Reminder:

A response to a request for additional information may be scanned to CII under their reporting person’s TIN, instead of under the TIN for the dependent. Review CII for documents that may have been scanned under cross reference TIN or the TIN of the reporting person to locate a response to your request for additional information. If the response was scanned to CII under another TIN, link to your assigned case(s).

If

Then

(1) The taxpayer provides a copy of the requested tax return,

Determine if the individual who submitted the claim is the taxpayer or an authorized representative.If there is enough information to make an IDT determination:

Refer to IRM 25.23.4.8, Identity Theft (IDT) Common Number (CN) Ownership and Case Processing Determinations, to make an IDT determination and the appropriate method of resolution.

f the valid tax return ASED is imminent, refer to IRM 25.23.4.9.1 , Statute Imminent Assessment for IDT Cases, to ensure the account is protected.

If the claim was submitted by an individual who is not the taxpayer or an authorized representative, correspond with the individual who submitted the claim following unauthorized third party procedures. Refer to IRM 25.23.4.18.1, General IDTVA Letter Procedures.

Create a new CII case with Category Code DUPF and Program Code 40050.

On both cases: Input a CII case note stating IDT could not be confirmed. Include details of the document requests, the letter issued to the taxpayer, the date Letter 5064C was issued to the taxpayer, and that no response was received.

Link the new case to your original case.

Reassign the new case using the IDTVA-A CII Reassignment Guide or IDTVA Specialty CII Reassignment Guide for Non-IDT Cases located on the IDTVA HUB.