Copies of periodic pay statements or check stubs that clearly identify the dates of employment, the gross income received and the withholding.

A letter from the employer, on company letterhead or stationery, showing the dates of employment, the gross amount of wages paid and the withholding.

Bank statements showing payroll deposits that include the taxpayer’s name, bank’s name and phone number, and a contact person or address of the bank.

Copies of check images from the bank or deposit slips showing payroll deposits that include the taxpayer’s name and the bank’s name.

Letter from the Prison, parole officer or other government entity showing dates of incarceration. See IRM 25.25.2-6, IDRS COMMAND CODE FTBOL SCREEN, for more information on Prisoner incarceration and release dates.

Copy of Form 1098-T, Tuition Statement, if institution completed Box 1.

Proof of payment to the higher education institution, school transcript, etc. See IRM 4.19.15.3.1.1, Education Tax Credits - Evaluating Taxpayer Responses.

Copy of documentation showing the children claimed for the ACTC meet the tests outlined in Pub 501, Dependents, Standard Deduction, and Filing Information, to be a qualifying child or qualifying relative. See IRM 4.19.14.6.5, EITC - Personal Exemptions and Dependents, for examples of possible documentation that can be submitted to substantiate the claim.

Full year tuition statement, and

A copy of an official school transcript (full calendar year), showing the dates and semester/quarter hours of enrollment.

Letter from the Prison or government entity showing dates of incarceration were less than 6 months.

Mortgage or rent documents, tax returns filed with your country of residence, utility bills, a letter from a health care provider, social service agency, placement agency official, landlord or property manager.

Travel documents or a list of travel dates, mortgage or rent documents, utility bills, school records, and a letter on official letterhead from a health care provider, a social service agency, placement agency official, landlord or property manager.

Travel documents or a list of travel dates, mortgage or rent documents, utility bills, school records, and a letter on official letterhead from a health care provider, a social service agency, placement agency official, landlord or property manager.

Mortgage or rent documents, tax returns filed with your country of residence, utility bills, a letter from a health care provider, social service agency, placement agency official, landlord or property manager.

Copies of periodic pay statements or check stubs that clearly identify the dates of employment, the gross income received and the withholding.

A letter from the employer, on company letterhead or stationery, showing the dates of employment, the gross amount of wages paid and the withholding.

Bank statements showing payroll deposits that include the taxpayer’s name, bank’s name and phone number, and a contact person or address of the bank.

Copies of check images from the bank or deposit slips showing payroll deposits that include the taxpayer’s name and the bank’s name.

Copies of periodic pay statements or check stubs that clearly identify the dates of employment, the gross income received and the withholding.

A letter from the employer, on company letterhead or stationery, showing the dates of employment, the gross amount of wages paid and the withholding.

Copy of an unexpired U.S. Driver’s License with the taxpayer’s name and U.S. address dated on or before 12/31/2020.

Copy of medical records showing the taxpayer's name, U.S. address and dated after 12/31/2019 and before 01/01/2021.

Copy of U.S. Voters Registration Card showing the taxpayer’s name, U.S. address and issued after 12/31/2019 and before 01/01/2021.

For U.S. residents members of the U.S. Armed Forces stationed in Puerto Rico only - Documentation showing record of military service or military orders during the year in question.

Copy of an unexpired U.S. Driver’s License with the taxpayer’s name and U.S. address dated on or before 12/31/2020.

Copy of medical records showing the taxpayer’s name, U.S. address and dated after 12/31/2019 and before 01/01/2021.

Copy of U.S. Voters Registration Card showing the taxpayer’s name, U.S. address and issued after 12/31/2019 and before 01/01/2021.

A copy of the Social Security cards for the primary and secondary taxpayers, as well as Qualifying Children that does not contain a legend “Not Valid for Employment”, or evidence that the card holder became a citizen or permanent resident by the due date of the return, including extensions. See Exhibit 4.19.14-1, Examples of Acceptable Documentation for EITC Claims (not all-inclusive), for acceptable citizenship documents. See Pub 519, page 21, U.S. Tax Guide for Aliens, for other requirements or IRM 4.19.14.16, Recovery Rebate Credit (RRC).

A copy of the Social Security card for the primary and secondary, if filing joint, that does not contain the legend “Not Valid for Employment”, or evidence that the card holder became a citizen or permanent resident by the due date of the return, including extensions. See Exhibit 4.19.14-1, Examples of Acceptable Documentation for EITC Claims (not all-inclusive), for acceptable citizenship documents.

