Note:

If a potential fraud referral exists, DO NOT solicit the return. DO NOT modify or release the Withholding Compliance lock-in on the account. Complete a fraud indicator check sheet. Forward the check sheet to the Collection Function Fraud Coordinator (CFFC).

If the taxpayer questions the legal authority supporting the Withholding Compliance program, send Letter 3042C. See IRM 5.19.11.10.5, Frivolous Correspondence for more information.

When working requests for modification from a taxpayer who filed jointly on the most recently due return and both the taxpayer and the taxpayer’s spouse work, you must get consent from the taxpayer’s spouse (x-ref spouse) before you lock-in the x-ref spouse.

If you are unable to acquire verbal consent send Letter 2805C to the spouse for written consent and modify the TP to Married withholding status, standard withholding rate and the annual reduction amount from the WHC Withholding Estimator Tool (Form W-4, Step 3) or the additional amount to withhold per pay period from the WHC Withholding Estimator Tool (Form W-4, Step 4C).