Federal housing law
Internal Revenue Manual Part 25. Special Topics
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 4 chapters · 713 sections
- Jurisdiction
- United States
Contents
- Part 25. Special Topics
- Chapter 23. Identity Protection and Victim Assistance
- Section 4. IDTVA Paper Process
▸4 - Erroneous AbatementThe timely filed TC 150 return for TY 2018 is determined to be a nullit…
Overview- Resolving Identity Theft (IDT) Cases
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Overview▸Identity Theft with Offsets
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▸Non-Streamline – Determining When Specific Year Account Information Must Be Moved
Overview▸Collection Statute Expiration Date Expired or Imminent
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- Collection Activity - Form 14394/13794
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- Identity Theft (IDT) Cases Requiring Special Treatment - Operations Assistance Requests (OARs)
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▸Identity Theft (IDT) Cases Processed Incorrectly
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- MFT 32 Cases - Moved in Error
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- Form 3245/3809 Reversals
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- Determining Tax Liability/Form 2209 Instructions
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- Communicating with Taxpayers
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- Requesting Translations of Certain Languages
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- Economic Impact Payment (EIP) and Recovery Rebate Credit (RRC) - General
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▸American Rescue Plan Act (ARPA) - General
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- IRPTR/IDRS Data Decision Tree
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- Form 3245 Reversal
- Form 3809 Reversal
- Identity Theft (IDT) Functional Routing and Referral Chart
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- IDTVA Routing Matrix
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- IDTVA Site Locations
- Identity Theft (IDT) Multiple Control Decision Document
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- Order of Priority Listing - IDTVA-A and IDTVA Specialty Functions
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- IDTVA-A Identity Theft (IDT) Work Types Listing
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- Identity Theft (IDT) Closing Letter Decision Chart
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- IDRS Activity Codes and Definitions
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- Tax-Related Identity Theft (IDT) Codes
- Format for Emails to SB/SE Examination Technical Services
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- Format for Emails to Appeals
- ITVA HQ AUR ADR Report - For Use by IDTVA P&A and Designated Individuals Only
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- ITVA HQ Balance Due Receipts Listing - For Use by IDTVA P&A Only
- ITVA HQ Disaster -O Freeze Listing - For Use by IDTVA P&A Only
- ITVA HQ Freeze Code -L Listing - For Use by IDTVA P&A Only
- ITVA HQ Freeze Code Z Listing - For Use by IDTVA P&A Only
- TC 971 AC 199 MISC Field Descriptions for Economic Impact Payments (EIPs)
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- Input, Annotations and Action Requirements for Streamline/Non-Streamline Case Processing
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- Establishing or Updating Entities for Dependents
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- Complex Case Scenarios
- IDTVA Statute Clearing
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- Closing Letter Paragraph Selections
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