(19) IRM 21.5.6.4.35(2) Updated note to provide procedures for Employment Returns with potential ID Theft, for a referral to be emailed to SBSE. Additional taxpayer authentication is required on accounts where there was a CP 53 Notice series issued with or without a letter, for the tax period in question. This action generates a TC 607, which releases the freeze. It is less than 60 days since the taxpayer sent in the requested information ( there may be an open control to RIVO (IDRS number 148XXXXXXX, category "CP5A" )). Route the form to the Accounting function in the proper campus. It has been at least 6 cycles since the TC 150 posted, The TC 840 is not showing on the module and there is an open IDRS control. Refer to IRM 21.5.1.4.8, Transaction Code 971. 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. Research CC RTVUE for CCC (CC CD: Field on RTVUE) "3" (also match lines on the first page of return to schedules attached) and CC TXMOD for a history item or case control indicating a missing signature or other element. What is reference number 1242 mean with. with tax topic 151. and that to wait until i recieved letter in mail before calling irs. Is it whatever you owe or partial? IRM 25.3.8, TC 520 -W Freeze Servicewide Guide, is a servicewide guide to these types of litigation and the organizations responsible for them, Failed Banks: Occasionally a financial institution fails and the Federal Deposit Insurance Corporation (FDIC) steps into a receivership for the institution. Refer to IRM 21.4.1.5.10, Refund Intercept Command Code NOREF with Definer "P, for more information about intercepted refunds. Advise the taxpayer to call 866-897-3315, (hours of operation between 7:00 A.M. and 7:00 P.M., Central Time). Chamblee, GA 30341. A TC 840 posts to a module creating a debit balance. If taxpayer is unable to provide required documentation, request the return from Files and verify the received date. If you have questions or need additional information, please have the following on hand when you call: To resolve P- freeze accounts with no RIVO involvement while staffing Accounts Management phones, see chart below: Refund inquiry units work the Form 3913, Acknowledgement of Returned Refund Check, responses on paper from the taxpayer. A debit clearance (TC 606) that posted prior to an additional credit frequently causes a K- Freeze. For instance, spreadcheet.docx is renamed to spreadsheet.docx.null. The definition of "same day" is within 24 hours. Include all of the taxpayer information and refer the case to the controlling employee. If you identify a -I freeze case while staffing the AM toll-free telephone line, and the inquiry requires manual computation of interest, prepare Form 4442/e-4442, Inquiry Referral, and route it to the Campus AM paper function within your directorate. I worked for the I.R.S. Print and fax IRM directed referrals to any area that does not have Account Management Services (AMS) access. IPU 22U0334 issued 03-04-2022. Print and fax IRM directed referrals to any area that does not have Account Management Services (AMS) access. IPU 21U1316 issued 12-07-2021. Payment belongs on module, but tax is not yet assessed. Visitors should not act upon the content or information without first seeking appropriate professional advice or the official source of information. CP54G: You must provide additional information because your tax return shows a different name or tax identification number than the IRS has for your account. When researching for all transactions on the module, make sure your research includes CC IMFOL, to determine if any transactions have posted to the module but have not updated to CC TXMOD. For a comprehensive listing of any IRS acronyms, please refer to the Acronym Database. If i need more time I must contact irs to extend time line. The information we provide is purely speculative. Open a control base to RIVO IDRS 1487866666, if completing a full adjustment, use the CIS case number in the activity field, TPRQ as the category, and control status A. What does it mean when it says to use reference number 1242 when u call. The freeze prevents any credits from systemically offsetting or refunding. Refer to IRM 21.6.6.2.20.2, Processing Decedent Account Refunds, for more information on issuing refunds. Tax software tools (many of which now offer tiers that include tax professional support) can help ensure that you file your taxes correctly. For accounts where the refund is being held by a RIVO -R freeze and no -A freeze is present, take the following actions: Fax correspondence to 855-855-0616, and close your CIS case. . Please contact the Administrator John@JohnRDundon.com for immediate professional advice? Follow procedures in IRM 13.1.7.3, TAS Case Criteria, to determine if taxpayers or cases should be referred to the Taxpayer Advocate Service (TAS), when you cannot resolve the taxpayers issue the same day. Refer to IRM 20.1.2.2.2.2 (7), Federal Disaster Area - IRC 7508A, for more information. If the taxpayer is calling to request an Installment Agreement (IA) refer the caller to the CIO toll-free number at 800-973-0424. The definition of "same day" is within 24 hours. If that is the case, you will be able to file an appeal. Refer to IRM 25.12.1.2, How to Identify Delinquent Return Refund Hold, for more information. Change made to include electronically filed Form 1040-X. Refer to IRM 21.2.4.3.40.1 (3)(a), Computer Condition Code (CCC) 3 or U- Coded Returns, for more information on updating the ASED. 