However, the CADE literal is not an indicator that the refund was processed through Cade. A CP 53B will be issued advising that the refund may take up to 10 weeks. 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. To receive any amount of the payment you may be entitled to, you must file a 2020 tax return and claim the Recovery Rebate Credit (RRC). A request to reverse a credit elect from a 2020 account back to the 2019 account must be received before the 2020 return has posted and before March 1, 2021. Advise the taxpayer it could take up to 60 days for entire process. Never request a replacement check be issued to one party or issued without both signatures on joint returns, unless all required documentation is present. If research determines taxpayer is entitled to a refund, provide explanation. 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. ERS will contact taxpayers via Letter 12C, Individual Return Incomplete for Processing: Forms 1040, 1040-SR, 1040A, or 1040EZ; or Letter 4087C, International Return Incomplete for Processing: Form 1040-NR, 1040-NR-EZ, 1040, 1040-SR, 1040A, 1040EZ, for international taxpayers. Authenticate the taxpayer's identity and conduct account research to assist the taxpayer. The TC 971 AC 696 was established to indicate that Bureau of the Fiscal Service (BFS) has acknowledged/confirmed receipt of an IRS refund record. Since the TC 971 AC 850 takes two cycles to post, consideration must be given to posting cycles when inputting TC 971 AC 850 on Masterfile accounts. The tool is updated no more than once a day usually overnight. If no return information is available on CC TRDBV, use the Modernized e-File Return Request Display (RRD) to verify receipt of a MeF return. The Wheres My Amended Return? Program Effectiveness: Program Effectiveness is measured and controlled through: Program Goals are measured and controlled through: Quality data and guidelines for measurement are referenced in IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Compliance, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS), and Electronic Products and Services Support, Return Integrity and Compliance Services (RICS) and Electronic Products and Services Support, Goals, measures and operating guidelines are listed in the yearly Program Letter. Primary Stakeholders: The primary stakeholders are organizations with whom Accounts Management collaborates (e.g., Return Integrity and Compliance Services (RICS) and Submission Processing). Ensure you are talking to the taxpayer or their authorized representative and document the adjustment remark section following the procedures found in IRM 21.1.3.20.2, Oral Statement Documentation Requirements. For the cutoff days and time frames for BMF CC NOREF, see IRM 3.14.2.6.1 (2) and (6), Refund Intercept using CC NOREF. If research shows a refund has been generated and the taxpayer states he did not receive the check or direct deposit, use the following "IfAndThen" table to assist in resolving the issue: Do not initiate a refund trace over the phone if there is IDT involvement on the account. If an erroneous refund is identified during research, see IRM 21.4.5, Erroneous Refunds. Prior to mailing confidential information to the taxpayer, review IRM 21.1.3.9, Mailing and Faxing Tax Account Information. If the caller passes, prepare Form 4442/e- 4442 to RIVO using category "RIVO Complex Issue Not ID Theft.". Sometimes a few days, but it could take longer. Press J to jump to the feed. CC TXMOD and CC IMFOLT will indicate how a refund (TC 846) is issued. Prepare a Form 4442/e-4442, Inquiry Referral, include all of the taxpayer information and forward the case to the controlling employee. for updated information on your refund. Advise the taxpayer that the return is still in processing and emphasize that the easiest way to keep track of the status of their refund is through our automated systems "Where's My Refund" on IRS.gov, and our free mobile application "IRS2Go" (English and Spanish) for smart phones. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. The Wage and Investment Commissioner oversees all policy related to this IRM, which is published on an annual basis. To check the status of Form 1040-X taxpayers must use the Wheres My Amended Return (WMAR) application on IRS.gov. As of 2015, the IRS now limits the number of refunds that can be electronically deposited into a single account or pre-paid debit card to three. 