If you believe you fit the qualifications for an appeal, you may request one by submitting a written protest. IPU 22U0408 issued 03-18-2022. See IRM 21.5.6.4.46, -W Freeze, for guidance on the cc 84. Taxpayers must include their taxpayer identification number (TIN) and tax period on each page of their response. The Service accepts electronic credit card payments for both IMF and BMF return series. Seize a Competitive Advantage Or Don't Compete! If you DO receive an IRS CP05 Notice, these steps will help quickly resolve issues raised. If you identify a G- freeze case while staffing the AM toll-free telephone line, and the inquiry requires manual computation of penalty, prepare Form 4442/e-4442, Inquiry Referral, and route it to the Campus AM paper function within your directorate. A -R freeze is set when a multiple (DUPTIN) filing condition occurs. The -Y (Offer in Compromise) freeze is set by TC 480 when systemically uploaded through the Automated Offer in Compromise Program (AOIC) located in Brookhaven Customer Service Center (BCSC) or Memphis Customer Service Center (MCSC); or by Exam and Appeals located in the Area Offices, at the time the taxpayers offer is considered processable. Privacy Policy. Doctor notes, a letter from theyre school birth certificates. Change made due to Counsel recommendation. IPU 21U1316 issued 12-07-2021. It also lets them know that they can appeal. I Havent had that situation, but it looks like they need more info. If taxpayer filed a Form W-7, Application for IRS Individual Taxpayer Identification Number, with their return, see IRM 3.21.263.8.4, Refund Inquiries Involving ITIN Issues. IRS Code 1121 What Does It Mean The Internal Revenue Service reference code 1121 means that your tax return is being reviewed. Refer to IRM 21.6.3.4.2.2.1, Withholding Adjustments. Change made to provide direction and to eliminate personal inventory creation for cases not being worked in a prompt manner. Refer to IRM 3.12.179, Individual Master File (IMF), Payer Master File (PMF) Unpostable Resolution, for unpostable procedures. When I called the IRS I was told to get back to them if I have not received the letter by 3/14. Contact information can be found on SERP at Field Insolvency Liaisons. For more information, refer to IRM 5.19.1.5.2.1, Contacts Regarding Insolvency Issues, or for Individual Master File (IMF) accounts refer to IRM 5.19.1.5.2, Insolvency Issues. Wage and Investment Division. Should receive a letter from the IRS within 30 days requesting what additional info they need. What is reference 1242 mean? Did a general Google Search on the reference number and there are too many conflicting statements on what it actually means. If the TC 841 has a blocking series of 77711, 77712, 77713, or 77714, the adjustment doesnt release the refund. court documents if custody is an issue. Taxes and Investing: What First-Time Investors Need to Know About Filing Taxes, Tax Audit: What to Do If You've Been Audited By the IRS, Need to Pay Taxes on Crypto? Instruct taxpayer/caller to file Form 8822, Change of Address. This article is a guide to what IRS reference number 1242 is and what to do if your tax return is marked for review. Follow procedures in IRM 21.5.6.4.35.2, Resolving -R Freeze, for resolution. Change made to eliminate unnecessary transcripts from generating related to an unresolved E- freeze. They can also help you prepare for an audit if your review turns up something the IRS decides to investigate further. If no TPP indicators refer to IRM 21.5.6.4.9, E- Freeze. The mail service here is horrible and I am worried I wont receive the letter. Determine who the excess credits belong to. Taxpayer contends the return is timely filed, A return is filed claiming more estimated tax credits than are available, A return showing a married filing separate or single filing status is filed by a taxpayer who has an outstanding liability on some previous years joint return (This can also happen in reverse, see (1) above) or the primary SSN on a joint return is the secondary SSN on a prior year return that has an outstanding liability, A TC 470 cc 97 posts; freezes entire account (all modules) from offset in or out. Refer to IRM 25.15.1.6, Form 8857, Request for Innocent Spouse Relief, for more information. Complete thorough research of the account and modules to identify a -W (Litigations) freeze status. Using the zip code the caller provided, research the S and O freeze columns to determine which freeze needs to be input, If the zip code is located under the -O freeze the CSR refer to IRM 21.5.6.4.30, -O Freeze, for more information on inputting the TC 971 AC 087, If the zip code is located under the -S freeze, input the TC 971 AC 688. Im claiming my grandchildren which caused audit. Complete Form 4442/e-4442, Inquiry Referral, and route to the Campus AM paper function within your directorate. How To Open Null File Extensions Dont Do It! Notify the taxpayer if the debit condition is correct. Verbally provide the guidance in the CP 