
IRC 7803(a)(3) requires that IRS employees be familiar with and act in accordance with the Taxpayer Bill of Rights (TBOR).Īdded Form 1099 in paragraph (3) is an additional income form that identity thieves fraudulently file and attach to income tax returns. Updated paragraph (1) and added to Note to reference Taxpayer Bill of Rights (TBOR). Updated paragraph (4) to identify program owner.
Exhibit 5.1.28-7 IDRS Research - Inactive Business. Exhibit 5.1.28-6 IDRS Research - Active Business. Exhibit 5.1.28-5 IDRS Research - Taxpayer Never Applied for an EIN. Exhibit 5.1.28-4 BMF Form 4844 Example Input of TC 971 AC 522 Indicator Case Resolved. Exhibit 5.1.28-3 BMF Form 4844 Example Input of TC 971 AC 522 Initial Allegation or Suspicion of Identity Theft. Exhibit 5.1.28-2 IMF Form 4844 Example Input of TC 972 AC 522 No Identity Theft. Exhibit 5.1.28-1 IMF Form 4844 Example Input of TC 971 AC 522 Pending Claim. 5.1.28.17 Form 14566, BMF Identity Theft Referral. 5.1.28.16.3 Business Tax Return Claiming Refundable Credit. 5.1.28.16.2 BMF Bal Dues - Taxpayer's Name and SSN Used by Third Party. 5.1.28.16 BMF Identity Theft Case Actions. 5.1.28.15 BMF Taxpayer Identity Theft Claim. 5.1.28.14.2 Reversing Pending BMF Identity Theft Indicators. 5.1.28.14 BMF Identity Theft Tracking Indicators. 5.1.28.13.2 Research to Substantiate BMF Identity Theft. 5.1.28.13.1 Types of BMF Identity Theft Processing.
5.1.28.12 Erroneous Identity Theft Refund Issued to Victim.5.1.28.11 Compliance Against Persons Using Another Person’s SSN for Employment.5.1.28.10 Taxpayer Committed Identity Theft for Purposes of Tax Evasion.5.1.28.9 Taxpayer is Not a Victim of Identity Theft.
MIRC EVALUATION EXPIRED 2016 CODE
5.1.28.8.7 Identity Theft Code TC 971 AC 501 and AC 506 Reversal Procedures. 5.1.28.8.6 Identity Theft Code TC 971 AC 522 Reversal Procedures (TC 972 AC 522). 5.1.28.8.5.1 Identity Theft Action Code Input Procedures. 5.1.28.8.5 IMF Identity Theft Indicator Codes. 5.1.28.8.3 IRS Identified Identity Theft. 5.1.28.8.2 Individual Taxpayer Alleges Identity Theft. 5.1.28.8.1 Individual Taxpayer Alleged Identity Theft vs. 5.1.28.8 Identity Theft Case Resolution. 5.1.28.7.2 Validating Claim of Identity Theft for Employment Purposes. 5.1.28.7.1 Validating Claim of Identity Theft for Fraudulent Filing Purposes. 5.1.28.7 Making an Identity Theft Determination.
5.1.28.6.2 Acknowledging and Handling IMF Identity Theft Claim.5.1.28.6.1 When to Request Additional Information to Support Claim/Allegation of Identity Theft.5.1.28.6 Standard IMF Tax Related Identity Theft Claim Requirements.5.1.28.5.1 IMF Identity Theft (Revenue Protection) Return with Unpostable Code (UPC 126, MFT 32).5.1.28.4.1.3 Returning Accounts to Installment Agreement Status.5.1.28.4.1.2 Returning Accounts to Currently not Collectible Status.5.1.28.4.1.1 Returning Levied Property in Cases of Identity Theft.5.1.28.4.1 Assessment is Result of Identity Theft.5.1.28.4 Collection Activity in Identity Theft Cases.5.1.28.3.3 Tax Return Information - Forms W.5.1.28.3.2 Tax Return Information - Refund Fraud.5.1.28.1.4 Program Management and Review.5.1.28 Identity Theft for Collection Employees.