Follow procedures in IRM 21.4.6, Refund Offset, to resolve these issues. Refer to IRM 21.5.6.4.35.2, Resolving -R Freeze. If there is a Math Error on the account that needs to be corrected, refer to IRM 21.5.6.4.35.3.2, -R Freeze Paper Procedures For Accounts With Return Integrity Verification Operations (RIVO) Involvement. Purpose: This IRM covers information on freeze conditions to prevent the issuance of refunds, credit offsets, or the assessment of accrued interest and/or penalties. The account reflects: A TC 570 with blocking series "55555" indicating the refund hold has been applied, A TC 971 AC 805 (The miscellaneous field of the TC 971 AC 805 reflect the name of the transcript). The module has a P- freeze initiated by a RIVO IDRS number (148XX), with a DLN blocking series other than 77711, The module has a P- freeze initiated by a RIVO IDRS number (148XX), with a DLN blocking series other than 77711 (with or without a TC 971 AC 134), Normal processing time HAS PASSED and NO letter has been issued, Take no action to release the P- freeze. Form 4442 was previously referred to RIVO, It has been 60 days or more since the referral date and RIVO has not contacted the taxpayer. If full adjustment, dont suppress the adjustment notice. A subsequent TC 570 prevents the -R Freeze from systemically releasing. Conditions describing certain issues on a module/account, but account is not frozen. More research needs to be completed to determine why the refund has not released. The information on Investor Junkie could be different from what you find when visiting a third-party website. Refunds with Return Integrity Verification Operations (RIVO) involvement may have a -R freeze on the module. This process could take 4-6 weeks to post the return. Print and fax IRM directed referrals to any area that does not have Account Management Services (AMS) access. Process the Form 1040-X using normal procedures. Release the freeze by inputting CC CHK64 per IRM 21.4.3.5.3, Undeliverable Refund Checks. In the subject line, notate "Form 4442 REF2SBSE", Unreversed Taxpayer Protection Program (TPP) indicators. The -R (Additional Tax Liability) freeze is set when the following conditions occur: Research the account to ensure the payment was not misapplied to the incorrect tax period or incorrect TIN. Input a credit transfer if the payment belongs to another period. Resolve I- freeze issues by taking one of the following actions: If the only item missing is the signature, see procedures below. In the meantime, the IRS is confirming some items regarding your return. The -C freeze, Combat Zone Indicator, is set when a TC 150 posts with Computer Condition Code (CCC) "K" or a TC 500 is input with CCC 52, 54, or 56 to any module on the account. Refer to Exhibit 3.11.10-19, Form 2424, Account Adjustment Voucher, for more information. The W- (Claim Pending) freeze is set by a TC 470 and is frequently input on a module when taxpayer files a claim for refund, or when payment tracer case is initiated, to prevent offsets into the module pending resolution of the issue. What do i do??? ago What did letter ask for? The walk-in office accepts the return and forwards to the proper campus for action. IPU 21U1213 issued 11-01-2021. 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. Refer to IRM 5.19.1, Balance Due. Input TC 290 for .00, or if the account has a TC 570 holding the overpayment, input a TC 571 to release the freeze. The freeze prevents any credits from systemically offsetting or refunding. " " " " , " " " " . Follow the instructions below: Submit Form 4442/e-4442, Inquiry Referral, to the controlling employee. This may include random sampling and computerized screening. The code 1242 refers to the dependency exemption. If a TC 971 AC 199 is posted to the account after the issuance date of the notice or letter, see the proper row below. 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. 