Note:

Documentation received via Fax or DUT is acceptable to process additional information requested. If the taxpayer faxes, or sends by DUT, an unfiled return send for processing.

Look for special situations. Research IDRS for freeze codes associated with Criminal Investigation or Disaster Relief cases. See IRM 5.19.11.10, Special Situations and follow instructions contained therein.

In many instances the taxpayer's correspondence will contain a new Form W-4 and completed worksheet.

Review the Form W-4 and worksheet for accuracy. DO NOT take any action based on an invalid Form W-4. See IRM 5.19.11.3.5, Invalid Form W-4 for more information.

If the taxpayer did not submit a Form W-4 worksheet, prepare one based on current taxpayer information confirmed by taxpayer communication and/or your research. Use judgement in determining credibility and the need for verification. Follow guidelines in See IRM 5.19.11.7.1.2., Calculating Withholding Rate, for calculating withholding.