Exception:

If the case was created due to CP 36U, and the taxpayer has not submitted another Form 14039, police report, or similar statement indicating identity theft, do not issue a closing letter. The taxpayer identified the IDT issue for a prior year, and this case was created due to the IRS monitoring for future IDT issues.

Use the date of the taxpayer’s correspondence in place of MM/DD/YYYY. If a date cannot be determined, see IRM 25.23.4.18.1, General IDTVA Letter Procedures, paragraph (8) for additional information.

The letter must also include language regarding the taxpayer’s right to dispute the NO IDT determination (i.e., providing additional information).

Include applicable IP PIN information. See Exhibit 25.23.4-25, Closing Letter Paragraph Selections, for examples, as appropriate.

Include language indicating collection activities will continue if the taxpayer has a balance due after the IDT issue is determined to be unsubstantiated.

If the account reflects TC 971 AC 527 on CC ENMOD/IMFOLE, the taxpayer is unable to use online self-help options. Instead, include an open paragraph providing information about their option to obtain an IP PIN by submitting Form 15227, IP PIN Application, or scheduling an appointment at their local Taxpayer Assistance Center. For more information about this indicator, see IRM 25.23.2.8.6, Disabled Accounts TC 971 AC 527.

(2) There are allegations of return preparer misconduct,

In addition to the information in Table Scenario (1), provide information on filing a claim (Form 14157 , Return Preparer Complaint, or Form 14157-A , Tax Return Preparer Fraud or Misconduct Affidavit) and required documentation as outlined in the instructions for Form 14157-A

(3) The case is IRS identified,

Do not issue a closing Letter 4674C. The appropriate taxpayer correspondence will be issued as part of case resolution following current procedures for the applicable program (i.e., DUPF, XRET, etc.).