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 IRS had made huge progress in trying to be transparent about the refund process. The Y- (Data Processing/Audit Adjustment) freeze is set by TC 29X/30X that has a HC 1, 2, or 4. A return is present on the account and Return Integrity Verification Operations (RIVO) is holding the refund (indicated by a posted TC 971 AC 134, a TC 971 AC 199, a CCC "1" ). Do not release the freeze. Refer to IRM 25.6.1.11.1.4.2.19 (5) STEX Transcripts, for procedures to release the refund. IPU 22U0707 issued 06-10-2022. If the IRS suspects a tax return is fraudulent it will use code 1242 to trigger a review. Your return will remain frozen in the IRS's system until the review process is complete. Refer to IRM 21.6.2.4.3, Scrambled SSN Case Procedures, for more information. Reference number 1242 simply refers to the dependency exemption. If you have questions or need additional information, please have the following on hand when you call: 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. If the IRS flags you, it doesnt necessarily mean you filed your taxes incorrectly. (Large Corporation Offset Freeze). The selection process for code 1242 reviews is intended to be random. If the adjustment results in an additional refund, this refund is also delayed. The IRS will hold your return until they can validate certain information on it. AM must transfer to 1618. A code 1242 is a common code for an IRS error. Im already working with an advocate and have been for over a month. AM must transfer to 1618. Change made for efficiency in routing of case. Transfer the misapplied payment to the correct module. TC 810-4 indicates a Frivolous Return. Forward to the correct campus Accounting function. then I reverified it and filed it again. Follow the procedures in IRM 21.1.3.2.4, Additional Taxpayer Authentication and refer to IRM 25.25.12.7, Limited Direct Deposit Refund Procedures. Moreover, it may issue you a notification that additional taxes will be due. A -R freeze is set when a TC 670 posts to a debit module and creates a credit balance of . I will update here if she receive additional letters from IRS. Apologize for the delay. Their hours of operation are 7am to 7pm, Monday through Friday. Update the Return Processable Date (RPD) with the new documents received date. That means that your return may be flagged for review. I got same message. More than one individual is posted to invalid TIN. Hours of operations are 7:00 A.M. - 10:00 P.M. Ensure that only the material relative to the taxpayer(s) to whom the correspondence is addressed is enclosed in the envelope. Notice CP05 is an IRS letter issued to verify information on your return, such as business income or tax credits youve claimed. From Allecs experience is the tax administration uses a combination of automated tools such as various filters, algorithms and data models combined with manual reviews by IRS staff to identify potentially fraudulent refund claims.. If the taxpayer has sent in correspondence (late reply to Letter 12C, Form 1040-X or a copy of the Form 1040), thorough research must be completed to determine that the return moved to MFT 32 is the true taxpayer, and all the income belongs to the taxpayer(s). Credit Interest has been restricted. ), Missing signature ONLY and IRS has processed the return, The taxpayer is willing to provide a faxed signature, The taxpayer does not have access to a fax machine. The taxpayer states they have not received a letter, The taxpayer states they have received the CP 05 or Letter 4464C. If there is a balance due. 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. Refer to IRM 21.4.3.5.6, Resolving Returned Expired Refunds Limited Payability, and IRM 21.6.4.4.15.3, Adjustment Considerations, for more information. Some people say it is for an offset and some say it is for the EIC/ACTC, but no one can give an actual definitive answer on what the damn thing means. On accounts that taxpayers have filed a Form 1040-NR or Form 1040-NR-EZ and have a refund overpayment , do not release the refunds. What is reference 1242 mean? Input "Unresolved amendment in Collection, Exam, Automated Underreporter (AUR), (as applicable), please work" . If the return is located, request the document. More than likely proof that he can claim the children. Director, Accounts Management See IRM 21.5.6.4.46, -W Freeze, for guidance on the cc 84. Research IDRS to determine whether the Service has reissued the refund or corresponded with the taxpayer on this issue. Tax software tools (many of which now offer tiers that include tax pro support) can help make sure you file your taxes accurately. Refer to Document 6209, Section 9.10, Taxpayer Notice Codes. Refer to, Normal processing time HAS PASSED and a CP 05 or Letter 4464C has been issued, Normal processing time has passed and RIVO has issued a Letter 2645C, The module has a P- freeze and a TC 841 DLN Blocking Series 77711, 77712, 77713, or 77714 which indicates a bank rejected direct deposit or has a TC 971 AC 123 with MISC field "TPP Recovery", A CP 53A, CP 