If the taxpayer cannot authenticate, direct them to a TAC office for help. Change made for efficiency and reduction of unwarranted referrals. Change made for missing scenario. What is Topic 151 and what is IRS reference code 1242. DO NOT close your case control base. If a case is received with category code "XIVO" that does not have RIVO and TAS involvement, change to "XRET" or "MEFA" category code, PC 2 and resolve using normal Form 1040-X timeframes. Refer to IRM 21.5.1.4.8, Transaction Code 971. Refer to Exhibit 21.5.10-1, Audit Information Management System (AIMS) Status Code Guide - Field Cases, or Exhibit 21.5.10-2, Audit Information Management System (AIMS) Status Code Guide - Campus Cases, for the correct procedures. Refer to IRM 21.2.1.48, Electronic Payment Options for Individuals and Business e-file Users, for procedures on balance due credit card payments. Change made for IRM consistency. Monitor the account to confirm the date of death is cleared from CC IMFOLE. Add the information to the CIS case as a Case Note (CN). . Keeping accurate records of how you file your taxes is one of the best things you can do, whether your return is marked for review or not. (20) IRM 21.5.6.4.35(8) Removed exception for State Income Tax Levy Program (SITLP). Refer to IRM 21.6.2.4.2, Mixed Entity Procedures, or IRM 21.6.3.4.2.7.13.3, CP 54 Notices With Math Error Involvement. In some cases, your notice could be the result of a computer error. Refer to IRM 25.6.1.11.1.4.2.19 (4), STEX Transcripts, for more information. Provide the hours of operation Monday through Friday - 7:00 A.M. to 9:00 P.M. CT. DO NOT refer the taxpayer to AQC if the account has an AQC indicator but the original refund was released, regardless of whether a letter was issued (Letter 4800C /Letter 3219C). Do not prepare another referral or leave another CIS case note. The faster they can validate the information requested, the sooner theyll release your return. Refer to IRM 21.5.3, General Claims Procedures, for more information. More disaster information can be found in: The -S freeze is released when the current date is beyond the secondary date (disaster ending date) of the TC 971 AC 688. If the taxpayer is calling in response to a notice, refer to IRM 21.3.1.4, Notice Resolution Actions Research, for more information. The IRS does random audits and you were a lucky winner of one simply comply with the information requesteds ASAP since your return will be frozen until you do. Provide a 60 day timeframe. Occasionally, you may obtain one or more error codes. Status 22 Refer to IRM 5.19.1.4, Balance Due Research and Balance Due Collection First Read Process (CFRP), for any tax adjustment or installment agreement action on this account. As I can see many of us are getting same message, that 1% they claim to get review every year is a load of sh%$, with me it stated refund approved on Thursday to now reference 1242 today. Refer to IRM 25.6.1.6.16, Processable - Unprocessable Returns, for more information. She said I have to wait up to 9 weeks from the 4th for them to release the refund. Taxpayer received a math error notice for a missing Social Security Number (SSN) or Individual Taxpayer Identification Number (TPNC 604) or invalid dependent TIN (TPNC 605). TC 971 AC 010 only generates a TRNS 193 in certain situations. Advise the taxpayer that we select some returns to determine if income, expenses, and credits are being reported accurately. with tax topic 151. and that to wait until i recieved letter in mail before calling irs. Refer to Exhibit 3.11.10-19, Form 2424, Account Adjustment Voucher, for more information. (28) IRM 21.5.6.4.35.3.2(1) Added note to use last RIVO letter issued as Activity Code if an interim letter was sent. If an interim letter has been sent through CIS, send the taxpayer a Letter 86C, refer to IRM 21.3.3.4.2.1, Use of 86C Letter- Referring Taxpayer Inquiry/Forms to Another Office, advising the taxpayer that their correspondence is being transferred to RIVO for resolution and providing the AQC phone number, 855-873-2100. ), A return is coded CCC "O" and the TC 150 posted without a TC 840. 1242 Electronic return received more than 3 weeks ago; E Freeze; in review, notice for additional information will be received. Doctor notes, a letter from theyre school birth certificates. The Service accepts electronic credit card payments for both IMF and BMF return series. I got a letter saying they wore going to disallow my EIC and dependents and took those credits away which put me in a hole me owing over $5,000 I had to appeal and From March fighting them I got my refund in late November. IRS employees, upon learning of a bankruptcy, generally should cease all demands and enforcement actions directed against the bankrupt taxpayer; e.g., a Notice of Federal Tax Lien (NFTL) for pre-petition taxes should not be filed and no levy should be proposed or made for pre-petition taxes. Transfer the payment to the correct module. The E- freeze is set when no original return (TC 150) has posted and: A duplicate (BMF TC 976) or amended (IMF TC 977) return posts to the tax module, CP 190, Notification that an Amended Return was received but an Original Return was not Received, (BMF) is issued. (7) IRM 21.5.6.4.9(2) Added if BMF account with RIVO involvement, do not process amended return as the original. Extreme care must be taken when returning taxpayer information. @Sheri I think it would show on WMR. A -R freeze is set when a Form 8857, Request for Innocent Spouse Relief, request is attached to a current year tax return. Refer to IRM 21.5.7, Payment Tracers. We neither endorse nor support political viewpoints. IPU 22U0611 issued 05-12-2022. Take the following action during a telephone inquiry or field office inquiry: Processing times for Form 1040, U.S. The TC 840 is not showing on the module and the return was erroneously coded with CCC. This means an attorney, certified public accountant, or an enrolled agent authorized to practice before the IRS. For more information, please see our And now I have this topic on wmr, can anyone give me some insight as to whats going on. If a case is received with category code "XRET" that has a Form 1040-X with "ICT/IVO" written on it, or category code "MEFA" and there is RIVO and TAS involvement, change to "XIVO" category code, PC 1 and reassign to IDRS # 0634086689. IPU 22U0334 issued 03-04-2022. Select IRM referral type and category Open Control. Change made to eliminate referral going to RIVO to increase efficiency and response time to taxpayer. Some income