 212 or PBC 296 is present and a TC 421 with any Disposal Code (31-35), route the return to: IRS, 7940 Kentucky Drive, Stop 825G, Florence, KY 41042.

Employment Tax Returns (Forms 940, 941, 943 and 944) with an exam assessment - follow routing criteria below:

Electronically transmitted returns are processed by the Austin, Kansas City, and Ogden Processing Campuses. Electronically filed returns have unique filing location codes in the document locator number (DLN). See IRM 3.10.73.9, Explanation of File Location Codes (FLC).

See IRM 3.42.5.16.11, Researching Modernized e-File IMF Identification Codes and IRM 3.42.4.9.2, Identifying e-file BMF Identification Codes, for the filing location codes for electronically filed returns.

When an electronically filed return is needed to work a case, use TRDBV, RTVUE, BRTVU, or ERTVU. Electronically filed returns can be viewed via Employee User Portal (EUP). See IRM 21.2.1.22, Modernized e-file (MeF/TRDB).

The original return may be a printed electronic return. Printed electronic returns are identified by the words "Electronic Return - Do Not Process" in the top margin of the return.

Amended returns can now be filed electronically.

Employment Code "F"

Employment Code "G" or "T"

Employment Code "W"

Transcripts generate displaying both the J- and the -X freezes.

When a Form 1040 claims less estimated tax credit than that posted to the Master File, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ an AM16 transcript (EXCESS Estimated Tax (ES) Credit "J-" freeze) generates. These transcripts generate monthly.

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Verify TC 806, if present, to ensure ES credit was not erroneously reported on Form 1040 as withholding. Reverse erroneous withholding with TC 807 Priority Code 8.

For TY 2019, if the taxpayer used the Non-Filers Tool to register for the Economic Impact Payment, causing a TC 150 to post with an AGI of $1, and there are unclaimed estimated tax payments on the account, do not release the freeze allowing the money to refund. The taxpayer may later file a return, which will post as a TC 976, rather than a TC 150. Send the Letter 112C, Payment / Overpayment / Credit Applied: No Record of Return Filed, to request a complete and signed tax return. For more information see IRM 21.5.3.4.17, Amended Economic Impact Payment (EIP).

If Letter 112C, Payment / Overpayment / Credit Applied: No Record of Return Filed, is sent request a response within 30 days. Suspend the case for 90 days.

If no response is received after 90 days, close the case no action.

If the case involves a joint return with unclaimed credit elect and the same taxpayers filed joint the previous year, input a TC 290 .00 with Priority Code 8 to release both freezes.

If the case involves joint estimated tax payments:

Suspend the case until the response period has ended or both replies are received:

Combat Zone clean-up transcript generates on accounts until the combat zone indicator (entity) is changed to show "inactive." Route accounts showing a debit balance (Status 20, 21, 22, 56, 58) and/or a return delinquency (Status 02 or 03) to CSCO. Work all remaining transcripts in the AMRH team.

See IRM 5.19.10.7.2, Combat Zone Clean-Up Transcript, for procedures for working these transcripts.

The Omnibus Budget Reconciliation Act (OBRA) of 1987 enacted IRC Section 444, which allowed certain Partnerships, S Corporations and Personal Service Corporations to elect to file their income tax return on a taxable year other than that required by law. Taxpayers electing to use IRC Section 444 must file Form 8716, Election to Have a Tax Year Other than the Required Tax Year.

An entity adopting a tax year may elect a tax year under section 444 only if the deferral period of the tax year is not more than 3 months. An entity may elect to retain its tax year if the deferral period is not more than 3 months. If the entity does not want to elect to retain its tax year, it may elect to change its tax year. An existing entity may elect to change its tax year if the deferral period of the elected tax year is not more than the shorter of 3 months or the deferral period of the tax year being changed. If the tax year being changed is the entity’s required tax year, the deferral period for that year is zero and the entity is not permitted to make a section 444 election. The term "deferral period" means the number of months between the last day of the elected tax year and the last day of the required tax year.

