Note:
Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States
If IDT documentation is provided by fax, Document Upload Tool (DUT),or correspondence, the documentation must be given to the clerical unit to route to Fresno IDTVA-C ASFR/CSCO per IRM 5.19.16.6.1 , Taxpayer Delinquent Account (TDA) Batching Procedures.
The taxpayer makes an allegation of identity theft
Has provided documentation:
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