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IRS Processing Codes and Information Document6209 Redacted

IRS Processing Codes and Information Document6209 Redacted

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Published by sabiont
IRS Processing Codes Information Document 6209 Redacted
IRS Processing Codes Information Document 6209 Redacted

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Published by: sabiont on Sep 01, 2013
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IRS Processing Codes and
This information is also available online at
- WHEN NOT IN USE,THIS DOCUMENT MUST BE STORED IN ACCORDANCE WITH IRM11.3.12, MANAGER’S SECURITY HANDBOOK. Information that is of asensitive nature is marked by the pound sign (#).
Department of the TreasuryInternal Revenue ServiceDocument 6209 (Rev. 01-2011)Cat No. 61462O
- Document 6209 is provided as a handy reference guide only.More detailed and current information can be found in the appropriate Internal Revenue Manuals or IRMswhich are available online through various links on the IRWeb homepage. They can also be downloadedfrom the Publishing web site by clicking on the Forms/Pubs/Docs buttonon the left of the IRWeb homepage.Providing Document 6209 in bound book format is the most economical format for our needs since theinitial cost of changing from bound book to loose-leaf would be prohibitive. Additionally, the costs incurredin subsequent years would be greater than the cost of bound format. Document 6209 contains material of a sensitive nature and requires maximum safeguards. In addition, security dictates that copies of theDocument 6209 carried by Revenue Officers and others should not come apart easily as potential losswould compromise
“Official Use Only”
material. Document 6209 can also be viewed online at the SERPwebsite:
In an effort to provide users with a document of the highest accuracy and ease of usage, we are solicitingyour help. If you are aware of any typographical errors or usage problems, please provide this informationby clicking on the
link at the bottom of the
home page. Include a description of theproblem and the basis for the change or correction, provide the corrected information, and specify thesection, page and paragraph of the document.
This does not replace the standard means of reporting processing problems (i.e., 5391 or 5715).
Note to Users
The following Sections have been consolidated:
Section 15
Customer Account Data Engine (CADE) (CADE2)
Section 16 - Corporate Files On-Line (CFOL)
Section 17 - Service Center Recognition/Image Processing System (SCRIPS)
The above consolidated Sections are now titled
Section 15 – Systems Overview – CADE, CADE2, SCRIPS, CFOL
Section 18- Julian Date, Cycle, Notice Calendars is now Section 16
This Document is for:
Section 5 - Debtor Master File (DMF)
1 Nature of Changes
Description PageNo.
New Top Offset Information in 3
paragraph (Note) 5-1New TOP Offset Bypass Indicators 5-2
2 Background
Reference IRM 21.4.6, Refund OffsetIRC Sections 6402(c) and (d), require a taxpayer’s overpayment to be applied to any outstanding non-tax child support orFederal agency debt prior to crediting an overpayment to a future tax or making a refund. The IRS has effected theseoffsets through the DMF Program since 1984. The Debt Collection Improvement Act of 1996 has authorized the Treasurys Financial Management Service (FMS) tocombine the Tax Refund Offset Program with the Treasury Offset Program (TOP). Effective January 11, 1999, FMS beganinitiating refund offsets to outstanding child support or Federal agency debts. These offsets are referred to as TOP offsets.
3 TOP Offsets
 The TOP offset posts as a TC898 with an offset trace number (OTN), an amount, and an XREF field if the offset is for asecondary spouse. TOP offsets occur and post after the IRS has certified a refund to FMS for payment but before FMSdirect deposits or mails the refund check. There may be two TC 898’s if the refund was issued in a joint name. Asecondary SSN field has been added to the refund record sent to FMS to allow TOP to offset to a debt for either spouseon a joint return. An offset bypass indicator (BPI) field has also been added to allow IRS the ability to identify for FMS theeligibility of a refund for TOP offset. The TC 898 will not identify the agency(s) which received the offset.A TOP offset reduces the amount of the IRS refund by the amount of the TC 898 offset. Therefore, the amount of a refund certified by IRS to FMS for payment (TC840/846 amount) may not be the amount that isissued by FMS to the taxpayer. The taxpayer may receive less of a refund or none at all if the whole amount is offset.FMS will issue a TOP offset notice when a refund is reduced. If the refund is offset in part, the notice is issued at the timethe remainder of the refund is direct deposited or is sent as an attachment with the paper check. If the refund is offset infull, a separate notice is sent with in the same time frames. The notice will inform the TP of the amount of the offset, theagency(s) receiving the offset, and the agency’s address and phone number. IRS CP47 and CP149 notices of offset areobsolete.IRS will continue to process injured spouse claims, Forms 8379, filed against DMF offsets for 6 years from the date of offset. In addition, IRS will process these claims against offsets that occur under TOP within the same statute of limitations. However, unlike former DMF processing, claims filed with an original return will not freeze the overpayment,allowing a TOP offset to occur before it can be processed.
 The original return which includes a Form 8379 is givena DLN blocked 92, which posts a TC 570 and sets a –R freeze, preventing a tax or TOP offset until the injured spouseclaim can be worked. A TC898 TOP offset is reversed by IRS with a TC 766 with the same OTN. It is reversed by FMSwith a TC 899 with the same OTN.Once the injured spouse’s portion of the refund overpayment is determined on an Injured Spouse Claim, filed with theoriginal return, either a TC 808 or 809 will be input. This will systemically allocate the refund(s) and the appropriate BPI willbe set. The TC 808 will be used for the primary spouse’s share of the refund overpayment, whereas the TC 809 will beused for the secondary spouse’s share of the refund overpayment.
Any line marked with #is for official use only

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