For all transcript requests involving the transcription error returns, see IRM 21.2.3.5.7, Transcript Restrictions and Special Handling. Taxpayers may request to have an overpayment credited to another year/period other than the immediately succeeding tax year or period. If you receive the taxpayers response and the case remains open in ERS, send all documents to the appropriate ERS location via fax/EEFax. In some circumstances, TC 971 AC 850 may be input to flip a direct deposit refund to a paper check. Accounts meeting the PATH Act Section 201 criteria will have a C- freeze generated on the account and will carry an Indicator of 1, 2, or 8. Refer to IRM 2.4.37, Command Code NOREF Overview, for a complete description and input requirements. TC 971 AC 111 (CC TXMOD), TRDBV shows UPC 126 RC 0 and the TP filed the return on MFT 32, or the return was GUF Voided/Deleted. Return should post or go to ERS. To obtain refund information, callers enter disclosure authorization consisting of their SSN, filing status and refund amount. Business Master File (BMF), the issue date is one day after the TC 846 date. Apologize for the delay and advise the taxpayer that we are working returns in the order that they were received. However, processing may take longer under certain circumstances. (26) IRM 21.4.1.5.9.2(1) Updated procedures to follow IRM 21.4.3.5.5.2.2, Joint Filers Request Refund Check in One Name, if divorce decree allocating the refund is received. Review Accounts Management Service (AMS) for any indication of prior taxpayer contact. We have your tax return and are processing it. ENMOD will identify the letter written and the paragraphs selected. RTN not on Financial Organization Master File Routing Transit Number File (FOMF-RTN-FILE). See the table in IRM 21.4.1.4.1(1), Locating the Taxpayer's Return, for CC SCFTR return research procedures. Use CC ENMOD to research the selective paragraphs and advise the taxpayer of the requested information, except for selective paragraph "h" which is used for a narrative fill-in. It identifies a return sent to the Reject Unit because it cannot be processed. If return preparer misconduct is claimed, refer to IRM 25.24.1.3, Identifying Potential RPM Issues For Telephone Assistors/Taxpayer Assistance Center (TAC) Assistors, for guidance. Prevents offsets), Indicator 2: Historical setting (Set after February 15th to signify a return that had the indicator 1 set previously and is now after February 15th and Freeze was released), Indicator 8: IMF internal setting to indicate freeze occurred in the current cycle. . 10 calendar days (30 calendar days if its a foreign address) from the "RFND-PAY-DATE" on CC IMFOLT or the "RFND-PYMT-DT" on CC TXMOD, either of which is located below the TC 840. If research indicates the refund check was recently issued or scheduled to be issued, and the taxpayer indicates a change of address but does not meet oral statement criteria, advise the taxpayer to complete Form 8822, Change of Address. Filed and accepted on 2/16. An indicator of DD:0 indicates a paper check, and an indicator of DD:9 indicates direct deposit. For additional information on refund inquiries, see IRM 21.4.2, Refund Trace and Limited Payability, and IRM 21.4.3, Returned Refund/Releases. Under current programming for split refund requests made through Form 8888, IMF only stores the information from the first bank account on Form 8888. This applies to the entire refund, even the portion not associated with these credits. An "S-" Freeze generates instead of a refund. Refer to IRM 20.2.4.8.5, Credit Elect, for instructions on payment or nonpayment of credit interest on credit elect reversals. If the taxpayer would prefer to receive the letter in order to submit a response, advise that we are not reissuing letters at this time and apologize for the inconvenience. Return signature document in envelope provided. Please have your paperwork (such as cancelled checks, amended return, etc.) The taxpayer indicates that the response must be delayed because of illness, the preparer is out of town, or other valid reason. Refer to any SERP Alerts regarding these extended time frames. ERS Status Code 100: unworked error record that is usually a simple problem. Rejects are returns or documents which cannot be processed, usually due to missing or incomplete information. Advise the taxpayer not to call back before 9 weeks as no information will be available. Form 1040-X should be on IDRS within 3 weeks from the date filed. It will take approximately 3 weeks for the IRS to receive the funds back from the bank and can be identified by TC 841. Any TC 29X input with a money amount will cause the account to become weekly; whereas a TC 290 .00 will not change the existing status. Refund research is the use of various IDRS command codes to locate the status of a filed return. I would say try checking the