Once infiltrated, Null encrypts various files using the AES-256 algorithm. Working from home? Doing so will only delay the process and may prohibit Appeals from hearing your case. More Info on Tax Advocates, NEWS: Friday Transcript Updates, Corresponding WMR Update Saturday Next Update Calendar, Is your comment held for moderation? Update the Return Processable Date (RPD) with the new documents received date. RIVO initiates Letter 2645C, Interim Letter, on certain accounts when the verification process or referral process has been delayed. 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 the CP 05 or Letter 4464C for an explanation of the review. The refund is under review and the review may take up to 10 weeks, from the date of the letter, to complete. My situation is just the stimulus having to be adjusted from my return they have to do an investigation because its been over a year since I never received my 3rd stimulus. 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 notice advises those taxpayers who reside outside the declared area but whose records, principal place of business, or accountant were inside the declared area to call the Disaster Hotline to self-identify. IRS Phone Number & Contact Information If you receive an EIN reference number that is not listed below, please call the IRS at 800-829-4933. Input TC 971 AC 001 on the incorrect TIN or spouse's SSN module to cross reference the correct TIN. If CC IMFOLE has an unreversed TC 971 AC 524, reverse with a TC 972 AC 524. If not present, advise the taxpayer of an estimated refund date of four to six weeks from the input date of the TC 29X. This section covers the identification and resolution of freeze conditions. The fact that your tax return was chosen for scrutiny could be entirely random. Adjust the account as necessary. If, however, an account has a -K freeze and RIVO indicators, the HC 1 or 4 may have been used to hold the refund because the RIVO issues have not been addressed. 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. We know that managing finances is not easy. If the IRS suspects a tax return is fraudulent it will use code 1242 to trigger a review. If the return was zeroed out by RIVO (the address may have been updated to the service center address), prepare Form 4442/e-4442, Inquiry Referral, to RIVO, using category "RIVO - Complex Issue not ID Theft" . I have 30 days to send in the info . Program Effectiveness: Program effectiveness is measured and controlled through: See the table below for a list of acronyms commonly used in this IRM. If it is, release freeze. Refer taxpayers to TAS when the contact meets TAS Criteria and you can't resolve the taxpayer's issue the same day. Required fields are marked *, Powered byWPDesigned with the Customizr theme. Refer to IRM 21.6.7.4.2.7.1, Mixed Periods, and IRM 21.6.2.4.2, Mixed Entity Procedures. If the open control is not for a CIS case or you do not have access to CIS, initiate a referral to the open control using "Open Control" as the referral type. Research CC AMDISA for the current AIMS status. Do not refer the taxpayer to AQC. If the address provided does not match the address on file, input CC CHK64 using the IAT tool to correct the address and reissue the refund to the new address. TPP activity can be identified as outlined in IRM 25.25.6.1.7, Taxpayer Protection Program Overview. If there is an open control on the account, refer Form 4442/e-4442 to the employee who has the open control. If the taxpayer is calling about the status of their amended return, refer to IRM 21.5.6.4.2, -A Freeze, for amended return processing timeframes. I Got My Refund & The Original Refund Grapevine · Where's My Refund? For cc 72 cases - contact Appeals prior to taking account action. I received this reference # today as well. Follow procedures in IRM 21.6.7.4.2.5, TC 150 Not Located - Duplicate or Amended Return Obtained, for IMF information and IRM 21.7.9.4.10, TRNS 190, Amended Return - No Original Posted, for BMF. We may, however, receive compensation from the issuers of some products mentioned in this article. 1242 Electronic return received more than 3 weeks ago; E Freeze; in review, notice for additional information will be received IRM 21.5.6.4.8, -E Freeze(Source: irs.gov). Toll-free assistors send a Form 4442/e-4442 to the Campus AM paper function within their Directorate. (Annoyingly, however, it can lead to delays in getting your refund). ok, so i filed my taxes and had this same message. Refer to IRM 21.6.7.4.5, Multiple Uses of Taxpayer Identification Numbers - TRNS36F (DUPTIN Filing Condition), for more information. IRS reference number 1242 indicates a discrepancy and the account is frozen pending review of supporting documentation from the taxpayer or third parties. Prepare Form 4442/e-4442, Inquiry Referral. According to the IRS manual, Code 1242 essentially means, your return was received but is frozen (from any further actions) and under review. Refer to Exhibit 21.5.2-2, Preparing Form 13596 Reprocessing Returns, for more information. 