A copy of the Social Security card for the qualifying children listed on Schedule 8812 that does not contain the legend “Not Valid for Employment”, or evidence that the qualifying child became a citizen or permanent resident by the due date of the return, including extensions. See Exhibit 4.19.14-1, Examples of Acceptable Documentation for EITC Claims (not all-inclusive), for acceptable citizenship documents.

Copies of bills, notices, or similar documents showing the amount(s) required to be repaid.

Cancelled checks, money orders, paycheck deductions, or highlighted bank statements showing the repayment(s).

Documents showing the income amount(s), type of income and year it was included on a prior year tax return(s)

Form 1095-A, Health Insurance Marketplace Statement, showing the Advanced Premium Tax Credit was received.

Documentation proving enrollment in the marketplace and premium payments, invoices, or statements from the insurance providers that include the names of those covered by the benefits and dates of coverage, also showing the Advanced Premium Tax Credit was received.

Form 1095-A, Health Insurance Marketplace Statement

Documentation proving enrollment in the marketplace and premium payments, invoices, or statements from the insurance providers that include the names of those covered by the benefits and dates of coverage.

Various documents, to be specified by RIVPM Headquarters analyst upon assignment.

Reject back to the originator by closing the "AQC2" control.

Open a new control back to the originator using the following format
"C#,1040XRJCT,A,XRET XXXXXXXXXX,*"
XXXXXXXXXX= IDRS number of the ACTION-EMP from the "AQC2" control.

If rejecting back to AM/SP originator for incorrect adjustment leave AMS notes explaining the reason for the rejection.

If the return is in the Scheme Tracking and Referral System (STARS), update to CATG 5 disposition "CL" .

Ensure all RIVO control bases are closed.

Update the AQC database case status , using "rejected" as the closing disposition, see Exhibit 25.25.7-3, Definitions for Automated Questionable Credit Database. Enter zero as the protected dollar amount.

Do not send an initial contact letter.

Input a TC 290 for .00 with no source document, RC “085” and PC “8” to release the refund. Do not input an AMD-CLMS-DT.

Leave AMS notes explaining the reason for the rejection.

If the return is in the Scheme Tracking and Referral System (STARS), update to CATG 5 disposition "DL" . Use the appropriate standard note as outlined in Exhibit 25.25.13-1, STARS Delete Reasons.

Ensure all RIVO control bases are closed.

Update the AQC database case status , using "surveyed" as the closing disposition, see Exhibit 25.25.7-3, Definitions for Automated Questionable Credit Database. Enter zero as the protected dollar amount.

See IRM 25.25.7.3, Automated Questionable Credit (AQC) Manual Case Processing, to send an initial contact letter.

Load all digital files to: \Shared\ATL\ATL-AQC SCANNED CORRESPONDENCE INV\AQC Digital Mailroom\Received files.

Open each digital file and update the AQC spreadsheet.

Save the spreadsheet and email the file to the Share Point.

Once all files are entered into Share Point, they must be moved into the "Files Sent to Share Point" folder.

Open the Downloads file folder and safe all files as a pdf. Using the procedures in IRM 25.25.7.4.1 (4), Saving Taxpayers Responses.

Faxes are received through the eFax mailbox and saved to the Memphis shared drive: \Shared\MEM\Employees\AQC Efax Correspondence.

Pull a count of the faxes received for the prior day and notate on the eFax tracker document.

The eFax mailbox has sub folders for each month. After counting the new faxes, move them to the correct folder (create a new one if needed). Each received date should be worked separately to simplify this process.

Save new faxes using procedures in IRM 25.25.7.4.1 (4), Saving Taxpayer Responses.

Count and record incoming correspondence receipts.

Batch and scan incoming correspondence and send them to your IRS email address.

Once the entire batch is scanned, open each file and review the copy of the AQC letter. If no letter is found, check ENMOD for the letter. If no letter was sent, use the default Letter 4800C.

Save the scanned images using procedures in IRM 25.25.7.4.1 (4), Saving Taxpayers Responses, to the Atlanta shared drive: \Shared\ATL\ATL- AQC SCANNED CORRESPONDENCE INV\AQC Scanned Correspondence\Scanned Documents.

A = Agreed

D = Disagreed

O = Other (including ID Theft and WOW)

3= Letter 3219C

4 = Letter 4800C

5 = Letter 105C

6 = Letter 106C

DC = DUT correspondence

EC = eFax correspondence

PC = paper correspondence

Update the return disposition in EFDS or STARS to “CAT 5 CL” and add notes.

Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS), to specify the AQC case has been rejected and referred to AUR.

Ensure all RIVO control bases are closed.