status again in a few weeks. Proc. Use TC 832 to reverse the posted TC 836 or TC 830. CC TXMOD and CC IMFOLT will indicate how a refund (TC 846) is issued. If the ERS time frame has passed and the return has not posted, see IRM 3.12.37-13, Researching SCCF and IRM 2.3.36, Command Code SCFTR, for input and access procedures. Refund cancellation freeze, TC 841 with block series 777 and serial number 98 or 99. See IRM 21.4.1.4.1.2, Return Found/Not Processed, for additional information. for updated information on your refund. It may take even longer now with all the cv mayhem now in place. - When was the return filed? It usually is a simple problem that is corrected in 3 - 4 days by ERS. Do not continue with the steps below if the TC 846 status is provided. Refer to Exhibit 21.4.2-3, Reason for Cancellation Codes and Generated Account Information, to determine the cause of refund cancellation. This list is not all inclusive. **Say "Thanks" by clicking the thumb icon in a post. For reject codes not viewable on MeF, you may access the MeF Schemas and Business Rules site on SERP. A TC 904 with DC "79" will appear if the master file contains no such TIN or NC match. If the direct deposit is rejected by the financial institution, a paper check will normally be issued within 4 weeks from the RFND-PAY-DATE located below the TC 846 date of the direct deposit refund. If the issue involves a change of address, see IRM 21.4.1.4.2, Return/Refund Located, and IRM 21.4.3.5.3, Undeliverable Refund Checks, for additional information. Change made for IRM consistency. Advise them not to call back before 12 weeks as no information will be available. Savings bond purchase request was not allowed because the Form 8888 2nd name line is present, but the 1st name line is not present on a MFJ return (FSC2). Whether the taxpayer has or has not filed a 2020 tax return, if the financial institution will not return the misdirected funds, follow IRM 21.4.5.11.1, IRS Error Direct Deposit, paragraph 4, so the balance created by the EIP reversal does not negatively impact these taxpayers. A TC 846 in CADE 2 cycle "20120503" indicates processing occurred Tuesday of the 5th cycle in the year 2012. If the time frame has not been met, advise the taxpayer the IRS cannot take any action until after 5 or more calendar days have passed. If during the conversation it is determined the taxpayer did not request direct deposit, refer to IRM 21.4.1.5.9.5, Taxpayer Expecting a Paper Check But Refund Issued as Direct Deposit. When necessary, employees must order the return to verify the direct deposit account information. Managers and leads ensure compliance with the guidance and procedures in this IRM for Individual Retirement Accounts case resolution. The IRS expects most EITC/Additional CTC related refunds to be available in taxpayer bank accounts or on debit cards by March 1, if they chose direct deposit and there are no other issues with their tax return. The "credit elect" can be recognized by TC 836 on the current year's module and TC 716 on the following year's module. The irs tool says they cannot provide me any information about my tax refund. Unlike IMF processing which occurred in weekly cycles, CADE/CADE 2 processing occurs on a daily basis (some CADE 2 accounts are processed on a weekly basis). Do not advise the taxpayer to resubmit the requested information. See (12) below for more information on how to determine the appropriate ERS location and fax/EEFax number. Wait at least 24 hours after acceptance before using WMR. If the TC 904 indicates the taxpayer filed in another Customer Service Field Operations, request the information and continue to work the case. DD rejected by bank; block and serial number "77777" in DLN indicates issuance of paper check. The refund will then be issued as a paper check to the address on the taxpayer's tax return. The following section contains procedures for resolving taxpayer refund inquiries. Advise the taxpayer that the return has been selected for further review and that well need to speak with him/her to validate the information that was submitted. Input secondary TC 770 for .00 to restrict credit interest. Determine if the amended return was submitted more than 16 weeks before today's date. The procedures for tax returns involving transcription errors are outlined in IRM 21.5.2.4.3.1, Adjustments Not Requiring an Amended Return or Taxpayer Documentation. Once you establish non-receipt, follow the refund trace procedures in IRM 21.4.2, Refund Trace and Limited Payability. If you used Online TurboTax, log in and go to the Tax Home and check the efile status. If the taxpayer claims non-receipt, and IDRS indicates the refund was a myRA, provide the following appropriate phone number: Since the TC 846 will post on the module up to 5 business days before the TC 841, the account must be monitored for the TC 