Complex Case Scenarios

(1) Refer to the scenarios below for examples of complex case scenarios requiring multiple treatment streams to fully resolve the account.Example 1: MXEN with Income Related IDTScenario:Mary Greenwood files Form 14039 reporting she is a victim of identity theft. Mary states someone is working under her social security number at a company called A-Z Corp and that they are unable to file their 2023 tax return electronically. Mary includes a paper return which posted as the TC 976.Research:

The CN is XXX-XX-ABCD.

TC 150 return was timely filed on 4/18/2024 with the name Martin Greer and an address in Dallas, TX.

TC 976 return was received on 10/5/2024 with the name Mary Greenwood and an address in Dallas, TX.

IDRS filing history shows this is the first year Martin Greer has used the CN.

CC INOLES is researched, and it is determined the CN belongs to Mary Greenwood.

CC NAMES is researched, and it is determined Martin Greer’s correct SSN is XXX-XX-ABDC.

CC IRPTR is researched, and 1099-NEC income from A-Z Corp is found. The name associated with the income is Terry Howard.

CC TXMOD is researched, and there are no additional assessments on the module.

The CN is XXX-XX-TUVW.

TC 150 return was timely filed on 7/15/2020 with the name Mike Brown and an address in San Francisco, CA.

IDRS filing history shows Mike Brown has filed tax returns under the CN for tax years 2015-2019. Mike Brown’s filing history is consistent with address, dependents, type of income, direct deposit information, and tax preparer. No one else has filed a tax return under the CN.

CC INOLES is researched, and it is determined the CN belongs to Miles Brown.

CC NAMES is researched, and it is determined Mike Brown’s correct SSN is XXX-XX-TVVW.

The CN is XXX-XX-ABAB.

TC 150 return was timely filed on 4/18/2024 with the name Austin Rivers, verifiable wages of $32,461, and an address in Miami, FL.

TC 976 return was filed on 5/16/2024 with the name Austin Rivers, self-employment income of $86,427, and an address in Seattle, WA.

TC 976 return was filed on 5/25/2024 with the name Austin Rivers, Jr., verifiable wages of $5,683, and an address in Seattle, WA.

Researching the account shows the address is the same for both TC 976 returns.

IDRS filing history shows this is the first tax year with tax returns.

CC INOLES is researched, and it is determined the CN belongs to Austin Rivers, Jr. who is now 20 years old.

CC DDBKD is researched, and it is found Austin Rivers, Jr. has been claimed as a dependent by Austin Rivers, Sr. for the two previous years.

Research of the TIN identified for Austin Rivers, Sr. shows this is the only tax year without a tax return. The TC 976 return reporting self-employment income is consistent with Austin’s filing history.

The CN is XXX-XX-JKLM.

TC 150 return was timely filed on 4/18/2025 and includes verifiable wages and withholding. The return also includes 3 dependents, dependent-related credits, and direct deposit information. A math error was set during original processing.

TC 976 return was timely filed and includes self-employment income, the same 3 dependents, dependent-related credits, and direct deposit information.

Researching the account shows the TC 976 return is consistent with the taxpayer’s filing history, and the TC 150 return is not.

The CN is XXX-XX-QRST.

Researching the module results in identification of a tax return filed for tax year 2023 which meets MFJ scheme criteria. There are no additional assessments.

Research of IRPTR information results in the recognition of wages earned in a state Violet has no history of residing in for tax year 2023. The income located is not included on the tax return filed for this tax year.

Research of entity information and IDRS CC NAMES does not result in discovery of another valid TIN or a potential scrambled SSN issue.

The entity reflects TC 971 AC 525 for tax year 2024.

IDRS CC IRPTR shows income reported from a state the taxpayer does not have a history of living in.

Complete Case Analysis (CCA) shows no invalid returns filed.

There is no impact to tax administration.