Update the AQC database case status to “Rejected,” Reject Reason to “TC 922- Referred to AUR” and the Reject Date with the date of rejection, see Exhibit 25.25.7-3, Definitions for Automated Questionable Credit Database. Enter zero as the protected dollar amount.

Review CC AMDISA to determine the status of the Examination (Exam) case. Route the response to Exam, per the AIMS Status Code and the QRP Source and Project Code. See IRM 4.19.14.9.2, QRP Source Code and Project Codes, and My SB/SE Employee Group Code for more guidance and routing information.

Update the return disposition in EFDS or STARS to “CAT 5 CL” and add notes.

Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS), to specify the AQC case has been rejected and referred to Exam.

Ensure all RIVO control bases are closed.

Update the AQC database case status to “Rejected,” select Reject Reason “L freeze greater than status 08”,

Research the case. The correspondence may be in response to the AQC letter.

If the correspondence or amended return is related to the AQC issue; add notes to AMS (e.g., “amended return, ok to adjust”, “PTC amounts differ from reported amounts”, etc.). See IRM 21.2.2.4.5(10), Accounts Management Services (AMS) for additional information.

Update the return disposition in EFDS or STARS to “CAT 5 CL” and add notes.

Ensure all RIVO control bases are closed.

Update the AQC database case status to “Rejected,” Reject Reason to “A- Reject code AFRZ” and the Reject Date with the date of rejection, see Exhibit 25.25.7-3, Definitions for Automated Questionable Credit Database. Enter zero as the protected dollar amount.

Verify the income and federal withholding reported on the amended return per IRM 25.25.3.2, Verification of Income.

If there is no identity theft marker (TC 971 AC 501 or TC 971 AC 506) for any tax period on CC ENMOD, route the amended return or Form 1040-X, Amended U.S. Individual Tax Return, and envelope to the Submission Processing (SP) Batching Function per Exhibit 3.10.72-11. Edit the RIVO stamp or "RIVO REV" in the upper left margin of the return prior to sending to SP. If there is an identity theft marker (TC 971 AC 501 or TC 971 AC 506) for any tax period, fax the amended return or Form 1040-X, Amended U.S. Individual Tax Return, and envelope to the Image Control Team (ICT) using the RICS IVO AR Adjustment Request Form and include the verified income/withholding information on the routing form. Edit the RIVO stamp or "IVO REV" and "IDT" in the upper left margin of the return prior to sending to ICT.

Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS).

Update the return disposition in EFDS or STARS to “CAT 5 CL” and add notes.

Ensure all RIVO control bases are closed.

Update the AQC database case status to “Rejected”, Reject Reason to “Form 1040-X received-forwarded to AM”, and the Reject Date with the date of rejection, see Exhibit 25.25.7-3, Definitions for Automated Questionable Credit Database. Enter zero as the protected dollar amount.

Follow IRM 25.25.7.4.5, Taxpayer Agreed Response Procedures, or IRM 25.25.7.4.6, Taxpayer Disagreed Response Procedures.

Follow IRM 21.5.3.4.6.2, Appeals and Responses to Letter 105C and Letter 106C

Follow IRM 25.25.13.10, Manual Refund Criteria for Return Integrity Verification Operations.

Send Letter 131C, Information Insufficient or Incomplete for Processing Inquiry, to request the correspondence be resent by the taxpayer. Please see the RIVO Portal for Letter 131C information.

Update the "AQC2" control activity code to the suspense expiration date, "SCMMDDYYYY" (SC = AQC Segment Code, see IRM 25.25.7.2, Automated Questionable Credit (AQC) Inventory Types, and MMDDYYYY = the current date plus 46 calendar days or plus 61 days if outside the U.S.).

Close the AQC(X) control.

IRM 25.25.7.4.3, Taxpayer Inquiries via e-Form 4442 or Operation Assistance Requests (OARS)

IRM 25.25.7.4.5, Taxpayer Agreed Response Procedures

IRM 25.25.7.4.6, Taxpayer Disagreed Response Procedures

IRM 25.25.7.4.7, Taxpayer Claiming Identity Theft Response Procedures

Initiate manual start procedures per IRM 25.25.7.3, Automated Questionable Credit (AQC) Manual Case Processing, and close the OAR.

Update EFDS notes.

Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS).

Initiate manual start procedures per IRM 25.25.7.3, Automated Questionable Credit (AQC) Manual Case Processing.

Close the e-4442 notating actions taken on the account, see IRM 21.2.2.4.5, Account Management Services (AMS) for additional information.

Treat the documentation as a response to Letter 4800C, Questionable Credit 30 Day Contact Letter.

