Exception:

Submission Processing (SP) employees will work cases with SPIDT criteria, see IRM 21.4.1.4.1.2, Return Found/Not Processed. Special Processing Code (SPC) “T” is also used by SP employees only, see IRM 25.25.6.7, MFT 32 Procedures - How to Move Identity Theft Returns to MFT 32 During Cycles 1 - 46 and Cycles 47 – 52.

(5) The return posted to MFT 32 was filed by the valid taxpayer (AFTER Cycle 47 or archived deleted),

There is a TC 150 return posted to MFT 30 that is an exact copy of the return moved to MFT 32,

Do not take action to move the return posted on MFT 32 to MFT 30.

Update the MFT 30 ASED to reflect the received date of the valid taxpayer’s original return posted to MFT 32 if the received date is earlier than the received date of the return posted to MFT 30.

Input a CII case note indicating the return posted to MFT 30 is a true duplicate of the return posted to MFT 32.

If the ASED was updated, notate the action and the IRS received date of the valid taxpayer’s original return.

(6) The return posted to MFT 32 was filed by the valid taxpayer,

There is a TC 150 return posted to MFT 30 that is not an exact copy of the return moved to MFT 32, and through research it is determined the taxpayer is not a victim of identity theft.

Consider the return posted to MFT 30 as an amended or superseding return.

Update the MFT 30 ASED to reflect the received date of the valid taxpayer’s original return posted to MFT 32 if the received date is earlier than the received date of the return posted to MFT 30.

Input a CII case note indicating the return posted to MFT 30 is an amended or superseding return and the taxpayer’s original return posted to MFT 32.

If the ASED was updated notate the action and the IRS received date of the valid taxpayer’s original return.

(7) The return posted to MFT 32 was filed by the valid taxpayer,

There is a TC 150 return posted to MFT 30 that is not an exact copy of the return moved to MFT 32, and through research it is determined the taxpayer is a victim of identity theft.

Update the MFT 30 ASED to reflect the received date of the valid taxpayer’s original return posted to MFT 32, if necessary.

Input a CII case note indicating the taxpayer is a victim of identity theft, and their original return posted to MFT 32.

If the ASED was updated, notate the action and the IRS received date of the valid taxpayer’s original return in a CII case note.

Follow procedures in IRM 25.23.2.5.3, Statute protection - Multiple Returns and MFT 32.

Once the assessment has posted, follow procedures in IRM 25.25.6.8, Valid Tax Returns That Were Archived - Deleted Returns or Failed Systemic MFT 32 Reversals That Must Be Reprocessed Manually - RIVO and Non-RIVO Employees, to request the return to be moved from MFT 32 to MFT 30.

Monitor the account for posting of the TC 976. Then continue to paragraph (4).

After the return has been moved back from MFT 32, take the following actions:

When completing reversals, use the correct information provided in Exhibit 25.23.2-9, IMF Only TC 972 AC 506 Tax-Related, Reversal of Identity Theft Case Closure, IRS Identified, for your BOD/Function.

Correct the account on MFT 30, and monitor for the release of the -A freeze if the return being transferred from MFT 32 posts as a TC 976.