Section 13. Account Resolution for Return Integrity Verification Operations (RIVO)

(1) This transmits revised IRM 25.25.13, Revenue Protection, Account Resolution for Return Integrity Verification Operations (RIVO).

(1) IRM 25.25.13 - the following changes have been made throughout:

IRM Subsection

Material Change(s)

IIRM 25.25.13, Account Resolution for Return Integrity Verification Operations (RIVO)

EFDS/STARS renamed to Compliance Optimization Monitoring Platform for Assessments, Selections & Safeguards (COMPASS) throughout IRM. IPU 26U0622 issued 06-10-2026.

IRM 25.25.13.1.4, Roles and Responsibilities

Updated link in paragraph 4. IPU 25U3691 issued 11-26-2025.

IRM 25.25.13.1.5, Terms and Acronyms

Added link to the acronyms database. IPU 25U3691 issued 11-26-2025.

IRM 25.25.13.3, Account Resolution Research

Updated IRM title in table. Reworded paragraph (1). IPU 26U0272 issued 03-02-2026.

IRM 25.25.13.3.1, Previously Identified as Identity Theft

Added note to first row reminding employees to check notes on CC IRPTR. IPU 26U0482 issued 04-27-2026.

IRM 25.25.13.3.1, Previously Identified as Identity Theft

Updated note to include a link to the Barred/Quick Assessment guide on SERP.

IRM 25.25.13.3.2, Operations Assistance Requests (OARs) Received in RIVO

Updated verbiage in paragraph 5. IPU 25U3691 issued 11-26-2025.

IRM 25.25.13.3.2, Operations Assistance Requests (OARs) Received in RIVO

Added note about RIVO requirements and TAS acceptance criteria. IPU 26U0482 issued 04-27-2026.

IRM 25.25.13.3.2, Operations Assistance Requests (OARs) Received in RIVO

Added link to IRM 25.25.13.3.3, 4442 Inquiries, for account resolution.

IRM 25.25.13.3.2.1, Bulk OAR Process

Added new subsection for Bulk OAR process. IPU 26U0272 issued 03-02-2026.

IRM 25.25.13.3.3, 4442 Inquiries

Added instruction to paragraph 2; added instruction to row 26 (GATT returns regarding prior year returns; updated additional verbiage throughout table. IPU 25U3691 issued 11-26-2025.

IRM 25.25.13.3.3, 4442 Inquiries

Added note to paragraph (4) instructing employees to close all applicable RIVO control bases. Updated instructions in the table, row 19, regarding monitoring time frames for accounts in STARS. Added rows (17 & 18) with instructions for accounts containing TC 810 RC 6/7. IPU 26U0272 issued 03-02-2026.

IRM 25.25.13.3.3, 4442 Inquiries

Added note for accounts with a -E freeze. Renumbered table. IPU 26U0482 issued 04-27-2026.

IRM 25.25.13.3.4, Transcript Inquiries

Added note to paragraph (1) with a link for employees to use to determine inventory type. IPU 26U0272 issued 03-02-2026.

IRM 25.25.13.5, Manual Referrals

Reorganized and reworded current instructions to improve the flow and usability. IPU 25U3691 issued 11-26-2025.

IRM 25.25.13.5, Manual Referrals

Updated instructions for returns with foreign or international criteria. IPU 26U0272 issued 03-02-2026.

IRM 25.25.13.5, Manual Referrals

Added exception to referral conditions. Added ≡ ≡ ≡ ≡ ≡ ≡ ≡ to GATT and WOW referral criteria. IPU 26U0482 issued 04-27-2026.

IRM 25.25.13.6, Prompt Assessments

Added link to Quick Assessment guide on the portal and updated current instructions in the table to improve usability. IPU 25U3691 issued 11-26-2025.

IRM 25.25.13.6, Prompt Assessments

Added information to the table regarding blocking series when making adjustments. IPU 26U0272 issued 03-02-2026.

IRM 25.25.13.7, Barred Assessments

Updated current instructions in the table to improve usability; added instruction to check for outstanding tax liability before submitting manual refund request; removed reference to IRM 25.6.1.13.2.6, Routing and Controlling Form 9355, for cases related to the COVID-19 pandemic (additional information was added to IRM 25.25.13.7.1, Form 9355, The Barred Statute Report, eliminating the need for this reference). IPU 25U3691 issued 11-26-2025.

IRM 25.25.13.7.1, Form 9355, The Barred Statute Report

Added table to differentiate between for CBARD and BBARD cases; added table for actions/steps required to complete the assessment package. IPU 25U3691 issued 11-26-2025.

IRM 25.25.13.7.1, Form 9355, The Barred Statute Report

Added note to clarify the statute coordinator must complete Form 9355 for BMF accounts. IPU 26U0272 issued 03-02-2026.

IRM 25.25.13.8, Erroneous Abatement Procedures for Return Integrity Verification Operations (RIVO)

Reorganized and reworded current instructions to improve the flow and usability; added opening paragraphs explaining what erroneous abatements are and how they can be addressed; added instruction to check for outstanding tax liability before submitting manual refund request. IPU 25U3691 issued 11-26-2025.

IRM 25.25.13.9, Releasing the Refund

Reorganized and reworded current instructions and updated table to improve usability; added note indicating the difference between a manually entered TC 971 AC 134 and a systemic TC 971 AC 134; added link to IRM 25.25.5-2, Transaction Code (TC) 971 Action Code (AC) 199 Miscellaneous (MISC) Field Literals for RIVO; added instructions for input of TC 971 AC 850 when a paper check is requested by the taxpayer. IPU 25U3691 issued 11-26-2025.

IRM 25.25.13.9, Releasing the Refund

Added instructions to release a TC 810 Responsibility Code (RC) 6 or 7. IPU 26U0272 issued 03-02-2026.

IRM 25.25.13.10, Manual Refund Criteria for Return Integrity Verification Operations

Added opening paragraph explaining manual refunds and the lack of systemic safeguards and updated table to improve usability. IPU 25U3691 issued 11-26-2025.

Exhibit 25.25.13-1, COMPASS Scheme Management Delete Reasons

Added an exception for the standard notes. Barred Assessment casework has specific notes listed in IRM 25.25.13.7, Barred Assessments. IPU 25U3691 issued 11-26-2025.

Exhibit 25.25.13-1, COMPASS Scheme Management Delete Reasons

Updated title to: Scheme Tracking and Referral System (STARS) Delete Reasons. Added instructions and note for cases with a TC 810 RC 6 or 7. IPU 26U0272 issued 03-02-2026.

Exhibit 25.25.13-2, Transferring Credits to Excess

Added exception note for credits less than 3 years old. IPU 26U0272 issued 03-02-2026.

Exhibit 25.25.13-3, COMPASS Scheme Management Disposition Definitions

Updated verbiage in the note/reminder and updated table (rearranged columns and used consistent wording throughout). IPU 25U3691 issued 11-26-2025.

Exhibit 25.25.13-5, RIVO Form 4442 Queues

Updated table format. IPU 25U3691 issued 11-26-2025.

Exhibit 25.25.13-6, Instructions for Inputting TC 972 AC 134

Removed table and added a graphic, to better illustrate the CC FRM77 response screen; added specific remarks when inputting TC 972 AC 134. IPU 25U3691 issued 11-26-2025.

Exhibit 25.25.13-7, Instructions for Inputting TC 972 AC 199

Removed table and added a graphic, to better illustrate the CC FRM77 response screen; added specific remarks when inputting TC 972 AC 199. IPU 25U3691 issued 11-26-2025.

Exhibit 25.25.13-8, Instructions for Inputting TC 811 RC 6

Added new Exhibit to illustrate input of a TC 811 RC 6. IPU 26U0272 issued 03-02-2026.

Exhibit 25.25.13-8, Instructions for Inputting TC 811 RC 6

Updated graphic to include NSD in the remarks field. IPU 26U0482 issued 04-27-2026.

Throughout

Made various editorial changes, including grammar, punctuation, and spelling, to adhere to plain language policies.

IRM 25.25.13 dated August 15, 2025 (effective October 1, 2025) is superseded. This IRM incorporates the following IRM Procedural Updates (IPU): IPU 25U3691 issued 11-26-2025, IPU 26U0272 issued 03-02-2026, IPU 26U0482 issued 04-27-2026, IPU 26U0622 issued 06-10-2026.

Campus employees in Return Integrity Verification Operations

(10-01-2026)

Denise D. DavisDirector, Return Integrity Verification Program Management (RIVPM)Taxpayer Service

Purpose and Program Goals: This IRM section provides guidance for Return Integrity Verification Operations (RIVO) employees when reviewing Individual Master File (IMF) or Business Master File (BMF) returns for possible identity theft, false income and/or withholding. These returns are scored through the Dependent Database (DDB) or the Compliance Selection Engine (CSE) system. These returns may be unable to be worked systemically and therefore will require a manual resolution.

Audience: The intended audience for this IRM is RIVO employees.

Policy Owner: The Return Integrity Verification Program Management (RIVPM) is the policy owner of this program.

Program Owner: RIVPM is the program office responsible for oversight over this program.

Primary Stakeholders: The primary stakeholder is RIVO, and organizations that collaborate with them.

Program Goals: Program goals for the program are in the Operation Guidelines as well as IRM 1.4.10, Return Integrity & Verification Operation Managers Guide.

This section provides guidance for resolving accounts with RIVO involvement.

Return Integrity Verification Program Management (RIVPM) strengthens the integrity of the tax system by:

Protecting the public interest by improving IRS’s ability to detect and prevent improper refunds

Serving the public interest by taking actions fairly and appropriately to identify, evaluate, and prevent the issuance of improper refunds

Helping taxpayers understand the refundable tax credits for which they are eligible

Protecting taxpayer’s rights while protecting revenue

The program has reports to track the inventory, including receipts and closures such as the Return Integrity Verification Operations (RIVO) Monthly Performance Comparison Report. Additional report guidance is found in IRM 1.4.10, Return Integrity & Verification Operation Managers Guide.

The Embedded Quality review program is in place to review all processes to ensure accuracy and effectiveness of the program. Goals, measures, and operating guidelines are listed in the yearly Operation Guidelines and in IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Compliance, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS), and Electronic Products and Services Support.

Refer to the following:

IRM 1.2.2, Servicewide Policies and Authorities, Servicewide Delegations of Authority

IRM 1.2.1.5.10, Policy Statement 4-21, Selection of Returns for Examination

IRM 1.1.13.4, Return Integrity & Compliance Services (RICS)

IRC 6402(a), Authority to make credits or refunds

IRC 6401, Amounts treated as overpayments

IRC 6404, Abatements of tax

IRC 6213, Requirements for a statutory notice, including math error authority

Return Integrity Verification Program Management (RIVPM) has responsibility for information in this IRM. Information is published in the IRM on a yearly basis.

The Director of RIVPM is responsible for the policy related to this IRM.

The Chief of the RIVPM Policy & Analysis is responsible for ensuring this IRM is timely submitted to publishing each year.

More information can be found in IRM 1.1.13.4, Return Integrity & Compliance Services (RICS).

Most acronyms used throughout the IRS can be located in the Acronyms Database.

For a list of acronyms specific to Return Integrity Verification Operations (RIVO), refer to the table in IRM 25.25.1.1.6, Acronyms.

The related resources listed below may be required for account research and issue resolution. These related resources can be accessed through the IRS Intranet-Servicewide Electronic Research Program (SERP) site.

IRM 25.25, Revenue Protection

IRM 25.23, Identity Protection and Victim Assistance

IRM 21, Customer Account Services

IRM 2, Information Technology

IRM 3, Submission Processing

IRM 4, Examining Process

IDRS restricted access accounts are accounts where a user must request special permissions to access the account through IDRS. Follow IRM 21.2.1.3.2, Authorized IDRS Access.

The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information, see TBOR.

This Internal Revenue Manual (IRM) provides the procedures for the Return Integrity Verification Operations (RIVO) function to make adjustments through the Integrated Data Retrieval System (IDRS) involving various Master File Tax Codes (MFTs). The procedures included in this IRM provide account adjustment instructions that may not be covered by procedures in other IRMs.

Adjustments may need to be made to accounts where the process has stopped or failed, and the return has not been treated or completed. General adjustments are changes made on Individual Master File (IMF) and Business Master File (BMF) accounts. Adjustments may be required because of various work streams or referral processes such as:

Withholding Only Work (WOW) - accounts involving only wages and withholding (no refundable credits)

Automated Questionable Credits (AQC) - accounts with refundable credits requiring statutory notice of deficiency processing that protects the taxpayer’s right to petition tax court

Taxpayer Protection Program (TPP) - Identity authentication process

Frivolous Return Program (FRP) - Frivolous filings

Statute Imminent or Statute Expired with or without credits

Internal Transcripts

Taxpayer Correspondence

Form 4442, Inquiry Referral

Operational Assistance Requests (OARs)

Compliance Optimization Monitoring Platform for Assessments, Selections & Safeguards (COMPASS)

Return Integrity Verification Operations (RIVO) receives inquiries from various sources, such as Manual Referrals, Operations Assistance Requests (OARs), and Form 4442, Inquiry Referral.