Follow IRM 25.25.7.4.6, Taxpayer Disagreed Response Procedures.

Close the e-4442 notating actions taken on the account, see IRM 21.2.2.4.5, Account Management Services (AMS) for additional information.

Input TC 290 for .00 with no source document (NSD) for claims validated only using CC IRPTR or source document (SD) for claims validated using any documentation provided by the taxpayer to release the refund. Use RC "085" and PC "8" to provide the taxpayer with confirmation of the refund release. Do not input an AMD-CLMS-DT.

If there is an -E freeze on the module due to TC 810 with a Responsibility Code 3, input Transaction Code (TC) 811 for .00 with a Posting Delay Code ‘2’ to release the freeze and issue any remaining refund.

Refile the return in EFDS for current year returns.

Update the EFDS or STARS disposition to DL. Use the appropriate standard note as outlined in Exhibit 25.25.13-1, STARS Delete Reasons.

Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS), to include the specific documentation received (e.g., Received copy of paystubs).

Ensure all RIVO control bases are closed.

Update the AQC database case status, see Exhibit 25.25.7-3, Definitions for Automated Questionable Credit Database..

Disregard the agreement to the incorrect proposal.

In your subsequent letter include an open paragraph stating: “We apologize, our previous proposal to change your tax return included an error. As a result of the error, we have disregarded your response to our previous notice. This notice includes the corrected tax computation and change to your tax.”

Issue the subsequent letter (105C, 106C, or 3219C), follow IRM 25.25.7.6(3), No Response Received to Letter 4800C, and close the “AQC(X)” control.

Disregard the agreement to the incorrect proposal.

In your subsequent letter include an open paragraph stating: “We apologize, our previous proposal to change your tax return included an error. As a result of the error, we have disregarded your response to our previous notice. This notice includes the corrected tax computation and change to your tax.”

Reissue the 3219C letter with the correct computations. Update the "AQC2" control activity code to the suspense expiration date, "SCMMDDYYYY" (SC = AQC Segment Code, see IRM 25.25.7.2, Automated Questionable Credit (AQC) Inventory Types, and MMDDYYYY = the current date plus 106 calendar days or plus 151 days if outside the U.S.)

Close the "AQCX" control.

Adjust the account to the proposed changes, attaching the signed agreement as Source Document (SD). Use Hold Code “0” and source code “0”. Do not input an AMD-CLMS-DT.

If there is an -E freeze on the module due to TC 810 with a Responsibility Code 3, input Transaction Code (TC) 811 for zero (.00) with a posting delay code of “2” to release the freeze and issue any remaining refund.

Update the Electronic Fraud Detection System (EFDS) notes.

Update the return in the Scheme Tracking and Referral System (STARS) to "QL".

Input/Update Account Management Services (AMS) notes per IRM 21.2.2.4.5, Account Management Services (AMS).

Ensure all Return Integrity Verification Operations (RIVO) control bases are closed.

Update the Automated Questionable Credit (AQC) database as required. Include the dollar amount protected.

Research the EIN using CC BMFOLP for payroll payments to determine if data is valid on CC IRPTR.

If payroll payments have been submitted and are within tolerance, treat the response as substantiated.

If no payroll payments have been submitted then follow procedures in box 3 below to issue the Letter 6255C, Third Party Notification.

Research the EIN using CC BMFOLP for prior year(s) payroll payments.

If prior year(s) payroll payments have been submitted and are within tolerance, treat the response as substantiated

If no payroll payments have been submitted then follow procedures in box 3 below to issue the Letter 6255C, Third Party Notification .

Third Party Contact is necessary. Send Letter 6255C Third Party Contact, refer to IRM 25.25.3.9(3) Manual Verification Procedures and AQC Letter Paragraphs and Paragraphs Fill-ins Guide.

Update the AQC2( control activity code using the following format; "CXX,6255CMMDD, M, AQC(X)" , *, MM = Month and DD = 60 day suspense date. Close the AQC(X) correspondence control.

Once third party contact has been completed, follow paragraph 6 for resolution.

Input a Transaction Code (TC) 290 for zero (.00) using the documents provided as the Source Document (SD) to release the refund. Use Reason Code (RC) “085” and Priority Code (PC) “8”, to provide the taxpayer with confirmation of the refund release. Do not input an AMD-CLMS-DT.

If there is an -E freeze on the module due to TC 810 with a Responsibility Code 3, input TC 811 for zero (.00) with a posting delay code of 2 to release the freeze and issue any remaining refund.

For current year returns "Refile" the return in EFDS.

