Reminder:

Ensure the ASED on the account is adjusted to reflect the appropriate date based on the new valid return. When the ASED on the impacted module is expired, a transaction date one day prior to the expiration must be used when inputting the TC 560 to prevent Unpostable Code 178-2.

If

And

Then

(1) The return posted to MFT 32 was filed by the valid taxpayer (current and immediately preceding year ONLY),

There is no return present on MFT 30,

Move the valid return to MFT 30. See IRM 25.25.6.7, MFT 32 Procedures - How to Move Identity Theft Returns to MFT 32, and IRM 25.25.6.7.1, Taxpayer Protection Program (TPP) Assistors, Taxpayer Assistance Center (TAC) Assistors, and Identity Theft Victims Assistance (IDTVA) Assistors MFT 32 Reversal Criteria & Procedures, for additional guidance.

(2) The return posted to MFT 32 was filed by the valid taxpayer (current and immediately preceding year ONLY),

There is a TC 150 return posted to MFT 30 that is an exact copy of the return moved to MFT 32,

Move the valid return to MFT 30. See IRM 25.25.6.7, MFT 32 Procedures - How to Move Identity Theft Returns to MFT 32, and IRM 25.25.6.7.1, Taxpayer Protection Program (TPP) Assistors, Taxpayer Assistance Center (TAC) Assistors, and Identity Theft Victims Assistance (IDTVA) Assistors MFT 32 Reversal Criteria & Procedures, for additional guidance.

Update the MFT 30 ASED to reflect the received date of the valid taxpayer’s original return posted to MFT 32 if the received date is earlier than the received date of the return posted to MFT 30.

Input a CII case note indicating the return posted to MFT 30 is a true duplicate of the return posted to MFT 32.

If the ASED was updated, notate the action and the IRS received date of the valid taxpayer’s original return.

(3) The return posted to MFT 32 was filed by the valid taxpayer (AFTER Cycle 47 or archived deleted),

There is no return present on MFT 30,

Follow IRM 25.25.6.8, Valid Tax Returns That Were Archived - Deleted Returns or Failed Systemic MFT 32 Reversals That Must Be Processed Manually - RIVO and Non-RIVO Employees.

(4) The return posted to MFT 32 was filed by the valid taxpayer (AFTER Cycle 47 or archived deleted),

ASED is barred and the return has a tax liability greater than zero,

If the module reflects a Credit Elect (TC 716/TC 710), Estimated Tax (ES) payments (TC 660), and/or a payment with the return (TC 610), input a TC 570 to prevent a refund.

Create a dummy return with the following information:

All edits must be made in ‘Red’ pen/pencil only. It is also acceptable to notate all edits on CII images using the annotation tools then underline the changes in "Red."

Use Form 1040 for all form types.

Add "Dummy Return" at the top of the return.

Complete the name, address, filing status and TIN area of the return. Use the taxpayer’s most current address of record. Do not use CC IRPTR data as a valid address for the taxpayer.

To prevent an unpostable, input zeros only on the lines for the adjusted gross income (AGI), the taxable income (TXI), and the tax.

Enter "Dummy Return Prepared by IRS - Do Not Correspond for Signature" on the signature line.

To prevent the valid return from unposting, edit the return with SPC B in the right margin between the secondary TIN and the Presidential Election Campaign Fund (PECF). designation per the instructions in Exhibit 3.12.2-4, Special Processing Codes.

Edit the return received date on the return, see IRM 3.11.3.8.2.1, Types of Received Dates, for valid handwritten received dates. Use the interest penalty date in CC TRDBV, access code IA is equal to the received date of the return, see IRM 3.11.3.8.2, Determining Received Dates.

Send the return to SP for processing, see IRM 3.10.73.6, Batching Unnumbered Returns and Documents.

Open a new control base as follows:

C#,DUMMY-MMDD,M,BARD

1485066666,*