Exception:

When following No Move procedures, no transactions will be moved from the CN to the IRSN.

Refer to the table below for specific account circumstances which must be considered prior to inputting an adjustment or taking any other action on the account:

Account Circumstances

Actions

(1) Dependents

When the invalid return includes dependents, dependent related identity theft must be considered for those individuals. Refer to IRM 25.23.4.8.4, Dependent Related Identity Theft (IDT) – General, and its subsections for additional information.

(2) Valid return received after due date

When the valid return was received after the return due date:

Correct the Assessment Statute Expiration Date (ASED) – add 3 years to the valid return received date.

Update the Return Processable Date (RPD) – See IRM 20.2.4.6, Unprocessible Returns, and IRM 20.2.4.6.1, Updating the RPD on Unprocessible Returns.

(3) Invalid return includes Direct Deposit (DD) information

When the invalid return includes DD information, input TC 971 AC 850 to prevent future refunds from being directly deposited into the account associated with the invalid taxpayer.