Note:

For more information on required documentation see IRM 25.23.2.3, Identity Theft Claims -General Guidelines

Input TC 971 AC 522 containing the miscellaneous field UNWORK). (See IRM25.23.2.4.4, Initial Allegation or Suspicion of Tax-Related identity Theft - Identity Theft Indicators, to determine if input of AC 522 UNWORK is appropriate.)

Request the taxpayer mail the required documentation.

A copy of the U.S. Federal or State issued form of identification (i.e. driver's license, state identification card, social security card, passport)

A copy of a police report or IRS Affidavit Form 14039, Identity Theft Affidavit

If the case remains a balance due issue, provide the address for the CSCO balance due site. See CSCO - Balance Due Consolidated Programs - CPLG - Who/Where - SERP (irs.gov).

If the case is a non-filer issue, provide the address for the CSCO non-filer site. See 5.19.2-2 CSCO Non-Filer Campus Addresses (irs.gov).

If the case is assigned to ACS, provide ACSS address. See SB/SE Consolidated State Mapping for ACS Support and Collection Due Process - CPLG - Who/Where - SERP (irs.gov).

For all other situations, refer to tIRM 5.19.21.2.1IdentityTheft Claim

Paper operations should send a letter to taxpayer and request they provide the required documentation

Document AMS