25.23.12. IMF Identity Theft Toll-Free Guidance

(1) The Internal Revenue Service Commissioner’s testimony before Congress on April 10, 2008 prompted Accounts Management (AM) to take a proactive position in combatting identity theft. A toll-free number for identity theft victims was created (800-908-4490). A caller residing outside the U.S. would call the International telephone number (267-941-1000). The procedures were created to assist taxpayers that are victims of tax-related identity theft and provide general guidance for non-tax related identity theft.

(1) Refer to IRM 1.1.13.7, Customer Account Services (CAS), for information.

(2) 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 about the TBOR, see http://www.irs.gov/taxpayer-bill-of-rights.

(3) Policy Statement 10-1, Assisting Taxpayers who Report they are Victims of Identity Theft. SeeIRM 1.2.1.17, P–10–1 (formerly P-25-1).

(1) All taxpayers desire and expect courteous service. Taxpayers who experience identity theft are already victims, either emotionally or financially. All employees need to be aware of that impact and handle the contact with an additional level of sensitivity and understanding and be empathic when dealing with identity theft victims.

(2) See IRM 21.1.1, Accounts Management and Compliance Services Overview. and additional information is found in IRM 1.1.13.7.3, Accounts Management (AM) and,

(3) See IRM 21.1.1.1.3, Roles and Responsibilities, for Accounts Management, Compliance Services and Field Assistance employees.

(1) Refer to the table below for a list of acronyms used throughout this IRM.

(1) Various resources must be referred to and used as it relates to IDT Toll-free. Resources specific to IDT Toll-free are:

(1) A tax-related identity theft case controlled on IDRS can be identified by control categories, IDT(x), IDS(x) (the "x" represents an IDT/S 1, 3, 6, 8, or 9), or IDI(x) (the “x” represents an IDI 1,, 3, 4, 5, 6, 8 or 9). A telephone CSR must not adjust or take any account actions on these open identity theft accounts except when the account meets Taxpayer Protection Program (TPP) criteria. Refer to IRM 25.25.6.6, Non Taxpayer Protection Program (TPP) Telephone Assistors Response to Taxpayers.

(2) Basic and high-risk authentication must be completed using the IAT Disclosure tool for all telephone calls when the tool alerts the CSR of an IDT indicator on the account involving open, unresolved, closed, or resolved IDTVA tax related identity theft cases. See IRM 21.1.3.2.3, Required Taxpayer Authentication. If IAT Disclosure tool is not available or an employee has a problem with the IAT Tool Manager, the case should be processed through IDRS following established procedures. See IRM 21.2.2.4.4.14 (2), Integrated Automation Technologies, for additional information.

(3) If the identity theft case is closed or resolved, you may provide account information to the TIN owner after authenticating them. You may provide the TIN owner with the information from their account only. Fraudulent information may be combined with the TIN owner's information, such as IRP data, account transcripts, etc. Do not provide information from the fraudulent return. If the taxpayer is asking for transcript information see IRM 21.2.3.5.8, Transcripts and Identity Theft. Also refer to IRM 21.2.3.5.8.4.3, Wage and Income Transcript Identity Theft and IRM 25.23.2.10, Get Transcript Breach. You can usually identify the following transaction(s) on Integrated Data Retrieval System (IDRS) via cc ENMOD and/or cc IMFOLE, if the case is resolved.

• A posted TC 971 AC 501 or

• A posted TC 971 AC 506

(4) For a closed identity theft case, if the SSN owner did not receive their refund, received an incorrect refund amount, or received an incorrect balance due notice because the case is worked incorrectly, (for example, an employee failed to input the TC 971 AC 850 causing a direct deposit into the bad taxpayer's account), treat the case as priority work and take the following actions:

(5) On open identity theft cases, do not give out specific account information on the common TIN (when staffing the toll-free lines) unless the caller passes additional/high-risk authentication. For additional information, see IRM 21.1.3.2.4, Additional Taxpayer Authentication. If the caller passes the additional taxpayer authentication, you can provide general information on status updates and information from CII case notes entered on "AMS". Provide a reasonable time frame necessary to complete the processing of the case, general information from the case may be necessary. Fraudulent information may be combined with the TIN owner's information, such as IRP data, account transcripts, etc. Do not provide information during the call from the fraudulent return when there is an open identity theft case. You must document AMS with any information provided to the taxpayer during the call.

