Note:

This table does not apply to systemic notices (i.e., CP01, etc.).

If

And

Then

(1) The taxpayer’s statement indicates their spouse may also be a victim of identity theft,

The covered relationship can be confirmed, and there is no indication the taxpayers have or intend to separate,

Both taxpayers will be informed of the determination and provided any additional information in the closing letter issued from the primary taxpayer’s account.

(2) You have determined the case is a MFJ Scheme, Invalid Joint Election (IJE), or the relationship status has changed,

This is not a covered relationship,

Each taxpayer will be notified of the determination and provided any additional information separately.

(3) The taxpayer’s statement indicates their dependent may also be a victim of identity theft,

The dependent is under age 18 and parent/legal guardianship can be confirmed,ORThe dependent is age 18 or older and proof of legal guardianship has been received,

Issue the closing letter from the dependent’s account.

(4) The taxpayer’s statement indicates their dependent may also be a victim of identity theft,

The dependent is under age 18 and parent/legal guardianship cannot be confirmed,ORThe dependent is age 18 or older and proof of legal guardianship has not been received,

If a closing letter will be sent, issue it from the dependent’s account.

(5) The taxpayer’s statement does not indicate anyone else may be a victim of identity theft,

A covered relationship can be confirmed for an additional impacted individual,

Resolution of cases for additional impacted individuals will be considered taxpayer initiated.

Refer to the table scenario above that best fits the facts and circumstances of the case.

(6) The taxpayer’s statement does not indicate anyone else may be a victim of identity theft,

A covered relationship cannot be confirmed for an additional impacted individual,

Unless the individual in question has submitted an identity theft claim, the additional impacted individual’s case will be considered IRS identified.

Each individual will be notified of the determination and provided any additional information separately.

The reporting taxpayer’s language preference and account information will not be considered. Refer to paragraph (5) above to determine the appropriate language.

(7) There is no taxpayer correspondence,

A covered relationship can be confirmed for an additional impacted individual,

The cases will be considered IRS identified.

If a spouse, both taxpayers will be informed of the determination and provided any additional information in the closing letter issued from the primary taxpayer’s account.

If a dependent, each individual will be notified of the determination and provided any additional information separately. Refer to paragraph (5) above to determine the appropriate language.

(8) There is no taxpayer correspondence,

A covered relationship cannot be confirmed for an additional impacted individual,

The cases will be considered IRS identified.

Each individual will be notified of the determination and provided any additional information separately.