Caution:

Do not establish or update the dependent’s entity with the reporting person’s address or telephone number until acceptable documentation is provided.

(2) For all other taxpayer identified and IRS identified case types,

The taxpayer is deceased,

The address or phone number requires updating, or

The filing status or name line is incorrect,

The entity will be established or updated.

Refer to Exhibit 25.23.4-21, Input Annotations and Action Requirements for Streamline/Non-Streamline Case Processing, paragraph (2) for entity-related instructions.

Refer to the table below to identify applicable tax module actions:

If

Then

(1) TC 470 was input to freeze collection notices,

When the TC 470 was not already systemically reversed, input a TC 472 to reverse the hold and resume the issuance of systemic balance due notices.

When the module is in collection status (03, 22, 24, 26, or 58), prepare Form 14394, Identity Theft Collection Alert, and route to IDTVA Specialty Functions (ACSS) for processing. Refer to IRM 25.23.4.12.3, Collection Activity – Resume Collection Actions.

(2) A TC 150 is present,

Input TC 290 .00 with RC 139 to indicate the account was reviewed for identity theft. Use HC 3. Use HC 4 to prevent a refund of any remaining credits, when necessary.

For additional details and a list of exceptions to inputting the TC 290 .00 with RC 139, refer to IRM 25.23.4.3.1, CII and IDRS Case Controls, paragraph (1), note and exception.

(3) A TC 150 is not present,

When the unprocessed return has been determined to be valid, follow procedures in IRM 25.23.4.6.5.2, Unprocessed Documents, to have the return post as the TC 150.