Internal Revenue Code (IRC) Section 444 requires partnerships and S corporations that elected to have a tax year other than a required tax year, to file Form 8752, Required Payment or Refund under Section 7519, and remit a "required payment" that represents the value of the tax deferred. Form 8752, Required Payment or Refund Under Section 7519, is not required for Personal Service Corporations. Instead, a Personal Service Corporation files Schedule H (Form 1120), Section 280H Limitations for a Personal Service Corporation (PSC), with the corporation income tax return.

Form 8752, Required Payment or Refund Under Section 7519, is due on or before May 15th of each calendar year following the calendar year in which the applicable election year begins (e.g., if an applicable election year begins on October 1, 2016, Form 8752, Required Payment or Refund Under Section 7519, must be filed by May 15, 2017).

IRC Section 6651 penalties (failure to file and pay), should not be applied to IRC Section 7519 underpayments and these penalties should be abated. However, IRC Section 7519 (f) (4) imposes a penalty of 10% on the underpayment of amounts required to be paid under IRC Section 7519, unless the underpayment is due to reasonable cause.

Use Document (Doc) Code 23 and Tax Class 2 to post the return to MFT 15. The following transaction codes identify the account status in the Entity module.

Process according to the AMRH freeze condition criteria. Do not revoke the election.

Refer to the following IRMs when resolving IRC Section 444 accounts:

The Individual Retirement Account File (IRAF), or MFT 29, is used to assess or waive additional tax on specific tax advantaged accounts and arrangements claimed on Form 5329, see IRM 21.6.5.4.11, Individual Retirement Account File (IRAF) Overview. An IRA is a savings program that allows a taxpayer to set aside money for retirement. The contributions may be tax deductible, and earnings are not taxed until they are distributed. See IRM 21.6.5.3, Individual Retirement Arrangements (IRA), Research.

The most common freezes received in AMRH are the 02 K- (credit balance with(out) a TC 150) and the 04 -A (TC 150 with a TC 976 and no TC 29X).

Refer to IRM 21.6.5.4, Research and Adjustment Procedures, for additional information on Individual Retirement Arrangement (IRA) procedures.

OVDP initial payments from taxpayers applying to the OVDP program are processed at the Austin Submission Processing Campus (AUSPC). See IRM 3.8.45.32, Voluntary Disclosure Practice (VDP) Payment Processing at Austin Submission Processing Center, for additional information.

Effective March 13, 2012, most OVDP payments are processed through Remittance Strategy-Paper Check Conversion (RS-PCC). RS-PCC processes the check image electronically and deposits funds into the Treasury account. RS-PCC interfaces with the Electronic Federal Tax Payment System (EFTPS), which allows taxpayer payment information to post to master-file. Images of checks will be available for viewing on the Remittance Transaction Register (RTR) system.

OVDP payments processed through RS-PCC are identified on IDRS by:

Payments that cannot be processed through RS-PCC will be processed manually and can be identified through the Document Locator Number (DLN) on IDRS.

Take the following action to resolve transcripts with OVDP payments:

The following subsections address AMRH transcripts with Internal Revenue Service Numbers (IRSN) and Individual Taxpayer Identification Numbers (ITIN).

An Internal Revenue Service Numbers (IRSN) is a temporary number assigned by the IRS and is used in place of a required TIN during processing.

An Individual Taxpayer Identification Number (ITIN) is a nine digit number issued by the IRS to individuals who are required for U.S. tax purposes to file a return, but do not have an SSN, and are not eligible for an SSN. ITIN accounts begin with 9 with the fourth and fifth numbers of the TIN range: (50-65, 70-88, 90-92, 94-99), (e.g., 9XX-50-XXXX).

The following subsections define various AMRH transcripts and outline procedures used to resolve freezes and/or unsettled conditions.

This freeze is caused by a debit module with no return posted. This freeze usually results from posting a credit reversal or a dishonored check when no credit is present. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

If the balance is due to a dishonored check penalty only, abate the penalty. Do not attempt to secure the related tax return from the taxpayer or transfer the case to CSCO.

If the balance is the result of posting a dishonored check, TC 611 or TC 671, with no corresponding credit in the module:

If the case is still not resolved, request a copy of the front and back of the check from the taxpayer.