If the return is in the Scheme Tracking and Referral System (STARS), update the disposition to “DL” to have the return deleted from STARS. Update STARS or EFDS notes, when a return is being deleted from STARS, see Exhibit 25.25.13-1, STARS Delete Reasons.

Input/Update Account Management Services (AMS) notes per IRM 21.2.2.4.5, Account Management Services (AMS), to include the specific documentation received (e.g., Received copy of paystubs).

Ensure all Return Integrity Verification Operations (RIVO) control bases are closed.

Update the Automated Questionable Credit (AQC) database case status, see Exhibit 25.25.7-3, Definitions for Automated Questionable Credit Database. Enter zero as the protected dollar amount.

Input TC 972 AC 140/122 to reverse the prior inventory type.

Input a new TC 971 AC 140 MISC "GATT" .

Send a request to your local AQC database Administrator to update the work type to "GATT11" , per local procedures.

Add an AQC database note "Wages and withholding substantiated - TP full-time prisoner - change to GATT" .

If the response is to Letter 4800C, close the “AQCX” control and issue the subsequent letter (105C, 106C or 3219C), follow IRM 25.25.7.6, No Response Received to Letter 4800C.

If the response is to a Letter 3219C, close the “AQCX” control and follow IRM 25.25.7.7, No Response Received to Letter 3219C (Notice of Deficiency).

If the response is to Letter 4800C, close the "AQCX" control using activity codes "30UNSUBDOC" and issue the subsequent letter following IRM 25.25.7.6(3), No Response Received to Letter 4800C,

If the response is to 3219C, close the “AQCX” control using activity code “90UNSUBDOC” and follow IRM 25.25.7.7, No Response Received to Letter 3219C (Notice of Deficiency).

Input/Update Account Management Services (AMS) notes per IRM 21.2.2.4.5, Account Management Services (AMS), to include the specific documentation received (e.g., Received unsubstantiated copy of paystubs).

Determine if the documentation meets classified waste criteria, see IRM 21.5.1.4.10, Classified Waste. If the documentation does not meet classified waste criteria and needs to be associated with the return for audit trail purposes, complete Form 9856, Attachment Alert, to send the documentation to Files.

Treat the response as a no consideration see IRM 21.5.3.4.6.3, No Consideration procedures. Include enclosure Form 14823 Supporting Documents to Prove Your Claim of Right Credit Internal Revenue Code (IRC) Section 1341.

Close the "AQCX" control as “"UNSUBDOC" .

Ensure all Return Integrity Verification Operations (RIVO) control bases are closed.

Input/Update Account Management (AMS) notes IRM 21.2.2.4.5 , Account Management Services (AMS), as applicable.

Update the Automated Questionable (AQC) database case status as “Closed”, see Exhibit 25.25.7-3, Definitions for Automated Questionable Credit Database.

Reverse the prior adjustment. Add hold code (HC) “"0" source code (SC) ”"1" reason code (RC) “"061" priority code (PC) “"8" and add TC 170 to the adjustment.

Close the “AQCX” control. Ensure all Return Integrity Verification Operations (RIVO) control bases are closed.

Input/Update Account Management (AMS) notes per IRM 21.2.2.4.5 Account Management Services (AMS), as applicable.

Update the Automated Questionable (AQC) database case status as “Closed”, see Exhibit 25.25.7-3, Definitions for Automated Questionable Credit Database.

Verify the submitted supporting documentation.

If there is no identity theft marker (TC 971 AC 501 or TC 971 AC 506) for any tax period on CC ENMOD, route the amended return or Form 1040X, Amended U.S. Individual Tax Return, and envelope to the Submission Processing (SP) Batching Function per Exhibit 3.10.72-11

Edit the RIVO stamp or "RIVO REV " in the upper left margin of the return prior to sending to SP. If there is an identity theft marker (TC 971 AC 501 or TC 971 AC 506) for any tax period, fax the amended return or Form 1040X, Amended U.S. Individual Tax Return, and envelope to the Image Control Team (ICT) using the Adjustment Request and notating in the Additional Information box that the credit was substantiated.

Input/Update AMS notes per IRM 21.2.2.4.5, Account Management Services (AMS)

Update the return disposition in EFDS or STARS to "CATG5 CL" and add notes.

Ensure all RIVO control bases are closed.

Update AQC database case status to "Rejected" , Reject Reason to "Form 1040-X received-forwarded to AM" , and the Reject Date with the date of rejection, see Exhibit 25.25.7-3, Definitions for Automated Questionable Credit Database. Enter zero as the protected dollar amount.