Note:

See the specific form instructions when determining all the information and documentation necessary to certify the application.

If it appears the applicant has not filed the corresponding tax return, look to see if there is a possible NMF account. This can be determined if both of the following are true:

If any tax module has a V- Freeze (see IRM 21.5.6.4.43 - V- Freeze);

A TC 130 is on ENMOD (see IRM 21.2.1.5 - Non-Master File).

If both these conditions exist on the account, refer the case to your lead to be sent to P&A with an explanation of what you need verified. Place the case in 702 status with a note that it was sent to P&A and why.