If the freeze resulted from posting a manual refund (TC 840) with no corresponding credit in the module, request the document that created the debit balance.

If the module contains a TC 360 and the module balance:

Identify and route TC 360 transcripts as follows:

If the freeze resulted from more than one credit reversal, check BMFOL for information.

IMF AM01 (-R freeze) category is in use by the Return Integrity & Verification Operations (RIVO).

This freeze condition is caused when the module net balance credit ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ but is not entirely refundable credits. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

Input ADD24 TC 670 credit transfer to reverse TC 606:

If TC 776 credit interest from the refund is posted on the secondary account input a TC 772 on the secondary account to reverse the credit interest and input a TC 770 on the primary account to credit the account with the credit interest. See IRM 21.5.2.4.23.10, Moving Refunds.

If the account has a TC 841 and a TC 777 with block and serial 77777 along with the TC 776 and the TC 777 with different money amounts, issue a manual refund to release the credit.

See IRM 21.6.3, Credits, to resolve non-refundable credits caused by a Doc Code 54 adjustment. If the non-refundable credit is caused by a TC 241 with reference code 697 or reference code 699 (see IRM 5.19.14.3.5, Payment/Credit Cross-Referencing - Single Assessment, for additional information) route the transcript to CSCO Trust Fund Recovery Program (TFRP) by emailing a "Summary Print" in place of the transcript, and a Form 3210 to *SBSE Ogden TFRP.

Caused when an amended return (TC 976/TC 977) posts to a module without a TC 150. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

For a quick closure, analyze, research and close the case if:

If TC 971 Action Code 270 is on the account showing the amended return was previously returned to the taxpayer, input TC 971 Action Code 002 to release the freeze.

Generates after a duplicate return (TC 976) or amended return (TC 976 BMF/TC 977 IMF, IRAF) posts to a module with an original return (TC 150) posted or TC 971 with action code 10 or 12-15. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

If an adjustment was input, the freeze was released, and no further action is required, close the case.

If the case was selected by Cat-A and a TC 971 AC 013 is present with no adjustment or other subsequent action, route to Exam for case resolution.

For TY 2019 if the taxpayer used the Non-Filers Tool to register for the Economic Impact Payment, causing the TC 150 to post with an AGI of $1 and the account has a TC 976 or TC 977 return filed to claim the remaining portion of the taxpayers income see IRM 25.6.1.9.5.3 (1) & (2), 25% Omission for additional information.

Use the following instructions to resolve this freeze condition:

If the case is still not resolved, and the returns cannot be secured, request a signed copy of the amended return and all schedules and attachments from the taxpayer. See IRM 21.5.1.5.4, Viewing or Requesting Documents on CII Cases, before requesting the return from the taxpayer. When reply is received, take corrective action based on response. If no reply received or the correspondence is returned undeliverable, resolve as follows:

Caused by an unreleased Hold Code 1, 2, 4 adjustment action (TC 29X/30X) and a credit balance exists after posting. On Business Master File (BMF), it may be caused when condition code "N" (Joint Committee Case sent to Examination) posts to a Form 1120, U.S. Corporation Income Tax Return, module. See Exhibit 21.2.4-3., AMRH Freeze Table IMF/BMF, for more information.

Transcript is generated when the taxpayer makes a claim (unreversed TC 470) and an adjustment in process delays the Tax Delinquent Account (TDA) (other than Collection Closing Codes 94 or 99). See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

CSCO works all Claim Pending cases. Route AMS "Summary Print" in place of the transcript to CSCO. Do not include in AMRH inventory.

These are IMF cases only and are generated on credit balance accounts when a TC 130 (Account Refund Freeze) is input to a Master File account because the taxpayer owes a tax liability on an account that cannot be reached by offset. CP 44 (IMF) generates when credits are available for refund. When a second credit posts, a new CP 44 will not generate if a prior CP 44 is unresolved. Certain other freezes, such as "R" , "P" , and "A," suppress the CP 44. Refer to Exhibit 21.2.4-3., AMRH Freeze Table IMF/BMF, for more information.