05 or Letter 4464C, as appropriate. TC 570 posts in the same cycle as the TC 150, An open return delinquency notice or investigation on a prior year (but not more than 6 years) holds individual income tax refunds and credit elects when a current year return is filed with the established refund amount in IRM 25.12.1.2 (2), How to Identify Delinquent Return Refund Hold, TC 570 with TC 971 AC 151 (indicates multiple TIN filing condition), TC 570 with a block series "55555" , and a TC 971 AC 804 and/or 805, A REBATEREV transcript generates. For example, Allec says, you might want to ask for help if youre trying to take out credit youre not sure you qualify for, or if You were too aggressive in taking business deductions on your Schedule C, he adds. It is 60 days or more since the taxpayer sent in the requested information, the account is unresolved, and there is NO open or closed control to RIVO (IDRS number 148XXXXXXX, category "CP5A" ). The -X (Manual Refund) freeze is set when one of the following conditions is present: A manual refund is issued (usually for expedite and/or hardship reasons) with no TC 150 posted on the account. 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. Tammy If February 15th falls on a weekend, modules processed daily systemically release on the following business day. This prevents the return from being sent to Submission Processing, Upon receipt of the return, review the account and make the necessary adjustments to release the freeze, If taxpayer does not send in the return in the proper timeframe for the response, input a history item on AMS and close your control. 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. Change made to provide IRM consistency. Stating that they did received my documents and that they have until 6/15/18 to verify information and get back to me . https://www.irs.gov/irm/part21/irm_21-004-001r#idm140292277822768. The P- Freeze (Refund Repayment, Cancellation, or Deletion) is set by the following: A TC 720 (a portion of a refund returned by a financial institution or an erroneous refund repayment), A TC 841 when a taxpayer returns a paper refund check, a bank returns a questionable direct deposit refund, or a refund is stopped prior to issuance. Process the Form 1040-X using normal procedures. The IRS will hold your refund until you confirm the information requested in the CP05 notice. The -F freeze is an advance payment freeze set when a taxpayer submits a payment for a determined deficiency prior to assessment (TC 640). The account contains a TC 766 with Credit Reference Number (CRN) 263 (deferred amount) and a TC 971 AC 114 (total net tax liability under section 965). in Mand On irs.gov it states my refund has a code 1242, what does this mean? Policy Owner: The Director of Accounts Management is the policy owner of this IRM. He has extensive market trading expertise in stocks, options, fixed income, commodities and currencies. Send through Submission Processing to be processed requesting a new DLN. EIN reference numbers ( error numbers) that you may encounter include 101, 102, 109, 113, 114, 155, and many more I think this is a part of trump screwing us over. Was this answer helpful? Refer to IRM 21.3.1.7.29, CP 210 Audit/DP Tax Adjustment, and/or Document 6209, Section 8A.4, Master File Freeze Codes and IDRS Status 48. Im claiming my grandkids for first time so I have to send proof of head of household, utilities, mortgage, copy of their birth certificates, also a copy of my daughters birth certificate(which is my daughter) shot records, school records which should include their residence as my address. 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. Use -R freeze Other as the referral type. Prepare a Form 4442/e-4442 to RIVO using the proper category for RIVO and indicate the return needs to be moved back to the MFT 30. Refer to IRM 21.4.1.4(3), Refund Inquiry Response Procedures, for processing timeframes. If anything is needed Ill get a letter, if everything is okay Ill get the remaining later. Transfer the payment to the correct module. The -U freeze (Erroneous Refund Freeze) is set when an erroneous refund is issued to the taxpayer. The Accounts Management Director oversees the instructions to the employees contained in the IRM content. Taxpayers payment posted as a TC 640 after the assessment, Taxpayer does not understand the math error notice. If the subsequent payment is for a penalty, research CC RTVUE for the TC 170 amount. Change made due to procedural changes in RICS. Some of the target customers will soon get a curbside Starbucks. If TAS criteria is not met, apologize to the taxpayer for the delay and advise them to allow another 30 days. Refer to IRM 21.6.7.4.5, Multiple Uses of Taxpayer Identification Numbers - TRNS36F (DUPTIN Filing Condition), for more information and IRM 21.6.7.4.5.2, Telephone Inquiries Regarding TRNS36F. What does it mean when it says to use reference number 1242 when u call. 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