Input return notes in STARS and update the disposition in STARS per IRM 25.25.5-1, Triage Procedures.

If the return is dispositioned in STARS to "MR" , open a control base using "EVFY" to the identity theft generic IDRS number for the team/site and route the correspondence to the team/site.

If the return is dispositioned in STARS to "AF" , input STARS notes, and destroy the correspondence as classified waste, see IRM 21.5.1.4.10, Classified Waste.

If the return is dispositioned to "CL" and the account was resolved as identity theft on IDRS and a Form 14039 with an original signature is present, associate the Form 14039 to the account adjustment using Form 9856, Attachment Alert to Document Retention. All other responses can be destroyed as classified waste, see IRM 21.5.1.4.10, Classified Waste.

For returns dispositioned to all other dispositions, if a Form 14039 with an original signature is present, associate the Form 14039 to the DLN of the TC 150 (if a paper DLN) otherwise send the Form to Alpha Files per IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

If the account does not contain a posted return (TC 150) on MFT 30 for the tax period in question and a Form 14039 is viewable in AMS images, destroy the response (including any Form 14039 (signed or unsigned) as classified waste. If there is no image of a Form 14039 in AMS images, send the signed Form 14039 to Alpha Files per IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS).

Destroy the notice or letter and any internal documents as classified waste, see IRM 21.5.1.4.10, Classified Waste.

Close the RIVO control base for the response in IDRS and update WOW reject database and AMS.

Detach the return, all necessary return attachments, (including the Form 14039) and the envelope from the reply and send the return to Submission Processing (SP) for pipeline treatment. See IRM 3.10.73.6(12), Batching Unnumbered Returns and Documents, for procedures to follow when forwarding returns to SP for processing.

Input return notes in STARS and if necessary, complete the verification process. Push the return to Scheme and update the return disposition to "CAT 5 CL" .

Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS).

Destroy the notice or letter and any internal documents as classified waste, see IRM 21.5.1.4.10, Classified Waste.

Close the RIVO control base for the response in IDRS and update WOW reject database and AMS.

Update the disposition in STARS per IRM 25.25.5-1, Triage Procedures.

Destroy the notice or letter and any internal documents as classified waste, see IRM 21.5.1.4.10, Classified Waste.

Ensure all RIVO control bases are closed in IDRS and update WOW reject database and AMS.

Input notes as appropriate in STARS.

Release the refund. See IRM , 25.25.13.9, Releasing the Refund, for guidance.

Update the return disposition to "DL" to have it removed from STARS. A reason must be entered in the return's STARS Notes when requesting a return be deleted from STARS. See IRM 25.25.13-1 , STARS Delete Reasons.

Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS).

Destroy the notice or letter as classified waste, see IRM 21.5.1.4.10, Classified Waste.

Ensure all RIVO control bases are closed in IDRS and update WOW reject database and AMS.

Ensure all RIVO control bases are closed in IDRS and update WOW Reject database and AMS.

Input notes in STARS documenting the information provided.

Update the return in STARS to "AL" .

Adjust the account to the verified withholding information.

For partial disallowances, send Letter 106C . Only one adjustment is needed. Input a Non Source Document (NSD) adjustment based on the Inventory Type, use Source Code (SC) “0”, Hold Code (HC) “3”, and Blocking Series (BS) “05”. See IRM 3.14.2.7.6.1, Blocking Series.

For full disallowances, send Letter 105C . Two adjustments are needed. Input a first adjustment TC 290 .00, Source Code (SC) “0”, reason codes (RC) of disallowed item(s), HC “4” and BS “99”, for electronically filed returns. Use BS “98”, for the original paper filed returns. Input a second adjustment based on the Inventory Type, use SC “0”, HC “4”, BS “05”, posting delay “1” and appropriate reason codes. See IRM 21.5.3.4.6.1, Disallowance and Partial Disallowance Procedures. See IRM 3.14.2.7.6.1, Blocking Series.

Send a Letter 105C or Letter 106C correctly to the taxpayer. See WOW Letters.

Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS).

Ensure all RIVO control bases are closed in IDRS and update WOW Reject database and AMS.

Input notes in STARS documenting the information provided.

Update the return in STARS to "AL" .

For partial disallowances, send Letter 106C . Only one adjustment is needed. Input a Non Source Document (NSD) adjustment , use Source Code (SC) “0”, Hold Code (HC) “3”, and Blocking Series (BS) “05”. See IRM 3.14.2.7.6.1, Blocking Series.

For full disallowances, send Letter 105C . Two adjustments are needed. Input a first adjustment TC 290 .00, Source Code (SC) “0”, reason codes (RC) of disallowed item(s), HC “4” and BS “99”, for electronically filed returns. Use BS “98”, for the original paper filed returns. Input a second adjustment , use SC “0”, HC “4”, BS “05”, posting delay “1”, and appropriate reason codes. See IRM 21.5.3.4.6.1 , Disallowance and Partial Disallowance Procedures. See IRM 3.14.2.7.6.1 , Blocking Series.

Send a Letter 105C or Letter 106C correctly to the taxpayer. See WOW Letters.

Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS).

Ensure all RIVO control bases are closed in IDRS and update WOW reject database and AMS.

Input a TC 290 for .00 with source document.

Update STARS disposition to ”DL” to remove the return from STARS. “Refile” the return in STARS. A reason must be entered in the return's STARS Notes when requesting a return be deleted from STARS. See IRM 25.25.13-1, STARS Delete Reasons.

Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS).

Destroy the notice or letter as classified waste, see IRM 21.5.1.4.10, Classified Waste.

Ensure all RIVO control bases are closed in IDRS and update WOW reject database and AMS.

Input notes in STARS documenting the information provided.

Update the return in STARS to "CAT 5 CL" .

If there is no identity theft marker (TC 971 AC 501 or TC 971 AC 506) for any tax period on CC ENMOD, route the amended return or Form 1040X and envelope to the Submission Processing (SP) Batching Function per Exhibit 3.10.72-11, Submission Processing Center Contacts (Batching Function). Edit the RIVO stamp or "RIVO REV" in the upper left margin of the return prior to sending to SP.

If there is an identity theft marker (TC 971 AC 501 or TC 971 AC 506) for any tax period, fax the amended return or Form 1040X and envelope to the Image Control Team (ICT) using the Exhibit 25.25.2-2 , 1040-X Referral Return Form and include the verified income/withholding information on the routing form. Edit the RIVO stamp or "RIVO REV" and "IDT" in the upper left margin of the return prior to sending to ICT.

Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS).

Destroy the Notice CP 05A as classified waste, see IRM 21.5.1.4.10, Classified Waste.

Ensure all RIVO control bases are closed in IDRS and update WOW reject database and AMS.

Input notes in STARS documenting the information received.

Send an 89C letter to the taxpayer requesting a Form 1040X.

Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS).

Destroy the notice or letter as classified waste, see IRM 21.5.1.4.10, Classified Waste.

Ensure all RIVO control bases are closed in IDRS and update WOW reject database and AMS.