CSCO works all of these cases. Route any transcripts received in AMRH to CSCO; do not include in AMRH inventory.

Transcript is generated when one or more of the following conditions are present:

Caused by a credit balance module with an unreversed TC 570. On IMF modules, a TC 570 will generate and set a freeze if computer condition code 3 is present. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

Based on specific posting (e.g., return with CCC "X" ; TC 291 with Priority Code 7; TC 670 with an unreversed TC 420/TC 424; Form 1120F, U.S. Income Tax Return of a Foreign Corporation ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, in Status 14 going to credit balance). Consider the case resolved after taking the following action:

Refer to IRM 21.2.4.3.40.2, AMRH09 Resolution, and IRM 21.2.4.3.40.1, Computer Condition Code (CCC) 3 or U-Coded Returns, when resolving AM 09 -R transcripts.

Refer to IRM 21.2.4.3.40.1.1, AM09 Follow-Up Transcripts (CCC 3 or U-Coded Returns), when resolving follow-up transcripts.

VERFPYMT transcripts generate daily when a payment posts to a debit balance module resulting in a credit balance over ≡ ≡ ≡ ≡.

If there are multiple freeze conditions (e.g., -W, -V, -L) on the module follow the procedures for the specific freeze.

If a CP 86 notice was issued and:

Research Integrated Submission and Remittance Processing (ISRP) or RTR for check copies and payment documents for the payment(s) that created the credit balance to determine whether the payment posted correctly.

See IRM 21.5.6.4.35.1, -R Freeze with Credit Card Payments, for procedures when the freeze involves a payment made with a credit card.

If payment posted correctly and can be identified as an overpayment, (e.g., credit balance equals reversed penalty and interest amounts; taxpayer paid same amount twice), release the credit to offset or refund.

If payment posted to the incorrect module or taxpayer, and you can identify the correct module or taxpayer:

If payment posted to the incorrect module or taxpayer and/or you cannot identify the correct module or taxpayer:

If the payment posted to the account is a full or partial return of an Economic Impact Payment (EIP) the credit may need to be adjusted see IRM 21.6.3.4.2.13, Economic Impact Payments, for further information.

If payment is scheduled for release, and this will cause an erroneous refund, it may be possible to stop the refund with CC NOREF. See IRM 21.4.1.5.10, Refund Intercept CC NOREF with Definer "P" .

If payment erroneously refunded, refer to IRM 21.4.5, Erroneous Refunds.

The freeze is set by a credit balance module with an unreversed TC 720 (Repayment), TC 841 (Cancellation) or TC 842 (Deletion - BMF only). The module is frozen from offset and refund. For more information, see Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, and IRM 21.4.3, Returned Refunds/Releases. See IRM 20.2.4.8.5, Undeliverable, Returned, Intercepted, Non-Receipt, and Non-Negotiable Refund Checks, to determine if interest is due to the taxpayer when releasing the P- freeze.

If TC 720 posts for a returned EIP payment, see IRM 21.6.3.4.2.13.3, Economic Impact Payments (EIP) - Manual Adjustments, for procedures to reverse the EIP returned refund.

TC 841 can be divided into four categories:

Research IDRS using CC TXMOD, BRTVU, RTVUE, etc. Examine the entity at the time of the refund and the current entity. If necessary, request data from payment vouchers, cross-referenced TINs, original return, etc.

Resolve case by taking the following action:

If case is still unresolved, send Letter 407C, requesting disposition of the credit. Suspend the case for 90 days. If no reply is received after 90 days, transfer the credit to the Unidentified Remittance File (URF) or Excess Collections File (XSF) and close the case "NOREPLY" . See IRM 21.2.4.3.10.1, Excess Collections File (XSF) and Unidentified Remittance File (URF) for AMRH.

These transcripts generate when a TC 640 (Advance Payment) posts and one of the following conditions exist:

AMRH12 transcripts generate on modules with a credit balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and no return posted. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

CP80 (IMF) and CP080 (BMF) notices are issued to taxpayers to request a signed copy of a return for a module with a credit balance and no return posted.

