Reminder:

Return to IRM 25.23.4.10.1, Identity Theft (IDT) with Invalid Returns, for closing actions.

To prevent delays in processing, confirm the following account details prior to routing Form 12810 and attachments to Accounting:

The CN and IRSN modules must be in debit or zero balance. Accounting will reject any requests where either module is showing or will show, once the Form 12810 transfer has been completed, a credit balance. Credit balances must be resolved prior to forwarding Form 12810, whether as a refund to the correct taxpayer, if allowable, or as a transfer to Excess Collections.

The entity information on the IRSN must be posted.

Any freeze conditions on the IRSN must be resolved prior to initiating the account transfer.

Form 12810 includes the following:

DLN

TIN

MFT

Tax Period

Complete Entity Information

IDRS transcript of account

Transaction Codes (Include TC 402 if the CN account must be adjusted after posting.)

In the Remarks section, input "ID Theft Case" or similar verbiage.

Route the completed Form 12810 and attachments to Accounting.

Once the account transfer and TC 402 have posted:

Input TC 560 on the CN account to update the ASED to 3 years from the received date of the taxpayer’s original return, if necessary.