(6) If the taxpayer is calling for the status of their transcript request, Form 4506, Request for Copy of Tax Return, or Form 4506-F, Identity Theft Request for Copy of Fraudulent Tax Return, and received the Form 14611, RAIVS/IVES IPSU, from the RAVIS unit, refer to IRM 25.23.12.4.5, Identity Theft - Transcript Request.

(7) If the taxpayer is calling only to check on the status of their refund and no additional information is provided, then provide an update on the status of the case including a reminder of the identity theft time frames. In an attempt to minimize frustration a statement like this one could be provided:
"Identity theft is a challenging and ever-changing issue and the IRS is committed to working with victims like you to resolve tax-related identity theft cases. Most cases are resolved in 120 days or less, but due to extenuating circumstances caused by the pandemic our identity theft inventories have increased dramatically and on average it is taking us 430 days to resolve identity theft cases. The IRS takes identity theft seriously and is committed to resolving identity theft cases as quickly as possible and are taking steps to reduce this timeframe. You will receive notification once your case has been resolved."

(8) If you are unable to assist the taxpayer by responding to their questions and concerns as it relates to the open IDTVA case, use the IDTVA Employee Lookup tool to find the controlling IDTVA employee’s contact information. Provide the taxpayer with the IDTVA toll-free number (855-343-0057) or IDTVA International telephone number (267-941-1000), IDTVA’s employee’s name, six-digit extension and Tour of Duty (TOD), and availability based on the taxpayer’s time zone.
Advise the taxpayer of the following:

• "If you receive the employee’s voice mail, leave a brief message to identify yourself and provide your telephone number. Your call will be returned within five (5) business-days. The five business-days will begin the day after the message was left".

• "If you do not receive a call back within five (5) business-days, call back on the identify theft toll-free number (800-908-4490) and advise the IRS employee answering the call that you had left a message for the assigned employee and have not received a call back within five business-days. That employee will follow-up on the call back request."

(9) After you have provided the information above to the taxpayer on their open or closed case, including sending a secure email or referral, you must update AMS to document the call and the information the taxpayer provides:

• The letter or notice (example: Letter 4674C/4674SP, Letter 4675C/4675SP, Letter 5064C or CP 01C or CP 01C (SP) etc.) the taxpayer is inquiring about.

• Document the DLN of the return the caller authenticated if the tax year/module in question contains multiple returns.

• A telephone number(s) where the taxpayer can be reached and the best time for the IDTVA employee to contact them.

• The date the caller filed the tax return and the amount of refund expected (when applicable).

• Include other pertinent information filed on the return that will assist the IDTVA employee in resolving the case.

  Example: If the TIN was stolen and used on a fraudulent return or the refund amount they received is not what they were expecting.

  Note: An AMS narrative must be entered if a secure email is issued: "Secure email sent."

(1) If a taxpayer calls and indicates they have not received a call back within five business-days:

• Try to answer the taxpayer’s questions.

• Research and verify through AMS the call and contact information (employee’s name, extension and TOD) was provided to the taxpayer and at least five business-days has passed since the day after the taxpayer left a message requesting a call back.

  Example: A taxpayer calls on a Monday and leaves a message on IDTVA employee Mr. Smith’s extension, requesting a call back. The five business-days starts the day after the message is left which is Tuesday. The taxpayer would need to wait until the following Monday before stating they did not receive a call back.

• Search AMS for indications the IDTVA employee attempted to contact the taxpayer. If the employee has attempted contact, advise the taxpayer of those attempts and of any action the employee may have taken, such as sending the TP a letter or similar closing actions.

(2) If you are unable to assist the taxpayer, advise the taxpayer that you will follow-up to have their call returned within two business-days.

(3) Use the IDTVA Employee Lookup tool to find the controlling IDTVA employee's contact information. Issue a secure email to the employee and their manager, with a copy (CC) to the assigned P&A analyst. Advise them the call must be returned no later than the next business-day.

(1) Refer to IRM 21.5.6, Freeze Codes, for guidance specific to freeze codes.

(1) For most calls, refer to the subsections under IRM 21.4, Refund Inquiries. However, if research of the taxpayer’s account shows a systemic true duplicate condition along with an indication of an external data breach (TC 976, TC 971 AC 142, TC 971 AC 123 PREPARER CONTACT and/or a TC 971 AC 125), see IRM 25.23.12.4.4.1 for guidance on how to complete a Form e-4442.

(2) If the taxpayer’s call is regarding their Economic Impact Payment (EIP), research the account to confirm the issuance of an EIP. See IRM 21.6.3.4.2.13.2, Economic Impact Payments – Refund Inquiries.

