Reminder:

An Automated Substitute for Return (ASFR) return is not considered to be a return for verification purposes.

When working correspondence, check the most recent IRPTR and WHCS to identify all current employers. When talking to the taxpayer on the telephone ask them for the names and addresses of all current employers.

If not already listed, add these employers to WHCS and document the AMS history.

If the taxpayer indicate they no longer work for an employer listed on the most current IRPTR, document AMS history.

See IRM 5.19.11.7, Responses and Redeterminations, for procedures regarding modifying the lock-in if the taxpayer is married and wants to change the withholding rate.