Create the lead number by using the email receive date and the sequence number (xx) which indicates the order in which the lead was received that day see row 2 and 3 below for BMF leads, and those that include both IMF and BMF accounts)

E-mail the bank POC the Acknowledgment Verbiage script and the assigned lead number created.

If the e-mail/attachments contain unsecured /unencrypted Personally Identifiable Information (PII), send the Email/Attachment Not Secured or Encrypted Script

Create the lead folder using the following naming convention: lead number, financial institution name, first initial and last name of the Point of Contact (POC) that submitted the lead. If the lead source is from CI or SBSE Collections, add an abbreviated job title for the point of contact and their last name (i.e., Policy Analyst Joe Hog - 040222 01 West Bank PA HOG)

Save to the lead folder as a PDF, the original email, and the acknowledgement email. Also include all attachments including the original Lead Submission spreadsheet.

Lead folders will be placed in the appropriate site’s folder for TE assignment

Import all leads, except Lead Only - No Funds to the Lead Management System (LMS) database

Add to LMS the following: Institution’s routing transit number, Lead Type, Submission Method, and Lead Received Date

Contact RIVO POCs Super Admin users to add the bank to LMS so the spreadsheet can be imported into LMS

Send the bank POC, the Lead Submission spreadsheet if the template was not used and Publication 5033, IRS EXTERNAL LEADS PROGRAM: FACT SHEET ON SUBMITTING LEADS

Follow guidance in row 1, Then column, to complete the mailbox procedures for IMF accounts and row 2 for BMF.

Add the letter B to the assigned Lead number

E-mail the bank POC the BMF Acknowledgment Lead script and the assigned lead number created, unless the lead source is from CI or SBSE employees

If the e-mail/attachments contain unsecured /unencrypted Personally Identifiable Information (PII), send the Email/Attachment Not Secured or Encrypted Script

Create the lead folder using the following naming convention: lead number, financial institution name, first initial and last name of the Point of Contact (POC) that submitted the lead. If the lead source is from CI or SBSE Collections, add an abbreviated job title for the point of contact and their last name (i.e., Policy Analyst Joe Hog - 041722 01B West Bank PA HOG)

Save to the lead folder as a PDF, the original email, and the acknowledgement email. Also include all attachments including the original Lead Submission spreadsheet.

Lead folders will be placed in the appropriate site’s folder for TE assignment

Import all leads, except Lead Only - No Funds to the Lead Management System (LMS) database

Add to LMS the following: Institution’s routing transit number, Lead Type, Submission Method, and Lead Received Date

Create a separate spreadsheet for IMF and BMF accounts.

Create a lead number for each payee type as described in row 1 and 2 above.

Send the bank POC the IMF-BMF Acknowledgement Lead script

Follow guidance to complete the mailbox procedures as outlined in row one or two based on payee type.

Pending Lawsuits

Reclamation Claims

Indemnification Requests

ACH reversals

Follow local procedures for flagging the email.

If no designated flag was created for the inquiry, then the TE needs to notify their Lead or manager for directions

Review the email to determine if it needs to be escalated (Ex: Pending lawsuits, requests to modify our indemnification letter or sign a hold harmless letter, policy questions, etc.), assigned to a site/employee/manager to follow up.

Escalations, flag the email in accordance with local procedures and then forward it to RIVO P&A and RIVPM P&A point of contacts to address.

Other inquiries, not requiring escalation:
Lead number established - Forward the email to the assigned employee and their manager to follow up.
No Lead number established - Follow local procedures for creating a lead if it is applicable.

CRN 299 - Qualified sick and family wages for wages paid April 1, 2020, through March 31, 2021

CRN 271 -Qualified Sick and Family Leave for wages paid April 1, 2021, through September 30, 2021

Update/Input IDRS control to "Cxx,REQFUNDS,A,MISC
148XX00002" .

Prepare indemnification letter to request funds from the financial institution.

