Exception:

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You can resolve UPC 126 0 or TC 971 AC 129 following IRM 25.25.6.5, Responding to the Taxpayer and Case Resolution for the Taxpayer Protection Program (TPP) Telephone Assistors and Taxpayer Assistance Center (TAC) Assistors, procedures.When following IRM 25.25.6.5, Responding to the Taxpayer and Case Resolution for the Taxpayer Protection Program (TPP) Telephone Assistors and Taxpayer Assistance Center (TAC) Assistors, for returns validated per IRP data or taxpayer claiming IDT disregard Authentication Passed references and phone specific procedures within this IRM section.

(2) TPP issue is unresolved,

The taxpayer has not authenticated per AMS notes, the return cannot be validated per IRP data, OR There is no IDT involvement (i.e., TRUE DUP) and IDTVA cannot make a determination.