Exception:

Do not issue the Spanish version of the C letter, if the taxpayer specifically requests to receive the letter in English, or if both the English and Spanish boxes are checked and the comments are written in English. If Spanish is indicated as a language spoken by the taxpayer on a Police Report, issue correspondence in English, unless the report clearly indicates the taxpayer does not speak English or would like to receive all communications in Spanish.

When issuing correspondence, potential Married Filing Joint (MFJ) statuses must be considered. Determine if there is a covered relationship between the primary and secondary taxpayers. Covered relationships will result in correspondence addressed to both taxpayers when the impacted module is MFJ. Refer to the table below for potential case scenarios:

Determination

Account Conditions and Letter Issuance

(1) Valid MFJ,

The identity theft issue is under the primary TIN.

This is a covered relationship. There is no disclosure issue.

The letter will be issued under the primary entity to both taxpayers.

(2) Valid MFJ,

The identity theft issue is under the secondary TIN.

The letter will be issued under the secondary entity to only the secondary taxpayer.

(3) Invalid Joint Election (IJE).

This is not a covered relationship.

Address the letter to only the reporting taxpayer.

(4) Married Filing Joint Scheme,

This is not a covered relationship.

Each taxpayer will receive a separate letter.

Spouses - Taxpayers who filed Married Filing Jointly (MFJ) for the impacted tax year when there is no indication of separation based on documentation available and subsequent filing history.

Refer to the table below to determine how a closing letter will be issued to additional impacted individuals.