Note:

If the taxpayer requests the NFTL be withdrawn, refer to IRM 25.23.10.6.2.2, IDTVA Specialties ACSS Technical Research and Initial Handling Procedures, for additional information.

In situations where a taxpayer may be a victim of IDT for a year where the CSED has expired, research the account to make the determination. If IDT is confirmed, do not adjust the account unless there are payments or offsets that need to be transferred or refunded to the valid taxpayer. Input the appropriate IDT indicator. Refer to IRM 25.23.2.6.1, Closing Taxpayer Initiated Identity Theft Affecting Tax Administration - TC 971 AC 501, and IRM 25.23.2.6.3, Closing IRS Determined Identity Theft Affecting Tax Administration - TC 971 AC 506. Document actions taken in a CII case note.

If the taxpayer’s correspondence indicates they are impacted due to a Notice of Federal Tax Lien (NFTL), see IRM 25.23.4.12.2, Collection Activity - Form 13794 Additional Actions Required - Lien, for additional information.