Research the Integrated Data Retrieval System (IDRS) for relevant RIVO markers, transactions, letters issued, and/or freeze conditions.

Research for potential statute concerns that may impact the Assessment Statute Expiration Date (ASED) or the Refund Statute Expiration Date (RSED).

Research Compliance Optimization Monitoring Platform for Assessments, Selections & Safeguards (COMPASS) and/or Accounts Management Services (AMS) for relevant notes or taxpayer contact.

Once the process that failed/stopped is identified, follow the table below to resolve the account.

IF

THEN

An OAR is received from the Taxpayer Advocate Service (TAS)

Refer to IRM 25.25.13.3.2, Operations Assistance Requests (OARs) Received in RIVO

Identity Theft is confirmed

IMF accounts - follow the procedures outlined in IRM 25.25.4, Return Integrity & Verification Identity Theft Return Procedures BMF accounts - follow the procedures outlined in IRM 25.25.1.3, Return Integrity and Verification Operations (RIVO) BMF IDT Procedures

The original return has credits(s) related to possible Social Media Schemes (SMS), such as Credits for Sick and Family Leave for Certain Self Employed Individuals and/or Fuel Tax Credit and the refund is still being held

Use the table in paragraph 6 below to determine if the return meets Frivolous Return Program (FRP) referral criteria

Do not refer to FRP if the account contains a TC 811

Form 4442 referral is received

Refer to IRM 25.25.13.3.3, 4442 Inquiries, for detailed instructions on how to resolve the case

Transcript Inquiry is received

Refer to IRM 25.25.13.3.4, Transcript Inquiries, for detailed instructions on how to resolve the case

For original returns claiming Social Media Scheme credits, refer to the table below.

Do not refer cases claiming overstated withholding through this process. Overstated withholding cases are being referred through a systemic process.

IF the original return contains

AND meets the conditions below

THEN refer to the Frivolous Return Program (FRP)

Fuel Tax CreditForm 4136, Credit for Federal Tax Paid on Fuels

The refund has not been released and one or more of the conditions below are true:

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Open a new control to:C##, MR_SCHEME, A, FRP3, 1486900001

TE will monitor the case for FRP determination

If the return is accepted, the FRP Coordinator will update the control to: C##, MR_INPUT, A, FRP1, 1486900000. The RIVO employee who initiated the referral will take the following actions to resolve the case:

Close RIVO controls as applicable (i.e., non-FRP controls)

Route any related taxpayer correspondence (that is not available in AMS) to FRP, OSPC M/S 4450

If there is an open 4442 and the referral is accepted, close the 4442 with the note “Account has been referred to the appropriate function.”

A FRP control closed with "CLSD2RIVPM" indicates there is ongoing FRP involvement. These cases should be treated as accepted by FRP. Do not open another control to FRP

If the return is cleared (i.e., frivolous criteria not met), the FRP Coordinator will update the existing FRP control and reassign to the originator with the following control: C##, FRPCLEARED, A, FRP3. The RIVO employee who initiated the referral will take the following actions to resolve the case:

The return will be worked following existing procedures per inventory type. Refer to IRM 25.25.13.3.2, Operations Assistance Requests (OARs) Received in Return Integrity and Verification Operation (RIVO), IRM 25.25.13.3.3, 4442 Inquiries, and IRM 25.25.13.3.4, Transcript Inquiries, for instructions

COVID Sick Leave CreditForm 7202, Credits for Sick Leave and Family Leave for Certain Self-Employed Individuals

The refund has not been released and one or more of the conditions below are true:

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Open a new control to:C##, MR_SCHEME, A, FRP3, 1486900001

TE will monitor the case for FRP determination

If the return is accepted, the FRP Coordinator will update the control to: C##, MR_INPUT, A, FRP1, 1486900000. The RIVO employee who initiated the referral will take the following actions to resolve the case:

Close RIVO controls as applicable (i.e., non-FRP controls)

Route any related taxpayer correspondence (that is not available in AMS) to FRP, OSPC M/S 4450

If there is an open 4442 and the referral is accepted, close the 4442 with the note “Account has been referred to the appropriate function.”

A FRP control closed with "CLSD2RIVPM" indicates there is ongoing FRP involvement. These cases should be treated as accepted by FRP. Do not open another control to FRP

If the return is cleared (i.e., frivolous criteria not met), the FRP Coordinator will update the existing FRP control and reassign to the originator with the following control: C##, FRPCLEARED, A, FRP3. The RIVO employee who initiated the referral will take the following actions to resolve the case:

The return will be worked following existing procedures per inventory type. Refer to IRM 25.25.13.3.2, Operations Assistance Requests (OARs) Received in Return Integrity and Verification Operation (RIVO), IRM 25.25.13.3.3, 4442 Inquiries, and IRM 25.25.13.3.4, Transcript Inquiries, for instructions

When research shows the account is not identity theft (IDT), but was previously treated as IDT, RIVO TEs must reinstate the return following normal adjustment procedures using the xMend Tool. See the xMend Tool Job Aide for additional information. After the return has been reinstated, follow the chart below.

If the ASED is expired refer to the Barred/Quick Assessment Referral Guide on SERP.

If

Then

The return verifies per IRM 25.25.3.4, Income Verification using Command Code (CC) IRPTR

Do not release based on IRP data if the documents appear suspicious (based on taxpayer history) or have been marked suspicious on IDRS (e.g., CC IRPTRL, IRPTRI, etc.). Refer to IRM 25.25.2.3(4), Command Code (CC) IRPTR Return Verification During the Screening Process, for indicators and notes used to mark potentially fraudulent submissions and for proper taxpayer filing history research.

Release the refund. Follow IRM 25.25.13.9, Releasing the Refund

Input notes in Compliance Optimization Monitoring Platform for Assessments, Selections & Safeguards (COMPASS) documenting the information received

Update the disposition to "DL" to remove the return from COMPASS Scheme Management

Add a note in COMPASS Scheme Management using the applicable reason as noted in Exhibit 25.25.13-1, COMPASS Scheme Management Delete Reasons

Input/Update AMS notes per IRM 21.2.2.4.5(10), Account Management Services (AMS)

Ensure all Return Integrity Verification Operations (RIVO) control bases are closed

The return does not verify per IRM 25.25.3.4, Income Verification using Command Code (CC) IRPTR

Refer to the appropriate work stream as identified in IRM 25.25.13.3, Account Resolution Research

Input notes in COMPASS documenting the information received

Input/Update AMS notes per IRM 21.2.2.4.5(10), Account Management Services (AMS)

The following procedures are for RIVO employees who process OARs received from the Taxpayer Advocate Service (TAS). Refer to IRM 25.30.8, Service Level Agreement between the Taxpayer Services Division and the Taxpayer Advocate Service, and IRM 25.30.8-1, TS SLA Addenda, for additional information about Form 12412, Operations Assistance Request.

TAS accepts cases based on the criteria outlined in IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria. RIVO must work all OARs received in accordance with the Service Level Agreement (SLA), regardless of whether TAS OAR intake acceptance criteria is met.

Research IDRS for relevant markers, transactions, letters issued, and/or freeze conditions. Complete research using the applicable section of IRM 25.25, Revenue Protection, according to the inventory type (e.g., FRP, AQC, TPP, etc.). Refer to IRM 25.25.13.3.3, 4442 Inquiries, for detailed instructions to resolve the case.

For OARs that require expedite processing, RIVO will acknowledge the receipt of the OAR within one (1) workday. The RIVO employee assigned to the OAR will provide their decision within three (3) workdays from the acknowledgement date.

For OARs that do not require expedite processing, RIVO will acknowledge receipt of the OAR within three (3) workdays. If necessary, the RIVO employee assigned to the OAR will negotiate with the TAS employee a reasonable timeframe for OAR resolution.

If there is not clear instruction on the OAR indicating the inventory type, RIVO employees will research the account to determine the appropriate work stream. If research yields no clear indication, RIVO employees may reach out to TAS and request additional information.

Regular timeframes must still be met. The OAR must be acknowledged within one day on expedited cases and three days on non-expedited cases. The TE must reach out to TAS if additional information is needed and allow five days for TAS to respond.

It is the receiving employee’s responsibility to either ensure the OAR is worked to conclusion, or to ensure it is internally routed to be rejected or worked in another RIVO treatment stream, if applicable. Use the table below to resolve the account.

IF

THEN

The OAR from TAS is identified as a mis route (e.g., does not belong in RIVO) before being assigned to a TE.

The RIVO employee assigning OARs will forward to the RIVO TAS liaison to be rejected back to TAS as a mis route.

The RIVO TAS liaison must verify all OARs before rejecting to TAS.

The OAR cannot be worked by the assigned employee (e.g., the employee is trained to work TPP inventory and is assigned an OAR that belongs to BMF IDT).

The assigned employee will immediately route the OAR to their Lead.

The Lead will coordinate with the RIVO TAS liaison for routing/reassigning to the appropriate RIVO work group.

The RIVO TAS liaison will notify TAS of the transfer via secure email.

If the OAR is routed to the incorrect unit location because the routing information on the addendum has changed but has not been updated, the RIVO TAS liaison will route the OAR to the correct unit location and provide the assigned TAS employee with the new routing information.

The employee assigned to the OAR is trained to work the inventory type.

Follow procedures outlined in IRM 25.25, Revenue Protection, for that inventory type and work/close the case accordingly.

The purpose of the bulk OAR process is to accelerate the release of refunds by streamlining the OAR process for both TAS and RIVO.

The bulk OAR process will be used when a systemic or high-volume issue arises. In these instances, TAS will work with RIVO to negotiate a bulk OAR process that will facilitate quick account resolution. This process allows RIVO to take similar actions on multiple accounts concurrently and eliminates the need for individual OARs. For additional information, see IRM 25.30.8.10, Joint Improvement Efforts.

Bulk OARs will be separated by inventory type and placed on two separate listings/spreadsheets:

TPP/MFT 32 - accounts with Taxpayer Protection Program (TPP) involvement and/or accounts on MFT 32.

RIVO must address cases submitted on the TPP/MFT 32 bulk OAR listing within five business days.

OTHER - all other RIVO inventory types that meet bulk OAR criteria. See paragraph (4) below for closure timeframes.

TAS will send all bulk OAR listings to RIVO weekly. These listings will be worked by a designated team within RIVO. The "OTHER" bulk OAR listing will include two categories, "Simple" and "Complex" .

Cases classified as "Simple" must be addressed within three business days.

Cases classified as "Complex" must be addressed within five business days.

Complex cases will be resolved by content POCs.

Any TPP returns included on the TPP/MFT 32 listing must meet the criteria below:

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To be included on the Bulk OAR listing, returns containing a -E freeze and an unreversed TC 810 RC 6 or TC 810 RC 7 must meet one of the following categories:

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

If RIVO determines an account on the listing does not meet bulk OAR criteria, they will take no action and return the case. TE must include feedback (including applicable IRM references) explaining why it does not meet bulk OAR criteria.

For additional information on the bulk OAR process, refer to the Bulk OAR job aid on the SERP - RIVO Portal.

A written/electronic referral is initiated when a taxpayer inquiry cannot be resolved during initial contact. Return Integrity Verification Operations (RIVO) may receive written referrals documented on Form 4442, Inquiry Referral, or Electronic Form 4442 (e-4442).

Referrals in an incorrect queue should be forwarded to the Lead via Account Management Services (AMS).

Some scenarios in the table below provide specific information needed for forwarding the case to your Lead. Those that do not, enter the note "Incorrect queue" and include a reference to IRM 25.25.13-5, RIVO Form 4442 Queues, and the correct queue where the referral belongs. Update AMS and Compliance Optimization Monitoring Platform for Assessments, Selections & Safeguards (COMPASS)notes as appropriate.

Referrals that are not RIVO inventory (i.e., no RIVO markers, transactions, freeze conditions or letters are present) should be forwarded to the Lead to be rejected to the originator.

Once the process that failed/stopped is identified, follow the table below to resolve the account. After the case is resolved, ensure the e-4442 is closed and applicable notes are left in AMS. See IRM 21.2.2.4.5(10), Account Management Services (AMS), for additional information.

Employees are responsible for reviewing each account for multiple and/or duplicate open controls. Ensure all RIVO control bases are closed, if applicable.

