Note:

When a tax return posts (TC 150), it creates a name line for that year.

Wait two (2) weeks for the name line to post, then input the civil penalty.

Place the IDRS control base into "M" status pending posting of the name line.

If the taxpayer's account is established but no applicable tax year name line is present, follow the procedures in (1) b) and c) above.

If the civil penalty needs to be assessed against a spouse (filing as secondary taxpayer on a joint 1040 tax return) and the spouse has no entity established on IMF:

Establish their account on the valid SSN using TC 000 procedures. See IRM 3.13.5.115, Establishing a New Account (TC 000), for instructions on establishing a new account.

Wait two (2) weeks for the account to post, then input the applicable tax year name line.

Wait two (2) weeks for the name line to post, then input the civil penalty.

Place the IDRS control base into "M" status pending posting of the name line.

If the taxpayer's account is already established on IMF (module on Master File) and the applicable tax year name line is present, you can assess the civil penalty with no additional actions required.

If the taxpayer's account is already on Master File and has a Civil Penalty (CVPN), the name line may need to be updated on CC ENREQ (INCHG). (e.g., taxpayer’s current account name is Mary Bass and the CVPN is Mary Perch).