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" . They are fast, accurate and available 7 days a week from any computer with internet access, AND the information provided is specific to each taxpayer who uses the tool. 2 - Refund that appears 2nd on Form 8888. An indicator of DD:0 indicates a paper check, and an indicator of DD:9 indicates direct deposit. If both TC 971 AC 052 and TC 971 AC 152 appear on the account, use the 2 cycle delay, as the AC 052 would supersede the AC 152. CC ENMOD and CC TXMOD will aid in identifying cases in the Rejects Inventory. If AMS shows the taxpayer has been authenticated, forward the tax return using the instructions in IRM 3.28.4.8 (2), Review of Deleted Returns - UPC 147 RC 0 Only. Inform the taxpayer not to call before the 12 weeks have passed as we will not have any information until then. DO NOT offer the toll free refund hotline, 800-829-1954, as an option unless the taxpayer states they do not have a computer, or internet access. It may take even longer now with all the cv mayhem now in place. It includes direct deposits that have passed all validity checks and paper checks. The HAL Holds system can no longer be used to request an IMF or a BMF refund stop. You can get this number from your Form 1040, line 35a. If you used Online TurboTax, log in and go to the Tax Home and check the efile status. If not, then thank him/her for calling and end the call. However, processing may take longer under certain circumstances. See IRM 21.5.3, General Claims Procedures, and IRM 25.6.1.10.2.6.3, Informal Claims, for information and guidance. If a "Z" Freeze is present, see IRM 21.5.6.4.52, Z Freeze. If the financial institution requests a letter from IRS before returning the funds, Refund Inquiry should send the letter in Exhibit 21.4.1-4, Bank Letter to Recover Direct Deposits, that has been approved by Chief Counsel for use by Accounts Management. To identify and resolve math errors, see IRM 21.5.4, General Math Error Procedures. Once the freeze is released, the account will reflect a Path Indicator of 2. See IRM 25.25.6.1.7.1, Taxpayer Protection Program (TPP) Recovery Project. Savings Bond purchase request was not allowed because the name lines contain "&" or other special characters. Do not issue a replacement check for the first or second round of Economic Impact Payments. There are certain exceptions when a direct deposit may be issued on a Form 1040-X (i.e., math error on original return). If the taxpayer declines to use the automated tool - DO NOT access their account or complete any research. (5) IRM 21.4.1.4.1.1(1) Updated procedures to address if taxpayers filed return cannot be found. The refund may be held by the Delinquent Return Refund Hold Program if the taxpayer has a delinquent return within the prior five years. Refer the taxpayer to the Form 1040 instructions or IRS.gov Get Your Refund Status page for information on direct deposit rules. If CC TRDBV shows the return was e-filed and has a balance due, advise the taxpayer of the fact that the return has a balance due and advise that the balance due e-File return will settle in cycle 20 or when the balance due is paid in full, whichever occurs first. Please contact the Administrator John@JohnRDundon.com for immediate professional advice? You must first establish the Fact of Filing (FOF). Refer to IRM 2.4.37, Command Code NOREF Overview, for a complete description and input requirements. Wheres My Refund? Advise the taxpayer the refund cannot be issued as a paper check. Follow the instructions in IRM 21.4.1.5.7.1 (7), Direct Deposit of Refunds. Refund cancellation freeze, TC 841 with block series 777 and serial number 98 or 99. Taxpayers inquiring about an account with an indication of "SPIDT STILL BAD" on CC TXMOD or AMS should be advised to submit their correct, signed paper return with all supporting documentation to the fax number/address shown in IRM 3.28.4.8 (2), Review of Deleted Returns - UPC 147 RC 0 Only. I think my refund just got stuck somewhere. When the contact is from the taxpayer or authorized representative, perform additional authentication per IRM 21.1.3.2.4, Additional Taxpayer Authentication. Advise the taxpayer that they should receive either their refund or correspondence with those time frames. Visiting the OCC website at: File a Complaint. Preparer/taxpayer caused the incorrect deposit. If the taxpayer received the refund and a Letter 4464C, Questionable Refund 3rd Party Notification Letter, advise the taxpayer to disregard the letter. For information regarding "fact-of-filing reference codes" see IRM 21.4.1.6, Internet Refund