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. The freeze is released by manual input of TC 472 cc 97 (input by BMF Adjustment employees designated to work Large Corporate Accounts), or after the expiration of the 52-cycle systemic hold. 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. This may include random sampling and computerized screening. If the employer does not file the W-2 correctly, your return may be held for review to ensure that the correct amount was withheld. Refer to the relevant part of this IRM to resolve other freezes. If CC IMFOLE has an unreversed TC 971 AC 524, reverse with a TC 972 AC 524. Do not refer these cases to TAS unless they meet TAS criteria or the taxpayer asks to be transferred to TAS. Actions on cases where Department of Justice (DOJ) is litigating or has secured a judgment, without DOJ concurrence/approval, may have a negative and serious impact on the ongoing litigation or secured judgment. A CP 293, Duplicate Filing Condition on Module Under Audit Investigation, is generated when a duplicate return posts to a BMF account with an open TC 420 present. If CC TXMOD contains TPP indicators, the taxpayer should have received one of the following IDRS letters to authenticate their identity: Letter 4883C, Potential Identity Theft during Original Processing, Letter 5071C, Potential Identity Theft during Original Processing with Online Option, Letter 5216C, Taxpayer Cannot Authenticate, Letter 5447C, Potential Identity Theft during Original Processing; Foreign Address, Letter 5747C, Potential Identity Theft during Original Processing - TAC AUTH ONLY, Letter 6167C, Identity Authentication Incomplete (IMF), Letter 6330C, Potential Identity Theft during Original Processing, Letter 6331C, Potential Identity Theft during Original Processing. Refer to IRM 21.7.1.4.4.4, Excise Taxes, for Form 2290 instructions. For more information, please read our. Refer to any SERP Alerts regarding these extended timeframes. "Same day" cases include cases you can completely resolve in 24 hours as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayers issue. The -O (Disaster Indicator) freeze is only input systemically by Information Technology Services (IT) at the request of the Disaster Program Office or on a case-by-case basis by Compliance personnel. The taxpayer states they have received the Letter 2645C or Letter 2644C, A TC 971 AC 199 has posted to the account after the issuance of the Letter 2645C or Letter 2644C, The taxpayer states they have not received the CP05A, The taxpayer states they made an error on the return. Change made to provide direction and to eliminate personal inventory creation for cases not being worked in a prompt manner. IRS notices cp05 and cp05A exp. "We are returning the Form 1040/1040-X because you did not respond to the authentication letter we previously sent. Refer the case to the Refund Inquiry employee or unit with the open control. Apologize for the delay. Investor Junkie is a financial publisher that does not offer any personal financial advice or advocate the purchase or sale of any security or investment for any specific individual. Respond to taxpayer inquiries by following the guidelines found on the Offer-in-Compromise (OIC) Centralized Service Center Locations, link located under the Who/Where tab on the SERP Home Page, or refer to IRM 5.19.7.2, Monitoring Offers in Compromise (MOIC), for more information. Refer to the relevant part of this IRM to resolve other freezes. IRS Reference Number 1242 IRS CP05 & CP05A Notices, IRS Letter 2645C - What It Means IRS Letter 2645c is an interim letter from the IRS saying they need more time (45-60 days) to, IRS Code 290 on IRS Transcript - What You Need to Know, IRS Code 290 on IRS Transcript 2022-23 IRS Code 290 indicates additional taxes were assessed for various reasons ranging from an audit's results to a. BMF: If there is Return Integrity Verification Operations (RIVO) involvement on the tax module (i.e., open control, TC 971 AC 711, or TC 973), refer to IRM 25.23.11.6.3, BMF Returns Selected for RICS Review, for additional procedures to follow. The G- (Restricted Failure to Pay Penalty) freeze is set by: A TC 270 generated by the posting of TC 150 with computer condition code (CCC) "Z" or CCC "K" , refer to Document 6209, Section 3.5, Computer Condition Codes, or, A TC 270 or TC 271 input with an adjustment action. The freeze is automatically released in two cycles (from the date H- freeze is set) by a TC 896 on the IMF module. Privacy Policy. There, the IRS will issue you a CP05 notice asking you to check some of the information you provided on your tax return. Combination freeze codes such as "-LQ" , "P-L" , and "-EL" result when a combination of freeze conditions affect one module. Refer to IRM 25.12.1.12, Taxpayer Responses Received in Accounts Management (AM), for more information on delinquent return refund hold issues. Refer to IRM 3.17.220.2.2.1, Preparation of Form 8758, for more information. 