Exception:

Refer to paragraph (3) for the tax return signature requirements.

To prevent unnecessary delays in case processing, the lead or manager must concur with the employee’s decision to request information from the reporting person. A CII case note documenting concurrence must be input prior to requesting the information.

Refer to the table below to determine the appropriate action to take when a signature is missing:

If

Then

(1) Form 14039 is not signed,

A signature is not required to make an IDT determination or resolve the case.

Process following normal procedures.

(2) The valid tax return is not signed,

Do not request the signature.

Resolve the account based on the determination made using the applicable procedures outlined in IRM 25.23.4, IDTVA Paper Process, and the appropriate functional IRM for Compliance IDT cases. Use HC 3 to prevent the adjustment notice from being issued or HC 4 to prevent the adjustment notice and a refund from being issued.

Document on CII with a case note indicating a signed copy of the valid taxpayer’s return must be received before the refund can be released.

Send a closing Letter 4674C. In an open paragraph, inform the taxpayer their refund cannot be issued until a signed copy of their return is received. Include the return address code for the appropriate campus.

(3) Form 1310 is not signed,

Request a signed Form 1310. Proceed to paragraph (6).

If the Form 14039 alleges a Return Preparer Misconduct (RPM) issue, do not request additional information. Follow procedures in IRM 25.23.4.4, Taxpayer Inquiries Involving Identity Theft (IDT).