Fact of Filing (IRFOF). If the 10 weeks have passed, advise the taxpayer we are experiencing delays, see IRM 21.4.1.4.1.2.6 (4) for more information. They are fast, accurate and available 7 days a week from any computer or smart phone with internet access, and the information provided is specific to each taxpayer who uses the tool. If the taxpayer filed their tax year 2020 or prior return, before December 31, 2021, advise them to refile the return. Proc. Prepare Form 4442/e-4442 using category "RIVO UP147 RC 8 MEFile Returns Only" . WMAR does NOT provide the status of Form 843 Claims, Injured Spouse Claims, Carrybacks (applications and claims), Form 1040 series marked as an amended return, or amended returns with a foreign address. Taxpayer contacts IRS because they have not received their refund check. has the most up to date information available about your refund. Fax procedures contained in IRM 10.5.1.6.9.4, Faxing, must be reviewed prior to faxing confidential information to the taxpayer. If no match is found within these time frames, the CC NOREFP will be dropped from IMF processing. Authenticate the taxpayer's identity and conduct account research to assist the taxpayer. The closed UPC 147/126 resulted in a return moved to MFT 32. See IRM 21.5.6.4.35.3, -R freeze Overview For Accounts With Return Integrity Verification Operations (RIVO) Involvement, for additional information. Advise taxpayer to allow 9 weeks from the closing date for processing. The following direct deposit (DD), reject reason code Indicators are found on IDRS under CC TXMOD and CC IMFOBT: "77711" in DLN indicates a rejection due to name mismatch between the name on the refund and the name on the bank account. For external lead cases, if the caller states they have been told by their bank that their refund was returned to the IRS, follow the procedures in IRM 25.25.8.7, Responding to Taxpayer Inquiries. See (12) below for more information on how to determine the appropriate ERS location and fax/EEFax number. Access CC TXMOD to determine if we have received the Amended Return. Where's My Refund? 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. The sum of the deposits requested on Form 8888 does not match the refund amount on Form 1040 and the difference is NOT a math error. Information concerning a return received but not yet processed will be on the Fact of Filing (FOF) within three weeks of return receipt. TC 898 with the amount of the offset will appear on CC IMFOL the Monday following the direct deposit or check mailing date. If the caller is an unauthorized third party, do not refer them to the automated systems. For the latest information on IRS refund processing during the COVID-19 pandemic, see theIRS Operations Status page. Where's My Refund cannot provide any information on Form 1040-X or Form 8379, Injured Spouse Allocation, claims filed after the original return. If a taxpayer requests a manual refund due to economic hardship, consider whether to refer the case to TAS. Regardless of the return processing time frame, if the taxpayer is calling in an attempt to stop a direct deposit for any reason, including an error in direct deposit information, and wants to flip the direct deposit to a paper check (TC 971 AC 850), follow procedures in IRM 21.4.1.5.7 (3), Direct Deposits - General Information. Couldn't get through to a live person even trying these automated codes. Send closing letter advising taxpayer information is required to complete processing. If it's late January or early February, WMR can be overwhelmed by early filers. If the bank does not respond within 15 calendar days, contact the bank again. If the answer is NO, advise to do so. It is taking the IRS more than 21 days to issue refunds for some 2020 tax returns that require review including incorrect Recovery Rebate Credit amounts, or that used 2019 income to figure the Earned Income Tax Credit (EITC) and Additional Child Tax Credit (ACTC). The Fresno coordinator will review Form 4442/e-4442 and reject it to the originator if it does not meet criteria. The purchase request must be in increments of $50 and may not exceed $5,000. For taxpayers who meet PATH Act criteria, the following message is provided on the automated systems through February 15th. The initial message is still accurate, we received the return, and it is being processed. They are best used to validate past income and tax filing status for mortgage, student and small business loan applications, and to help with tax preparation. directs you to call