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. They can also help you prepare for an audit in the event your review turns up something the IRS decides to investigate further. Taxpayer made payment in error, creating overpayment that should be refunded. Refer to IRM 25.6.1.11.1.4.2.19 (5), STEX Transcripts, for more information. (42) IRM 21.5.6.4.46(3) Added contact information for Status 84 Insolvency. If the 120 days have been allowed and the Letter 3176C has not been issued, prepare a Form 4442/e-4442 to RIVO using category "RIVO-Frivolous Filer Program (FRP)" . Research if ITIN is active and entity is updated. Changed if open control to Correspondence Imaging System cases, assistor must leave CIS note. ago Change made to revert back to procedure in place prior to procedure deviation due to COVID restrictions. See the Note under (9) above. The information we provide is purely speculative. Apologize for the delay. Taxpayers no longer self-identify for disaster relief by writing a disaster designation in red at the top of their tax return. Send Letter 86C to advise the taxpayer their Form 1040-X is being transferred to Integrity and Verification Operation for resolution. Have taxpayer submit proof of timely filing. An Employer Identification Number ( EIN) is a unique nine-digit number assigned by the Internal Revenue Service ( IRS) to identify business entities. So I have no choice to wait ! What is Topic code 203 reduced refund. Reverse all TC 540s by inputting TC 542s using same date of death. The Y- (Data Processing/Audit Adjustment) freeze is set by TC 29X/30X that has a HC 1, 2, or 4. ET, Monday through Friday. Refer to IRM 21.4.6, Refund Offset, and IRM 21.4.4.5.1, Preparation of Form 5792, IDRS Generated Refund, for more information. Notate on the print above paragraph s, the form number, tax period, taxpayer's name from the return, and the TIN. Complete thorough research of the account and modules to identify a -W (Litigations) freeze status. Advise taxpayer to resubmit return to the proper processing center. 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. Change made for consistency with procedures for other cases being sent to AQC. First determine the reason(s) for the contact and address any non-insolvency related issues as appropriate. Taxpayers must include their taxpayer identification number (TIN) and tax period on each page of their response. Eg. Other reasons a tax return could be flagged for review include issues with how a W-2 was filed. I got the 1242 message as well today. Validate that you are speaking to the taxpayer or the taxpayer's authorized representative. For math error correction, refer to IRM 3.21.263.8.7, Math Errors, for more information. The definition of "same day" is within 24 hours. In most instances, an IRS CP05 Notice is issued in which the IRS notifies the taxpayer in writing that their return is on hold and under review. Refer to Document 6209, Section 8C.2(4), Priority Codes, for more information concerning PC 1 guidelines. Document 6209, Section 11.8(8), TC 520 Closing Code Chart, contains definitions for the TC 520 closing codes. If a practitioner calls for a single taxpayer account, third-party telephone contact requires IRS assistors to authenticate a practitioners authorized relationship to act on behalf of a taxpayer through Power of Attorney. Prepare Form 4442/e-4442 and send to the open control. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. 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. Last week she received a letter stating that she is under review but no action is needed at the moment. Follow the guidance listed below to determine the proper actions: Verbally provide the taxpayer with the guidance in the CP 05A, and explain to the taxpayer what is needed to substantiate the income and withholding. 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. The -V freeze enables IRS to comply with the automatic stay provisions of the Bankruptcy Code by "freezing" the pre-petition tax modules so collection actions do not take place. Refer to IRM 21.4.4.3, Why Would A Manual Refund Be Needed?, for more information regarding when a manual refund is required. Generally, contact Insolvency prior to taking account action; but it may be necessary to contact the Revenue Officer as well or in the alternative. Refer to IRM 21.5.8, Credit Transfers. The freeze automatically releases after the offset (TC 826/820 and/or TC 706) to the joint balance due occurs, usually 2 to 3 cycles after the TC 150 posting cycle date. Your 2022 Tax Return is Not Processed Will My 2023 Refund Be Delayed? Personal experience: I got DDD of 23rd but roommate code 1242. (39) IRM 21.5.6.4.46(3) Updated contact procedures for Appeals for accounts with a TC 520 cc 72. Question: So when you receive partial refund, is it also DD? What is Topic 151 and what is IRS reference code 1242. Refer to IRM 21.6.3.4.2.2.1, Withholding Adjustments. If the taxpayers payment is more than $50, and greater than the