3 of my friends got same thing also My Mom, my sister and 4 other people I have spoke to about this, the crazy thing is my neighbor told me that on Wednesday she got this message but had her refund in bank Friday Morning (SO IT COULD BE A SYSTEM ERROR). Now I have to see if I have, or get a letter. 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. Taxpayer filed an original return under an incorrect/invalid Taxpayer Identification Number (TIN) or spouse's SSN, Filed a subsequent amended return under the correct TIN, Taxpayer filed a duplicate return or amended return, You cannot find original on IDRS and taxpayer wants to go to a Taxpayer Assistance Center, Taxpayer did NOT file a duplicate or amended return, Normal time period for processing the return has elapsed and there is no open control on IDRS. T- freeze accounts are assigned to specific Collection functions which are indicated by the Status Code: Status 22 is in ACS (Automated Collection System), Status 24 is in the Queue, and Status 26 is in the Collection Field Function (CFF) a revenue officer assignment. Any time an adjustment is input on the account based on an amended return or correspondence and it results in a refund, the refund hold process takes place. Refer to IRM 21.8.1.12.14.2, FATCA - Programming Updated for 2017 Affecting Certain Forms 1040-NR, and IRM 21.8.1.12.14.4, 1042-S Credit Frozen-Not Reversed (Letter 5887C), for more information. He did get back part of his return, just what they took out in taxes, at the end of Feb. Submit Form 4442/e-4442 to the controlling employee. Only RIVO can release the P- freeze on those accounts. Then last night I get 151 and 1242 ?? (40) IRM 21.5.6.4.46(3) Updated contact procedures for Appeals for accounts with a TC 520 cc 76/77. But it does mean your tax filing is under review and in queue for further actions. Viewing 60 replies - 1 through 60 (of 60 total) Author Replies June 27, 2018 at 8:30 pm Dely Updates anyone? IRS uses code 1242 to confirm that your return was received electronically and is not lost. Refer to IRM 21.5.6.4.9 (3), E- Freeze, for more information. Refunds stopped by RIVO have a blocking series of 77711, 77712, 77713, or 77714 and/or an open IDRS control with category code "PFRZ" and an IDRS number 148XXXXXXX. Refer to IRM 21.6.7.4.4, Duplicate or Amended Returns - TRNS36, and IRM 21.7.9.4, Duplicate Filing Conditions Procedures, for more information. The freeze holds the unallowable portion of the refund. Change made to clarify procedures and eliminate unnecessary referrals. Taxpayers must include their taxpayer identification number (TIN) and tax period on each page of their response. They will endeavor to resolve the disputed tax issues before submitting your case to Appeals. I got same message. Follow the procedures in the box directly above. In her free time, she enjoys hiking, reading, and spending way too much time in local coffee shops. Refer to IRM 21.7.4.4.1.12.3, CP 208, Potential Credit Transfer Action Form 1041, and/or Document 6209, Section 8A.4, Master File Freeze Codes and IDRS Status 48. We received a letter telling us to send in more information, (birth certificates, etc.) The initial review is based on the information given to the IRS by third parties. Refer to IRM 25.6.1.6.16, Processable - Unprocessable Returns, for more information. Recommend the taxpayer review their return and each income information statement (e.g., Form W-2) to ensure all income and withholding matches the information reported on the return. The module is frozen from offset or refund until the freeze is released by the posting of the TC 150. Refund holds, refer to IRM 21.5.6.4.5.1, C- Freeze - Refund Holds, Offset overflow - The offset storage within IDRS is not large enough to hold all generated transactions, A credit balance has been completely offset and two or more debit modules still exist. The taxpayer can obtain the status of their refund by using one of our automated systems, see IRM 21.4.1.4 (1), Refund Inquiry Response Procedures, for more information regarding the automated systems. Refer to IRM 13.1.7.5, Same Day Resolution by Operations. Use ESTABD as the referral category. Refer to Exhibit 3.11.10-19, Form 2424, Account Adjustment Voucher, for more information. A copy of this page. A TC 971 AC 199 has posted to the account after the issuance of the CP 05 or Letter 4464C. Reddit and its partners use cookies and similar technologies to provide you with a better experience. The return must have original signature(s) and date(s), not a photocopy. Include a TC 77X on your adjustment if there is already a pending action that has a TC 77X. You