The following exceptions do not generate AMRH12 transcripts or CP80/CP080 notices:

A delinquency analysis is not required for Form 1120, U.S. Corporation Income Tax Return, with MFR 19 (Professional Service Corporation). Do not input TC 474 with 01 cycle to initiate a TDI; do not send the case to CSCO.

Apply basic AM12 research and resolution procedures to Form 8752, Required Payment or Refund Under Section 7519, (MFT 15) and Form 720, Quarterly Federal Excise Tax Return, Abstract 11 accounts. Look for misapplied payments and/or an incorrectly filed tax return. Employees familiar with IRC Section 444 election rules and with a knowledge of the tax adjustment and credit transfer procedures in IRM 21.7, Business Tax Returns and Non-Master File Accounts, should work these cases.

If a return posted and no other freeze condition exists, close the case "FRERELVER."

If no TC 150 posted and the election is valid, look for existing or prior Form 1120S, Form 1065, or Form 720. Contact the taxpayer by telephone or Letter 4501C. The address or telephone number on another return or existing entity information for the same taxpayer can be used.

If no TC 150 posted and the election is not valid, and if the taxpayer's FYM is other than 09, 10 or 11 and there is a:

If no TC 150 posted and the entity terminated the election (changed to a required tax year, December, or filed a final 1120S), and the account contains a TC 052, 057 or 058, send Letter 4501C to the taxpayer, requesting a final Form 8752, Required Payment or Refund Under Section 7519. Indicate that our records show the election was terminated and that a return must be filed to receive a refund of the credits.

If the correspondence is undeliverable, see IRM 21.2.4.3.6, Undeliverable Correspondence.

This transcript generates when a Form 2290, Heavy Highway Vehicle Use Tax Return, module (MFT 60) installment payment is past due (Status 14). See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information. The Installment Billing Clerk works these cases; do not count in AMRH inventory.

This transcript generates when the Statute expires and freezes credits from refunding and crediting. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information. The Statute Protection function works these cases; do not count in AMRH inventory.

This transcript generates when an unreversed TC 844 (Erroneous Refund) posts to a credit balance module. The account is frozen from refunding and offsetting. A "TRANS-844" transcript issues in the cycle when the subsequent credit posts. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information. The Erroneous Refunds function works these cases; do not count in AMRH inventory.

This freeze is caused when a TC 150 posts and there are more Estimated Tax (ES) credits on the module, which may include other credits, e.g., credit elect, than is reported on the return. This freeze may be combined with a -X (Manual Refund) freeze. If both are present, the taxpayer has requested a refund of claimed overpayment for the excess credits. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

The FTD Credit Module can include payments made through Electronic Federal Tax Payment System (EFTPS). The transfer to the FTD Credit Module occurs automatically during the Rollover analysis. If the excess credit amount equals the TC 650/TC 660 (Doc Code 97) amount with a transaction date equal or prior to the tax period ending (minus 5 days), the TC 650/TC 660 automatically transfers into or establishes (if the first one) the FTD Credit Module. The FTD Credit Module is identified by MFT=01 and tax period=000000. MFT=01 allows this module to be placed first on the account. During Rollback analysis, the FTD Credit Module will be analyzed for a single unreversed TC 650/TC 660 (Doc Code 97) equal to the credit claimed in the tax module. If a satisfactory credit is found, a TC 652/TC 662 (reversing transaction) will post to the FTD Credit Module with the following elements from the TC 650/TC 660 transaction:

A TC 650/TC 660 will also post to the gaining module with the following elements from the reversed credit module:

This freeze is caused when an income tax return claiming a refund is filed and there is at least one module within the past five years that has an open:

Refunds held are identified by TC 570 with 999 in the Julian date.

There is a six-month window. Route these cases to CSCO immediately; do not count in AMRH inventory.

See IRM 25.12, Delinquent Return Refund Hold Program, for additional information.

IMF AM17 (P- freeze) category in use by RIVO.