Update EFDS notes with" BKL lead number (lead number =MMDDYY XX) REQFUNDS IDT" .

Import LMS spreadsheet with results to the "Update" folder.

Notify POC that the indemnification process is complete.

Update/Input IDRS control to "Cxx,REQFUNDS,A,MISC
148XX00002"

Prepare indemnification letter to request funds from the financial institution and save in the associated lead folder

Update EFDS notes with" BKL lead number (lead number =MMDDYY XX) REQFUNDS"

Import LMS spreadsheet with results to the "Update" folder

Notify POC that the indemnification process is complete

Update/Input IDRS control to "Cxx,VALID150,C,MISC
148XX00007"

Update EFDS notes with" BKL lead number (lead number =MMDDYY XX) VALID150"

Input TC 972 AC 134 to reverse RIVO indicator

Import LMS spreadsheet with results to the "Update" folder.

Notify POC that the indemnification process is complete

Update/Input IDRS control to Cxx,REQFUNDS,A,MISC
148XX00002.

Prepare an indemnification letter to request funds be returned.

Add a comment to LMS stating Valid Return/Recovering Stolen Check. Also Enter as a Note in AMS and EFDS, if the return is in EFDS, the same comment.

Update/close the control to "NOFNDSAVLB,C"

Add a note to EFDS , Lead number and "no funds available"

Update LMS

Update/Input IDRS control to "Cxx,REQFUNDS,A,MISC
148XX00002"

Prepare indemnification letter to request funds from the financial institution and save in the associated lead folder

Update EFDS notes with" BKL lead number (lead number =MMDDYY XX) REQFUNDS"

Import LMS spreadsheet with results to the "Update" folder

Notify POC that the indemnification process is complete

Update/Input IDRS control to "Cxx,REQFUNDS,A,MISC
148XX00002" .

Prepare an indemnification letter to request the refund be returned.

Send the bank POC the CI & SBSE Refund Recovery Assistance feedback script and the indemnification letter. Both must be sent the day the lead is received or the next business day if received after hours, a weekend, or a holiday. Save all communications to the associated lead folder.

Update EFDS notes with" BKL lead number (lead number =MMDDYY XX ) REQFUNDS IDT" .

Import LMS spreadsheet with results to the "Update" folder.

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Update/Input IDRS control to Cxx,REQFUNDS,A,MISC
148XX00002

Prepare an indemnification letter to request funds

If funds are recovered, post to the account

Input a TC 570 to hold the refund

Suspense the account until further notice.

Update/Input IDRS control to Cxx,REQFUNDS,A,MISC
148XX00002

Prepare an indemnification letter to request funds

If funds are recovered, post to the account

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Update/Input IDRS control to "Cxx,REQFUNDS,A,MISC
148XX00002" .

Prepare an indemnification letter to request funds be returned.

Once funds are recovered, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ I

Issue 45 day follow up letter

Save the follow-up letter as a PDF file in the lead folder

Notate in LMS comments, date the 45 day follow up letter was issued

If not provided in the response, contact the bank to secure the date payment was returned, tracking information if sent overnight/express, and the dollar amount returned.

Research IDRS CC TXMODA or IMFOLT to confirm if a payment from the deposit posted to the account or if there are multiple accounts associated with the lead, research a sample of them.

If the payment cannot be located via IDRS, employees with access to the Remittance Transaction Research (RTR) database must research it before declaring the closing as no funds returned.

If payment cannot be located, consult first with the team Lead or Manager before taking case actions to close the lead as no funds returned

Follow guidance in 2 above (bullet number 2 and 3) to try and locate the payment.

If payment cannot be found, close the lead as no funds returned and close all controls.

Input CC ELP45

Update/open control to "Cxx,BKLDCKRECD,A,MISC
148XX00007"

Update EFDS notes with" BKL deposit # lead # (lead# =MMDDYY XX) ELP45 input"

Input TC 972 AC 134 to reverse RIVO indicator.