IF

AND

THEN

1.ATAO

The account contains an open ATAO control

Close the 4442 referral in AMS with the note "CLOSE2OAR"

2.AQC Conditions

Any of the following markers are present:

Transaction Code (TC) 971 with Action Code (AC) 140, with the MISC field containing the inventory type

TC 971 AC 128, with the MISC field "AQCPTC191" or "AQCPTC195" AND a TC 810 with a memo amount

Letter 4800C was sent

Letter 3219C was sent

COMPASS Scheme Management disposition AQ, TT, E6 (current if within 6 months)

TC 971 AC 122, with the MISC field containing the inventory type

TC 971 AC 122 with Rules 7S, 7S1, 7V, and 7W1 are not AQC indicators without a subsequent TC 971 AC 122 with another inventory type in the MISC field. If Rules 7S, 7S1, 7W1 and/or 7V are the only indicators, see row 28 below

If the refund is held and AQC markers have been present for more than 60 days since the TC 971 AC 122 or 140 posted:

Work per AQC process outlined in IRM 25.25.7, Automated Questionable Credit Program

If the refund is still held, and it’s been less than 60 days since the TC 971 AC 122 or 140 posted:

Forward to Lead to be rejected to originator with the note "Timeframe not met"

3.WOW Conditions

Any of the following are present:

CP 05A

DQ adjustment, QRPA category code base open or closed with IDRS 1483XXXXXX

Posted adjustment and withholding removed by RIVO, no Reason Code (RC) 139 on an account with no credits

COMPASS Scheme Management disposition MA

TC 971 AC 199 with MISC field: AMWEX60033JDDB73EFDS

For accounts containing this MISC field and a RIVO -E Freeze, refer to row 17, 18, or 25, as applicable. If there is no -E Freeze, refer to row 19, 20, 21, or 22, as applicable

If the refund is still being held and it’s been more than 60 days since the WOW marker posted or letter was sent:

Work per WOW process outlined in IRM 25.25.11, Withholding Only Work (WOW) (Notice CP 05A) Procedures

If the refund is still being held and it’s been less than 60 days since the WOW marker posted or letter was sent:

Forward to Lead to be rejected to the originator with the note "Timeframe not met"

4.Exam Conditions

The refund is still being held by RIVO (CP 05A may have been sent) and Exam adjusted the account with a TC 300/301

Release the refund. Follow IRM 25.25.13.9, Releasing the Refund, for instructions

Update COMPASS Scheme Management disposition to CL5

5.Exam Inventory

-L freeze is posted

Do not reverse RIVO markers

Forward to Lead to reject to originator with the note "L freeze to be worked by Exam"

6.-A Freeze

There is a RIVO control to 1487777777

Work per IRM 25.25.13.4.3, Resolving Accounts Assigned to 1487777777

7.-A Freeze

There is no RIVO control to 1487777777

Forward to Lead to be rejected to Accounts Management (AM) per IRM 21.5.6.4.35.3.1(2), -R Freeze Phone Procedures for Accounts with Return Integrity Verification Operations (RIVO) Involvement, with the note "-A freeze, work per IRM 21.5.6.4.35.3.1(2)" . Do not reverse RIVO markers

If there is an unresolved unpostable (UP) 126 and the return is a true duplicate of the posted TC 150, follow the guidance in row 10 below

8.P- Freeze

The account contains a posted TC 720 and the refund is still being held

Research the account to determine the correct External Lead program or work stream

If TE is trained to resolve, work case according to existing IRM guidance

If TE is not trained to resolve case, forward to Lead for reassignment to the appropriate RIVO External Leads POC

9.TC 841 posted to the account

The refund is still being held and:9a.

The DLN of the posted TC 841 contains any of the following blocking series:

77711

77712

77713

77714

Accounts containing a TC 841 DLN with blocking series 77712 or 77714 followed by a TC 971 AC 129 with "BKLD" or "IVO EL IDT" in the MISC field are considered TPP bank leads and should not be sent back to External Leads

9b.

The TC 841 DLN does not contain the blocking series numbers listed above

9a. Forward to Lead for referral to RIVO P&A POCs for External Leads. The account will be researched to determine the appropriate work stream. Include the note "Per CSR IRM 21.5.6.4.31.2, P- Freeze with RIVO Involvement"

77711

RICS RIVO - CP53A Reject 17

77712

RICS RIVO - CP53B Reject 18

77713

RICS RIVO - CP53C Reject 19

77714

RICS RIVO - CP53B Reject 23

9b.Research account to determine the appropriate work stream. Follow the guidance in this table for resolution

10.The referral is from a phone assistor or TAC office visit

The refund is still being held or no refund has been issued and any of the following are present:

Posted TC150/976 and a subsequent open UP 126 RC 0

May contain reversed/unreversed TC 971 AC 129, 121, or 124

Posted TC 150 and an unreversed TC 971 AC 129 with no open control to IDRS number 14873XXXXX

Posted TC 150 and a TC 971 AC 129 with a corresponding TC 972 AC 129, including the reversal of the return information

No posted TC 150 and an open UP 126 RC 0

May contain reversed/unreversed TC 971 AC 129, 121, or 124

Do not reject if the referral is from a paper related case (e.g., CII correspondence) and any of the bullets above apply. Work the related case following the procedures in IRM 25.25.6, Taxpayer Protection Program

Forward to Lead to be rejected to the originator for TPP resolution. Add note "AM to follow TPP IRM 25.25.6.5" , Responding to the Taxpayer and Case Resolution for the Taxpayer Protection Program (TPP) Telephone Assistors and Taxpayer Assistance Center (TAC) Assistors

11.The account contains a posted TC 150 and a TC 971 AC 129, 121, or 124 (reversed or unreversed), however, AMS notes indicate the taxpayer was authenticated and the TPP issue was resolved

The refund is still being held by other RIVO freezes (e.g., P- or -R) or RIVO markers and there is no open/unresolved UP 126

Consider the TPP issue resolved. Identify the issue holding the refund and work the account per the appropriate work stream

Follow the appropriate row in this table for resolution

12.Returns in ACE Adjustment

The TPP process has been completed and the refund is still being held

Follow the instructions outlined in IRM 25.25.2.16, Process Status (PS) 30 Identity Theft False Positive Screening Procedures, for resolution

13.The return is on MFT 32

All the following conditions are true:

It is the taxpayer's valid return

CC TRDBV shows a closed U126 0

CC TXMODA shows a posted TC 971 AC 111 posted on MFT 30

The return is either current year or preceding year

Forward to Lead to be rejected to originator. Include the note "AM to follow 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

Do not reject if the referral is from a paper related case (e.g., CII correspondence). Work the TPP related case per IRM 25.25.6, Taxpayer Protection Program procedures

Do not reject if there is a posted TC 971 AC 111 on MFT 32 that was unsuccessful. Follow normal procedures to reprocess the return

14.The return is on MFT 32

All the following conditions are true:

It is the taxpayer’s valid return

CC TRDBV shows an U126 0

CC TXMODA does NOT show a posted TC 971 AC 111 on MFT 30

CC TRDBV will show ID-THEFT Code "T" if Submission Processing moved the return to MFT 32

Forward to Lead to be rejected to originator with the note "Return moved to MFT 32 by another function"

15.The return is on MFT 32

The return is 2 years or more than the current tax year and is an ELF, MEF, or paper return

Follow MFT 32 reversal procedures in IRM 25.25.6.7.1.2, Return Integrity Verification Operations (RIVO) Employees - MFT 32 Reversal Inquiries & Resolution Actions

16.The return is archived or deleted

16a.RIVO archived or deleted the return16b.RIVO did not delete the return (the return was archived or deleted by another function)

CC TRDBV will show ID-THEFT Code "T" if Submission Processing moved the return to MFT 32

16a.Follow the procedures in IRM 25.25.6.8, Valid Tax Returns That Were Archived - Deleted Returns or Failed Systemic MFT 32 Reversals That Must Be Reprocessed Manually - RIVO and Non-RIVO Employees16b.Forward to Lead to be rejected to the originator with the note "Return not archived/deleted by RIVO"

Do not reject if the referral is from a paper related case (e.g., CII correspondence). Work the TPP related case following the procedures in IRM 25.25.6, Taxpayer Protection Program

17.- E Freezecaused by the posting of a TC 810 RC 6

The refund is being held by RIVO and the income verifies

Do not release based on IRP data if the documents appear suspicious (based on taxpayer history) or have been marked suspicious on IDRS (e.g., CC IRPTRL, IRPTRI, etc.). Refer to IRM 25.25.2.3(4), Command Code (CC) IRPTR Return Verification During the Screening Process, for indicators and notes used to mark potentially fraudulent submissions and for proper taxpayer filing history research.

If the return meets one of the following conditions, release the refund:

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Refer to IRM 25.25.13.9, Releasing the Refund, for additional informationIf the return does not meet the conditions above and:is NOT in COMPASS Scheme Management

Push to Scheme

If the return cannot be manually added to COMPASS Scheme Management, add the case to the Mass Push spreadsheet and open a control base: C#,MASSPUSH,B,MISC*,*

Manually refer to WOW or AQC. See IRM 25.25.13.5, Manual Referrals, for additional information

is in COMPASS Scheme Management

Manually refer the return for treatment in WOW or AQC. Refer to IRM 25.25.13.5, Manual Referrals, for additional information

The majority of these returns will be worked in the WOW treatment stream. However, there may be limited instances that require a referral to the AQC treatment stream

18.- E Freezecaused by the posting of a TC 810 RC 7

The refund is being held by RIVO

Do not release based on IRP data if the documents appear suspicious (based on taxpayer history) or have been marked suspicious on IDRS (e.g., CC IRPTRL, IRPTRI, etc.). Refer to IRM 25.25.2.3(4), Command Code (CC) IRPTR Return Verification During the Screening Process, for indicators and notes used to mark potentially fraudulent submissions and for proper taxpayer filing history research.

The income verifies:

Confirm the return meets release conditions outlined in row 17

If conditions are met, release the refund. Refer to IRM 25.25.13.9, Releasing the Refund, for additional information

The income does not verify and the return is:• in COMPASS Scheme Management

Manually refer the return for treatment in WOW or AQC. Refer to IRM 25.25.13.5, Manual Referrals, for additional information

• NOT in COMPASS Scheme Management

Current year return and IRP is not fully loaded

Issue a Letter 2644C. Refer to AR Letter Guide on the SERP RIVO portal for additional information

Close the 4442

Current year return and IRP is fully loaded -OR- PRIOR year return

Push to Scheme. If the return cannot be manually added to COMPASS Scheme Management, add the case to the Mass Push spreadsheet and open a control base: C#,MASSPUSH,B,MISC*,*

Manually refer to WOW or AQC. Refer to IRM 25.25.13.5, Manual Referrals, for additional information

The majority of these returns will be worked in the WOW treatment stream. However, there may be limited instances that require a referral to the AQC treatment stream

19.The return is NOT in COMPASS Scheme Management

The refund is being held by RIVO and the returndoes NOT verify per IRM 25.25.3.4, Income Verification Using Command Code (CC) IRPTR

Research IDRS to confirm if an interim letter 2645C or 2644C was issuedIf 2645C or 2644C has not been issued and the return has been in verification for longer than 60 days:

Issue a 2644C letter. Refer to the Letter Guide on the SERP- RIVO Portal for additional information

Close the 4442

If 2645C or 2644C has been issued and it’s been less than 120 days since the issuance date:

Reject the 4442

COMPASS Scheme Management will update automatically to move the return after the IDOC(s) are systemically verified

If 2645C or 2644C has been issued and it’s been more than 120 days since the issuance date:

Prior year returns must be manually added to COMPASS Scheme Management

If the return cannot be manually added to COMPASS Scheme Management, add the case to the Mass Push spreadsheet and open a control base: C#,MASSPUSH,B,MISC*,*

After the return posts in COMPASS Scheme Management, close the mass push control base and send the case for manual referral

A mass pushed case cannot refer systemically

20.The return is NOT in COMPASS Scheme Management

The refund is being held by RIVO and the return verifies per IRM 25.25.3.4, Income Verification Using Command Code (CC) IRPTR

Do not release based on IRP data if the documents appear suspicious (based on taxpayer history) or have been marked suspicious on IDRS (e.g., CC IRPTRL, IRPTRI, etc.). Refer to IRM 25.25.2.3(4), Command Code (CC) IRPTR Return Verification During the Screening Process, for indicators and notes used to mark potentially fraudulent submissions and for proper taxpayer filing history research.

Follow IRM 25.25.13.9, Releasing the Refund, for instructions on how to resolve current year and prior year returns

21.The return IS in COMPASS Scheme Management

The refund is being held by RIVO and the return does not verify per IRM 25.25.3.4, Income Verification Using Command Code (CC) IRPTR

Review COMPASS Scheme Management to determine the current disposition. If the return is:Prior year and the disposition is:

older than 6 months:

Send the case for manual referral. See IRM 25.25.13.5, Manual Referrals, for additional information

less than 6 months:

Update the 4442 control to "M" status and monitor until the 6 month time frame is met (i.e., 6 months from the date the return was added to COMPASS Scheme Management)

Current year and the disposition is:

NR or Rejected (i.e., XE, XA, or XQ) more than 30 days

blank more than 120 days

Send the case for manual referral. See IRM 25.25.13.5, Manual Referrals, for additional information

TE’s must monitor the account until the applicable time frame is met (i.e., 30 or 120 days from the date the return was added to COMPASS Scheme Management) before sending the return for manual referral. To monitor, update the 4442 control to "M" status

COMPASS Scheme Management disposition is in a closed status (e.g., AL QL, CL, WL):

Elevate to Lead

22.The return IS in COMPASS Scheme Management

The refund is being held by RIVO and the return:

Verifies per IRM 25.25.3.4, Income Verification Using Command Code (CC) IRPTR

OR

Can be re-filed per IRM 25.25.2.2, Data Mining Screening, (e.g., the return has estimated tax payments equal to or larger than the amount of refund requested)

Do not release based on IRP data if the documents appear suspicious (based on taxpayer history) or have been marked suspicious on IDRS (e.g., CC IRPTRL, IRPTRI, etc.). Refer to IRM 25.25.2.3(4), Command Code (CC) IRPTR Return Verification During the Screening Process, for indicators and notes used to mark potentially fraudulent submissions and for proper taxpayer filing history research.