us, our representatives will not be able to provide any additional information. IPU 22U0640 issued 05-23-2022. It will not appear on CC IMFOLT. Advise the taxpayer we have received their response and are experiencing delays. If you cannot contact the taxpayer by telephone, use existing letters to reply to or request additional information from the taxpayer. When 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 RIVO, using category "RIVO Complex Issue Not ID Theft" . Proc. CC TRDBV will have the necessary information to identify which unpostable and reason code was used on the original return if the unpostable is no longer showing on IDRS. Before leaving any message on a taxpayer's answering machine, review IRM 11.3.2.6, Methods for Communication of Confidential Information. B - Taxpayer owes an IRS debt and a TOP debt. Ask the taxpayer to return the check to the issuing processing center. Refund traces on these accounts will follow the same procedures as any other direct deposit. Additional CP notices utilizing this configuration requiring the bar code scanner will be rolled out periodically in the future. For current processing year individual accounts, ask the taxpayer if theyve checked on the status of the refund by using one of the IRS automated systems: Wheres My Refund (WMR) on IRS.gov; IRS2GO (English and Spanish) for smart phones; or the Refund Hotline. Change made due to recommendation by TIGTA. If taxpayer is not entitled, advise taxpayer to return voided refund check with an explanation. You must include the documents substantiating any income and withholding amounts when you file your Form 1040NR. For authentication procedures, see IRM 21.1.3.2.3, Required Taxpayer Authentication. Advise the taxpayer not to call back before the 9 weeks have passed as no additional information will be available. We cannot provide any information about your refund. Filed and accepted on 2/16. (27) IRM 21.4.1.6(1) Added Wheres My Refund and IRS2Go provides current processing year plus two prior year return information. Form 3911 and Form 1310 should then be destroyed as classified waste. Complete all account actions, except credit transfers, when requesting to stop a refund. The most common banks that offer Refund Transfer Products are listed below. ready when you call. (WMAR) on IRS.gov includes a status tracker bar that will show you which processing status your amended return is in: Amended Return Received Taxpayer is provided the received date and told to wait 16 weeks for processing, Adjusted The adjustment posting date is provided with information to wait 3 weeks for the refund/notice, Completed The taxpayer should have already received the refund and notice information, and the inquiry date is greater than 3 weeks from the adjustment date, Form 1040-X toll free number- 866-464-2050 - provide only if the taxpayer does not have access to a computer or the internet. Employees resolve Refund Inquiry requests following procedures in this IRM. 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. See IRM 21.6.6.2.20.3, CP 01H Notice or Letter 12C Decedent Account Responses, for guidance. Use the following table to determine if the processing time frame has been met. If the e-File/paper return was deleted and Field 38 shows a New Block DLN, access the new DLN using CC SCFTR. In the case of a freeze condition, the TC 971 AC 850 must post before, or in the same cycle as the refund. See IRM 21.6.3.4.2.3, Estimated Tax (ES), for more information. For paper inquiries, employees should close their case with Letter 109C advising the taxpayer to call IRS at 800-829-1040 during the hours of 7:00 a.m. to 7:00 p.m. (local time), Monday - Friday. Karen A. Michaels Form 3911 and Form 1310 should then be destroyed as classified waste. CADE/CADE 2 cycle dates will carry an additional two digit field to indicate the day of the week processing occurred. It does show my SSN, and the expected refund amount, anyone else getting this?I used TurboTax. Routing transit number (RTN) identifies the financial institution (FI) to which the refund will be deposited. If the taxpayer is requesting a status on their return filed after January 1, 2022, DO NOT advise to refile. ERS Status Code 100: unworked error record that is usually a simple problem. If either of these conditions are not met, or if there was a math error on the return that reduces the amount of refund, or invalid information on the Form 8888, per IRM 21.4.1.5.7.1 (1), Direct Deposit of Refunds, the refund will be issued as a