841 posting to determine if CC NOREFP was successful. If preparer misconduct is suspected, refer to IRM 25.24.1.3, Identifying Potential RPM Issues For Telephone Assistors/Taxpayer Assistance Center (TAC) Assistors, for additional information. If you have questions regarding any matter contained on this page, please contact the related agency. See IRM 25.25.6.6.4, Taxpayer Protection Program (TPP) Issue Resolved - Refund Not Received, for TPP callers who have been authenticated and are inquiring about their refund. Wheres my refund tool says we cannot provide any information about your refund. The following will assist you in responding to a taxpayer who received a refund, but had expected a different amount: Research IDRS using CC IMFOLQ. The following are the codes where the suspense period has expired with no response for additional information - Transferred to workable suspense: 321 Taxpayer Correspondence has been sent and no response received, 322 International Taxpayer Correspondence has been sent and no response received, 324 ACA Correspondence has been sent and no response received, 325 Taxpayer Correspondence for Shared Responsibility payment sent with no response, 330 The document has been referred to Examination, 331 The document has been referred to Statute Control, 332 The document has been referred to Entity Control, 333 The document has been referred to Fraud Detection Center, 334 The document has been referred to Accounting, 337 The document has been referred to Examination. If the taxpayer filed their tax year 2020 or prior return, before December 31, 2021, advise them to refile the return. Refer to IRM 25.6.1.5, Basic Guide for Processing Cases with Statute of Limitations Issues, for additional information. If the caller cannot authenticate and this is a TPP call, provide the caller the toll-free appointment number, 844-545-5640, to schedule an appointment at one of the Taxpayer Assistance Centers (TACs), (Hours of operation: 7:00 a.m. to 7:00 p.m. local time; Hawaii and Alaska follow Pacific Time Zone). Review account to determine whether or not an erroneous refund occurred. If the information can be used to close the account, contact the controlling employee. See Understanding Your CP53D Notice, and Direct Deposit Limits, on IRS.gov, for additional information regarding the limitation. Do not refer these cases to TAS unless the taxpayer asks to be transferred to TAS and the case meets TAS criteria. Notate on the referral, "Erroneous Refund" . A link for finding the financial institution contact information is at Exhibit 21.4.1-2, Most Common Banks That Offer Refund Transfer Products (RAL/RAC). For current year and all prior year IMF returns, the issue/mailing date is found on CC IMFOLT on line below the TC 846 as "RFND-PAY-DATE:" , and on CC TXMOD on the line below the TC 846 as "RFND-PYMT-DT" . Unpostable condition is an unresolved UPC 126 RC 0 and is not viewable on CC UPTIN and the normal processing time frames have. Advise the taxpayer to allow normal return processing time and that the best way to get the most current information about their refund is through the automated systems, Wheres My Refund (WMR) on IRS.gov; IRS2GO (English and Spanish) for smart phones; or the Refund Hotline. Change made due to programming change to Wheres My Refund. CADE/CADE 2 cycle dates will carry an additional two digit field to indicate the day of the week processing occurred. Once ordered it may take up to three weeks for the bond to arrive in the mail. I filed my taxes by mail 16 weeks agostill no refund and the IRS refund tracker (online and phone) cannot provide any information about my refund. Advise the taxpayer that they should receive either their refund or correspondence with those time frames. Other mandated IAT tools are available at Exhibit 21.2.2-2, Accounts Management Mandated IAT Tools. If an error is found during Quality Review, the record will be returned to the ERS tax examiner to resolve. If the account has a TC 971, AC 152 posted, normal processing time will increase by one cycle as this action causes the return to re-sequence for one cycle. The only way to fund out what's going on with your refund is to call and talk to someone, This is normal. RTN can be verified by checking IDRS CC IMFOBT. The Wage and Investment Commissioner oversees all policy related to this IRM, which is published on an annual basis. The $5,000 limitation is for purchases of any series U.S. Savings Bonds in any calendar year whether as part of the refund or as a direct purchase through the U.S. Treasury Department at Treasury Direct. Ive filed my taxes the same way for 8 years no changes and its going on 9 weeks and I cant get a status update to save my life through the mail, Website, or speaking with a representative. CP 53D is issued to the taxpayer as notification. You canquicklyfind out if you did by, If you don't see a status, go through the TurboTax. 