This transcript generates when a module is in credit balance status with an unreversed TC 590, 591, 593, 594, 597, 598 or 599 posted and the closing code is other than 14, 17, 18, 20 or 21. See Exhibit 21.2.4-3., AMRH Freeze Table IMF/BMF, for more information. Do not include in AMRH inventory. Route as follows:

Route cases to CSCO; do not include in AMRH inventory. See Exhibit 21.2.4-3., AMRH Freeze Table IMF/BMF, for more information.

This transcript is for BMF cases only. Transcripts generate after 16 weeks, when a module contains a TC 150 and an unreversed TC 670 which creates a credit balance and either interest or Failure To Pay (FTP) Penalty is restricted (freezes: interest "-I" ; FTP "G-" ). The transaction will post but will set a refund/offset freeze. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information. The freeze is released:

To resolve the transcript, check IDRS with BRTVU for return information. Request the return and all adjustment documents, if necessary. For additional information when requesting documents see, IRM 21.2.4.3.2, Accounts Maintenance Initial Processing.

If the module contains a -I or G- freeze and also has any of the following freeze conditions: U-, -V, -W, -Y, or TC 521 with Closing Code 81 route transcript per IRM 21.7.11.4.5.1, Routing of CP 186, Subsequent Payment Freeze, with Freeze Code U-, -V, -W, -Y, or with a TC 521 with Closing Code 81.

Transcripts generate when a TC 370 is input with a Doc Code 52. If the TC 370 has a 999 Julian date the O- freeze will not be set. The TC 370 establishes a module that includes all transactions that posted to the respective Master File and recorded on the retention register. Upon posting the TC 370, Doc Code 52, the credit is frozen from refund/offset out and TDA issuance. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

To resolve these accounts, use the following instructions and close the case if the subsequent action releases the freeze.

Research IDRS and AMDIS for an open control. Contact the appropriate function to transfer the case.

If the account does not contain a TC 150 and the freeze should be released, close the control base with activity code "FRERELINP." The account will be moved back to the retention level.

If the account does not contain a TC 150 and there is no freeze on the account, close the control base with activity code "FRERELVER." The account will be moved back to the retention level.

If the account does contain a TC 150, release the freeze if present with a TC 290 for zero.

The AMRH case is resolved when one of the following occurs:

Transcripts generate if after 30 cycles from the last posted TC 610 the module is unresolved and:

The freeze is released by:

This is a Collection Statute Expiration Date (CSED) transcript. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information. If received, route to CSCO.

These transcripts generate when there is a TC 470 and a Collection Closing Code 94 posts to the Master File, suppressing balance due notices. This indicates the taxpayer is disputing a math error and prevents TDAs from being issued. TC 472 (Closing Code 94) or TC 29X (Priority Code 7, Blocking Series 740–769) reverses this freeze. Route these transcripts to Accounts Management; do not count in AMRH inventory. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

Route transcript to the AUR or BUR function in the appropriate campus. Include a "Summary Print" in place of the transcript.

Resolve the credit if the AUR or BUR function routes the case to AMRH, stating the TC 922 (IMF), or TC 925 (BMF) issue that caused the transcript to generate as a 25 -R has been resolved. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

These transcripts generate when a module is in credit balance with an unreversed TC 590, 591, 593, 594, 597, 598, or 599, with Closing Code 014, 017, 018, 020, or 021. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information. AMRH resolves these cases using the following instructions.

Route transcript to the AUR or BUR function in the appropriate campus. Include a "Summary Print" in place of the transcript.

Resolve the credit if the AUR or BUR function routes the case to AMRH, stating the TC 922 (IMF) or TC 925 (BMF) issue that caused the transcript to generate as a 27 -F has been resolved. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

Route these transcripts to CSCO; indicate reassignment on IDRS. See Exhibit 21.2.4-3., AMRH Freeze Table IMF/BMF, for more information.

Route these transcripts, using AMS reroute function. Attach AMS "Summary Print" to Form 3210 and send to Ogden Accounts Management Campus, Tax Exempt (TE) (EO), MS: 6710.

See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

Route these transcripts, using AMS reroute function. Attach AMS "Summary Print" to Form 3210 and send to Ogden Accounts Management Campus, Tax Exempt (TE) (EO), MS: 6710.

See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.