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8.1.6.4
(03-03-2009)
Identity Theft Cases
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This IRM section outlines the documentation requirements to substantiate an identity theft incident affecting tax administration,
and contains guidance for the input of TC971 AC501 to the taxpayer’s Individual Master File account.
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Implementation of TC 971 AC 501 provides IRS employees with the ability to post an indicator on the Individual Master File
accounts of taxpayers with substantiated identity theft incidents.
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