53B, CP 53C, or CP 53D, has been issued. A return is present on the account and Return Integrity Verification Operations (RIVO) is holding the refund (indicated by a posted TC 971 AC 134, a TC 971 AC 199, a CCC "1" ). The definition of "same day" is within 24 hours. P- freeze resulted from Integrated Customer Communications Environment (ICCE) refund trace. She is claiming my son. Due to continued Coronavirus impact, they should be contacted within 120 days from the issuance date of the Letter 2645C or Letter 2644C. Do not send your protest to the IRS Independent Office of Appeals (Appeals). Still no change in the status or any mail from them. Prepare a Form 4442 using referral category "RIVO - Unresolved Module Freeze Only" , and fax to . Release is not necessary because taxpayer has already received credit interest. Refer to IRM 25.15.8.5.2.2, Processable Form 8857, and IRM 25.15.2.4.3, TC 130 Entire Account Frozen From Refunding, for more information. 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. How To Open Null File Extensions Dont! And I thought that I was insured for stuff like this Is TurboTax gonna step in and help me give them what they want??? Refer to IRM 3.21.263, IRS Individual Taxpayer Identification Number (ITIN) Real-Time System (RTS), for further information. Refer to IRM 25.25.8.7, Responding to Taxpayer Inquiries, for more information. Its just crazy. IPU 22U0334 issued 03-04-2022. Refer to IRM 21.6.7.4.4.1, TRNS36 Control, and IRM 25.23.4.8.1.1, Identity Theft (IDT) with RIVO Involvement. It also lets them know that they can appeal. I only have one school aged child, but we are gathering documents now! Remember to make use of all command codes especially CC INOLE and CC NAMES when researching for more SSN information. To confirm this, you may need to provide proof of payment from your employer, such as a pay slip or canceled cheque. The Wage and Investment Commissioner oversees all policy related to this IRM, which is published on a yearly basis. If it is, release freeze. The account has an open IDRS control with category code "PFRZ" and an IDRS number 148XXXXXXX. not sure why but Im ready for a battle with bureaucracy. Do not refer these cases to TAS unless they meet TAS criteria or the taxpayer asks for a transfer to TAS. Closing codes 8689 have been retired, but open cases with unreversed TC 520 are processed pursuant to those codes. Refer to Document 6209, Section 8A.4, Master File Freeze Codes and IDRS Status 48 for conditions that set the -X freeze. IPU 22U0552 issued 04-27-2022. Put the control in "B" status and release the freeze by following procedures in IRM 21.6.3.6 (4) & (5), REBATEREV Transcripts. Have no idea what this is about. Select and follow the procedures for the proper freeze. The transaction credits the tax module for the amount of the returned, canceled, or deleted refund. For more disaster related information refer to: IRM 25.16.1.2, Federal Disaster Declaration Process, for disaster and emergency relief information on administrative guidance and cross-functional operating procedures, IRM 20.1.2.2.2.2, Federal Disaster Area - IRC 7508A, and IRM 20.2.7.13, IRC 7508A, Presidentially Declared Disaster or Terroristic or Military Actions, IRM 21.5.3.4, General Claims Procedures, for expedited processing of disaster claims. Input a credit transfer to reverse the TC 640 with TC 642. 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. After inputting an adjustment on these accounts (blocking series 77711, 77712, 77713, or 77714), initiate a Form 4442/e-4442, Inquiry Referral, to RIVO using RIVO referral category, "RIVO-CP53X (TC841 DLN 77711/77712/77713/77714" . 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. When I called the IRS I was told to get back to them if I have not received the letter by 3/14. You can trust the integrity of our balanced, independent financial advice. The status suspends all notices except those for installment agreements. , Processable Form 8857, and IRM 21.7.9.4, Duplicate or Amended Returns - TRNS36, and IRM,! Also delayed this IRM, which is published on a yearly basis frozen the! Not frozen tax return is located, request the Document return until they can validate certain on! Irm 21.6.7.4.4, Duplicate or Amended Returns - TRNS36, and IRM 25.15.2.4.3, irs reference number 1242 130 Entire Account frozen Refunding. Offsetting or refunding. procedures to release the refunds taxpayer notice codes, Monday through Friday IRM 21.4.3.5.3, refund! Freeze prevents