Follow IRM 25.25.13.9, Releasing the Refund, for instructions on how to resolve. Update COMPASS Scheme Management disposition to DL

23.BMF Returns

The refund is being held by RIVO

Follow the procedures outlined in IRM 25.25.1, Return Integrity and Verification Operation Business Master File Procedures, to resolve the case

If TE is not trained on BMF returns, forward to Lead to be rejected to the originator with the note "Return to originator, BMF queue per IRM 25.23.11.6.3(9) or Fax 844-201-5531"

24.The return contains Schedule C, Household Help (HSH), or Schedule K-1 income

Work per IRM 25.25.2.16, Process Status (PS) 30 Identity Theft False Positive Screening Procedures, row 1, 2, and/or 3, as applicable

25.Frivolous Inventory

The return does not meet SMS conditions outlined in IRM 25.25.13.3, Account Resolution Research, and any of the following are true:

Open FRIV control base 14867-14869

TC 810 RC 4

TC 971 AC 089

-E freeze (see note below)

F- freeze

Letter 3176C issued to taxpayer

CP 72 issued to taxpayer

A -E freeze can be created by a TC 810 RC 6 and TC 810 RC 7. These are not frivolous markers. TE should follow appropriate section based on other RIVO markers. Do not refer to FRP unless a frivolous condition created the -E freeze.

Refer to RIVO Frivolous Filer Program (FRP). See IRM 25.25.10, Frivolous Return Program, for additional information

If the FRP control base is closed and/or updated to FRP cleared and there is no -E freeze or F- freeze, work the account using the applicable scenarios from this table

A FRP control closed with "CLSD2RIVPM" indicates there is ongoing FRP involvement. These cases should be treated as accepted by FRP. Do not open another control to FRP

26.The return is a Full Year Prisoner and a General Agreement on Tariffs and Trade (GATT) return as described in IRM 25.25.9.4, General Agreement on Tariffs and Trade (GATT) Returns

26a.The return is in COMPASS and:

TC 971 AC 199 GATT EFDS marker is present

Income verifies

26b.The return is in COMPASS Scheme Management

If there are AQC markers on the account, follow row 2 above. If the AQC markers listed in row 2 are present, forward the Form 4442 to the AQC queue.

26a.The return is in COMPASS:

Current year return

Refile the return

Prior year return (and the disposition cannot be updated)

Close the 4442 and send the case for Manual Referral

Input AMS note "Income Verified OK, referred to AQC for treatment"

26b.Return is in COMPASS Scheme Management and is a current year return

Update the disposition to TT

If the COMPASS Scheme Management disposition has already been updated to TT and it has been less than 6 months:

Consider the case referred

If the COMPASS Scheme Management disposition has already been updated to TT, it has been longer than 6 months, and there are no AQC markers on the account

Close the 4442 and send the case for Manual Referral

Input AMS note "Income Verified OK, referred to AQC for treatment."

27.-K Freeze

The account has RIVO involvement or unreversed markers

There may be instances when an account has previous action by Error Resolution or Accounts Management and the refund is being held with a -K freeze to allow RIVO to complete the review

Use the table to determine the appropriate work stream for account resolution

28.The account contains a TC 971 AC 122

The refund is being held by RIVO and the MISC field of the TC 971 AC 122 is 7S, 7S1, 7V or 7W1

Follow the instructions in IRM 25.25.2.17, RIVO Process Status (PS) 55 Screening Procedures, to screen and disposition the return

Transcript inventory is sorted in mass into RIVO work streams and then assigned to each team , as resources allow, based on inventory type. Transcript inventories include:

AQC

WOW

FRP

External Lead

IDT Tool Rejected

See IRM 25.25.13.3.3, 4442 Inquiries, for descriptions and/or indicators for various inventory types.

Transcript inventory can generally be identified by the IDRS number and category code. The IDRS number will likely be 1487500000 or 1487599988. The control category usually contains either "AM" or "ST" .

If an employee receives a transcript for an inventory type they are not trained in, return to Lead to be reassigned.

See the table below for additional information.

IF a Transcript Inquiry is received containing

THEN

An open ATAO control

Close the transcript control with "CLOSE2OAR"

AQC Conditions

If the TE is trained to work AQC inventory:

Work per AQC process outlined in IRM 25.25.7, Automated Questionable Credit Program

If the TE is not trained to work AQC inventory:

Forward to Lead to be reassigned

If there is an open AQC control, close the transcript control "CL2AQC"

WOW Conditions

If the TE is trained to work WOW inventory:

Work per WOW process outlined in IRM 25.25.11, Withholding Only Work (WOW) (Notice CP05A) Procedures

If the TE is not trained to work WOW inventory:

Forward to Lead to be reassigned

If there is an open WOW control, close the transcript control "CL2WOW"

FRP Conditions

If the TE is trained to work FRP inventory:

Work per FRP process outlined in IRM 25.25.10, Frivolous Return Program

If the TE is not trained to work FRP inventory:

Forward to Lead to be reassigned

If there is an open FRP control or a FRP control closed with CLSD2RIVPM, close the transcript control "CL2FRP"

External Leads Conditions

If the TE is trained to work External Lead inventory:

Work per External Lead process outlined in IRM 25.25.8, Revenue Protection External Lead Procedures

If the TE is not trained to work External Lead inventory:

Forward to Lead to be reassigned

If there is an open External Lead control, close the transcript control "CL2BKLD"

IDT Tool Rejected cases

If the TE is trained to work Account Resolution inventory:

Work per guidance provided in IRM 25.25.4, Integrity & Verification Identity Theft Return Procedures

If the TE is not trained to work Account Resolution inventory:

Forward to Lead to be reassigned

Other functions assign cases to Return Integrity Verification Operations (RIVO) for resolution.

The account is assigned to 1487755555, see IRM 25.25.13.4.1, Resolving Accounts Assigned To 1487755555.

The account is assigned to 1487766666, see IRM 25.25.13.4.2, Resolving Accounts Assigned To 1487766666.

The account is assigned to 1487777777, see IRM 25.25.13.4.3, Resolving Accounts Assigned To 1487777777.

This is inventory reassigned to RIVO by Statute because RIVO removed the return data and now new information shows the return was filed by the true owner of the taxpayer identification number (TIN). Cases assigned to this queue must have more than 120 days remaining on the assessment statute expiration date (ASED).

Confirm that the original return was filed by the TIN owner.

Determine how many days remain on the ASED. If there are less than 90 days remaining on the ASED follow prompt assessment procedures. See IRM 25.25.13.6, Prompt Assessments. If there are more than 90 days remaining on the ASED, input the adjustment to correct the account back to the original return data.

This inventory is being reassigned to RIVO by Statute because RIVO removed the return data and now new information shows the return was filed by the true owner of the TIN. Cases assigned to this queue must have less than 120 days remaining on the assessment statute expiration date (ASED) or the ASED has expired.

Confirm that the original return was filed by the TIN owner.

If the ASED has not expired, but has 90 days or less remaining, follow IRM 25.25.13.6, Prompt Assessments.

If there are more than 90 days remaining on the ASED, input the adjustment to correct the account back to the original return data.

If the ASED has expired, follow IRM 25.25.13.7, Barred Assessments.

This process was developed to address accounts where multiple returns were filed and the returns are not verifiable per IRM 25.25.3.4, Income Verification using Command Code (CC) IRPTR, and the account contains prior RIVO involvement.

The IRM 25.23.4.8.2.1, Identity Theft (IDT) with RIVO Involvement, specifically states that the year involved with the case must have prior RIVO involvement. If there is no prior RIVO involvement, the case must be rejected back to the originator.

If

And

Then

1The transaction code (TC) 976 income and withholding is verifiable per IRM 25.25.3.4, Income Verification using Command Code (CC) IRPTR, or the income is from Schedule C or Household Help (HSH).

If the TC 150 was reversed and it is determined that it was backed out in error, see box 5 or 6 below.

Reject the case back to the originator.

Re-control the open control base to the originator with "REJECT2AM" in the activity field.

Input/Update AMS notes per IRM 21.2.2.4.5(10), Account Management Services (AMS).

Update Compliance Optimization Monitoring Platform for Assessments, Selections & Safeguards (COMPASS) Scheme Management Category to "5" Disposition "CL" .

2The TC 976 income and withholding is not verifiable per IRM 25.25.3.4, Income Verification using Command Code (CC) IRPTR.

The TC 976 return is a true duplicate of the TC 150.

Research the account to determine why the TC 150 did not go through appropriate treatment stream.

Input a TC 290 for .00 with a hold code 4 to remove the -A freeze. Work/refer to the appropriate treatment stream per IRM 25.25.13.3, Account Resolution Research.

Input/Update AMS notes per IRM 21.2.2.4.5(10), Account Management Services (AMS).

3The TC 976 income and withholding is not verifiable per IRM 25.25.3.4, Income Verification using Command Code (CC) IRPTR.

The TC 976 return is not a true duplicate of the TC 150 and either return was filed by the taxpayer identification number (TIN) owner.

Reject the case back to the originator.

Re-control the open control base to the originator with "REJECT2AM" in the activity field.

Input/Update AMS notes include which return RIVO deemed IDT and which return was filed by the TIN owner, per IRM 21.2.2.4.5(10), Account Management Services (AMS).

Update COMPASS Scheme Management Category to "5" Disposition "CL" .

4The TC 976 income and withholding is not verifiable per IRM 25.25.3.4, Income Verification using Command Code (CC) IRPTR.

The TC 976 return is not a true duplicate of the TC 150 and neither return was filed by the TIN owner.

Update the control base activity to "IDTHEFT" and the category to "NCAT" .

Resolve the account per IRM 25.25.4, Integrity & Verification Identity Theft Return Procedures.

5The TC 150 income and withholding is verifiable per IRM 25.25.3.4, Income Verification using Command Code (CC) IRPTR, but was backed out in error.

The taxpayer’s original information must be restored and the ASED is not expired.

There are more than 90 days left on the ASED, restore the taxpayer’s account to the original return data and release the refund as appropriate.

If the ASED is not expired, but has 90 days or less remaining, follow IRM 25.25.13.6, Prompt Assessments.

6The TC 150 income and withholding is verifiable per IRM 25.25.3.4, Income Verification using Command Code (CC) IRPTR, but was backed out in error.

The taxpayer’s original information must be restored, the ASED is expired, and there is a tax liability greater than zero.

Follow procedures in IRM 25.25.13.7, Barred Assessments.

7RIVO receives an E-4442

The IDOC is in a Verification status, prior to IRP being fully loaded

Follow guidance in IRM 25.25.2.3, Command Code (CC) IRPTR Return Verification During the Screening Process.

A Manual Referral is an unverifiable return that cannot be referred systemically through Compliance Optimization Monitoring Platform for Assessments, Selections & Safeguards (COMPASS) Scheme Management. Manual referrals may not have all Return Integrity Verification Operations (RIVO) markers, as the account was stopped somewhere in the process.

If the return originated in the Taxpayer Protection Program (TPP), ensure there is a transaction code (TC) 971 action code (AC) 052 and the MISC field is NOT"RRPIDT." If there is no TC 971 AC 052 present, or the account has a TC 971 AC 052 with a MISC field "RRPIDT" , release the refund per IRM 25.25.6.5.1.2.1, The Taxpayer’s Return is Posted, the Refund is Held, and the Account Does Not Contain a Transaction Code (TC) 971 Action Code (AC) 052, and do not manually refer.

For accounts that did not originate in TPP, a TC 971 AC 052 is not required to continue with RIVO processes.

Do not refer any returns that:

Have a -L freeze

Have a -A freeze

See IRM 25.25.13.3, Account Resolution Research, for additional information.

Have an open Exam audit per command code (CC) AMDISA

Can be sent systemically through COMPASS

Have Foreign or International criteria

Cases that meet RIVO compliance referral criteria, per the table in paragraph (11) below, can be referred.

Are true Identity Theft

These must be worked by tax examiners following the guidance in IRM 25.25.4, Return Integrity & Verification Identity Theft Return Procedures.

Returns in an identity theft disposition (PS 49) in COMPASS can still be referred if the DLN of the TC 150 was not selected for TPP and/or the taxpayer has already passed authentication.