(1) Refer to IRM 21.2.3.5.8, Transcripts and Identity Theft, for guidance specific to requests involving identity theft. If the taxpayer is calling for the status of their transcript request, Form 4506, Request for Copy of Tax Return, or Form 4506-F, Identity Theft Victims Request for Copy of Fraudulent Tax Return, and received the Form 14611, RAIVS/IVES IPSU, from the RAVIS unit, also refer to IRMIRM 21.3.6.4.3.2, Return Copy Procedures and Identity Theft for additional guidance.

(1) Refer to IRM 21.5.5, Unpostables, for guidance specific to unpostable transactions.

(1) For calls related to a balance due issue on a closed identity theft issue see IRM 5.19.21.2.1, Identity Theft Claim.

(2) For calls related to a balance due issue on an open IDTVA control, see IRM 25.23.12.4.1, Telephone Inquiries Regarding Identity Theft Victim Assistance (IDTVA) Tax-Related Cases, paragraphs (5), (6), (7) and (8).

(1) Refer toIRM 10.5.4.4.7.1, Handling Inquiries About IM Data Breach Notification Letters, for guidance specific to request involving Letter 4281C. Questions regarding the content of IRM 10.5.4, Incident Management Program, should be directed to that IRM owner.

(1) Effective October 1, 2022 the Identity Theft Assistance Request (ITAR) inventory program is obsolete. AM IDTVA will no longer be accepting ITAR e4442s. See IRM 21.3.5.4.1, When to Prepare a Referral, to determine if an e4442 is required based on a specific topic.

(1) The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) was signed into law on March 27, 2020. IRC 6428 provides eligible individuals with a recovery rebate credit (RRC) for tax year 2020 that taxpayers may receive as an advance payment. Advance payments of the RRC are referred to as an Economic Impact Payments (EIPs). EIP 1 was required to be paid on or before December 31, 2020. An eligible individual who did not receive EIP 1 before that date would need to claim the amount to which they are entitled as an RRC on their tax year 2020 return.

(2) A second Economic Impact Payment was included in the Consolidated Appropriations Act, 2021 that was signed into law on December 27, 2020. This increased the Recovery Rebate Credit for the tax year 2020 that taxpayers may receive also as an advance payment. EIP 2 was required to be paid on or before January 15, 2021. An eligible individual who did not receive EIP 2 before that date would need to claim the amount to which they are entitled as an RRC on their tax year 2020 return.

(3) The American Rescue Plan Act of 2021 was signed into law on March 11, 2021. It provides eligible individuals with a recovery rebate credit for tax year 2021 that taxpayers may receive as an advance payment Economic Impact Payment. EIP 3 was required to be paid on or before December 31, 2021. An eligible individual who did not receive EIP 3 before that date would need to claim the amount to which they are entitled as an RRC on their tax year 2021 return.

(4) Individuals may call the IRS to report their TIN has been misused to obtain the Economic Impact Payments. All toll-free employees receiving calls should continue to follow basic required authentication procedures using the IAT Disclosure tool to assist callers and prevent unauthorized disclosure of taxpayer information whenever it is necessary to access a taxpayer’s account. When the IAT Disclosure tool alerts the users to account conditions where identity theft is a factor/suspected, documented, or the account involves multiple entities, mixed periods, cases involving open IDT related transactions, MFT 32 accounts, open identity theft controls, etc., additional authentication must be completed before disclosing information. See IRM 21.1.3.2.4, Additional Taxpayer Authentication, for high-risk authentication procedures.

(5) Guidance should be provided to these individuals identifying themselves or their dependent as a potential victim of tax-related identity theft. This guidance will assist the taxpayer in protecting their identity. Refer to IRM 25.23.12.2(4), Identity Theft Telephone General Guidance.

(6) If the taxpayer’s call is regarding any or all of their Economic Impact Payments (EIP) and they are claiming to be a victim of identity theft, research to determine if a return is on file and the EIPs were issued. If your research determines EIPs were issued and the taxpayer is claiming the return on file was a fraudulent return and they did not receive their EIPs, advise the taxpayer they should submit a claim using Form 14039, Identity Theft Affidavit, when they allege they are victims of tax-related identity theft. See IRM 25.23.2.3, Identity Theft Claims - General Guidelines.
If the account research determines no EIPs were issued due to ineligibility, explain to the taxpayer how EIPs are determined. Example: Reason Code (RC) 201 No payment due to the taxpayer being claimed on another return. See IRM 25.23.4.20.1, Economic Impact Payment (EIP) - Account Research. If the taxpayer insist, after the explanation, that a fraud was committed using their personally identifiable information without their authority; refer to IRM 25.23.12.2 (4), Identity Theft Telephone General Guidance. Provide guidance to the taxpayer including actions to take to protect their identity.

