Advise the taxpayer to allow 8 weeks for processing. Refer to IRM 21.5.6.4.31, P Freeze. This occurs when an input TC 766 reverses a TC 898 with no debtor TIN. Enter a Case Note (CN) with the information obtained from the caller if you have access to CIS, or. BPI (5) indicates that TOP should bypass all debts for the primary TIN and all debts except child support for the secondary spouse. If the taxpayer states they filed the Form 8379 in error or no longer wants the Form 8379, Injured Spouse Allocation, to be considered: Verify the request is from the injured spouse who filed the allocation. Treasury Offset Program (TOP) and the IRS 2021 Child Tax Credit Input TC 571 if TC 570 (-R FRZ) is on the account. If the account requires the reversal of three or more TC 898s, you must issue a manual., See IRM 21.4.6.5.10.6 (2) e), Issuing the Injured Spouse Refund. Student Loan Default & Garnished Pay: How Long for Refunds? | Money See IRM 21.4.6.5.10.6, Issuing the Injured Spouse Refund. Bureau of the Fiscal Service provides the debtors name only. Therefore, the subsequent overpayment can be issued in a manual refund for those taxpayers eligible for an OBR. When a refund of the TC 766 amount involves an interest payment pertaining to the disaster-related postponement of the filing deadline for 2019 tax returns described in item 2) above, the FROM date for the additional interest (TC 770) calculation will depend on whether the interest payment was offset with TC 898. BPI (3) generates on all refunds from MFTs that are ineligible for TOP offset. BPI (1) indicates that any refund should bypass offsets to debts owed by the primary spouse and may offset to any debts owed by the secondary spouse. For a comprehensive listing of any IRS acronyms, please refer to the Acronym Database. You may see a TC 971 AC 598 posted for audit trail purposes only. 1) Taxpayer calls concerning his/her injured spouse allocation. We allocated the credit for you, giving each spouse one half of the PTC. Any remaining overpayment will release to any outstanding debt. If Insolvency does not provide a specific name and number for the injured spouse to contact, include the Philadelphia CIO telephone number 800-973-0424 in the Letter 3179C. Net all TOP offset transaction codes with the same Offset Trace Number (OTN) to determine the TOP offset amount available to reverse. The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. This result is then added to the injured spouses share of the joint overpayment to obtain the TC 766 amount.Example: Continuing the example above, an interest payment of $46.83, plus accrued interest of $0.66 was posted to the 2019 tax module for the taxpayer in cycle 202033 to allow interest on a joint return overpayment of $9,500. The Recovery Rebate Credit was eligible to be paid as rounds of advance payments during 2020 and 2021. Refer to IRM 21.5.3.4.6.3 No Consideration Procedures. Send Form 4442 /e4442, Inquiry Referral, to the CSR working the case. Before reversing any offset to Office of Child Support Enforcement (Agency Codes 1 and/or 2), see IRM 21.4.6.4.2.4, Child Support TOP Offsets. BPI (4), (5), or (6) are valid, given the above conditions, even when the (C) combat zone freeze is not on the module. Because all four requirements above are met, move the $500.00 credit back to the wife's 2012 account and the $300.00 credit back to the husband's 2012 account.