Are current processing year returns with a COMPASS Scheme Management disposition AA, AE, WA, or MA

Prior year returns in AA, AE, E1, E2, E3 or E4 can be referred. Prior year returns in MA do not need to be manually referred, they are already in the WOW inventory.

See Exhibit 25.25.13-3, COMPASS Scheme Management Disposition Definitions, for information on disposition status codes.

Have been zeroed out

Some accounts with prior adjustments may be referred. Acceptable prior adjustments are limited to a TC 290 or a TC 291 input to:

Reverse a TOP offset (usually child support)

Reverse Economic Impact Payment (EIP) for 2020 and 2021

Reverse Advance Child Tax Credit (AdvCTC) for 2020 and 2021

Remove an IDT return (which is later determined non-IDT and needs to be reinstated)

Release a refund that is later returned as an External Lead

Adjust an amended return when the original or amended return contains RIVO IDRS transactions or controls

Before a Manual Referral is made, tax examiners must ensure:

The return (TC 150) is posted

All refunds have been stopped

All offsets have been reversed

See IRM 21.4.6.2, What Is a Refund Offset?, for additional information.

All income documents in COMPASS are verified and contain notes

Accounts with a TC 810 RC 6/7 may not include notes because of the timing of when the freeze code is added and when the return is reviewed.

Do not update the COMPASS disposition. This will be done by the National Point of Contact (POC) after the referral is accepted.

All returns (see exception for GATT) must be pushed into COMPASS Scheme Management before they can be Manually Referred. See the Mass Push Instructions for additional information.

When adding a return to the Mass Push spreadsheet, open a control base (C#,MASSPUSH,B,MISC*,*) to track the progress. Once the return is in COMPASS Scheme Management, close the Mass Push control base and continue with the Manual Referral process.

Prior year GATT returns do not have to be pushed to COMPASS Scheme Management before referral.

If Manual Referral conditions are met, refer the return to the appropriate work stream using the Manual Referral Spreadsheet. See the table in paragraph (11) below for information on each referral category. When completing the spreadsheet, remember:

SITE - TE’s Service Center

DLN - must have no hyphens

SSN - must include hyphens

Tax Period - must have 6 digits: YYYYMM

Dates - all dates must be entered in the following format: MM/DD/YYYY

Do not alter the columns or tabs on the spreadsheet (e.g., if you have only AQC-GATT submissions, do not delete the other tabs)

Complete all fields. All "YES" or "NO" answers should be filled in

Columns "Exam Comments," "To be filled out by receiver," and "Date Sent" must be left blank.

Make sure you are using the most current revision

When the spreadsheet is complete, close the Transcript control base in IDRS or Form 4442, Inquiry Referral, in AMS. Open a new control base to your IDRS number using the table below:

Do not open a new control base for Operations Assistance Request (OAR) referrals to WOW and AQC. Leave the existing OAR control open and follow the instructions in paragraph (11) below.

IF

THEN

AQC

C#, MAN2AQC,B,MISC ,

EXAM

C#, MAN2EXAM,B,MISC*,*

WOW

C#, MAN2WOW,B,MISC ,

Leave a note in COMPASS indicating which manual referral spreadsheet and tab was completed.

"AQC, AQC-MISC"

Team Leads will send completed spreadsheets to the site POC.

Follow the table below for Manual Referral criteria.

IF

THEN

AQC - GATT

Taxpayer must be full-year prisoner

Return must claim earned income (wages, Schedule C, or HSH) and Earned Income Tax Credit (EITC) and/or Additional Child Tax Credit (ACTC)

Any wages and withholding claimed (e.g., W-2’s, 1099’s, etc.) must verify per IRPTR and meet ≡ ≡ ≡ ≡ ≡ ≡ ≡ outlined in IRM 25.25.2.13, Prisoner Returns

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

See IRM 25.25.9.4, General Agreement on Tariffs and Trade (GATT) Returns, for additional information

Input the information on the AQC spreadsheet on the "AQC - GATT" tab

If the case is an OAR, refer the return to your RIVO OAR liaison for TAS referral

AQC - MISC

False or inflated wages/withholding and claiming refundable credits, such as:

EITC

ACTC

American Opportunity Tax Credit (AOTC)

Making Work Pay Credit (MWP)

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Input the information on the AQC spreadsheet on the "AQC - MISC" tab

If the case is an OAR, refer the return to your RIVO OAR liaison for TAS referral

AQC - Statute Returns with Credits

Statute date has expired or is within one year and one month of expiring

Refundable credits

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

This spreadsheet/tab is for all statute/statute imminent returns (claiming refundable credits) that are within 13 months of the Assessment Statute Expiration Date (ASED)

Input the information on the AQC spreadsheet on the "AQC STATUTE RTNS WITH CREDIT" tab

If the case is an OAR, refer the return to your RIVO OAR liaison for TAS referral

SBSE EXAM

Wages/withholding do not verify, credits claimed, and at least one of the following:

Schedule C

Schedule E

Schedule F

Form 2106, Employee Business Expenses

HSH income

A Schedule C ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ can be referred to SBSE Exam even when wages and withholding verify

Input the information on the EXAM spreadsheet on the "SBSE EXAM" tab

If the return has both Schedule C and HSH, notate in the comments column that there is both Schedule C and HSH. These must meet Exam ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. These returns must also have wages and/or withholding that do not verify

If referring an OAR to Exam, keep the OAR control base open until the -L freeze posts to CC TXMODA. This process can take up to five weeks from the time the referral is sent to the POC, so request an extension if needed. Five weeks should cover the time from when the referral is made to when the case appears on CC AMDISA

WOW

Prior processing year

False or inflated withholding

No income based refundable credits. Acceptable credits include:

Recovery Rebate Credit

Excess Withholding

Premium Tax Credit with no TC 971 AC 128 with MISC field AQCPTC191 or AQCPTC195

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Input the information on the WOW spreadsheet on the "WOW" tab

If the case is an OAR, refer the return to your RIVO OAR liaison for TAS referral

A prompt assessment is required when the TIN owners return (with a tax greater than zero) was removed, zeroed out, or was not assessed and the Assessment Statute Expiration Date (ASED) is within 90 days of expiring.

If a prompt assessment is required, refer to the table below.

IF the TIN owners return was:

THEN

1Backed out and needs to be reinstated

Adjust the account with a Transaction Code (TC) 290 for .00

Ensure the TC 290 amount is ALWAYS .00 when the ASED is within 90 days of expiring

Use blocking series 00 or 05, as applicable

00 - adjustments made that establish a new controlling DLN

05 - adjustments made without the original return or when adjusting an electronically filed return

Use Hold Code 4 (to prevent a notice and refund from generating)

Use Priority Code 8

Include Item/Credit reference numbers to reflect the correct amount of exemptions, adjusted gross income (AGI), taxable income (TXI), self-employment tax (SET), etc.

Adjust credits, such as Earned Income Tax Credit (EITC) or Additional Child Tax Credit (ACTC), etc.

For additional information related to Blocking Series, Hold Codes, Priority Codes, etc., refer to Document 6209 on SERP

Complete Form 2859, Request for Quick or Prompt Assessment

Input TC 971 Action Code (AC) 506 using the literal "WI PRP OTHER1" and reverse any prior TC 971 AC 506 for the tax period being worked. See IRM 25.25.4-2, Miscellaneous Fields Used When Inputting Transaction Code (TC) 972 Action Code (AC) 506, for additional information

If a TC 971 AC 505 is present and there is a good address, reverse and replace with the MISC literal "WI AM OTHER"

Assemble the Assessment package and route to Accounting. See the Barred/Quick Assessment Referral Guide on the RIVO portal for detailed instructions

Monitor the account for the adjustment to post

If the adjustment does not post before the ASED expires, there could be a barred assessment

Input notes in Compliance Optimization Monitoring Platform for Assessments, Selections & Safeguards (COMPASS) Scheme Management and/or AMS, if applicable

Close all RIVO control bases after all actions are complete

2Not allowed to post and the TC 150 needs to be established

Check applicable notes (e.g., AMS, 4442, 3210, etc.) to verify authentication prior to adjusting the account. If the taxpayer has not been authenticated, the referral may be rejected

Reverse any prior TC 971 AC 506 using the MISC literal "WI IVO IRSERR" for the tax period being worked. See IRM 25.25.4-2, Miscellaneous Fields Used When Inputting Transaction Code (TC) 972 Action Code (AC) 506, for additional information

Complete Form 2859, Request for Quick or Prompt Assessment. Update the activity code in IDRS to 2859XXXXXX (X = 23C date)

Monitor the account for the TC 971 AC 665 or the TC 370 to post

If more than 30 days have passed and there is no TC 971 AC 665 or TC 370 posted, follow up with Accounting to see if additional information is needed. Leave AMS notes if new information or timeframes are received

Adjust the account with a Transaction Code (TC) 290 for .00

Ensure the TC 290 amount is ALWAYS .00 when the ASED is within 90 days of expiring

Use blocking series 00 or 05, as applicable

00 - adjustments made that establish a new controlling DLN

05 - adjustments made without the original return or when adjusting an electronically filed return

Use Hold Code 3 (if the refund will be released when the adjustment posts) -OR- Hold Code 4 (to prevent a notice and refund from generating)

Use Priority Code 8

Include Item/Credit reference numbers to reflect the correct amount of exemptions, AGI, TXI, SET, etc.

Adjust credits, such as EITC or ACTC, etc.

Prepare Form 9856, Attachment Alert, and send to Files

Input notes in COMPASS Scheme Management and/or AMS, if applicable

Close all RIVO control bases after all actions are complete

A barred assessment occurs when the TIN owners return (with a tax greater than zero) was removed, zeroed out, or was not assessed and the ASED has expired.

If a barred assessment has occurred, follow the table below to correct the account.

If there is no tax liability on the account, resolve the case per normal procedures.

IF

THEN

1The barred assessment is greater than or equal to≡ ≡ ≡ ≡

Adjust the account with a TC 290 .00 to reflect the correct return information

Use Blocking Series 00 or 05, as applicable

00 - adjustments made that establish a new controlling DLN

05 - adjustments made without the original return or when adjusting an electronically filed return

Use Hold Code 4 (to prevent a notice and refund from generating)

Use Priority Code 8

Include Item/Credit reference numbers to reflect the correct amount of exemptions, adjusted gross income (AGI), taxable income (TXI), self-employment tax (SET), etc.

Adjust credits, such as Earned Income Tax Credit (EITC) or Additional Child Tax Credit (ACTC), etc.

For additional information related to Blocking Series, Hold Codes, Priority Codes, etc., refer to Document 6209 on SERP

Open a control to monitor for the adjustment to post

Status: "M"

Activity: "ADJ2POST"

Category: "MISC"

After the adjustment posts, update the activity to "87582EXCES" to track the Form 8758 submission to Excess Collection

Prepare a Form 8758, Excess Collection File Addition, to move any remaining credit (generally the amount of tax that cannot be assessed) to Excess (6800 Account). See IRM 3.17.220.2.2.1, Preparation of Form 8758

Form 8758 may take 5 to 15 days to process. Before submitting a duplicate request, allow 20 days from the referral date to contact the campus POCs to confirm the form was received. If advised the form was not received, resubmit the request

Issue a manual refund to the taxpayer, including applicable interest, for the amount of overpayment (refund) the taxpayer is entitled to receive. See IRM 25.25.13.10, Manual Refund Criteria for Return Integrity Verification Operations, for additional information

Verify the taxpayer does not have any outstanding tax liabilities that must be repaid before submitting a manual refund request. If an outstanding debt (balance due) is identified, a manual refund can only be issued for the amount of overpayment in excess of the balance due

Do not wait for the adjustment to post or the Form 8758 to process/post before requesting the manual refund

Input TC 971 AC 296

Prepare Form 9355, The Barred Statute Report. Follow the instructions in IRM 25.25.13.7.1, Form 9355, The Barred Statute Report

If the return is in Compliance Optimization Monitoring Platform for Assessments, Selections & Safeguards (COMPASS) Scheme Management:

Update the disposition to "DL" to have the return deleted from COMPASS Scheme Management

Add COMPASS note: "Account backed out as IDT in error. Adjustment reversed. Barred assessment"

This is not one of the standard notes found in Exhibit 25.25.13-1, COMPASS Scheme Management Delete Reasons, because it is specific to only Barred Assessment cases

Input AMS note: "Account backed out as IDT in error. Adjustment reversed. Barred assessment" . See the instructions in IRM 21.2.2.4.5(10), Account Management Services (AMS), for additional information

Prepare the Statute and Accounting packets. See the Barred/Quick Assessment Referral Guide on the RIVO Portal for more detailed information

Monitor the account for all actions to be completed

Input TC 290 for .00 with blocking code 30, as stated in IRM 25.6.1.13.2.7.3, Barred Assessment Account Closing Actions

Close all RIVO control bases after all actions are complete

2The barred assessment is less than≡ ≡ ≡ ≡ ≡ ≡

Input a TC 971 AC 090 on command code (CC) TXMODA to identify the under tolerance erroneous abatement

Enter "R" when the cross-reference TIN is the same as the account TIN

Adjust the account with a TC 290 .00 to reflect the correct return information

Use Blocking Series 00 or 05, as applicable

00 - adjustments made that establish a new controlling DLN

05 - adjustments made without the original return or when adjusting an electronically filed return

Use Hold Code 4 (to prevent a notice and refund from generating)

Use Priority Code 8

Include Item/Credit reference numbers to reflect the correct amount of exemptions, AGI, TXI, SET, etc.