Change disposition in STARS to "DL"

Update LMS spreadsheet with results

Input a TC 290 .00 with a posting delay of 2 to release the refund to the TP

Close all RIVO controls

Notify POC that process is complete

Input CC ELP45

Update/open control to "Cxx,BKLDCKRECD,A,MISC
148XX00007"

Update EFDS notes with" BKL deposit # lead # (lead# =MMDDYY XX) ELP45 input"

Input TC 972 AC 134 to reverse RIVO indicator

Change disposition in STARS to "DL"

Input a TC 290 .00 with a posting delay of 2 and a priority code of 5 to post accruals

Close all RIVO controls

Update LMS spreadsheet with results

Notify POC that process is complete

Update/close the control to "CXX,BKLCOMNGLD,C,MISC
148XX00004"

Input TC 971 AC 134 with MISC field "BKLD COMINGLED"

Update EFDS notes with" BKL deposit # lead # (lead# =MMDDYY XX) BKLCOMNGLD " . If two years prior or older add "suspected IDT" to the note

If not already dispositioned in EFDS, disposition current processing year returns as appropriate

Update LMS spreadsheet with results

Create the Commingled Memo and save to the associated lead folder

Send e-mail to POC with notification that process is complete

Update/close the control to "CXX,BKLCOMNGLD,C,MISC
148XX00004"

Input TC 971 AC 134 with MISC field "BKLD COMINGLED"

Update EFDS notes with" BKL deposit number lead number(lead number =MMDDYY XX) BKLCOMNGLD " . If two years prior or older add "suspected IDT" to the note

If not already dispositioned in EFDS, disposition current processing year returns as appropriate

Update LMS spreadsheet with results

Create the Commingled Memo and save to the associated lead folder

Send e-mail to POC with notification that process is complete

Input CC ELP45

Update/open control to "Cxx,BKLDCKRECD,A,MISC
148XX00004"

Update EFDS notes with" BKL deposit # lead # (lead# =MMDDYY XX) ELP45 input"

Update LMS spreadsheet with results

Notify POC that process is complete

Update/close the control to "Cxx,BKLCOMNGLD,C,MISC
148XX00004"

Update EFDS notes with" BKL deposit # lead # (lead# =MMDDYY XX) BKL COMNGLD"

Input TC 971 AC 134 with MISC field "BKLD COMINGLED "

Update LMS spreadsheet with results

Create the Commingled Memo and save to the associated lead folder

Send e-mail to POC with notification that process is complete

Input CC ELP45

Update/open control to "Cxx,BKLDCKRECD,A,MISC
148XX00007"

Update EFDS notes with" BKL deposit # lead # (lead# =MMDDYY XX) ELP45 input"

Input TC 972 AC 134 to reverse RIVO indicator

Change disposition in STARS to "DL"

Update LMS spreadsheet with results

Notify POC that process is complete

Place the TIN provided by the financial institution in the LMS TIN field

Open your control on the TIN provided by the financial institution for the most recent tax period to "Cxx,BKLCOMNGLD,C,MISC
148XX00004,"

Input TC 971 AC 134 with MISC field "BKLD COMINGLED"

Update LMS spreadsheet with results

Create the Commingled Memo and save to the associated lead folder

Notify POC that the process is complete

Open your control on the most recent tax year to "Cxx,BKLCOMNGLD,C,MISC
148XX00004,"

Input TC 971 AC 134 with MISC field "BKLD COMINGLED"

Update LMS spreadsheet with results

Create the Commingled Memo and save to the associated lead folder

Send e-mail to POC with notification that process is complete

Update/close the control to "NOFNDSAVLB,C"

Add a note to EFDS BKL Deposit number, Lead number and "no funds available"

Update LMS

See the Table in IRM 25.25.8.6(1), Monitoring External Leads before taking the actions in the bullets below

Update/close the control to "NOFNDSRTND,C"

Add a note to EFDS BKL Deposit number , Lead number and "no funds returned"