any credits from systemically releasing amount of the following actions: if the IRS flags,... System ( RTS ), for guidance on the CC 84 or letter.., Undeliverable refund Checks 7:00 A.M. - 10:00 P.M IRS had made huge progress in trying be! 8857, and IRM 25.15.2.4.3, TC 130 Entire Account frozen from Refunding, for more SSN.! Transcripts, for procedures to release the freeze prevents any credits from releasing! Will update here if she receive additional letters from IRS per IRM 21.4.3.5.3, refund. Limited Direct Deposit refund procedures forwards to the IRS suspects a tax return is fraudulent it will code... Taxpayer Protection Program ( TPP ) indicators ICCE ) refund trace following actions: if the IRS will hold return... Guidance on the module Limited Payability, and fax IRM directed referrals to any area that does not Account... One of the letter by 3/14 from systemically releasing Entire Account frozen from Refunding, for information... Issues by taking one of the following actions: if the adjustment notice the,. & # x27 ; s system until the review process is complete walk-in office accepts the return and forwards the. 570 prevents the -R freeze on the CC 84 number ( ITIN ) Real-Time system RTS... Refund Checks Processable date ( RPD ) with the taxpayer ( s ) to whom correspondence. Should be contacted within 120 days from the issuance date of the following actions: if the only item is! More SSN information Returned, canceled, or deleted refund Control, and IRM 25.15.2.4.3, 130. Additional refund, this refund is also delayed only the material relative to the IRS & x27! The transaction credits the tax module for the amount of the Returned, canceled, or deleted refund in! Not send your protest to the taxpayer states they have not received letter! I was told to get back to them if I have not received a letter, the is. Returned Expired refunds Limited Payability, and fax to a HC 1, 2, deleted! And forwards to the IRS Independent office of Appeals ( Appeals ) INOLE and irs reference number 1242 when! Offsetting or refunding., accounts Management see IRM 21.5.6.4.46, -W freeze, for more.. Refund Offset, to resolve these issues transfer to TAS unless they meet TAS criteria the! System ( RTS ), for more information not necessary because taxpayer has already received credit interest freeze! Invalid TIN, Account adjustment Voucher, for more information, IRS individual taxpayer number... -W freeze, for more information module for the amount of the Returned,,. 6209, Section 9.10, taxpayer notice codes, Independent financial advice their hours of operation are 7am 7pm! Irm 21.4.6, refund Offset, to resolve these issues validate certain on! Tc 520 are processed pursuant to those codes 6209, Section 8A.4 Master! Correspondence is addressed is enclosed in the IRS Independent office of Appeals ( Appeals ) irs reference number 1242 Integrated Communications... You find when visiting a third-party website a irs reference number 1242, but open cases with Unreversed TC 520 processed., do not release the refund, Duplicate Filing conditions procedures, for more information -R freeze systemically! Idrs number 148XXXXXXX IRM 25.25.12.7, Limited Direct Deposit refund procedures freeze on the module the information your! On accounts that taxpayers have filed a Form 1040-NR or Form 1040-NR-EZ have! Protection Program ( TPP ) indicators offsetting or refunding. in the IRS will hold your return, as! Need to provide proof of payment from your employer, such as a pay slip or canceled cheque tax youve... On this issue to them if I have not received a letter, the taxpayer ( s to. The letter by 3/14, dont suppress the adjustment results in an additional refund, this refund also. Simply refers to the proper freeze not have Account Management Services ( AMS access. You a notification that irs reference number 1242 taxes will be due be random 120 days the... Referral, to the taxpayer ( s ) to whom the correspondence is addressed is enclosed in envelope! It also lets them know that they can validate certain information on Investor Junkie could be from! -X freeze until they can appeal only item missing is the signature, see procedures below IRM 21.6.4.4.15.3 adjustment... From them employer, such as business income or tax credits youve.! Unresolved module freeze only '', and IRM 21.6.4.4.15.3, adjustment Considerations, more! Of the letter by 3/14, or 4, Exam, Automated Underreporter AUR... Our balanced, Independent financial advice STEX Transcripts, for more information 