Accounts Management (AM) employees respond to taxpayer inquires (phone and paper) as well as claims, certain applications, internal requests, and transcripts.

IRM 21.7.9 provides guidance to AM employees assigned duplicate filing condition inventory. The inventory includes all BMF tax types (i.e., Form 94X series, Form 1120 series, Form 1065, Form 1041, etc.).

In addition to all official guidance on general tax matters, the administration of tax accounts discussed in this IRM is based primarily on tax law provisions found under U.S. Code, Title 26, Internal Revenue Code, Subtitle F, Procedures and Administration, and related regulations, treasury decisions, revenue procedures, revenue rulings, notices, tax forms and instructions, and publications.

IRM 1.2.1.13, Policy Statements for Customer Account Services Activities, contains the policy statements which relate to Customer Account Services activities. The following are used by this program:

The Director of Accounts Management has oversight responsibility for this IRM.

Accounts Management Policy and Procedures BMF (PPB) has responsibility for this IRM content which issues guidance to employees who assist taxpayers with resolving account issues and processing amended returns. These procedures include Internal Data Retrieval System (IDRS) input instructions. This IRM is published on an annual basis.

Site management officials provide daily program support through quality review, training, timely communication of procedural changes within the program, and elevation of guidance gaps.

Employees working the program are responsible for following IRM guidance, completing assigned training, reviewing updates during read time, and reporting guidance gaps to management.

Program management and review is essential for achieving the program goals identified in the Accounts Management Program Letter. Employees successfully using IRM guidance to perform necessary account actions and duties determines the program effectiveness. The duplicate filing condition inventory is combined with other BMF inventory streams and randomly selected for review. Centralized Evaluative Review (CER) and site managers set the review allocation, so the employee receives a balance of phone and paper reviews relative to an employee's work assignments.

The program monitoring and work reviews are performed for the following reasons:

Centralized Evaluative Review (CER) conduct quality telephone reviews through Verint and correspondence reviews through the Correspondence Imaging Inventory (CII).

Site managers conduct the following types of reviews:

The duplicate filing condition inventory is combined with other BMF inventory streams and subject to Accounts Management enterprise controls. This program is included with all BMF management reviews and operational reviews.

Accounts Management uses the Embedded Quality Review Program to review closed case work. The Quality Review process provides a method to monitor, measure, and improve the quality of work. Quality Review data is used to provide quality statistics for the IRS’s Business Results portion of the Balanced Measures, and/or to identify trends, problem areas, training needs, and opportunities for improvement.

The Centralized Quality Review System (CQRS) is operated by the Joint Operations Center (JOC) to provide independent quality review services for product lines.

Local reviews are performed to focus attention on areas that require improvement. The local quality reviews are performed by staffs reporting to the Quality Assurance Manager, Corrective and Preventative Action System Manager (CPAS), or other units that have quality assurance duties. Local quality reviews are also used for employee development and on-the-job instruction.

Quality Review data is used by management to provide a basis for measuring and improving program effectiveness by identifying:

The ReferenceNet Legal and Tax Research Service page provides an Acronym Database to research acronyms found within this IRM.

All but the most common acronyms found in this IRM are spelled out when they are used for the first time in a subsection. The following table provides some common acronyms:

The following lists the primary IRM sources for working BMF duplicate filing conditions.

Returns that bypass Submission Processing are NOT numbered and DO NOT create a TRNS 193 package. They are routed as follows:

The following actions are mandatory on returns that bypass processing:

In some instances, the returns cannot be worked and must be handled as follows:

An amended Form 1040, Form 1065, Form 1120, or Form 1120-F, tax return filed under Notice 2015-73, Listing Notice - Basket Option Contracts, or Notice 2015-74, Transaction of Interest - Basket Contracts, must follow the notice requirements. The taxpayer must write "FILED UNDER NOTICE 2015-73" or "FILED UNDER NOTICE 2015-74" at the top of any amended paper return or, with respect to any amended return submitted electronically, must indicate "FILED UNDER NOTICE 2015-73" or "FILED UNDER NOTICE 2015-74" . All amended tax returns notated in this manner will be reviewed by the Large Business and International (LB&I) Office of Tax Shelter Analysis (OTSA).

If the amended tax return generated a -A freeze on the tax module, take the following closing actions:

If the amended tax return bypassed Submission Processing and there is not a -A freeze on the tax module, take the following closing actions:

If multiple tax returns are filed under the same employer identification number (EIN) and the return is notated IRC 708(b)(1)(B) or the technical termination box is checked on the return (2009 and subsequent revisions), follow the processing guidance under IRM 21.7.4.4.2.9.2, Partnership Terminations for Partnership Tax Years Beginning on or Before December 31, 2017, Only.

A superseding return is defined as a second (or subsequent) return filed on or before the due date for filing, including extensions. The second return is deemed to replace or supersede the original return. The superseding return is determined by the order in which the returns were filed and not based on which return was processed first. An amended (e.g., Form 941-X, 1120-X, 1065-X, etc.) or corrected (duplicate) return (e.g., Form 941,1120, 1065, etc.) filed on or before the due date or the extended due date is a superseding return.

Superseding returns are usually processed as an amended or corrected return since the original return has already posted and created a transaction code (TC) 150. The superseding return usually posts as a TC 976, duplicate filing condition, unless the superseding return is attached to correspondence. Correspondence requesting changes to a tax return, which is postmarked on or before the due date or extended due date, is processed as a superseding return.