Update LMS

Update/close the control to "Cxx,BKLCOMNGLD,C,MISC
148XX00004"

Update EFDS notes with" BKL deposit number lead number (lead number =MMDDYY XX) BKL COMNGLD"

Input TC 971 AC 134 with MISC field "BKLD COMINGLED "

Update LMS spreadsheet with results

Create the Commingled Memo and save to the associated lead folder

Send e-mail to POC with notification that process is complete

Prepare Form 3245 voucher for the amount returned for each account separately

Save the voucher in the lead folder as the last four digits of EIN, Name Control and tax year. Also include the Trace ID (TID) - see BMF External Lead Guide

Update the Deposit Information page in LMS

Update IDRS control base to:
Bad Returns - BKL3245BMF 1481500004
Valid Returns - BKL3245BMF 1481500007
Commingled Funds - BMFCOMNGLD, use the same control number as above if Bad or Valid

Input TC 570 on IDRS and History item DONOTRFUND (Only if Bad)

Close all controls assigned to RIVO once the TC 720 post to the account.

Upon the completion of the deposit or no funds to be returned, send an e-mail to theEntity Fabrication mailbox, with a copy to RIVO P&A point of contact (see SERP portal, BMF External Lead Guide for POC name).

Include in the subject line, External Lead BMF Referral Lead Closed.

Include in the e-mail body, the Lead number, EIN, MFT, tax year, and an explanation that the TC 720 has posted. Also advise the lead was closed and any other closing actions the

Input CC ELP45 to post the funds

Close all controls

Review the account for actions not taken

Update and/or /close the control base

Review account to determine if TC 720 is present

Close the control base in status "C" with activity "NOFNDSRTND"

Determine if return is good, bad or Identity Theft (IDT)

Release refund

Update disposition to "DL" to remove from STARS. Enter a reason in the return's STARS or EFDS notes when requesting its deletion from STARS

Push to STARS.

Update category and disposition per IRM 25.25.13-4, STARS Category Definitions and IRM 25.25.13-3, STARS Disposition Definitions

Complete Mass Push Template. IRM 25.25.13.5, Manual Referral, provide the instructions for completing the spreadsheet.

Push to STARS

Complete Mass Push Template using "CAT 1"

Close the control base

Push to STARS

Update category and disposition per IRM 25.25.13-4, STARS Category Definitions and IRM 25.25.13-3, STARS Disposition Definitions

Complete Mass Push Template and Manual Referral Template. IRM 25.25.13.5 , Manual Referral, provide the instructions for completing the spreadsheet

Push to STARS

Complete Mass Push Template using "CAT 1"

Close the control as "Cxx,720POSTED,C,MISC"

Research the account to determine why TC 720 not posted

Take appropriate actions to resolve

Update/close the control as applicable

Determine if return is good, bad or IDT

Release refund

Update disposition to "DL" to remove from STARS

Enter a reason in the return's STARS or EFDS Notes when requesting its deletion from STARS

Push to STARS

Update category and disposition per IRM 25.25.13-4, STARS Category Definitions and IRM 25.25.13-3, STARS Disposition Definitions

Complete Mass Push Template and Manual Referral Template. IRM 25.25.13.5, Manual Referral, provide the instructions for completing the spreadsheet

Push to STARS

Complete Mass Push Template using "CAT 1"

Close the control base as "841POSTED"

Re-file the return and release the refund

Update disposition to "DL" to remove from STARS

Enter in the return's STARS or EFDS notes when requesting its deletion from STARS

Close the control base

Research the account to determine why TC 720 has not posted

Take appropriate actions to resolve

Update/close the control as applicable

Determine if return is in STARS

Update disposition to "CC" or "CL"

Close the monitoring control

Research to determine why the return is not in STARS

Update/close the control base

Research the account to determine why TC 722 or TC 820 is not posted

Take appropriate actions to resolve

Update/close the control as applicable

Disposition the return to Ace Adjustments (PS 30)