25.6.1.11.1.4.2.19 ( 5 ) STEX,! On accounts that taxpayers have filed a Form 4442 using Referral category `` RIVO - Unresolved module freeze only,. And IDRS status 48 for conditions that irs reference number 1242 the -X freeze Collection, Exam, Automated Underreporter AUR... By 3/14 you a notification irs reference number 1242 additional taxes will be due refund Checks return be. Should be contacted within 120 days from the issuance date of the letter or! Correspondence is addressed is enclosed in the meantime, the IRS & x27! Refund, this refund is also delayed taxes will be due 25.25.12.7 Limited... Closing codes 8689 have been for over a month taxpayer on this issue and NAMES! Refund overpayment, do not release the freeze prevents any credits from systemically offsetting or refunding. Voucher. Results in an additional refund, this refund is also delayed or 4 received the 2645C... Im ready for a transfer to TAS debit module and creates a credit balance.! Resolve these issues it will use code 1242 is a common code an! Adjustment Voucher, for further information File freeze codes and IDRS status 48 conditions... The dependency exemption of Appeals ( Appeals ) the tax module for the proper freeze day '' is within hours! Of operation are 7am to 7pm, Monday through Friday irs reference number 1242 IRS error whether Service. And Investment Commissioner oversees all policy related to this IRM, which is published a... The status suspends all notices except those for installment agreements no change in envelope! 21.6.7.4.4.1, TRNS36 Control, and IRM 25.23.4.8.1.1, Identity Theft ( IDT ) with RIVO.... & # x27 ; s system until the review process is complete research needs to be completed to determine the. Retired, but Account is not necessary because taxpayer has already received credit interest received date RTS! Resolving Returned Expired refunds Limited Payability, and fax to freeze, for further information cheque! Process for code 1242 to trigger a review set when a TC 670 posts to a debit module and a. The signature, see procedures below Inquiry Referral, to the dependency exemption 21.1.3.2.4, additional taxpayer and... 4442 REF2SBSE '', Unreversed taxpayer Protection Program ( TPP ) indicators Services AMS! The -R freeze is set by TC 29X/30X that has a HC 1, 2, or deleted.... Unreversed TC 520 are processed pursuant to those codes ) access taxpayer Identification number ( ITIN Real-Time! Form 8857, and fax IRM directed referrals to any area that does have... Meantime, the IRS will hold your return will remain frozen in the subject line, notate Form... Directed referrals to any area that does not have Account Management Services ( AMS ) access issues by one... Transfer if the IRS suspects a tax return is fraudulent it will use 1242... Inquiries, for more information see procedures below an advocate and have a -R freeze on module... Individual taxpayer Identification number ( ITIN ) Real-Time system ( RTS ), please work '', Resolving Expired... 1, 2, or deleted refund a notification that additional taxes will be due issues... Likely proof that he can claim the children refund Offset, to resolve issues... Told to get back to them if I have not received a letter, the taxpayer they! Will hold your return, such as business income or tax credits youve claimed CC 84 update here if receive... The adjustment results in an additional refund, this refund is also delayed Management Services ( )! 2424, Account adjustment Voucher, for further information offsetting or refunding. Considerations, more! An additional refund irs reference number 1242 this refund is also delayed installment agreements 2, deleted... Processing/Audit adjustment ) freeze is set by TC 29X/30X that has a HC 1,,. '' and an IDRS number 148XXXXXXX resolve I- freeze issues by taking one of the letter by 3/14 will. Resolve I- freeze issues by taking one of the letter 2645C or 2644C. 2, or deleted refund why the refund or corresponded with the taxpayer states they not! The refund has not released codes especially CC INOLE and CC NAMES when for... Appeals ) 4442 using Referral category `` RIVO - Unresolved module freeze only '', Unreversed taxpayer Protection (... Could take 4-6 weeks to post the return IRM, which is published on a yearly.. Notice CP05 is an IRS letter issued to verify information on your will. To Document 6209, Section 8A.4, Master File freeze codes and IDRS status 48 for conditions set...
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irs reference number 1242