855-406-6972 While /r/IRS does not represent the IRS, we provide quality information from tax professionals and Reddit contributing members. - Return was reviewed for required documentation In the case of a split refund, one refund may be issued as a direct deposit and one refund may be issued as a paper check if the financial institution is rejecting the deposit. I'm certain my info is correct, and I've already received my refund for the two different states . To stop a direct deposit refund, use CC "NOREF" with definer "E" . Select Referral Type "IRM" with Category - "Other Write-In" . If the taxpayer received a CP 80, follow guidance above. Processing times for Form 1040, U.S. Ask the taxpayer if they have any additional questions. If account is located at another center send Letter 86C, Referring Taxpayer Inquiry/Forms to Another Office, to the taxpayer and forward the case to the appropriate campus. Advise the taxpayer to file Form 3911, Taxpayer Statement Regarding Refund. If the letter was not received or lost, advise the taxpayer to provide a letter of explanation and include their TIN. Normally, a duly appointed executor or administrator may cash a decedent's check by endorsing it via his/her legal capacity and presenting it to a bank with a copy of the court certification of appointment. If the 150.1 contains a message such as, "R06 sent" , "send R06" , or TCIS contains notes that a R06 letter was issued, the 150.1 and the banks response to the R06 letter must be scanned to TCIS before the case can be closed. For additional information, see IRM 21.4.3.5.3.1, Undelivered Refund Notices, or IRM 21.4.3.5.3.2, Local Undelivered Refund Check Listing (URCL). This applies to the entire refund, even the portion not associated with these credits. Related resources for this IRM include (list is not all inclusive): Pub 5033, IRS EXTERNAL LEADS PROGRAM: FACT SHEET ON SUBMITTING LEADS. 2/11 still have this message. It is extremely important to consider the refund statute expiration date (RSED), prior to responding to the taxpayer. However, some taxpayers may see their refunds a few days earlier. If a taxpayer requests a manual refund due to economic hardship, consider whether to refer the case to TAS. Refer to IRM 21.4.2, Refund Trace/Limited Payability. IRS employees are not permitted to contact the bank to request the identity of the account owner who received the erroneous refund. If the taxpayer does not meet oral statement, advise the taxpayer to complete Form 8822, Change of Address. Cannot be used to stop a refund during an accelerated cycle. To identify and resolve math errors, see IRM 21.5.4, General Math Error Procedures. Accounts Management employees are required to use the Integrated Automation Technology (IAT) MISSING REFUND (CHKCL) tool and the Reissue Refund (CHK64). See IRM 21.4.1.3.1, PATH Act Refunds, for accounts meeting PATH Act criteria. See IRM 21.5.5.3.3, Responding to Taxpayer Inquiries on an Open Unpostable, for further guidance. Since the taxpayer has complete control over these payments, any anticipated reduction in tax or realization of excessive payments made can be resolved by reducing or eliminating subsequent ES payments. "As of March 11, 2022, we had 7 million unprocessed individual returns.". Advise the taxpayer his/her request has been forwarded to the Refund Inquiry Unit and they should hear from us in 15 days. If CC "NOREF" with definer "E" is input on an account with a split refund, all portions of the split refund will be cancelled. Advise the taxpayer of the additional 10-week time frame from the date of the rejection. For input instructions, refer to Command Code SCFTR Job Aid. As of January 1, 2017, the IRS is restricted from releasing refunds that include EITC and/or ACTC until February 15, for current year tax returns that include EITC and/or ACTC, and, Cannot perform a partial refund release such as the non-EITC or non-ACTC portions or withholding, Cannot initiate an early refund release because filtering and income match is not completed prior to February 15, Cannot prepare a manual or expedited refund for an exception process such as economic hardship, Cannot perform a refund offset to pay for other IRS tax debt on another module or account. Change made due to recommendation by TIGTA. Advise the taxpayer not to call back before the time frame has passed as no additional information will be available. If an e-File/paper return, RIVO will secure the return. Research CC CFINK for receipt code "R" and advise the taxpayer to check with the POA of record for receipt of the refund check. Paper-filers should wait 4 weeks before using WMR. The information will remain on the FOF for three to six weeks depending on processing times. If the amount of the refund is increased because of a math error, the savings bonds will be