Adjust credits, such as EITC or ACTC, etc.

For additional information related to Blocking Series, Hold Codes, Priority Codes, etc., refer to Document 6209 on SERP

Open a control to monitor for the adjustment to post

Status: "M"

Activity: "ADJ2POST"

Category: "MISC"

After the adjustment posts, update the activity to "87582EXCES" to track the Form 8758 submission to Excess Collection

Prepare a Form 8758, Excess Collection File Addition, to move any remaining credit (generally the amount of tax that cannot be assessed) to Excess (6800 Account). See IRM 3.17.220.2.2.1, Preparation of Form 8758

Form 8758 may take 5 to 15 days to process. Before submitting a duplicate request, allow 20 days from the referral date to contact the campus POCs to confirm the form was received. If advised the form was not received, resubmit the request

Issue a manual refund to the taxpayer, including applicable interest, for the amount of overpayment (refund) the taxpayer is entitled to receive. See IRM 25.25.13.10, Manual Refund Criteria for Return Integrity Verification Operations, for additional information

Verify the taxpayer does not have any outstanding tax liabilities that must be repaid before submitting a manual refund request. If an outstanding debt (balance due) is identified, a manual refund can only be issued for the amount of overpayment in excess of the balance due

Do not wait for the adjustment to post or the Form 8758 to process/post before requesting the manual refund

Input TC 971 AC 296

If the return is in COMPASS Scheme Management:

Update the disposition to "DL" to have the return deleted from COMPASS Scheme Management

Add COMPASS note: "Account backed out as IDT in error. Adjustment reversed. Barred assessment"

This is not one of the standard notes found in Exhibit 25.25.13-1, COMPASS Scheme Management Delete Reasons, because it is specific to only Barred Assessment cases

Input AMS note: "Account backed out as IDT in error. Adjustment reversed. Barred assessment" . See the instructions in IRM 21.2.2.4.5(10), Account Management Services (AMS), for additional information

Monitor the account for all actions to be completed

Close all RIVO control bases after all actions are complete

The instructions provided in this section are intended for the RIVO Statute Team.

The Form 9355, Barred Statute Report, is prepared and assembled by the organization responsible for the loss of the assessment or the function responsible for not taking the appropriate action which allowed the assessment period to expire without a valid assessment being made.

Barred cases fall into two categories. The categories are based on the IRS received date of the tax return or, for transcripts, the date the transcript generated.

Category

IRS Received Date or Transcript Date

Description

CBARD

March 1, 2020 - December 31, 2020

COVID Barred - Cases delayed due to the COVID-19 pandemic

BBARD

All other statue years (not listed above)

Backlog Barred - Cases delayed due to backlog

RIVO tax examiners will prepare the Form 9355, Barred Statute Report, and then forward it to the RIVO Statute Coordinator for review.

The RIVO BMF Statute Coordinator will prepare the Form 9355 for BMF statute cases.

When a package is delivered from the statute unit and requires a signature, route to the applicable Statute Coordinator (IMF or BMF).

Follow the steps outlined below to create the Form 9355 Package.

STEP

ACTIONS

1.Create a PDF

Create a PDF on the shared drive in the Form 9355 Package folder.Use the following naming convention:

Date the case was created - YYYYMMDD

Last four digits of the TIN - XXXX

Four letter name control - NNNN

Category - CBARD or BBARD

Case creation date 09/30/2020, 000-XX-1234, Mary Clover. PDF name would be: 20200930 1234 CLOV (CBARD)

2.Prepare Form 9355

Prepare the Form 9355, Barred Statute Report.While most lines on the form are self-explanatory, Line 9 (a through f) must be completed as follows:

Line 9a - Tax deficiency amount

Line 9b - Interest, if applicable, on the deficiency. Computed to the month, day and year

Line 9c - Penalties assessed, if applicable

Line 9d - Total of Lines 9a, 9b, and 9c

Line 9e - Amount of the available nonrefundable credits or payments (less than or equal to the amount in line 9d)

If the available credits exceed the amount in Line 9d, document it in the explanation section

Line 9f - Net Loss to the government

If the nonrefundable credits exceed the total on line 9d, then enter zero (.00)

If the nonrefundable credits are insufficient to cover the total in line 9d, then enter the difference. For example, if the total in line 9d is $1,000 and the available credits/payments are $800, enter $200 as the net loss

3.Attach supporting documents

Download or scan any supporting documents. Include a TXMODA print, after all transactions post and the account is a zero balance.

The account must be a zero balance prior to submitting the Form 9355, Barred Statute Report.

Assemble the package in the following order:

Form 9355, Barred Statute Report

Barred Assessment Sheet

Form 8758Excess Collections File Addition

Send only Part 1, per transfer to XSF

TXMODA print

Copy of tax return

4.Send to RIVO Statute Coordinator

Send the completed case file to the RIVO Statute Coordinator for review.

If any corrections are needed, the Statute Coordinator will place the case file in the "Returned for Correction" folder and notify the Manager of the Barred Assessment team

Before sending the file for review, ensure:

the TIN and tax period are correct on all forms and/or prints

the amount totals on the Form 9355, Form 8758 and TXMOD are correct

the account has a zero balance

there are no pending transactions on TXMODA

there are no Freeze Codes on the account

Freeze Codes beyond RIVO’s purview to reverse/correct can remain on the account. For example, -S (Presidential declared disaster freeze), -O (Disaster freeze), -V (Bankruptcy), etc.

When the case file is complete, the RIVO Statute Coordinator will move the case file to the "Ready for Manager" folder and notify the manager via email.

The manager will sign the Form 9355 and move the case file to the "Ready for Department Manager" folder and notify the Department Manager via email.

The Department Manager will sign the Form 9355 and move the case file to the "Ready for Operation Manager" folder and notify the Operation Manager via email.

The Operation Manager will sign the Form 9355 and move the case file to the "Ready for RIVO Policy and Analysis (P&A) Staff Review" folder and then notify RIVO P&A staff via email that the package is ready for review and the Director’s signature.

RIVO P&A staff will review the package for completeness and move the case file to the "Ready for Director" signature folder and notify the Director via email that the Form 9355 package is ready for signature.

Once the Director signs the Form 9355, the RIVO Statute Coordinator will move the package to the "Completed" folder. It will be retained for two years.

An erroneous abatement is an abatement of tax that is later determined to have been made in error, either because information provided by the taxpayer did not justify the tax abatement or because the IRS lacked the authority to make the tax abatement.

It is important to understand the context of the erroneous abatement because this will likely dictate how the IRS can proceed. In some instances, the amount abated can be reversed, but otherwise it must be reassessed.

Clerical errors may occur as a result of a batch process. When the taxpayer’s return data has been removed from the tax account due to a clerical error, the erroneous abatement needs to be reinstated.

If the determination has been made that the erroneous abatement needs to be reinstated, follow the table below to resolve the account. See IRM 25.6.1.10.2, Erroneous Abatement, for additional information.

Most accounts will be processed as Barred Assessments. See IRM 25.25.13.7, Barred Assessments, for additional information.

Before an erroneous abatement is reinstated on an account, see your lead to ensure it meets clerical error criteria.

IF

THEN

1The account contains erroneous tax abatements and the ASED has not expired

Adjust the account to reflect the original return data and release the refund, as appropriate

2The account contains erroneous tax abatements over≡ ≡ ≡ ≡ and the ASED is expired

Adjust the account with a TC 290 for .00

Include item/credit reference numbers to reflect the correct:

Exemptions

AGI

TXI

SET

EITC

ACTC, etc.

Use Hold Code 4 to prevent a notice and refund from generating

Input Priority Code 8

Prepare Form 8758, Excess Collection File Addition, to move any remaining credit (generally the amount of the tax that cannot be assessed) to Excess (6800 Account). See IRM 3.17.220.2.2.1, Preparation of Form 8758, for additional information

Do not wait for the adjustment to post or the Form 8758 to process/post before issuing the manual refund

Open a monitoring control to track the Form 8758 submission to Excess Collections

Status: "M"

Activity: "87582EXCES"

Category: "MISC"

Do not wait for the adjustment to post or the Form 8758 to process/post before issuing the manual refund

Issue a manual refund to the taxpayer, including applicable interest, for the amount of overpayment the taxpayer is entitled to receive. See IRM 21.4.4.2, What Is a Manual Refund?, for additional information

Verify the taxpayer has no outstanding tax liabilities that must be repaid before submitting a manual refund request. When an outstanding debt (balance due) is identified, a manual refund can only be issued for the amount of overpayment in excess of the balance due

Correct the erroneous abatement. Follow the instructions in IRM 25.6.1.10.2.2.3, Correction of Erroneous Abatement Cases by the Originating Function

If the return is in COMPASS Scheme Management:

Update the disposition to "DL" to have the return deleted from COMPASS Scheme Management

Add COMPASS note: "TC 150 return was good TP’s return, IDT tool backed out the incorrect DLN, issue meets clerical error criteria."

Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS)

Close all RIVO control bases after all actions are complete

3The account contains erroneous tax abatements less than≡ ≡ ≡ ≡ ≡ and the ASED is expired

Input a TC 971 AC 090 on CC TXMODA to identify the erroneous abatement is under tolerance

Adjust the account with a TC 290 for .00

Include item/credit reference numbers to reflect the correct:

Exemptions

AGI

TXI

SET

EITC

ACTC, etc.

Use Hold Code 4 to prevent a notice and refund from generating

Input Priority Code 8

Prepare Form 8758 , Excess Collection File Addition, to move any remaining credit (generally the amount of the tax that cannot be assessed) to Excess (6800 Account). See IRM 3.17.220.2.2.1, Preparation of Form 8758, for additional information

Open a monitoring control to track the Form 8758 submission to Excess Collections

Status: "M"

Activity: "87582EXCES"

Category: "MISC"

Do not wait for the adjustment to post or the Form 8758 to process/post before issuing the manual refund

Issue a manual refund to the taxpayer, including applicable interest, for the amount of overpayment the taxpayer is entitled to receive. See IRM 21.4.4.2 , What Is a Manual Refund?, for additional information

Verify the taxpayer has no outstanding tax liabilities that must be repaid before submitting a manual refund request. When an outstanding debt (balance due) is identified, a manual refund can only be issued for the amount of overpayment in excess of the balance due

If the return is in COMPASS Scheme Management:

Update the disposition to "DL " to have the return deleted from COMPASS Scheme Management

Add COMPASS note: "TC 150 return was good TP’s return, IDT tool backed out the incorrect DLN, issue meets clerical error criteria."

Input/Update AMS notes per IRM 21.2.2.4.5 , Account Management Services (AMS)

Close all RIVO control bases after all actions are complete

When a determination is made that a refund stopped by Return Integrity Verification Operations (RIVO) can be released, follow the steps below:

Research the payment(s) on the account to ensure they belong to the TIN owner. See IRM 21.5.7.3.1, Remittance Transaction Research (RTR) System, for an overview of the remittance transaction research (RTR) system.

Research for additional freeze codes. See IRM 21.5.6, Freeze Codes, for detailed instructions.

Research the account for credit elect requirements per IRM 21.6.3.4.2.1, Outstanding Balance Considerations Prior to Refund or Credit-Elect.

Refile the return in Compliance Optimization Monitoring Platform for Assessments, Selections & Safeguards (COMPASS), if applicable. "Refiling" the return in COMPASS will generate a transaction code (TC) 972 action code (AC) 134 and will release the refund.

When "Refiling" the return in COMPASS, do not input a TC 972 AC 134 when instructed to in the table below.

If the account contains any of the following indicators, the refund will need to be manually released using the table in paragraph (5):

TC 971 AC 199

RIVO computer condition code (CCC) "1" or "3"

P- freeze

-K freeze

TC 810 Responsibility Code (RC) 6

TC 810 RC 7

Research the account and determine if it meets manual refund criteria. If a manual refund is necessary, follow the guidance outlined in IRM 25.25.13.10, Manual Refund Criteria for Return Integrity Verification Operations.

Before releasing a refund, review IDRS to ensure no other departments will be adversely impacted. If an open IDRS control base is present on the module to a specific employee (or multiple ones), contact the controlling employee to coordinate efforts prior to attempting to resolve the account. This will prevent erroneous and/or duplicate adjustment actions. If the control is assigned to a generic control, refer to your manager to have the case assigned. See IUUD: IDRS Unit and USR Database, for assistance with locating the employee. Ensure all generic IDRS control bases are closed.