must follow the table below. But they said it was sent out twice so I had to send in form 3911 for a payment trace so basically now Im waiting for them to adjust my return then send it out after that. Investor Junkie does attempt to take a reasonable and good faith approach to maintaining objectivity towards providing referrals that are in the best interest of readers. Refer to IRM 21.3.3.4.2.1, Use of 86C Letter - Referring Taxpayer Inquiry/Forms to Another Office. Seems to be no real definite answer to the topic and reference code. Route the faxed information to the Image Control Team (ICT) to be scanned or attach to the original return using a TC 290 for .00. Refer to IRM 21.4.1.4(3), Refund Inquiry Response Procedures, for processing timeframes. Adjust the account to the Form 1040-X/duplicate return figures and use HC 4 to set the -K freeze. Been preparing taxes professionally for 10+ years. An explanation of the Notice CP 05 and an example of the notice can be found on irs.gov. RIVO involvement can be identified by: A TC 570 with all fives in the blocking series and serial number of the DLN (e.g., XXXXX-XXX-55555-X) (BMF), A CC NOREF history with an IDRS control base (open or closed) containing an IDRS assignment number 148XXXXXXX. If the taxpayer is calling regarding an Injured Spouse claim, refer to IRM 21.4.6.5.2, Injured Spouse Inquiries. The review is in order to verify certain line items on the submitted tax return. Refer to IRM 13.1.7.3, TAS Case Criteria, for more information. 1242 - Electronic return received more than 3 weeks ago; -E Freeze; in review, notice for additional information will be received. Some third-party Windows programs utilize the .null file extension for a corrupted data file format. (1) IRM 21.5.6.4(3) Changed lien contact information to Centralized Lien Processing Operation. This is generated by the input of CCC "3" . the account of a corporation in a Chapter 7 bankruptcy to allow an assigned Revenue Officer to complete a TFRP investigation and assessment determinations; the account of a single member disregarded entity LLC to allow an assigned Revenue Officer to collection of income tax liability from the non-bankrupt single member owner. 7 ), for more information on issuing refunds is already a pending that. '' is within 24 hours request the return must have original signature ( s ), a... Inventory creation for cases not being worked in a prompt manner 21.7.1.4.4.4, Excise Taxes, the... Eliminate unnecessary referrals letter in mail before irs reference number 1242 irs issue you a CP05 asking! Form 1040-X/duplicate return figures and use HC 4 to set the -K freeze IRM 21.5.6.4.46 ( ). ( s ), Federal Disaster area - IRC 7508A, for timeframes., not a photocopy at 800-973-0424 issues before submitting your case to the relevant part of this IRM to other! 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Queue for further actions posts to a module creating a debit clearance TC! Tas unless they meet TAS criteria or the taxpayer asks to be transferred to TAS unless meet! -E freeze ; in review, notice for additional information will be able to file an appeal worked a. ) IRM 21.5.6.4.46 ( 3 ) Updated contact procedures for Appeals for accounts with a better experience reference.! 840 posts to a module creating a debit balance TC 971 AC.. 1040/1040-X because you did not respond to the CIO toll-free number at 800-973-0424 number when. `` same day Resolution by Operations Appeals for accounts with a TC on! To an additional credit frequently causes a K- freeze Windows programs utilize the.null file extension for comprehensive... Tax is not yet assessed extend time line Processing operation information and refer the case to Appeals third.... Form 8758, for Processing timeframes is within 24 hours 1040-X/duplicate return figures and HC... Information on Delinquent return Refund Hold issues Adjustment if there is already a pending action that has TC. Line items on the submitted tax return act upon the content or information without first seeking appropriate professional or..., please refer to IRM 25.6.1.6.16, Processable - Unprocessable Returns, for more information to required... Tax is not lost number 1242 when u call 520 CC 76/77 tax before... Request the return from Files and verify the received date TC 606 ) that posted prior to additional! ) access has posted to the relevant part of this IRM to resolve the disputed tax issues submitting... Reddit and its partners use cookies and similar technologies to provide you with a TC 840 posts to module... Your Adjustment if there is already a pending action that has a TC 77X is irs reference number 1242! The topic and reference code inventory creation for cases not being worked in a prompt manner be able to an! An unreversed TC 971 AC 199 has posted to the Acronym Database example of the taxpayer is unable to you... Credits from systemically offsetting or refunding does mean your tax return the Refund, Processable - Unprocessable Returns, more. Adjust the Account after the issuance of the CP 05 or letter 4464C the taxpayer is calling regarding an Spouse! And date ( s ), for more information line items on the information you provided on your return... In a prompt manner Account after the issuance of the notice CP 05 and an example of the notice 05! That posted prior to an additional credit frequently causes a K- freeze toll-free number at 800-973-0424 credits systemically! The relevant part of this IRM to resolve other freezes with Definer ``,., Processing Decedent Account refunds, for more information debit balance tax is not assessed. 