Section 3. General Claims Procedures

(1) This transmits a revised IRM 21.5.3, Account Resolution - General Claims Procedures.

Material Changes

(1) IRM 21.5.3.3.1 (IPU 22U0999 issued 10-05-2022) - Added clarification to only provide the WMAR toll free number if the taxpayer does not have access to the internet.

(2) IRM 21.5.3.3.1 (IPU 22U0999 issued 10-05-2022) - Added clarification on when to refile amended returns. Updated the tax years amended returns can be filed electronically.

(3) IRM 21.5.3.3.1 (IPU 22U1161 issued 12-05-2022) - Updated timeframe to refile Form 1040-X.

(4) IRM 21.5.3.4.1 (IPU 23U0679 issued 06-01-2023) - Added responsibility for AM to input Credit Reference and Item Reference (CRN/IRN) numbers.

(5) IRM 21.5.3.4.1 (IPU 23U0791 issued 06-30-2023) - Removed note regarding input of Credit Reference and Item Reference (CRN/IRN) Numbers.

(6) IRM 21.5.3.4.2 (IPU 22U0999 issued 10-05-2022) - Updated the tax years amended returns can be filed electronically.

(7) IRM 21.5.3.4.2 (IPU 23U0679 issued 06-01-2023 ) - Updated tax years for electronic submission of amended returns.

(8) IRM 21.5.3.4.3 (IPU 23U0598 issued 05-05-2023) - Removed reference to IRM 21.5.1.4.2.5, Received Date - Grace Periods.

(9) IRM 21.5.3.4.3 - Added note regarding due dates for amended returns requesting a refund.

(10) IRM 21.5.3.4.4 (IPU 22U0999 issued 10-05-2022) - Updated the tax years amended returns can be filed electronically.

(11) IRM 21.5.3.4.4 (IPU 23U0598 issued 05-05-2023) - Updated to clarify that an electronic signature is not acceptable on a paper filed return.

(12) IRM 21.5.3.4.4 (IPU 23U0679 issued 06-01-2023) - Clarify guidance regarding electronic signature on a paper filed individual return.

(13) IRM 21.5.3.4.6 (IPU 23U0598 issued 05-05-2023) - Added guidance regarding no consideration of claims based on non-payment of tax.

(14) IRM 21.5.3.4.7.1 (IPU 22U0999 issued 10-05-2022) - Updated the tax years amended returns can be filed electronically.

(15) IRM 21.5.3.4.7.2 (IPU 23U0598 issued 05-05-2023) - Included No Consideration procedures for claims returned from Examination Classification.

(16) IRM 21.5.3.4.7.2 (IPU 23U0679 issued 06-01-2023) - Updated No Consideration procedures for claims returned from Exam Classification.

(17) IRM 21.5.3.4.7.3.1 (IPU 23U0598 issued 05-05-2023) - Updated guidance for protective claims.

(18) IRM 21.5.3.4.10 (IPU 23U0416 issued 03-16-2023) - Added "Substitute for Return - (SFR)" to title, added link for BMF identifiers.

(19) IRM 21.5.3.4.10.1 (IPU 22U1107 issued 11-22-2022) - Removed priority code 1 and added link to priority codes and hold codes.

(20) IRM 21.5.3.4.16.5 (IPU 23U0598 issued 05-05-2023) - Added link to IRM for information regarding failure to file penalty.

(21) IRM 21.5.3.4.16.7 (IPU 23U0679 issued 06-01-2023) - Updated routing instructions for frivolous claims or correspondence.

(22) IRM 21.5.3.4.17 (IPU 22U0999 issued 10-05-2022) - Added clarification on processing delays for amended EIP returns.

(23) IRM 21.5.3.4.17 (I PU 23U0598 issued 05-05-2023)- Added link to IRM for information on 25% Omission for Amended EIP claims.

(24) IRM 21.5.3.4.18 (IPU 23U0172 issued 01-25-2023) - Added procedure for adjusting amended returns with direct deposit.

(25) IRM 21.5.3.4.18 (IPU 23U0354 issued 03-06-2023) - Added electronically filed amended return subsection.

(26) IRM 21.5.3.4.18.1 (IPU 23U0354 issued 03-06-2023) - Moved Direct Deposit for amended returns, added additional guidance.

(27) IRM 21.5.3.4.18.2 (IPU 23U0354 issued 03-06-2023) - Added procedures for amended e-filed returns with TPP involvement.

(28) IRM 21.5.3.4.18.2 (IPU 23U0752 issued 06-16-2023) - Updated paragraphs for Letter 916C.

(29) IRM 21.5.3.4.18.2 (IPU 23U0791 issued 06-30-2023) - Included Letter 4883C in open paragraph for Letter 916C.

(30) IRM 21.5.3.4.18.2 - Included guidance for E- Freeze on the account.

(31) IRM 21.5.3.4.18.3 (IPU 23U0354 issued 03-06-2023) - Added procedures for amended e-filed returns with potential withholding mismatch.

(32) IRM 21.5.3.4.18.4 (IPU 23U0354 issued 03-06-2023) - Added procedures for amended e-filed returns with potential bogus EIN/false income.

(33) IRM 21.5.3.4.18.4 (IPU 23U0598 issued 05-05-2023) - Updated procedures for amended e-filed returns with potential bogus EIN/false income.