paper check. Refer to Document 6209, for a list of FLCs. If the taxpayer has filed their 2021 tax return, follow procedures in IRM 21.6.3.4.2.14.1, Recovery Rebate Credit - Adjusting the Credit, to allow the Recovery Rebate Credit to generate a refund to the taxpayer. It will take approximately 3 weeks for the IRS to receive the funds back from the bank and can be identified by TC 841. WMAR cannot provide information on amended returns accepted directly by Compliance/Exam/TAC or other functions in which the input of TC 971 AC 120 by Submission Processing is bypassed. To stop a direct deposit refund, use CC "NOREF" with definer "E" . EFT refund after settlement cycle denied. Any portion of a split refund being direct deposited into a bank account may be received before the debit card arrives by mail. If ERS status is not specifically noted above and you cannot determine the cause for the condition (except Status 100), advise the taxpayer to allow 10 weeks from the original received date of the e-Filed or paper return for their refund or additional correspondence. However, if the resolution seems impossible, taxpayers may file a formal complaint with the OCC. Change made for missing scenario. Then, follow IRM 21.6.3.4.2.13.3, Economic Impact Payments - Manual Adjustments, to reverse the EIP credit (if not done systemically). IRS addresses and fax numbers are provided to the taxpayer when the form is offered. - When was the return filed? In order to process a credit elect reversal for IMF accounts, the request must be received: Before the tax return has posted for the year where the credit elect was applied, AND, Before March 1, of the year following the year to which the credit was applied. Advise taxpayer we are unable to comply with their request for a direct deposit due to programming limitations. On occasion the taxpayer may contact the IRS to resolve a return discrepancy. See IRM 20.2.4.6.2, Rules for Applying Offsets Under Section 6402, at (2) for guidance. If the Letter 12C is regarding unreported estimated tax payments or credit elect, do not provide the payment amounts, dates, or a transcript of the account. See IRM 21.4.1.5.10, Refund Intercept CC NOREF with Definer "P" . See IRM 21.4.1.4.1, Locating the Taxpayer's Return, for additional information. Tip: If you see the message You may not have entered your information correctly, select the Re-Enter button to try again. Research indicates a refund was issued by direct deposit. Ive used the TAX advocate line to get in the queue to speak with someone and nothing changes. Form 1040-X should be on IDRS within 3 weeks from the date filed. The IRS is taking longer this year. To request a screen display via CC ERINV, use either the primary TIN or the return DLN. Update made as result of research and review. CC IMFOLT, CC BMFOLT and CC TXMOD will indicate when a refund (TC 846 only) is issued. Do not initiate a trace for Economic Impact Payment pre-paid debit cards. Do not advise the taxpayer to resubmit the requested information. 2010-16. If the bank does not respond within 15 calendar days of the letter, contact the bank by phone to determine the status of the request. Purpose: This IRM provides instructions to all Customer Service Representatives and Taxpayer Assistance Center functions who address various Refund Inquiries and procedures to be followed when responding to refund inquiries from taxpayers in performance of their daily duties. 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. Refund inquiries generally originate in the Integrated Customer Communications Environment (ICCE). Once authenticated, provide correct shared secrets if applicable. CC ENMOD and TXMOD will display the following information: RJ 150: Appears in the Pending Return Section with an ERS Status Code on CC TXMOD and the Transaction Section on CC ENMOD, see Exhibit 21.4.1-1, Error Resolution System (ERS) Status Codes. See IRM 21.4.1.6, Internet Refund Fact of Filing (IRFOF), for further guidance, and Exhibit 21.4.1-3, Internet Refund Fact of Filing Reference Numbers, for a list of the most common reference codes. 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. Provide the taxpayer with the irs.gov web address www.irs.gov/covidstatus to check the current operational status due to Covid-19. 