Re: [tips_and_tricks] IRS 4340 Certification of Assessment
- > SEDM/Family Guardian has the closest thing to an automatic IMF decoderI've tried that a few times & didn't find it to be a time-saver. And it's nowhere near as accurate & detailed as doing the job manually.Also, after going over every single code, I've done requests for documents by DLN (document locator number) - to find out which particular document caused a particular code to be generated (although not every DLN has a paper doc associated with it). Last time the IRS responded with a "we need more time" letter, but they said they'd provide the docs by a certain date & they did - 6 months later.For example, a TC 971 can indicate several different things & one of 'em is that data was input to an incorrect SSN and/or tax year. So just knowing that a 971 could mean this or that doesn't tell you what you want to know - what document caused that 971 to be generated? What does that 971 mean specifically in this case? It can take take 6 months (or longer), but you'll find out, if you use the DLN & properly request the document(s) associated with it.Also, there's one code I've seen on every IMF I've ever gone thru which indicates there's a "permanent invalid SSN freeze" on the account - so what caused that to be generated? The answer is quite complicated, but getting real specific with your document requests will get you the answer. They can (& do) temporarily remove the freeze, but they'll never get rid of it & setting aside that freeze temporarily is supposed to be done using a specific process which I've never seen 'em follow correctly.When you really dig into an IMF, you'll turn up so much conflicting information it's not funny, but what it proves is that the IRS (or U.S. Attny.) cannot rely on the IMF or any secondary documents which use information derived from the IMF because they conflict with each other. One example being an SFR (substitute for return) being done approximately 6 weeks after the "return received date" - so even though the individual did not file a return for that year, the IMF shows that they did - before the SFR was done. And as IRS records custodian Marcia Boatright testified in the afore-mentioned Buford case, the IMF can show that no return was filed when one actually was. (Footnote 4: "Freeze Code — A code placed in the IMF indicating that a tax return, if filed, should be rejected. Thus, if a freeze code is in the IMF, an individual can file a return and the computer will, even so, show that none was filed.")Another thing is you'll start to see patterns & you'll get to the point that you can fairly accurately predict what they'll do next. An example being SFR's for 2 or more years done on the same day. And you'll see the dates that CP letters were generated / sent out, so you can see how long it'll be until the next one comes - i.e., CP503, CP504, etc. The time period between them won't be precise, but it'll usually be close enough to give you a good idea & it'll also tell you what step of the administrative ladder you're on.Needless to say, all the decoding should be done long before your situation even gets close to developing into a court case. If you're trying to work your way out of "the system" & you know what they're up to, you can get out before it ever goes from administrative procedure to court - you can keep a case tied up in administrative procedure for years. And if you do end up in court, you'd better know that IMF inside-out, forwards, backwards, up, down & sideways!~ ~ ~.
- What code number shows an invalid SSN freeze, that you have seen on every IMF? Is the code number listed in the IMF line items that detail each transaction, or is it at the top of the page you are looking at?
I ask because every IMF does not contain this code, but it will appear at the top of the computer screen displaying the taxpayer IMF. That can print out, depending on who prints the IMF and how. It's at the top of the screen because that is a default field for the operator to use - the only codes that matter and pertain to the case are in the line items, i.e., 530-followed by explanation; 150-followed by payment explanation, etc.
--- In firstname.lastname@example.org, Jake <jake_28079@...> wrote:
> Â Â > SEDM/Family Guardian has the closest thing to an automatic IMF decoder
> I've tried that a few times & didn't find it to be a time-saver. Â And it's nowhere near as accurate & detailed as doing the job manually. Â
> What code number shows an invalid SSN freeze, that you have seen on every IMF? Is the code number listed in the IMF line items that detail each transaction, or is it at the top of the page you are looking at?In the "Entity" section on page 1 of an "IMF-MCC-TRANSCRIPT-COMPLETE" you will see (on the right side) "VAL-1". That's a "validity" code which indicates "permanent invalid SSN freeze". And underneath it is an "SCS - " field, which usually has no number after the dash, but may have a 1 or a 2 after the dash. SCS-1 indicates the SSN has not been verified with the S.S. Admin. & SCS-2 indicates that it has, but 'VAL-1" has been on every IMF I've ever seen (regardless of what the SCS field says) & I've been working with them since 1997.~ ~ ~