(34) IRM 21.5.3.4.18.5 (IPU 23U0354 issued 03-06-2023) - Added procedures for amended e-filed returns for full year prisoners.

(35) Exhibit 21.5.3-1 (IPU 23U0598 issued 05-05-2023) - Added information to "no consider" a claim based on Examination Classification response.

(36) Exhibit 21.5.3-1 (IPU 23U0679 issued 06-01-2023) - Updated procedures for No Consideration Claims returned from Examination Classification.

(37) Exhibit 21.5.3-2 (IPU 22U0999 issued 10-05-2022) - Added clarification on when to use TE/GE HQ Reserved code 18. Removed reference to QBID line numbers. Added Form ) 8996 criteria. Updated the tax years amended returns can be filed electronically.

(38) Exhibit 21.5.3-2 (IPU 22U1161 issued 12-05-2022) - Updated line number for Form 1041 Net Investment Income Tax criteria.

(39) Exhibit 21.5.3-2 (IPU 23U0156 issued 01-23-2023) - Updated criteria for Form 6765 referral to CAT A.

(40) Exhibit 21.5.3-2 (IPU 23U0354 issued 03-06-2023) - Added HQ Reserved referral guidance for Form 1120-X Insolvent Institutions; added 1065/1065-X to Form 6765 criteria.

(41) Exhibit 21.5.3-2 (IPU 23U0368 issued 03-09-2023) - Added additional referral guidance for Form 94XX Employee Retention Credit (ERC) claims.

(42) Exhibit 21.5.3-2 (IPU 23U0679 issued 06-01-2023) - Updated criteria for Form 94XX Employee Retention Credit (ERC) claims.

(43) Exhibit 21.5.3-2 (IPU 23U0791 issued 06-30-2023) - Updated criteria for Form 94XX Claims.

(44) Exhibit 21.5.3-2 (IPU 23U0791 issued 06-30-2023) - Added CAT A criteria referral reasons.

(45) Exhibit 21.5.3-2 - Added information regarding balance due returns in CAT-A, added information regarding PII in Case Notes.

(46) Exhibit 21.5.3-2 - Added guidance for "bundled claims" , Updated Carryback criteria.

(47) Exhibit 21.5.3-3 (IPU 22U0999 issued 10-05-2022) - Updated the tax years amended returns can be filed electronically.

(48) Exhibit 21.5.3-3 (IPU 23U0354 issued 03-06-2023) - Added HQ Reserved referral guidance for Adoption Credit claims.

(49) Exhibit 21.5.3-3 (IPU 23U0598 issued 05-05-2023) - Added CAT-A criteria for Sick and Family Leave credits.

(50) Exhibit 21.5.3-3 (IPU 23U0791 issued 06-30-2023) - Added CAT A criteria referral reasons.

(51) Exhibit 21.5.3-3 - Updated criteria for American Opportunity Tax Credit.

(52) Exhibit 21.5.3-4 - Removed exhibit and renumbered subsequent exhibits.

(53) Exhibit 21.5.3-5 - Removed exhibit and renumbered subsequent exhibits.

(54) Various editorial changes were made throughout this IRM, and cross-references were added, removed or revised as appropriate.

Effect on Other Documents

IRM 21.5.3, General Claims Procedures, dated September 15, 2022 (effective October 3, 2022) is superseded. This IRM also includes the following IRM Procedural Updates (IPUs): IPU 22U0999 issued 10-05-2022, IPU 22U1107 issued 11-22-2022, IPU 22U1161 issued 12-05-2022, IPU 23U0156 issued 01-23-2023, IPU 23U0172 issued 01-25-2023, IPU 23U0354 issued 03-06-2023, IPU 23U0368 issued 03-09-2023, IPU 23U0416 issued 03-16-2023, IPU 23U0598 issued 05-05-2023, IPU 23U0679 issued 06-01-2023, IPU 23U0752 issued 06-16-2023, and IPU 23U0791 issued 06-30-2023.

Audience

All IRS organizations - Small Business/Self Employed (SB/SE), Large Business & International (LB&I), Taxpayer Advocate Service (TAS), Tax Exempt and Government Entities (TE/GE) and Wage and Investment (W&I), Appeals, Employee Plans (all employees performing account work).

Effective Date

Joseph Dianto
Director, Accounts Management
Wage and Investment Division

21.5.3.1 (10-01-2021)

Program Scope and Objectives

Purpose: This IRM contains the guidelines for identifying claims and the processing steps necessary to complete the case and the required taxpayer notification. Claims are usually filed on Form 1040-X, Amended U.S. Individual Income Tax Return, Form 1120-X, Amended U.S. Corporation Income Tax Return, Form 843, Claim for Refund and Request for Abatement, Form 8849, Claim for Refund of Excise Taxes, or one of the Form 94XX series returns, but may be made in an informal written inquiry. Accounts Management (AM) expedites the resolution of all disaster claims. Claims include:

Claims for Credit
Claims for Refund
Requests for Abatement

Note:

When working a Form 843 submitted for Form 1042-S, see IRM 21.8.1.12.14.1, Claims for Tax Withheld at Source, and/or IRM 21.8.2.12.2.2, Claims for Tax Withheld at Source.

Achieve a high customer accuracy rate for phone calls and paper concerning general claims
Efficiency in resolving general claims
Continuous assessment for program vulnerabilities and opportunities for improvement
Effective communication with customers

The Accounts Management Program Letter provides additional information regarding these and additional program goals.