Input an EFDS return note of "RIVO EL IDT BKLD"

Close all RIVO controls

Research the account to determine why TC 720 has not posted

Take appropriate actions to resolve

Update/close the control as applicable

Disposition the return to Ace/ Adjustments (PS 30)

Input an EFDS return note of "RIVO EL IDT BKLD"

Close all RIVO controls

Research the account to determine why TC 841 has not posted

Take appropriate actions to resolve

Update/close the control as applicable

Reissue check to the good taxpayer

If account is in STARS, remove from STARS, by updating disposition to "DL"

Enter a reason in the return's STARS or EFDS Notes when requesting its deletion from STARS

Close all RIVO controls

Research the account to determine why TC 841 has not posted

Take appropriate actions to resolve

Update/close the control as applicable

"BKLD"

"REQFUNDS"

148XX00001

148XX00002

Update the Accounts Management System (AMS) notes with the following: name and contact information of the caller, name of the financial institution, and date of contact.

Advise the caller that the return and refund are under review, and it may take up to 90 days from the date of the control base to complete the review and either issue the refund or send a letter regarding the review.

If the account shows no action taken in the last 90 days, prepare a Form e-4442, Inquiry Referral, and forward to RIVO using category - RICS RIVO - External Lead. Advise the taxpayer to allow 60 days for a response.

"BKLDCKRECD"

"BKLDACHREV"

148XX00004

148XX00005

Update AMS Notes with the following: name and contact information of the caller, name of the financial institution, and date of contact.

Advise the caller that the return and refund are under review, and it may take up to 10 weeks from the date of the call to complete the review and either issue the refund or send a letter regarding the review.

If the account shows no action in the last 10 weeks, prepare a Form e-4442, Inquiry Referral, and forward to RIVO using category - "RICS RIVO - External Lead" . Advise the taxpayer to allow 60 days for a response.

"BKLDCKRECD"

"BKLDACHREV"

148XX00004

148XX00005

Update AMS Notes with the following: name and contact information of the caller, name of the financial institution, and date of contact.

Advise the caller that the return and refund are under review, and it may take up to 10 weeks from the date of the call to complete the review and either issue the refund or send a letter regarding the review.

If the account shows no action taken in the last 10 weeks, prepare a Form e-4442, Inquiry Referral, and forward to RIVO using category - RICS RIVO - External Lead. Advise the taxpayer to allow 60 days for a response.

"VALID150"

148XX00007

Update AMS Notes with the following: name and contact information of the caller, name of the financial institution, and date of contact.

If the TC 720/ TC 841 is not posted, advise the caller that the review of the return and refund is complete and to allow 10 weeks for the refund issue.

If the TC 720/ TC 841 is posted, advise the caller that the review of the return and refund is completed and to allow 6 weeks from the TC 720 /TC 841 cycle date for the refund to be issued.

If more than 10 weeks passed and the refund has not been issued since the initial call, prepare a Form e-4442, Inquiry Referral, and forward to RIVO using category - "RICS RIVO - External Lead" . Advise the taxpayer to allow 60 days for a response.

Update AMS Notes with the following: name and contact information of the caller, name of the financial institution, and date of contact.

Advise the caller that the return and refund are under review, and it may take up to 6 weeks from the date of the call to receive a letter regarding the review.

Prepare a Form e-4442, Inquiry Referral, and forward to RIVO using category - "RICS RIVO - External Lead" . Advise the taxpayer to allow 60 days for a response.

IRS never received any funds from the financial institution. Advise the caller to contact their financial institution regarding the refund.

Submit a Form e-4442 to "RICS RIVO EX LDS" . Advise the taxpayer to allow 60 days for a response.

The financial institution returned the funds as a direct deposit reversal; however, the refund is released via a paper check.

Follow normal refund inquiry procedures per IRM 21.4.2, Refund Trace and Limited Payability.

Update AMS Notes with the following: name and contact information of the caller, name of the financial institution, and date of contact.

