Signature Request Letter Process

If an overpaid return is missing a signature and guidelines in paragraph 4 of IRM 3.14.2.6.1.1.6, Signatures, are not met then research ENMOD and/or the tax return to identify if correspondence was sent requesting a signature.

If correspondence was sent to the taxpayer requesting a signature during pipeline processing (before Notice Review) process the case as normal. Do not correspond.

If there is no indication a signature was requested previously:

stop the refund

mark the notice in cycle if possible (If not, request approval to hold the notice.)

send a 143C letter

Use the IAT letter tool to input the 143C letter with necessary paragraphs.