(7) If your research confirms the taxpayer’s Economic Impact Payment (EIP) was issued to the taxpayer’s bank account or mailed to the taxpayer’s address of record as a paper check and the taxpayer did not receive it, follow procedures in IRM 21.4.2.4, Refund Trace Actions, to locate and trace a lost, stolen, or misplaced payment. If you identify a TC 971 AC 199 with a miscellaneous field "BFS DEBIT" dated May 22, 2020, "BFS DEBIT II" dated January 6, 2021, or BFS DEBIT 2021A dated March 26, 2021 on the entity module, this indicates a Pre-paid debit card(s) was issued for the refund(s). The EIP card is sponsored by the Bureau of Fiscal Service (BFS), managed by Money Network Financial, LLC, and issued by Treasury’s financial agent, Metabank. Do not initiate a refund trace on debit card. If the credit has not been returned to the account (TC 841 or TC 740), advise the taxpayer to contact Metabank at 800-240-8100 (select language, then option 2 for main menu, then enter the last six digits of the Social Security number of the person who is listed first on the tax return, or at eipcard.com. For more information see IRM 21.6.3.4.2.13.2, Economic Impact Payments – Refund Inquiries and follow any procedures that may apply. For all other refund inquiries such as returned refunds, family disputes, or erroneous refund, etc., see the appropriate section of IRM 21.4, Refund Inquiries.

(8) Research to determine if the taxpayer’s account has a TC 971 AC 199 miscellaneous field that shows a bank account number followed by the letters “EF” on the taxpayer’s entity and the taxpayer claims that they did not file a current year return, use any IRS.GOV applications to enter their information, or provide the federal government with any direct deposit information to receive benefits. If a TC 971 AC 199 miscellaneous field that shows a bank account number followed by the letters “EF” and the taxpayer claims they never provided any information using the IRS.gov applications or received EIP payments, advise the taxpayer to submit an identity theft claim using Form 14039, Identity Theft Affidavit. Then refer to IRM 21.6.3.4.2.13.2, Economic Impact Payments – Refund Inquiries and follow any procedures that may apply.

(1) The IRS offers a few options for taxpayers or authorized person to apply and obtain an IP PIN. Participating in the IP PIN Program is voluntary for individuals who are not victims of tax-related identity theft. The fastest way for an individual to enroll in the IP PIN Program is using the Get an IP PIN Application online at www.irs.gov/ippin. See IRM 25.23.2.9.1, Participating in the IP PIN Program.

(2) When a taxpayer calls to inquire about the IP PIN paper application process, employees will:

• Advise the taxpayer a Form 15227, Application for an Identity Protection Personal Identification Number (IP PIN), is required. Form 15227 is available online for taxpayers or they may call to request a copy at 800-829-3676. Information is also available on line: IRS Forms.

• If the taxpayer prefers to view the information online for how the IP PIN paper process works, advise the taxpayer the information can be found on the IRS website at www.irs.gov. Advise the taxpayer to search using key words “IP PIN” or “Form 15227” for a list of options available to apply for an IP PIN including the Form 15227 IP PIN paper process instructions.

• If the taxpayer does not have access to the internet or prefers to obtain the information over the phone, verbally provide the taxpayer with the filing requirements for submitting Form 15227 provide the toll-free number they can call and order the form; 800-829-3676.

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• Explain the form can be mailed or faxed (not both) and then provide the centralized address or fax number listed under the Instruction section of Form 15227.

  Note:

  Where to mail Form 15227	Where to fax Form 15227
  If submitting Form 15227 by mail: Department of the Treasury, IRS Fresno, CA 93888-0025 If using a private delivery service (FedEx or UPS), provide the following street address: Department of the Treasury, IRS 3211 S Northpointe Dr. Fresno, CA 93725	If submitting Form 15227 by fax: Include a cover sheet marked ‘Confidential’ Fax to the toll-free number 855-807-5720

• Advise the taxpayer our online services Do Not provide information on the status of their Form 15227 application. Provide taxpayers with a realistic expectation of the time frame for resolution of their application. Apologize to the taxpayer for the length of time required to process their request. Suggested language is: Most cases are resolved in 120 days or less but due to extenuating circumstances caused by the pandemic our inventories have increased dramatically. On average it is taking us 430 days to process some applications. We are committed to processing your application as quickly as possible and are taking steps to reduce this timeframe.