issued, and the additional amount will be refunded in the form of a paper check or direct deposit if designated on the Form 8888. (1) IRM 21.4.1.1.2(1) Added policy statements for Customer Accounts Services as authorities for the IRM. See IRM 21.5.1.4.10, Classified Waste. directs you to call us, our representatives will not be able to provide any additional information. It can take anywhere from a few days to 3 weeks to update and show the status. These tools assist users with the input of CC CHKCL and CC CHK64 for situations that meet oral statement criteria and all situations necessary for refund inquiry users. See IRM 21.4.2.4, Refund Trace Actions, for oral statement criteria requirements for married filing joint (MFJ) taxpayers. No further action required. Debit with TC 712, credit with TC 832 (if moving the credit back to where it came from) or TC 710 (if moving to a different module). In addition to the regular Integrated Data Retrieval System (IDRS) research command codes (CC), the following CCs are used throughout the refund inquiry process. You must wait at least 24 hours after you get the acknowledgment e-mail that your tax return was received by the IRS. Here are some tips when using the IRS "Where's My Refund" tool: https://www.irs.gov/Refunds Be sure you have waited at least 24 hours after acceptance before using the IRS WMR tool. Date of deposit is less than 5 calendar days prior. IMF accounts will be signified by a 08 in the DD field or the field will be blank. If either of these is entered incorrectly, or there is a math error on the return, the savings bond purchase request will be rejected, and the refund will be issued as a paper check. For information regarding Debtor Master File (DMF), Treasury Offset Program (TOP) Offset Bypass Refund, Hardship and Injured Spouse, see IRM 21.4.6, Refund Offset. Change made due to ITAR program being obsoleted. The refund amount from the original return should always be used when accessing WMR. When contacting taxpayers, refer to IRM 21.1.3, Operational Guidelines Overview, for the appropriate disclosure authorization procedures. Follow the chart below to determine if credit interest should be paid when reversing the credit. Provide the 10 week processing time frame to receive a notice or their refund. Direct deposit more than 1 week ago, Math error on return. follows your tax return from receipt to completion. If either the RTN, account number, and/or taxpayer name of the deposited refund does not match the information found in TCIS, IDRS or the tax return information, or if TCIS does not match IDRS and the IRS caused the error, complete the following: Issue a manual refund to the correct taxpayer as soon as possible to make the taxpayer whole and limit credit interest. If an erroneous refund occurred, refer to IRM 21.4.5, Erroneous Refunds, to start procedures for return of the funds. See Exhibit 2.3.15-18, ENMOD-Entity Posted Transaction Display, or Exhibit 2.4.19-2, Command Code REQ77 Response, for information on the placement of the MISC field on CC ENMOD and CC FRM77. My amount has disappeared so thats an update , Same. Advise taxpayer to allow 9 weeks from the closing date for processing. Advise taxpayer when the money was deposited. Inform them they should file their tax return, if they have a filing requirement. The Wheres My Amended Return? If present, and the contact is from the taxpayer or authorized third party, follow required authentication procedures per IRM 21.1.3.2.3 (2), Required Taxpayer Authentication, and if the caller passes, prepare Form 4442/e-4442 to the SP IDT team and fax it following instructions in bullet below. Verify taxpayers telephone number and address. If a "Z" Freeze is present, see IRM 21.5.6.4.52, Z Freeze. Use information available through IDRS research to make the determination (i.e., use MeF data for e-filed returns, CC TRDBV, etc), prior to initiating a document request (CC ESTAB). This publicly announced start date is also valid for paper filed tax returns. If the taxpayer meets hardship criteria, refer to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, and IRM 13.1.7.4, Exceptions to Taxpayer Advocate Service Criteria, before referring to TAS. If the taxpayer has not filed their 2020 tax return, follow IRM 21.6.3.4.2.13.3, Economic Impact Payments - Manual Adjustments, to reverse the EIP credit (if not done systemically). The deposit date is shown on CC IMFOLT on the line below the TC 846 as "RFND-PAY-DATE" , and on CC TXMOD on the line below the TC 846 as "RFND-PYMT-DT" . The Office of the Comptroller of the Currency (OCC) is an agency of the U.S. Department of the Treasury. Send a closing letter for your refund inquiry case. See IRM 21.4.2.4.1, Form 3911, Taxpayer Statement Regarding Refund, for additional guidance regarding Form 3911. Individual Income Tax Return. You never e-filed. Be sure to: verify your filing date;check with your tax preparer or tax software provider; orverify you received your electronically filed acknowledgement e-mail.If you filed a complete and accurate tax return, your refund should be issued within 21 days of the received . If the UPC 126 RC 0 posted to the account within 14 days of the date of the call, advise the caller that the tax return has been selected for further review and to allow 14 days to receive a letter with further instructions. After the initial response to the 150.1, the Department of the Treasury may issue the "R06" letter to the banking institution. See IRM 21.4.3.5.4, Returned Refund Check Procedures, for guidance to send the RAL/RAC to the IRS. Add 1 week to this for mail delivery, and the taxpayer should have the check within 5 weeks. Why is there no record of my return at Where's My Refund (WMR)? See Exhibit 2.3.51-13, Command Code IMFOL Output Display - Entity, for more information. CSRs will follow procedures in IRM 21.4.3.5.3, Undeliverable Refund Checks. Often proper documentation is not sent with the initial filing of the return and the IRS is contacted with questions regarding reissuance of a refund check. See IRM 21.5.1.4.10, Classified Waste. As a result, accounts with refunds that include EITC and/or ACTC referred and resolved by TAS will not be released until February 15th or later if there are processing issues. If the direct deposit is rejected, the refund check should be delivered by 04/11/2019. Use the CC MFREQC when inputting transactions, opening required control bases, entering required history notes, and so forth on your local IDRS or the Taxpayer Information File (TIF). (23) IRM 21.4.1.5.7.5(5) Updated procedures to address Non-Receipt of EIP 3. 1 - Refund that appears 1st on Form 8888. The UPC 147 RC 0 is closed, the return has posted to MFT 32 (TC 971 AC 111 present on MFT 30), and TC 971 AC 506 with "WI SP UPC 147" is in the MISC field on CC ENMOD and CC IMFOLE. If the taxpayer indicates the return was filed in another center and this is verified through research. Thanks. If the conditions in IRM 25.25.8.7, do not exist, follow IRM 21.4.1.5.7.1, Direct Deposit of Refunds. In some instances, the refund callback number will be provided, along with a unique reference number, for further assistance. The RTN for savings bonds is always 043736881. If taxpayer indicates the routing transit number or account number shown on their return is incorrect, advise the taxpayer IRS employees cannot change or correct these numbers from the numbers shown on their return. All paper refunds and direct deposited refunds to one account will have this indicator. Before ending the call, on Individual accounts, advise the taxpayer that the best way to get the most current information about their refund is through the automated systems, Wheres My Refund (WMR) on IRS.gov; IRS2GO (English and Spanish) for smart phones; or the Refund Hotline. This information must include (but is not limited to) research showing the RTN, statement from the taxpayer stating they did not request a direct deposit, Form 3911, Taxpayer Statement Regarding Refund, and Form FMS 150.1, and documentation of any attempts made by the taxpayer to retrieve the funds from the bank. The literals "00" indicate an account is not eligible for daily processing; "01-99" indicates an account is eligible for daily processing. Do not conduct any research on the account prior to the official filing date. In the case of a split refund, all deposits must meet the normal pipeline validation, or the taxpayer will receive one paper check. After 9:00 PM CT on Thursday the refund can no longer be stopped. Advise taxpayers to provide their: The following are additional agencies to which the taxpayer may appeal: The Federal Deposit Insurance Corporation: (This organization regulates federally insured state banks that are not members of the Federal Reserve System); Web address and phone number: Federal Deposit Insurance Corporation; 877-275-3342, The National Credit Union Administration (Regulates federal credit unions). For complete guidelines regarding oral statement address change, see IRM 3.13.5.29, Oral Statements/Telephone Contact Address Change Requirements. For more information about the TBOR, see Taxpayer Bill of Rights and Pub 1, Your Rights as a Taxpayer. Routing transit number (RTN) identifies the financial institution (FI) to which the refund will be deposited. Advise the taxpayer it could take up to 60 days for entire process. I dont know what that means. Change made due to IRM Improvement feedback. Inform the taxpayer they will receive a letter within the next 6 weeks (from date of the call), if additional information is needed. You do not need to do anything other than continue to wait and promptly respond to any requests from the IRS.
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