BMF ID Theft cases are complex and require extensive research. The Accounts Management (AM) BMF campuses (Cincinnati and Ogden) have established centralized points of contact for potential BMF ID Theft case review. The campus contacts collaborate with the AM BMF ID Theft Liaison and Identity Protection Strategy and Oversight (IPSO) to coordinate the review and resolution of ID Theft cases.

IRM 25.23.9, Business Master File (BMF) Identity Theft Processing, provides Servicewide guidance for resolving cases.

IRM 25.23.11, Business Master File (BMF) Identity Theft Procedures for Accounts Management, provides guidance for Accounts Management employees assisting victims of identity theft when working a paper or phone inquiry.

If you suspect BMF IDT on a case, refer to IRM 25.23.11.4, Business Master File (BMF) ID Theft Research, and IRM 25.23.11.6, Business Master File (BMF) Identity Theft Inquiries.

For any cases involving potential identity theft with RICS involvement, refer to IRM 25.23.11.6.3, BMF Returns Selected for RICS Review, for additional guidance. The following indicators may be on the account (list is not all inclusive):

BMF ID Theft can involve the filing of an original or amended return for a refund. What appears to be a duplicate filing condition can in fact be an ID Theft original return and the duplicate being the true return. Since ID Theft returns are handled differently, it is necessary to identify them prior to any account actions being taken. The determination that all returns have been filed by the employer identification number (EIN) owner or authorized third party needs to be made prior to making an adjustment. See IRM 25.23.9.9.1, Duplicate/Amended Return Research, for the specific items to consider when working an amended tax return.

If the duplicate/amended return does not follow normal BMF filing patterns and meets the conditions described under IRM 25.23.9.9.1, Duplicate/Amended Return Research, take the following actions:

Some of the most common reasons for filing duplicate or amended returns include:

Determine and resolve duplicate filing conditions by examining and comparing information. Use the TRNS 193, duplicate return, Corporate Files On Line command codes (CC), and original return (secure only if necessary) to resolve the case. Compare the items listed below:

Check CCs ENMOD, NAMEB, INOLE when the TIN is circled out and a new TIN is provided on the return.

Check for indication of "final" on returns and delete filing requirements, if necessary. Input TC 591 closing code 075 using CC FRM49.

Per Rev. Proc. 2010-16, if you discover a new address on an amended return (DUPF) that is different than what is on ENMOD, update the address. The following items must be considered before making an address change:

If the duplicate filing condition was caused by the taxpayer using the wrong tax year form or used the correct form but checked the wrong check box, see IRM 21.7.9.4.2, Incorrect Tax Year Form or Check Box Used, for possible taxpayer contact.

Duplicate filing conditions are sometimes caused by the incorrect use of a tax form or check box. To resolve these issues, see the information below:

The taxpayer does not need to be notified if the return was a final return, or if the taxpayer indicated on the duplicate return the correct period and Code & Edit did not properly code the return.

On cases involving multiple TINs, determine if either account needs to be deleted.

If necessary, contact the taxpayer and/or Entity Control about deleting accounts, filing requirements, and/or input of appropriate TC 59X.

An account transfer is a means of transferring an account between master file accounts or between master file and non-master file when limitations within the system will not allow resolution of the case. An account transfer is necessary when a master file account is posted incorrectly and the Assessment Statute Expiration Date (ASED) is expired. See IRM 25.6.1.9.9.3, Correct Records on Expired Statute Periods, for procedures.

Form 1065 TRNS 193s may involve an AAR allowed under TEFRA and must be sent to the Examination function before processing. IRM 21.7.4.4.2.9, Form 1065 and Form 1065X, Amended Return, Administrative Adjustment Request (AAR) and Bipartisan Budget Act (BBA), provides the specific criteria for this situation.

For a general listing of CAT-A criteria, see Exhibit 21.5.3-2, Examination Criteria (CAT-A) – General.

Document Code 51 assessments unpost when entity Employment Code (EC) indicates the taxpayer is not liable for the type of tax assessed. Since Document Code 51 transactions are manually assessed in the Accounting Function and a bill issued to the taxpayer, the assessment must be posted at MF before taking corrective action. Entity verifies correct EC.

Each case sent by Entity has Form 8749, Unpostable Action and Routing Slip, attached. Input appropriate adjustment action specified on Form 8749 (e.g., abatement of erroneous assessment).

Prompt, Quick, and Jeopardy Assessments are expeditious assessments made by area office Exam, Collection, or Campus functions when a statute is imminent or collection of taxes is in jeopardy. Tax data necessary for these assessments is transmitted to the Accounting Function by telephone, mail, facsimile, or IDRS letter. The Accounting Function:

These pre-itemized transactions are numbered with a Document Code 51. They are identified by TC 370.

Prompt assessment billings attempting to establish a tax module (TC 150) when a TC 150 is already present result in:

To resolve -A freeze:

A TRNS 293 is generated when a duplicate return posts to an account with open TC 420 present.

Use procedures for duplicate filing conditions. Be sure to consider the open TC 420 when adjusting the account. See IRM 21.5.3, General Claims Procedures, when working claims.

Corporations making an election under IRC 338 can file two Forms 1120, thus creating a duplicate filing condition. Both returns are short period returns covering different periods.

Determine proper period for each return, and:

TRNS 190 is generated within four cycles after a "G" coded TC 976 return posts to a module which does not contain an original return (TC 150).

TRNS 190 is associated with TC 976 return and forwarded to Accounts Management for resolution.

An E- Freeze is generated along with TRNS 190. This freeze must be released before the TRNS 190 case is closed by either posting:

Accounts Management must determine disposition of the TC 976 return.