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). If ERS status is 421/422/423/424: the taxpayers reply has been received. IRS employees are not permitted to contact the bank to request the identity of the account owner who received the erroneous refund. Use CC "IMFOLV" to obtain retention register information. If CC TXMOD indicates an open control base, see IRM 21.5.2.3, Adjustment Guidelines - Research, for guidance. - Taxpayer Identification Numbers (for all) Any portion being directly deposited into a bank account may be received before the bonds arrive by mail. TIGTA will confirm receipt with the taxpayer within 10 days. An unpostable condition including UPC 126 or UPC 147 has been corrected, The UPC 126 RC 0 is closed with a URC of 0, See IRM 25.25.6.6, Non Taxpayer Protection Program (TPP) Telephone Assistors Response to Taxpayers, for procedures, The UPC 147 RC 0 is closed with a URC of 0. Raise your hand if you still haven't received your federal unemployment tax refund. If you receive the taxpayers response and the case remains open in ERS, send all documents to the appropriate ERS location via fax/EEFax. If the information is not available on your local campus file, you must input the @xx to get information. Any additional refunds will be issued as a paper check. Advise the taxpayer to allow 16 weeks from the date of their call to check back on the status of their return. RTN not on Financial Organization Master File Routing Transit Number File (FOMF-RTN-FILE). To input the reversal, use ADD/ADC48. 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. Please tell me more, so we can help you best. Weve approved your refund. TC 971 action code descriptions can be found in Document 6209, Section 8C, TC 971 Action Codes. Review time frames below. Taxpayer should be contacted within 8 weeks of cycle date if additional processing information is required. See IRM 21.4.3, Returned Refunds/Releases, to avoid possible penalty and interest. Before referring the case to TIGTA, request the block of work to ensure this is not a "slipped block" which would indicate an IRS error. The financial institution is not required to return the funds unless it was their error that caused the deposit into the wrong account. Reviewed and updated plain language, grammar, web addresses, IRM references, and legal references. Conduct account research, and see IRM 21.4.1.4.1.2 (3), Return Found/Not Processed, CC FFINQ status code 5 for guidance. If your research shows that the account is in "Status 12" with a credit balance on the module, a freeze code will be on the account. Advise the taxpayer to immediately fax a statement requesting an extension to the fax number on the letter, and include a copy of the letter. See IRM 21.4.2.4, Refund Trace Actions, for oral statement criteria requirements for married filing joint (MFJ) taxpayers. . Check Wheres My Refund for your personalized refund date. An "S-" Freeze generates instead of a refund. If your return was Accepted or mailed then check IRS Where's my refundhttps://www.irs.gov/refunds/When will you get your refund?https://ttlc.intuit.com/community/refund-status/help/when-will-i-get-my-irs-tax-refund/01/25589IRS - Questions about Refundshttps://www.irs.gov/refunds/tax-season-refund-frequently-asked-questions. TC 846 will appear on CC IMFOLT approximately one cycle before CC TXMOD. 2/11 still have this message. Advise taxpayer refund trace cannot be initiated until after 5 calendar days from the scheduled date of deposit. If the taxpayer states they requested the Refund Advance Product (RAL/RAC) but did not receive the funds, they must be advised to contact the preparer or FI prior to initiating a trace. If additional action is required (i.e., injured spouse claim, 1040-X) request that the refund be held, monitor the account and take appropriate follow-up action once the return has posted to MFT 30. Refer to IRM 21.4.6, Refund Offset. Prior Campus closures have caused delays in ERS/Rejects, if the taxpayer is calling to check on the status of their refund do not send Form 4442/e-4442, Inquiry Referral, unless otherwise stated below. Therefore, reissuance of the refund check is unnecessary. For paper returns, the account will remain unsettled until full payment is received or the return due date is reached. If the processing time frames are up and the return is UPC 126 or UPC 147 or showing as stopped in ERS (return is showing on CC ERINV), then follow the instructions in the appropriate box below. IPU 21U1336 issued 12-13-2021. If 5 calendar days have passed and the taxpayer has not received their direct deposit, see IRM 21.4.1.5.7.1, Direct Deposit of Refunds. 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. 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.