Caution:

When conducting research for consistency, you are determining if any of the items below have changed during the look back and/or look forward periods.• If items have not changed, see paragraph (4).• If items have changed, see paragraph (5).• If you have the same number of consistencies and inconsistencies, see paragraph (6).

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(4) You must be able to confirm consistency for at least 3 items to determine a return is valid.

(5) You must be able to identify inconsistency for at least 3 items to determine a return is invalid.

(6) If you have the same number of consistencies and inconsistencies, refer to the table below:

If

Then

(1) The case includes a taxpayer statement indicating they did not file the return (i.e., Form 14039 or police report).

Determine the return in question is invalid.

(2) The case includes a taxpayer statement that does not address the return in question.

Follow procedures in IRM 25.23.4.18.2, Requests for Additional Information (Telephone and/or Written), to request the taxpayer provide a signed statement indicating which items or returns are a result of identity theft.

(3) The case does not include a taxpayer statement, and there are two returns for the tax year in question (i.e., IDT3).

Make a determination of No IDT. This is a duplicate or amended return scenario. See IRM 25.23.4.10.8 , No Identity Theft (NOIDT) Determinations.

(4) The case does not include a taxpayer statement and was reassigned as an IDT3 in error (i.e., one return present, duplicate return, etc.).

Make a determination of No IDT. An IRS employee incorrectly identified the case as an IDT issue. See IRM 25.23.4.10.8, No Identity Theft (NOIDT) Determinations.

(5) The case includes a taxpayer statement that does not indicate identity theft and was reassigned as an IDT1 in error (i.e., taxpayer didn’t receive EIP, etc.).

Make a determination of No IDT. The case is not identity theft and was reassigned in error. As a result, the case will be resolved as an IRS initiated case following procedures in IRM 25.23.4.10.8, No Identity Theft (NOIDT) Determinations.