Advise the caller to allow 90 days from the date of the call to either receive the refund or a letter regarding the review.

If more than 7 days since the bank notified the taxpayer that the refund was returned to the IRS, prepare a Form e-4442, Inquiry Referral, and forward to RIVO using category - "RICS RIVO - External Lead" . Advise the taxpayer to allow 60 days for a response.

Response is" No"

≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Update IDRS refund TIN and tax period in LMS as appropriate

Input via IDRS CC REQ77, TC 972 AC 134 MISC field "BKLD OFFSET"

Close all RIVO control bases

Response is "Yes"

See boxes below in this table for LMS updates and referral guidance.

Update IDRS refund TIN and Tax Period in LMS if missing or incorrect.

Response is "No"

Notate "Late Lead" in OSRL Remarks

Update IDRS refund TIN and Tax Period in LMS as appropriate

Response is" No"

Notate LMS remarks "FLEAZ"

Input via IDRS CC REQ77, TC 972 AC 134 MISC field "BKLD OFFSET"

Update IDRS refund TIN and tax period in LMS if missing or incorrect.

Close all RIVO control bases

Response is "No"

Input via IDRS CC REQ77, TC 972 AC 134 MISC field "BKLD OFFSET "

Update IDRS refund TIN and tax period in LMS as appropriate

Close all RIVO control bases

Response is "Yes"

Reverse entire available offset amount

Indicate in OSRL LMS, "Fraud" and enter the offset reversal amount

Update IDRS refund TIN and tax period in LMS as appropriate

Send to scheme as appropriate (i.e., AQC, WOW, Exam, etc.; Current processing year through EFDS, Prior processing year through STARS/Manual Referral)

Response is "No"

Notate “late lead” in the Remarks field of LMS

Input via IDRS CC REQ77, TC 972 AC 134 MISC field "BKLD OFFSET "

Update IDRS refund TIN and tax period in LMS as appropriate

Close all RIVO control bases

Response is "PIR"

Indicate "Fraud" , "IDT" ," Inj Sp" , or "Other" as appropriate per your review. Additional Remarks needed should be entered in the Remarks field of the OSRL LMS database

Update IDRS refund TIN and tax period in LMS as appropriate

Input via IDRS CC REQ77, TC 972 AC 134 MISC field "BKLD OFFSET "

Close all RIVO control bases

Response is "BFS"

Update IDRS refund TIN and tax period in LMS as appropriate

Input via IDRS CC REQ77, TC 972 AC 134 MISC field "BKLD OFFSET "

Close all RIVO control bases

Response is "Yes"

Indicate "Fraud" , "IDT" ," Inj Sp" , or "Other" as appropriate per your review

Update IDRS refund TIN and tax period in LMS as appropriate

Enter "0.01" as the offset reversal amount

Notate "BFS/PIR" in the Remarks field of the OSRL LMS

Input via IDRS CC REQ77, TC 972 AC 134 MISC field "BKLD OFFSET "

Close all RIVO control bases

Response is "No"

Update IDRS refund TIN and tax period in LMS as appropriate

Input via IDRS CC REQ77, TC 972 AC 134 MISC field "BKLD OFFSET "

Close all RIVO control bases

Response is "Yes"

Reverse the entire available offset amount

Indicate in OSRL LMS, "Fraud" and enter the offset reversal amount

Update IDRS refund TIN and tax period in LMS as appropriate

Input/Update EFDS and AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS). Select "Refund Offset" issue

Refundable credits to be adjusted:

No Refundable credits to be adjusted:

Response is "Yes"

Notate the remarks field as needed

Update IDRS refund TIN and tax period in LMS as appropriate

Reverse entire available offset and input the offset reversal amount in OSRL LMS database

Select the appropriate response to provide based on research conducted

Response is "Yes"

Indicate in OSRL LMS "IDT"

