Exception:

If the return is not signed, do not correspond for a signature unless releasing the refund. Reference IRM 3.14.2.6.1.1.6, Signatures, as a guide on requesting signatures on a paper filed return.

For CP 268 only, verify the math error condition.

Use the selection key as a guideline to assist in the review of the notice.

Review the account for -A Freeze conditions that may affect notice disposition. Refer to the -A Freeze Condition chart below.

If

Then

The module contains a -A freeze with no case control or open control base to Accounts Management. Do not input CC REQ54 TC 290 .00.

Void the notice.

The control base indicates the case is assigned to another employee

Contact employee to decide case resolution and notice disposition.

TC 976, TC 971 (AC 010) or TC 150 is pending on the notice module, or TC 976 is posted on BMFOLT