Once a determination is made, follow the table below:

Ensure all actions are taken (e.g., transactions input, controls closed, posting delays used when needed, etc.) to properly release the refund and close the case.

IF

THEN

1.TC 150 is not posted and a TC 971 AC 134 is posted

Input:

TC 972 AC 134

See Exhibit 25.25.13-6, Instructions for Inputting TC 972 AC 134, for additional information

2.Computer Condition Code (CCC) "1" or"3" is posted

Input:

TC 290 for .00

TC 972 AC 134

3.P- freeze is posted(CC NOREF was input to stop the refund)

Valid returns with a P- freeze and a DLN with blocking series 77715 will be systemically released.

Input:

TC 290 for .00

TC 972 AC 134

4.-K freeze is posted

Input:

TC 290 for .00

TC 972 AC 134

5.Manually input TC 971 AC 134 is posted

Generally, the DLN of a manually input TC 971 AC 134 will not match the DLN of the TC 150.

Input:

TC 972 AC 134

6.TC 971 AC 199 is posted

See IRM 25.25.5-2, Transaction Code (TC) 971 Action Code (AC) 199 Miscellaneous (MISC) Field Literals for RIVO, for a list of TC 971 AC 199’s specific to RIVO.

Input:

TC 972 AC 199

Inputting a TC 972 AC 199 will generate a TC 571. Do not input an additional TC 571 if you are inputting a TC 972 AC 199

This will reverse all TC 971 AC 199 transactions on the account. See Exhibit 25.25.13-7, Instructions for Inputting TC 972 AC 199, for additional information

7.The DLN block and serial number of the TC 570 is anything other than: 77777

Input:

TC 571

TC 972 AC 134

8.No TC 971 AC 134 is posted

Input:

TC 571

Do NOT input a TC 972 AC 134

9.TC 971 AC 122 is posted

Input:

TC 972 AC 122

10.TC 810 RC 6 is posted

Input:

TC 811 RC 6

COMPASS note "Confirmed Not Suspicious"

See Exhibit 25.25.13-8, Instructions for Inputting TC 811 RC 6, for additional information

11.TC 810 RC 7 is posted

Refer to FRE to have the TC 810 RC 7 reversed. Open a CC TXMOD control:

Activity code: REQ_RC7RLS

Status code: M

Category code: MISC

IDRS #: 1483155555

Use the current date for the monitor control received date

12.A paper check must be issued in place of direct deposit due to explicit taxpayer request

A TC 971 AC 850 cannot be input on an account that has not been established. Advise the taxpayer (or TAS, as applicable) that the refund will be direct deposited as requested. If the direct deposit information was input incorrectly by the taxpayer, advise the taxpayer to contact the financial institution

Input:

TC 971 AC 850

Use posting delay of 2 cycles when reversing any other RIVO markers or inputting any refund release transactions. (This will allow the TC 971 AC 850 to post before the refund is released)

See IRM 3.30.123-2, 2025 ECC-MTB Posting Cycles, for current cycle information

If the refund is released and the return is in COMPASS Scheme Management, update the return disposition to "DL" or "WL" , to be deleted. Input a note in COMPASS explaining the reason for the scheme deletion request per Exhibit 25.25.13-1, COMPASS Scheme Management Delete Reasons. Input AMS notes as applicable.

Only Headquarters or the designated RIVO POC can input COMPASS Scheme Management status code "WL" . However, if the refund is released and later returned via the External Lead program or other work streams, the COMPASS Scheme Management disposition WL can be updated to the appropriate disposition.

A manual refund is not generated through normal Master File processing and therefore bypasses all systemic safeguards. For this reason, caution must be used when requesting/initiating a manual refund.

The following reasons require a manual refund by Return Integrity Verification Operations (RIVO):

Deceased Taxpayer accounts

Barred Assessment accounts

Large Refund accounts (i.e., refunds greater than $10 million for IMF or $100 million for BMF)

If an Operations Assistance Request (OAR) is received from the Taxpayer Advocate Service (TAS) and does not meet the criteria above, TEs will resolve the RIVO issue and then provide TAS the authorization to initiate the manual refund if requested.

Research the account for RIVO indicators. Ensure the RIVO issue has been resolved and the taxpayer is entitled to the refund.

Some AQC cases meeting refund release criteria may require a manual refund outlined in IRM 25.25.7.3(3), Automated Questionable Credit (AQC) Manual Case Processing. AQC employees have verified release criteria, therefore additional income verification is not required for these cases. This will be documented on the case before sending to the Manual Refund Team for processing.

Follow the table below to resolve the account:

If

And

Then

1Deceased Taxpayer Account

There is:

A posted Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer

Other documentary evidence as detailed in IRM 3.11.3.10.3, Documentary Evidence on a Decedent Return

An Account Management Services (AMS) image of the documentary evidence or a physical copy from another function

See IRM 21.6.6.2.21.2, Processing Decedent Account Refunds, for additional information

Issue the manual refund per RIVO procedures. See the Manual Refund Referral Process job aid on the RIVO Portal for additional information

Form 1310 or documentary evidence as described in IRM 3.11.3.10.3, Documentary Evidence on a Decedent Return, must be present before referring the case to the manual refund team. See Figure 3.11.3-43 in IRM 3.11.3.10.3(7) for a properly completed Form 1310, which includes checking the appropriate box in Part 1 of Form 1310

A missing, incomplete or incorrect tax year at the top of Form 1310 may be perfected, if all other elements are complete and the form has a valid signature

2Deceased Taxpayer Account

There is:

No Form 1310 on the account

No AMS image, or any other indication that Letter 18C, Decedent Refund (Form 1310 Requested), was issued within the last 12 months

Issue Letter 18C, requesting the Form 1310. See RIVO SERP Portal for Letter 18C paragraph and fill-in information

If no second name line is present, issue Letter 18C to "the Estate of"

Close the transcript or Form 4442, Inquiry Referral, control base

Open a new control base to your IDRS number with the following information:

Activity: "LTR18C2TP"

Status: "M"

Category: "MISC"

Monitor the account for 60 days

If no response is received after 60 days, follow the instructions in row 3 below

If a response is received after completing the steps in row 3 below, proceed to row 5

3Deceased Taxpayer Account

Letter 18C was issued and:

No response was received

Move the credit to Excess Collection

Prepare a Form 8758, Excess Collection File Addition, to move any remaining credit (generally the amount of the tax that cannot be assessed) to Excess (6800 Account). See IRM 3.17.220.2.2.1, Preparation of Form 8758, and the Excess Collections Job Aid on the RIVO Portal for additional information

If the credit is less than 11 months old, follow the guidance in IRM 21.7.7.7.4.1.1.1, Transferring Excess Credit

Close the transcript or Form 4442, Inquiry Referral, control

Open a monitoring control to track the Form 8758 submission to Excess Collection. Use the following information:

Activity: "87582EXCES"

Case status: "M"

Category: "MISC"

Close the control once the money has moved

4Deceased taxpayer account

Letter 18C was issued and:

The response received is incomplete or incorrect

Issue a second Letter 18C requesting the Form 1310. See the Accounts Resolution Letter Paragraphs and Fill-ins Guide on the RIVO Portal for additional information.

If no second name line is present, issue Letter 18C to "the Estate of"

Close the transcript or Form 4442, Inquiry Referral, control base

Open a new control base to your IDRS number with the following information:

Activity: "18C-SNT"

Case status: "M"

Category: "MISC"

Monitor the account for 45 days

If no response is received after 45 days see row 3 above

If a response is received after completing steps in 3 above, see row 5 below for further instructions

5Deceased Taxpayer Account

Letter 18C was issued within the last 12 months and:

Documentary evidence (outlined in IRM 3.11.3.10.3, Documentary Evidence on A Decedent Return) was received after completing the steps in row 3 above to move the credit to Excess Collection

The credit generally takes 5-15 days to be moved to the Excess Collection account once the Form 8758 is received. If documentary evidence is received prior to the credit being moved, contact the Excess Collection function to have the request withdrawn and then follow the steps in row 1 above. Contact information can be found using the Excess Collection listing on the SERP Who/Where Page.

Complete Form 8765, IDRS Control File Application. See IRM 21.5.7.4.4.2, Form 8765, IDRS Control File Credit Application, for instructions on completing the form

Once the credit re-posts to the account, follow the steps in row 1 above to issue the manual refund

6Deceased Taxpayer Account

There is a second name line

Refer to IRM 21.6.6.2.21.2, Processing Decedent Account Refunds, and IRM 3.11.3.10.3, Documentary Evidence on a Decedent Return.

For accounts containing a -X freeze, refer to IRM 21.5.6.4.48, -X Freeze, for additional instructions regarding TC 971 AC 807.

7Statute Barred

The return meets erroneous abatement criteria

See IRM 25.25.13.8, Erroneous Abatement Procedures for Return Integrity Verification Operations (RIVO), for additional information.

Issue the manual refund per RIVO procedures. See the Manual Refund Referral Process job aid on the RIVO Portal for additional information

8TAS Requests(that do not meet the criteria outlined in paragraph (2) above)

The RIVO issue has been resolved and the taxpayer is entitled to the refund

Give TAS authority to issue the manual refund on hardship accounts or Issue the manual refund per RIVO procedures, when applicable. See the Manual Refund Referral Process job aid on the RIVO Portal for additional information

Procedures in this IRM are for Return Integrity Verification Operation (RIVO) teams requesting manual refunds.

Designated teams will follow the procedures below to review, issue and monitor manual refunds. Utilize the Manual Refund Referral Process on the RIVO portal.

Action

IRM Reference

Research the account

Follow the instructions in IRM 21.4.4.4, What Research is Required?

Prepare the manual refund forms

Follow the instructions in IRM 21.4.4.5, Preparation of Manual Refund Forms

See IRM 3.17.79.4.1(2), Case Review and Command Code REFAP (Refund Approval), to satisfy the requirement to add the Return Processable Date when completing IDRS CC REQ54

Review other manual refund requirements

Follow the instructions in IRM 21.4.4.6, Other Manual Refund Requirements, for the scenarios below:

Manual Refunds $1 million or more - follow paragraph 1 - 4

Other scenarios - see paragraphs 5-10 for the applicable scenario to follow

Monitor the manual refund

Follow the instructions in IRM 21.4.4.6.1, Monitoring Manual Refunds

Standard notes must be left based on case closing action. Use the following table to determine the correct stand-alone note.

Notes may be used to query and locate certain types of cases. Ensure notes are input exactly as directed below.

The standard notes for Barred Assessment cases are not shown below. They are specific to Barred Assessment statute casework and can be found in IRM 25.25.13.7, Barred Assessments.

Delete Reason

Stand-alone Note

1MFT 32 reversal

"Non-Id Theft"

2IDT deemed non IDT and income/withholding verified

"TP authenticated and income/withholding verified"

3WOW/AQC process substantiated information

"Income/withholding/credits verified by documentation"

4Not full year prisoner - not GATT

"Not full year prisoner"

5Income/withholding verified

This includes accounts containing a TC 810 RC 7

If the account contains a TC 810 RC 6, see row 7 below

"Verifies per IRPTR" or "Verifies per SSA_ORS Database" or "Manual verification performed" , as applicable

6Return has estimated tax payments equal to or larger than the amount of the refund

"Estimated tax payments equal to or greater than the amount of refund"

7Return verifies and the account contains a TC 810 RC 6

If the account also contains a TC 810 RC 7, add the note from row 5 as well

"Confirmed Not Suspicious"

Apply credits to tax in the following order:

Credit elect (TC 710, TC 716)

Estimated tax payments (TC 660)

Payments made on or before the return due date (TC 670, TC 610)

Withholding (TC 806, TC 800)

Credit allowance (TC 766)

Earned Income Tax Credit (EITC) (TC 764, TC 768)

Payments made after the return due date (TC 670, TC 640, etc.)

Move credits to excess collections in the reverse order as follows:

Payments made after the return due date

For statute transcripts, do not transfer to Excess if the credits are less than three years old. These credits could be refundable.

EITC (TC 764, TC 768)

Credit allowance (TC 766)

Withholding (TC 806, TC 800)

Payments made on or before the return due date (TC 670, TC 610)

Estimated payments (TC 660)

Credit elect (TC 710, TC 716)

When moving credits to excess:

Each credit uses the document locator number (DLN) of that credit

Each credit is moved separately, even if there are two of the same credits

TC 806, TC 766, TC 764, TC 768, etc., are moved as a TC 820

Payments are moved with a reversal (e.g., a TC 670 with a TC 672)

Always use the received date and DLN of each payment

See IRM 25.6.1.7.3.1 , Transferring Credits to XSF

The table below describes COMPASS Scheme Management dispositions. Important things to remember:

Check the category and disposition of each DLN before making any updates in COMPASS Scheme Management

The correct combination is needed for the systemic processes to work

A COMPASS disposition "NR" means the DLN is not referable to AQC, WOW, or Exam through COMPASS Scheme Management and any further processing actions must be made via the Manual Referral spreadsheet

Do not update the COMPASS Scheme Management disposition unless directed. Follow the procedures in the applicable IRM for the inventory type.