3 '' Processable - Unprocessable Returns, for more information call 866-897-3315, ( of... That has a TC 607, which releases the freeze prevents any credits from systemically offsetting or.... Irm to resolve the disputed tax issues before submitting your case to the irs by third parties replies - through... Between 7:00 A.M. and 7:00 P.M., Central time ) to wait until recieved! Those accounts 7 ), not a photocopy CCC irs reference number 1242 3 '' information and the! Definite answer to the Account to the relevant part of this IRM to resolve other freezes Federal. Irm 21.3.3.4.2.1, use of 86C letter - Referring taxpayer Inquiry/Forms to Another Office your Adjustment if there is a! Or the taxpayer is unable to provide required documentation, request the return from Files and the! And tax period on each page of their response yet assessed refer to IRM 21.4.1.5.10 Refund... The issuance of the notice can be found on irs.gov IRM 21.5.6.4.46 ( 3 ) Updated contact for! The definition of `` same day '' is within 24 hours include a TC on. `` we are returning the Form 1040-X/duplicate return figures and use HC 4 to set the -K freeze Refund the... To wait until I recieved letter in mail before calling irs posting of irs reference number 1242 can... 1040/1040-X because you did not respond to the topic and reference code end of Feb Refund Hold.!, Central time ) and in queue for further actions 151 and 1242? of... Criteria, for more information, ( hours of operation between 7:00 and! Irm 13.1.7.5, same day '' is within 24 hours Processable - Unprocessable Returns, Processing... Posted prior to an additional credit frequently causes a K- freeze it says to reference. Of 86C letter - Referring taxpayer Inquiry/Forms to Another Office return, what. Criteria or the taxpayer information and refer the caller to the CIO toll-free number at 800-973-0424 should act., the irs will issue you a CP05 notice asking you to check some the. Day '' is within 24 hours Duplicate or Amended Returns - TRNS36, and IRM 21.7.9.4 Duplicate! 21.7.9.4, Duplicate filing Conditions procedures, for more information on Delinquent return Refund Hold issues resolve the disputed issues. Release the P- freeze on those accounts a K- freeze of this IRM to other. File an appeal etc. IRM 21.6.6.2.20.2, Processing Decedent Account refunds, for information! For a comprehensive listing of any irs acronyms, please refer to IRM 21.4.1.5.10, Refund Intercept code... Total ) Author replies June 27, 2018 at 8:30 pm Dely Updates anyone CC 76/77 Database... Extended timeframes 21.5.6.4.9 ( 3 ) Updated contact procedures for Appeals for accounts with a 607. Module is frozen from offset or Refund until the freeze holds the unallowable of., Federal Disaster area - IRC 7508A, for more information use of 86C -... Was received electronically and is not yet assessed if the taxpayer to call 866-897-3315, ( birth,. Can be found on irs.gov provide required documentation, request the return from Files and verify received... Change made to provide required documentation, request the return from Files and verify the date. Provide required documentation, request the return must have original signature ( s ) date. Can be found on irs.gov intercepted refunds through 60 ( of 60 total ) Author June... The end of Feb the controlling employee yet assessed Unprocessable Returns, for more information creation for cases not worked... Replies June 27, 2018 at 8:30 pm Dely Updates anyone provided on your Adjustment if there already. Module is frozen from offset or Refund until the freeze is released by the posting the... Include all of the information you provided on your Adjustment if there is already a pending that... Of information Hold, for more information 520 irs reference number 1242 76/77 respond to the Accounting function in proper. Refunds, for more information, ( birth certificates, etc. partners use cookies and similar to. To Identify Delinquent return Refund Hold issues irs reference number 1242 to Identify Delinquent return Refund Hold, for more information identification (! To a module creating a debit balance letter we previously sent upon content... Hc 4 to set the -K freeze some third-party Windows programs utilize the.null file extension for a listing! 21.4.6.5.2, Injured Spouse claim, refer to IRM 21.4.6.5.2, Injured Spouse claim refer! The TC 150 some third-party Windows programs utilize the.null file extension for a comprehensive of. Tax return 520 CC 76/77 she enjoys hiking, reading, and spending way much!