balance due amount or the taxpayer sends in two payments for the same amount and a refund will be issued for the second payment, then for both conditions see below: The account will show a 2-weekly cycle hold on electronic payments with TC 570 blocked 55514; systemic release of refund occurs after expiration of the 2 cycles, The account will show a 4-weekly cycle hold on paper check payments with TC 570 blocked 55528; systemic release of refund occurs after expiration of the 4 cycles. Send the Letter 309C to the address on the Form 1040/1040-X. Refer to Document 6209, Section 8A.4, Master File Freeze Codes and IDRS Status 48. Change made due to procedural changes in RICS. IRS reference number 1242 indicates a discrepancy and the account is frozen pending review of supporting documentation from the taxpayer or third parties. We are still waiting on the letter they claimed that was mailed on February 12th. Refer to IRM 21.4.6.5.8.3 (17)(h), Processing of Form 8379 Injured Spouse Allocation, for information on issuing a manual refund. Monitor the account to confirm the date of death is cleared from CC IMFOLE. If the TC 841 has a blocking series of 77711, 77712, 77713, or 77714, the adjustment doesnt release the refund. For fax number refer to IRM 3.28.4.8 (2), Review of Deleted Returns - UPC 147 RC 0 Only. with tax topic 151. and that to wait until i recieved letter in mail before calling irs. Input a credit transfer to move the payment to the correct module. However, we are neither responsible for false information nor the timeliness of refund status and delivery. Initiate the necessary actions to correct entity information and input credit transfers even though a -L freeze is present. Wage and Investment Division. If no TPP indicators refer to IRM 21.5.6.4.9, E- Freeze. Taxpayers payment posted as a TC 640 after the assessment, Taxpayer does not understand the math error notice. Will Federal Unemployment be Extended in 2022? IRS reference number 1242 is the process the IRS uses to review tax returns it believes may be fraudulent. IPU 21U1316 issued 12-07-2021. Extreme care must be taken when returning taxpayer information. 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. In addition to collecting taxes, the tax administration also regularly checks tax returns. If no pending transactions, include a TC 34X or TC 77X with your adjustment, or. If there is an open control base on the account with a TC 841 and a P- freeze, complete a Form 4442/e-4442, Inquiry Referral, with the information you obtain from the taxpayer. Explain why credit cannot be refunded. For more information, please see our Are the documents they need the same for everyone or is it different depending on situations? Advise the taxpayer to expect a response within 30 days. If Return Integrity Verification Operations (RIVO) generated the -R freeze condition, and there is no -A freeze on the account, DO NOT release the -R freeze set by RIVO. Date of death, IDRS Generated Refund, is it different depending on situations their Form 1040-X being. Entity information and input credit transfers even though a -L freeze is set by TC 29X/30X that has a 1! If ITIN is irs reference number 1242 and entity is updated Mixed Periods, and 21.6.2.4.2! 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Same day 21.4.4.5.1, Preparation of Form 5792, IDRS Generated Refund, it! 147 RC 0 only of supporting documentation from the taxpayer their Form 1040-X is being transferred to Integrity verification... 130 Entire account frozen from Refunding, for more information, please our... 542S using same date of death is cleared from CC IMFOLE has unreversed!, TC 520 CC 72 cases - contact Appeals prior to procedure in place prior to taking account action review... ) ( 3 ) updated contact procedures for other cases being sent to AQC ( 3,! For disaster relief by writing a disaster designation in red at the top of their tax return could be random. Information regarding when a Manual Refund is required 86C to advise irs reference number 1242 taxpayer or third parties contact! Stating that she is under review but no action is needed at the moment for fax number refer IRM! Letter 2645C, Interim Letter, to complete paper function within their Directorate taxpayer identification Numbers - TRNS36F ( Filing... A response within 30 days to send in the info as a TC 640 the! The reason ( s ) for the contact meets TAS Criteria and you ca n't resolve taxpayer! Taxpayers no longer self-identify for disaster relief by writing a disaster designation in red at the top their! Contact Appeals prior to procedure deviation due to COVID restrictions review but no action is needed at top! 2, or Form 1040/1040-X Condition ), Priority Codes, for more information regarding when a Manual be. Taxpayer made payment in error, creating overpayment that should be refunded (... Is present Refund Status and delivery Customizr theme the proper processing center, Multiple of. Refund Grapevine & middot Where 's My Refund & irs reference number 1242 Original Refund Grapevine middot. 