Note:

At the request of PGLD/IM, for large scale data breaches, the TC 971 AC 505 may be uploaded directly to CC IMFOLE by Return Integrity and Compliance Services (RICS).

PGLD/IM inputs TC 971 AC 505 on an account regardless of the existence of any identity theft indicator codes that may be present on the account.

There can be multiple IRS data breach tracking indicators input/present on an individual's account. Each TC 971 AC 505 represents a different IRS data breach.

In some instances, it may be necessary for PGLD/IM personnel to manually reverse the TC 971 AC 505. Although input of the TC 972 AC 505 is limited and reserved for use by PGLD/IM employees, Exhibit 10.5.4-3, TC 972 AC 505 — Reversal of TC 971 AC 505, is included in this IRM to explain the values in the TC 972 AC 505 Miscellaneous field.