Caution:

Verify all required actions were taken prior to closing a case as previous action. Review CII case notes and/or IDRS to determine if an interim letter was issued to the taxpayer before the case was moved to IDT inventory. If an interim letter was issued and the case will be closed as previous action, refer to IRM 25.23.4.18.1, General IDTVA Letter Procedures.

If

And

Then

(1) The return in your case is an exact copy of the return in the original case,

The account was previously adjusted to the valid return figures,

Input a CII case note indicating the account was previously adjusted.

Verify all IDT indicators have been addressed. Input any necessary closing indicators, as appropriate.

Verify credits remaining on the module have been addressed (i.e., will refund systemically, credit dump, offset to balance due, etc.).

Verify the taxpayer will receive an appropriate closing letter based on the case actions previously taken. If an appropriate closing letter was not issued, send a closing letter providing any information the taxpayer did not previously receive.

Update your IDRS control with the activity "PRVACTN" .

Link the case to the original CII case and close.

(2) The return in your case is the result of a document request,

The account was previously adjusted to the valid return figures using a different image of the same return or TRDBV information,

Input a CII case note indicating the account was previously adjusted.

Verify all IDT indicators have been addressed. Input any necessary closing indicators, as appropriate.

Verify credits remaining on the module have been addressed (i.e., will refund systemically, credit dump, offset to balance due, etc.).

Verify the taxpayer will receive an appropriate closing letter based on the case actions previously taken. If an appropriate closing letter was not issued, send a closing letter providing any information the taxpayer did not previously receive.

Update your IDRS control with the activity "PRVACTN" .

Link the case to the original CII case and close.

(3) The return in your case is an additional return received from the valid taxpayer,

The returns are reporting the same figures and the account was previously adjusted to the valid return figures,

Input a CII case note indicating the account was previously adjusted.

Verify all IDT indicators have been addressed. Input any necessary closing indicators, as appropriate.

If there is a -A Freeze, input TC 290 .00 with RC 139 and HC 3. Use HC 4 if the module reflects a credit balance that should not be refunded.

Verify credits remaining on the module have been addressed (i.e., will refund systemically, credit dump, offset to balance due, etc.).

Verify the taxpayer will receive an appropriate closing letter based on the case actions previously taken. If an appropriate closing letter was not issued, send a closing letter providing any information the taxpayer did not previously receive.

Update your IDRS control with the activity "PRVACTN" .

Link the case to the original CII case and close.

(4) The return in your case is an additional return received from the valid taxpayer,

The returns are reporting different figures,

The case cannot be closed as previous action.

Work the case following normal IDT procedures.

If the additional return was filed to amend the figures reported on the valid taxpayer’s original return, see IRM 25.23.4.10.5, Amended or Duplicate Returns and Identity Theft (IDT).

When it appears the identity theft issue was previously worked and there are no CII images OR the CII images include multiple tax returns, the case cannot be closed as previous action. Work the case following normal IDT procedures.