Disposition

Usage

Description

Details

A1

Special project

QRP Category 1

Pending BRO AM referral

A2

Special project

QRP Category 2

Pending BRO AM referral

A9

Special project

Category 99 - Manual Referrals to AQC

HQ use only

AA

Systemic

Accepted by AM (resolved)

AC

Special project

AM Reject - corrected

Austin use only

AE

Systemic

Accepted by Exam

AF

Available (for update)

IDT account (Bad/Bad)

IDRS has a -A freeze and an open control to 1487777777 and all returns are IDT

AL

Available (for update)

Closed (account settled on AA)

AM

Special project

Referred to BRO AM

AP

Special project

Adjustment FDC’s (monitoring)

AQ

Systemic

Accepted by AQC

BA

Available (for update)

Bundle for AM

BB

Available (for update)

IDT account (Bad/Bad)

BE

Available (for update)

Bundle for Exam

BG

Available (for update)

IDT account (Bad/Good)

Open control to RIVO (i.e., NCAT, ECAT, etc.)

The IDT return is the TC 150

No -A freeze on the module

BQ

Available (for update)

Batch AQC

BT

Special project

Below tolerance

CA

Available (for update)

Corrected for AM (Reject)

Can be used to:

Update a disposition that has been in the same status for longer than 60 days

Update a return with no disposition (field is blank)

The use is determined by the refundable credits on the account (e.g., returns claiming no credits or refundable credits less than $500) External Leads rejects and IDT overages also use this in their workflow

CC

Available (for update)

Returned refund check received in Centralized Check Program (CCP)

Confirmed IDT. TC 841 posted with no money posted an the account was resolved by RIVO

CD

Special project

CADE Return - lost refund (final)

CE

Available (for update)

Corrected for Exam (Reject)

Can be used to:

Update a disposition that has been in the same status for longer than 60 days

Update a return with no disposition (field is blank)

The use is determined by the refundable credits on the account (e.g., returns claiming no credits or refundable credits less than $500)External Leads rejects and IDT overages also use this in their workflow

CI

Special project

CI - IDT inventory received

CL

Available (for update)

Closed (account settled)

Account is closedThe case has been fully resolved by RIVO (CAT 7) or another business unit (CAT 5)

Must not be changed without manager/lead determination and approval

CO

Special project

Return sent to Collections

CQ

Available (for update)

Corrected for AQC (reject)

CT

Available (for update)

Confirmed IDT

IDT confirmed per taxpayer response

CX

Special project

IDT Reject

Return is not Identity Theft

DB

Special project

CI - IDT received (ignore IRP)

DD

Special project

Multiple Direct Deposit (DD) - Undeliverable return (treated as IDT)

Multiple direct deposit refunds that have been flipped to paper

Undeliverable return

Treated as IDT

DE

Special project

Exam inventory (deferred)

DL

Available (for update)

Delete from COMPASS Scheme Management

DR

Special project

R17 DD - Undeliverable return (treated as IDT)

R17 direct deposit reject, refunds have been flipped to paper

Undeliverable return

Treated as IDT

E5

Available (for update)

Manual Referral to WOW

True taxpayer

No income based refundable credits

False or inflated withholding

E6

Available (for update)

Manual Referral to AQC

True taxpayer

Refundable credits

False or inflated wages/withholding

E7

Special project

Manual Referral to WI Exam

Prior use

E8

Available (for update)

Manual Referral to SBSE Exam

True taxpayer

Refundable credits

False or inflated wages/withholding

Claiming at least one of the following:

Schedule C

Schedule E

Schedule F

Form 2106

HSH

E9

Special project

Manual Referrals to Exam - Category 99

HQ use only

EC

Available (for update)

Exam QRP case (closed)

EL

Available (for update)

Closed

Account settled on AE

EO

Special project

Closed

HQ use only.Account settled on older Exam (AE) cases

ET

Special project

Exam tolerance

EX

Special project

Return sent to Exam

FF

Special project

Frivolous Filer

GB

Available (for update)

IDT account (Good/Bad)

Good return and IDT return on account

Credit balance, zero balance, or balance due

GT

Special project

Gas Tax or Fuel Excise to Exam

HA

Special project

HOLD (AM)

HE

Special project

HOLD (Exam)

ID

Available (for update)

IDT (AMTAP)

Used by FRE

Account will be resolved using the RICS IDT Tool

IP

Available (for update)

In Process

JA

Special project

AM referral (rejected by MFDC)

JE

Special project

Exam referral (rejected by CFDC)

LF

Special project

Prior -L freeze return (to be included in an open Exam Audit)

LO

Special project

Lost refund (offset)

LR

Special project

Lost refund (final)

MA

Special project

Manual Referral - WOW

FRE use onlyManual disallowance adjustment required

ME

Special project

Math error - no refund (final)

MQ

Available (for update)

Manual Referral request

MR

Available (for update)

IDT return requiring manual review for resolution

Account requires manual review for resolution due to multiple TC 846’s, offsets, etc.

ND

Available (for update)

CI reviewed (not deleted)

NG

Special project

Not selected as COMPASS referral

NR

Systemic

Non-referable return

NR - non-referable

Indicates COMPASS was unable to systemically refer to any treatment stream

Correction or Manual Referral may be necessary

Review for possible correction before Manual Referring

NS

Special project

No selection

NT

Special project

No TC 150 posted to Master File

O1

Available (for update)

IDT return with a good taxpayer account

Address should not be changed when resolved

OA

Special project

Offset adjustment needed

OM

Available (for update)

Operation Mass Mailing

PA

Systemic

Referral to AM (pending)

Return is in the process of being referred

Allow 60 days for systemic referral before updating

PE

Systemic

Referral to Exam (pending)

Return is in the process of being referred

Allow 60 days for systemic referral before updating

PJ

Special project

IDT project

PL

Special project

Prisoner listing

PN

Special project

Pending actions

Return is in the process of being referred

Allow 60 days for systemic referral before updating

PQ

Systemic

Referral to AQC (pending)

Return is in the process of being referred

Allow 60 days for systemic referral before updating

PT

Available (for update)

Premium Tax Credit (PTC)

Questionable PTC - in process of fraud determination

PU

Available (for update)

IDT DDB filter - fraud

Unpostable 126 RC 0

DLN is deemed IDT during the TPP process

This is a final disposition must not be changed unless the return is posted and is being moved into an IDT treatment stream

QC

Special project

Account settled - AQC (used for older cases)

HQ use only

QL

Available (for update)

Closed - AQC (account settled on AQ)

Equivalent to CL on IDT accounts -or- PU on TPP accounts

QX

Systemic

Rejected while waiting for AQC referral

R7

Available (for update)

Non-compliant Rule 7 - filter cases

DDB non-compliant filter - Rule 7

AOTC and ACTC credits (both non-income related issues)

In process of fraud determination

RA

Special project

Referral to AM

RE

Special project

Referral to Exam

RR

Special project

Ready for release

RV

Special project

Review for IDT

RX

Special project

Manual Referral Reject

National Manual Referral POC use only

S1

Available (for update)

IDT (single bad return) - no lost refund

Account will be resolved using the RICS IDT Tool

S2

Available (for update)

IDT (single bad return) - lost refund

A TC 846 on the account (for all or part of the refund)

May have an offset (TC 826/896). However, not a TOP offset

No good address for the taxpayer

SB

Available (for update)

IDT (single bad return) - taxpayer deceased

Used when the taxpayer was deceased prior to the tax period

Account will be resolved using the RICS IDT Tool

ST

Special project

Statute return

TA

Special project

Taxpayer Advocate case

TR

Special project

IDT triage required (AMTAP)

TT

Available (for update)

GATT

AQC treatment stream for GATT returns

Full year prisoner

Claiming non allowable refundable credit(s)

In process of fraud determination

W9

Special project

Manual Referrals to WOW - Category 99

HQ use only

WA

Systemic

Waiting for referral (AM)

WC

Special project

Account settled - WOW (AA)

HQ use only

WL

Special project

Refund released due to workload

HQ and RIVO POC use only

If the released refund is returned (via External Leads or through other work streams) and the COMPASS Scheme Management disposition status is "WL" , follow the appropriate procedures for resolving the case and then update the COMPASS Scheme Management disposition status accordingly

WQ

Systemic

Waiting for referral (AQC)

XA

Systemic

Rejected (AM)

XE

Systemic

Rejected (Exam)

XQ

Systemic

Rejected (AQC)

XW

Systemic

Rejected while waiting for AM referral

ZA

Special project

Rejected (AM) - aged

Austin use only

ZC

Special project

Rejected (AM) - aged (corrected)

Austin use only

ZF

Available (for update)

Z- Freeze

ZZ

Special project

Criminal Investigation

CI use only

Category

Category Description

Category 1

Nullity

Category 2

No refundable credits

Category 3

Refundable credits (EITC)

Category 4

Additional Child Tax Credit (ACTC)

Category 5

Account worked by another function

Category 6

Phishing/Bulk filing

Category 7

Identity Theft

Category 8

Questionable Refundable Credits, including ACA 15 Premium Tax Credit (PTC)

Category 9

Return Preparer (RPP)

RIVO 4442 Queues

RICS RIVO - Complex Issue not ID Theft

Accounts that have been deemed not IDT. These cases may include a previous adjustment or back-out input by RIVO that needs to be reversed.

Accounts may include a TC 810 RC 6 or TC 810 RC 7 and a -E Freeze.

RICS RIVO - Unresolved Module Freeze Only

Cases should only be referred to and worked in this queue if there are no other RIVO inventory indicators on the account (e.g., AQC, WOW, TPP, Exam, External Lead, or FRIV).

RICS RIVO - ID Theft Issue

A return is posted, the taxpayer has claimed ID theft, and the return needs to be backed out.

These cases may involve accounts where a taxpayer received a non-TPP related letter (e.g., CP05A, Letter 4464C, etc.) and will contain a RIVO marker such as a TC 971 AC 134.

RIVO BMF IDT

RICS RIVO - WOW CP05A

RICS RIVO - ITIN ONLY - Wage/WH Verification

RICS RIVO - AQC

Form 4442 received on prisoner returns will be worked based off the status in COMPASS using the appropriate RIVO IRMs. Cases will only be referred to AQC Inventory if the module contains AQC Indicators.

Unresolved TPP

The taxpayer authenticated, the valid return was moved to MFT 32 and cannot be moved back systemically.

The return was Archived/Deleted and needs to be manually processed.

For current and preceding year returns, the return cannot be moved systemically and must be reprocessed manually on or after Cycle 47. All other prior year returns or any return that was Archived/Deleted must be manually processed by RIVO.

RICS RIVO - UP 147 RC 8 MeF Returns Only

RIVO-Frivolous Filer Program (FRP)

RIVO - External LeadAn External Lead involves a questionable federal tax refund or offset (TC 826 or TC 898) that a source has determined to be suspicious. The source could be from internal and/or external sources, such as financial institutions, state, federal or local government agencies, or various other 3rd party sources (e.g., law enforcement, Criminal Investigation, SBSE Collection).

The primary source of leads involving an offset comes from the Office of Child Support Enforcement. These accounts will have an EL control base.

RICS RIVO - CP53A Reject 17

TC 841, DLN 77711

Name mismatch reject from bank

RICS RIVO - CP53B Reject 18

TC 841, DLN 77712

Possible ID Theft identified by bank

RICS RIVO - CP53C Reject 19

TC 841, DLN 77713

Potential fraud identified by bank

RICS RIVO - CP53B Reject 23

TC 841, DLN 77714

Potential ID Theft identified by bank customer

To reverse the TC 971 AC 134, input a TC 972 AC 134.

Input "NSD REVERSAL" in the remarks field.

Only one 972 AC 134 needs to be input when multiple TC 971 AC 134’s are posted to an account.

For more information about CC FRM77, see the IDRS Command Code Job Aid on SERP.

Command Code REQ77 Response Screen

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To reverse the TC 971 AC 199, input a TC 972 AC 199.

Input "EFDS" in the MISC field.

Input "NSD REVERSAL" in the remarks field.

Only one 972 AC 199 needs to be input when multiple TC 971 AC 199’s are posted to an account.

For more information about CC FRM77, see the IDRS Command Code Job Aid on SERP.

Command Code REQ77 Response Screen

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To reverse the TC 810 RC 6, input a TC 811 RC 6.

Transaction date (TRANS-DT): the date of the TC 810 being reversed

Responsibility code (RESP-UNIT / JURISDICTION-CD): 6

Freeze release amount (FREEZE-RELEASE-AMT): .00

Remarks: NSD Confirmed Not Suspicious

If there are multiple TC 810s on the account, only reverse the TC 810 RC 6 with the input of TC 811 RC 6. To reverse a TC 810 RC 7, refer to IRM 25.25.13.9, Releasing the Refund. Please see IRM 21.5.6.4.10, -E Freeze, for additional information.

Command Code (CC) REQ77 Response Screen

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