Update IDRS refund TIN and tax period in LMS as appropriate

Reverse entire available offset amount

Enter offset reversal amount in LMS

Notate EFDS

Triage IDT filing by sending to scheme and updating as per IRM 25.25.5-1, Triage Procedures

Response is "No"

Update IDRS refund TIN and tax period in LMS as appropriate

Treat IDT filing and account per IRM 25.25.4, Integrity & Verification Identity Theft Return Procedures, including adjusting filing to taxpayer return as appropriate

Close all RIVO control bases

Input via IDRS CC REQ77, TC 972 AC 134 MISC field "BKLD OFFSET "

Response is "Yes"

Indicate in OSRL LMS "IDT"

Update IDRS refund TIN and tax period in LMS as appropriate

Reverse available offset amount

Enter offset reversal amount in OSRL LMS

Treat IDT filing and account per IRM 25.25.4, Integrity & Verification Identity Theft Return Procedures including adjusting filing to taxpayer return as appropriate

Response is "Yes"

Reverse entire available offset amount

Enter offset reversal amount in OSRL LMS

Update IDRS refund TIN and tax period in LMS as appropriate

Treat IDT filing and account per IRM 25.25.4, Integrity & Verification Identity Theft Return Procedures including adjusting filing to taxpayer return as appropriate

After adjustments post, release remaining credit balance to taxpayer as appropriate

Response is "Yes"

Enter "IDT" in ORSL LMS

Update IDRS refund TIN and tax period in LMS as appropriate

Reverse available offset amount

Enter offset reversal amount in OSRL LMS

Treat IDT filing and account per IRM 25.25.4, Integrity & Verification Identity Theft Return Procedures including adjusting filing to taxpayer return as appropriate

Treat taxpayer filing as appropriate :

Refundable credits to be adjusted:

No Refundable credits to be adjusted:

Response is "Yes"

Update IDRS refund TIN and tax period in LMS as appropriate

Reverse available offset amount

Indicate "IDT" in the OSRL LMS database and enter the offset reversal amount

Triage IDT filing by sending to scheme and updating as per IRM 25.25.5-1 , Triage Procedures

Response is "No"

Update IDRS refund TIN and tax period in LMS as appropriate

Input via IDRS CC REQ77, TC 972 AC 134 MISC field "BKLD OFFSET "

Close all RIVO control bases

Response is "Yes"

Reverse available offset amount

Indicate "Fraud" in the OSRL LMS database and the offset reversal amount

Update IDRS refund TIN and tax period in LMS as appropriate

Refer return to the following:
If refund amount claimed is $10K and over - Refer to Frivolous Return Program for current year returns. Prior year, refer through Lead to the Manual Referral Coordinator
If refund amount claimed is under $10K, refer as normal

Response is "Yes"

Reverse available offset amount

Indicate "Fraud" in the OSRL LMS database and the offset reversal amount

Update IDRS refund TIN and tax period in LMS as appropriate

Manually refer the return to Exam through the Manual Referral Coordinator and push to Scheme

Update EFDS/STARS notes as appropriate

Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS); Select "Refund Offset" issuer

The Schedule C, F, or HSH will be accepted

Review all other return items for validity and then based on the research completed, select the appropriate scenario above or below in this table to resolve the account

Reverse the available TOP Offset(s) amount per IRM 21.4.6.5.12, TOP Offset Reversals with Adjustments. Use Hold Code 4 to hold the credit and notice.

Open the control to "M" status with category "ELOF" , place in suspense to "1481011111 " and use activity code "DECDEIP" for decedent cases or "IDTSEIP" for suspected or confirmed identity theft cases

Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS). Select Refund Offset as the issue, and indicate offset reversal was input on EIP payment

Update IDRS refund TIN and tax period in LMS as appropriate

IRS response is "Yes"

Input "EIP" and additional remarks as appropriate in LMS remarks column

Monitor the account for offset reversal transaction to post. Do not take any additional actions. Subsequent actions will be taken by W&I to address the EIP

If funds should not be returned:

Close all RIVO control bases