returns are examined to ensure that the income, expenses, and credits recorded on the return are correct. Was this answer helpful? See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. The R- (Remittance Processing System (RPS) Multiple TC 610) freeze is set when the module has one of the following conditions: More than one TC 610 is present on the same module when the TC 150 posts, If another taxpayers payment (TC 610) posts to the wrong account or when a taxpayer submits multiple payments (TC 610), If a TC 610 posts with Doc Code 19, 70, or 76 resulting in a credit of $25 or more. 3- give them what they ask for which includes, your utility bills (electric bills only) at least six one for every other month of the year (prove youre the head of household), receipts for payments made to the electric company, your lease or a letter from landlord, birth certificate of your child saying hes your child. P- freeze resulted from non-receipt claim coded "H" or "X" (Block and Serial Number of TC 841 will be 88899). Also, actions may be required under the Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA) which is applicable to cases filed on or after October 17, 2005; the "Series 6" freeze codes (TC 520 with a cc 60-67) were created for these actions; e.g., they modify the -V freeze for post-petition modules and allow post-petition offsets of "mutual" credits and debts of pre-petition credits to pre-petition taxes. The return must be a current year return and the posting and freeze release must all occur in the same processing year for the direct deposit to occur. 228 Among the genes that showed difference in all three omics, we used RNAi to confirm that the 229 Map3k15 (ask3) gene of the MAPK signaling pathway has an obvious effect on caste Release the J- freeze by using one of these methods: Transfer excess credits to Excess Collections File (XSF) if more than one year old using Form 8758, Excess Collection File Addition. Change made as scenario should not have a -R freeze. Follow the Telephone Transfer Guide (TTG) instructions for combat zone inquiries received on the toll-free line. Print and fax IRM directed referrals to any area that does not have Account Management Services (AMS) access. The M- freeze is an account transfer freeze set by posting a TC 400. Refer to IRM 21.4.2.4.7, Limited Payability (LP) Rules.). IRS Reference Number 1242 is a code the IRS uses to notify you that your return has been selected for review. Advise them to write "Copy" on the top of the return. Also refer to IRM 21.5.8, Credit Transfers, for credit transfer instructions. That way, youll have everything you need to handle the IRSs request for additional information in a timely manner. Credit on the account is frozen and the case is set up on the Audit Information Management System (AIMS) data base for review. Seems to be no real definite answer to the topic and reference code. This way you'll have everything you need to handle the IRSs request for additional information in a timely manner. But my wheres my refund says to call the phone number and use reference number 1242. If it is, you must correct the original Assessment Statute Expiration Date (ASED) posted on the taxpayer's account per IRM 25.6.1.6.14 (2), Criteria for Establishing a Statute of Limitations Period, by inputting TC 560, using CC FRM77. https://www.irs.gov/individuals/get-transcript, I also had code 810 verified my identity two weeks ago and the topic 151 ref 1242 came up I called today and they told was I wasn't being audited I had to wait the whole 9 weeks basically but I do owe child support and if you hit topic 151 on the site it does tell u you that it is some kind of offset, I was thinking the same thing, thank you both for the insight fr. The -H (Credit Balance on a BMF Module) freeze is set when a payment posts to a tax period for which there is no filing requirement (Status code is 06 and TC 59X on module). Refer to instructions in IRM 20.2.4.5.1, Updating the RPD on Unprocessable Returns, for instructions to update the RPD and release the refund. Input TC 290 for .00 to release freeze and allow extra payment to refund. The S- freeze posts without a TC 740 posted to the account. Follow procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines. Thank you in advance, I got this Saturday as well as a friend of mine got a partial refund but not credits I havent gotten anything in mail or in bank, I just never had a 151 code ever my taxes always came back no issues. Refer to table (4) below for the resolution of Form 1040-X received on accounts with RIVO PTC issues. 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. The module is not frozen. This could involve numerous modules, including modules in retention. If you receive a call from a practitioner who is located in a covered disaster area and maintains records for several taxpayers located outside the disaster area, inform the practitioner to: Call the Special Service line 866-562-5227, Prepare an excel spreadsheet for 10 or more taxpayers and mail it to: This may include random sampling and computerized screening. To release the freeze input TC 290 for .00, or if the account has a TC 570 holding the overpayment, input a TC 571 to release the freeze. Both TC 846 and TC 810 with "RESP-U-CD>3" are present (partial refund is generating while an EITC freeze is on the account). Follow procedures in IRM 21.4.3.5.1, Checks Returned to Regional Financial Center (RFC) by the Taxpayer or U.S. Weve filed the same way for three years now, this is ridiculous. Research of the account indicates that RIVO has issued one of the following letters: If the account has TPP criteria, refer to IRM 25.25.6.6.5, Taxpayer Protection Program (TPP) Issue Not Resolved. After submitting your tax return you may see the following message with reference to code 1242 and Tax Topic 151 on the IRS status checking tool or your online account which says your return is being reviewed. Take action as indicated in box 4 (no open control) or box 3 (open control to a clerical team) directly above. New comments cannot be posted and votes cannot be cast. Refer to IRM 5.19.7.10, Refund Recoupments, for more information. Refer to IRM 5.19.1.4, Balance Due Research and Balance Due Collection First Read Process (CFRP), for exceptions to Status 26 RO assignment, For procedures involving amended returns or collection related correspondence, refer to IRM 21.3.3.4.9.2.1, Compliance Criteria for Amended Returns/Claims and/or Balance Due Correspondence, . 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