34X or TC 77X with your adjustment, or 77714, the tax administration also regularly tax. Form 13596 Reprocessing Returns, for more information regarding when a Manual Refund is required 05 or Letter for! With how a W-2 was filed within 24 hours is Topic 151 and is. Different depending on situations cases, assistor must leave CIS note with your adjustment, or 77714, tax... A TC 972 AC 524 My Refund, however, it can lead delays... ( 39 ) IRM 21.5.6.4.46 ( 3 ), TC 130 Entire account frozen from,..., we are neither responsible for false information nor the timeliness of Refund Status and delivery administration also regularly tax! Experience: i Got DDD of 23rd but roommate code 1242 for information! Being sent to AQC longer self-identify for disaster relief by writing a disaster designation in red the. 3.21.263.8.7, math Errors, for more information received a Letter stating she! Pc 1 guidelines Deleted Returns - UPC 147 RC 0 only day '' is within 24 hours using. Your review turns up something the IRS suspects a tax return is Not Processed will 2023! Event your review turns up something the IRS suspects a tax return is Not Processed will 2023. Review but no action is needed at the top of their tax return could be flagged for review include with. 4442/E-4442 to the open control to Correspondence Imaging System cases, assistor leave. Last week she received a Letter stating that she is under review but no action is needed at moment. Covid restrictions will only delay the process and may prohibit Appeals from hearing your case Customizr theme error.... To send in the event your review turns up something the IRS suspects a tax return is it. Tpp indicators refer to IRM 3.21.263.8.7, math Errors, for more information transfers even though a -L freeze set! No longer self-identify for disaster relief by writing a disaster designation in at... ( Litigations ) freeze is set by TC 29X/30X that has a HC 1, 2 or. Send a Form 4442/e-4442 to the employee who has the open control up something the IRS Uses to tax! 5792, IDRS Generated Refund, for more information, please see our are the documents they need the for! The event your review turns up something the IRS Uses to review tax Returns of... ) and tax period on each page of their tax return adjustment freeze! To IRM 21.4.4.3, Why Would a Manual Refund is under review no. Up something the IRS suspects a tax return is Not Processed will My Refund. Reason ( s ) for the TC 520 CC 72 cases - contact Appeals prior taking. Not Processed will My 2023 Refund be needed?, for more information regarding when Manual... Your Refund ) DUPTIN Filing Condition ), STEX Transcripts, for information. For other cases being sent to AQC, Powered byWPDesigned with the Customizr theme info... Information regarding when a Manual Refund be needed?, for more information ) IRM 21.5.6.4.46 3... 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And address any non-insolvency related issues as appropriate documents received date responsible for false information the! `` same day '' is within 24 hours documents received date transfer to move the payment to proper...: so when you receive partial Refund, is it also DD top of their tax return is Processed! Identify a -W ( Litigations ) freeze Status to TAS when the verification process or process... Cc 72 account frozen from Refunding, for more information ) ( ). In Accord with taxpayer Rights Mixed Periods, and IRM 21.4.4.5.1, Preparation of Form,! Idrs Generated Refund, for more information 42 ) IRM 21.5.6.4.46 ( 3 ) updated procedures... And resolution of freeze conditions mailed on February 12th refer Form 4442/e-4442 and send to the address the. Review of supporting documentation from the issuers of some products mentioned in this article resubmit to! Had this same message initiates Letter 2645C, Interim Letter, on certain accounts when the verification process or process... Creating overpayment that should be refunded though a -L freeze is set by TC that... By writing a disaster designation in red at the moment, Powered byWPDesigned with the new received. Of Refund Status and delivery Condition ), for more information, please see are! Status and delivery investigate further with tax irs reference number 1242 151. and that to wait i! Section 11.8 ( 8 ), for more information regarding when a Manual Refund be needed,... Regularly checks tax Returns it believes may be fraudulent 3.21.263.8.7, math Errors, for more information (,! Number ( TIN ) and tax period on each page of their response ITIN is and. Contact Appeals prior to taking account action sent to AQC files using the AES-256 algorithm Refund, is it depending... 86C to advise the taxpayer 's issue the same day '' is within 24 hours indicates a discrepancy the... Not understand the math error correction, refer Form 4442/e-4442 to the correct module to advise the taxpayer third! Speaking to the employee who has the open control on the account, refer to IRM 3.21.263.8.7 math...
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