• Explain to the taxpayer once they have been approved to receive an IP PIN using the Form 15227 process they will receive two notices, a 4403C Letter confirming approval of their application and a Notice CP01A containing their IP PIN, in the next 4 to 6 weeks.

• Answer any additional questions raised by the taxpayer; do not refer the taxpayer to a different toll-free number.

(3) When an individual calls and indicates they have applied for an IP PIN using Form 15227 and they are requesting a status update, employees will:

• Perform authentication including additional authentication of the caller as required using the IAT Disclosure Tool, see IRM 25.23.12.2, Identity Theft Telephone General Guidance, for additional disclosure guidance for dependent related IP PIN inquiries.

• Research and verify through AMS that the application was received and if any additional information was requested from the requestor. If no information is available, then advise the taxpayer to allow at least 120 days from the date they mailed/faxed their Form 15227. Apologize to the requestor and provide with a realistic expectation of the time frame for resolution of their application. Suggested language is: Most cases are resolved in 120 days or less but due to extenuating circumstances caused by the pandemic our inventories have increased dramatically. On average it is taking us 430 days to process some applications. We take identity theft seriously and are committed to processing your application as quickly as possible and are taking steps to reduce this timeframe.

• Research AMS for indications the IDTVA employee attempted to contact the taxpayer. If the employee has attempted contact, advise the taxpayer of the attempts, using the IDTVA Employee Lookup tool to provide IDTVA employee’s contact information, advise the taxpayer they will be receiving an acknowledgement letter via mail, and request the best time for a call back. Enter the information obtained on AMS.

• Attempt to answer the taxpayer’s questions.

(4) If you are unable to assist the taxpayer, use the IDTVA Employee Lookup tool to find the controlling IDTVA employee’s contact information. Verify with the taxpayer they have the correct name and extension for the controlling IDTVA employee. Recommend they try calling the number again. Issue a secure email to the employee and their manager including a copy (cc) to the assigned P&A Analyst. In the email, advise the employee that a return call to the requestor (applicant) must be returned no later than the next business day.

(5) Advise the requestor you have sent a follow-up email to the assigned employee to have their call returned within two (2) business days.

(6) If the identity theft case is closed, you may provide updated information related to their application for an IP PIN to the TIN owner or authorized representative (e.g., Form 8812 Tax Information Authorization or Form 2848 Power of Attorney and Declaration of Representative) utilizing normal procedures.

• If an IP PIN was provided to the TIN owner as requested, it can usually be identified by the following transaction(s) on IDRS via CC ENMOD and/or CC IMFOLE:
  A posted TC 971 AC 528 and,
  A Letter 4403C was issued to the taxpayer using Required Letter Scenarios 15 in IRM Exhibit 25.23.3-2, Identity Protection Personal Identification Number Paper Application Scenarios for the 4403C and 4403SP Letter.

• If an IP PIN was denied, it can be identified by the following:
  A Letter 4403C was issued to the taxpayer using any of the following Required Letter Scenarios 2, 3, 4, 5, 6, 8, 12, or 13 in IRM Exhibit 25.23.3-2, Identity Protection Personal Identification Number Paper Application Scenarios for the 4403C and 4403SP Letter.

(7) Document call and all actions taken on individuals account on AMS or CII case notes. Case actions on CII systemically post a note to AMS. See IRM 25.23.2.3.4, Required Case and History Notes.

(1) Individuals may call the IRS to request an appointment in an effort to obtain an IP PIN. Complete research must be completed on the TIN provided to determine if the taxpayer is already enrolled in the IP PIN program, if there is an open IDT control or other issues that prevents the individual from receiving one. If there is an open control advise the individual, they must wait until the IDT case is resolved as an IP PIN may be assigned.

(2) For individuals requesting an IP PIN, ask if they attempted to use any of the alternative options available to obtain an IP PIN.

(3) Advise the individual what forms of identification and/or documentation are required when applying for an IP PIN in person at the TAC:

(4) Document call and all actions taken on individuals account on AMS or CII case notes. Case actions on CII systemically post a note to AMS. See IRM 25.23.2.3.4, Required Case and History Notes.