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Part 21. Customer Account Services

Chapter 4. Refund Inquiries

Section 1. Refund Research

21.4.1  Refund Research

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21.4.1.1  (10-01-2005)
Refund Research Overview

  1. This section outlines the research procedures to be used in responding to refund inquiries from taxpayers. It applies to all Customer Service Representatives, telephone, paper, and Taxpayer Assistance Center functions.

  2. Before discussing any tax information, you must be sure you are speaking with the taxpayer or authorized representative. See IRM 21.1.3, Taxpayer Authentication, guidelines. Before leaving any message on a taxpayer's answering machine, review IRM 11.3.2.6.1, Leaving Information on Answering Machines/Voice Mail. Fax procedures contained in IRM 11.3.1.10, Facsimile Transmission of Tax Information must be reviewed prior to faxing confidential information to the taxpayer.

  3. In addition to the regular Integrated Data Retrieval System (IDRS) Research Command Codes (CC), the following CCs are used throughout the Refund Inquiry process.

    • CC RFUND, IDRS Generated Refund

    • CC CHKCL, IDRS Check Claims and Photocopy Request and Input

    • CC CHK64, Undelivered Refunds

    • CC NOREF, Refund Intercept Request

    • CC REINF, Research of the Refund Taxpayer Information File (TIF)

  4. The Internal Revenue Manual (IRM) Sections of the Refund Inquiry Chapter 4 containing the stop refund information are listed below. Additional stop refund information can be found in IRM 3.14.1, IMF Notice Review and IRM 3.14.2, BMF Notice Review.

    • See IRM 21.4.1.4.10, Refund Intercept Command Code (CC) NOREF.

    • See IRM 21.4.1.4.11, IRS Holds Automated Listing (HAL).

  5. If during taxpayer contact it appears a hardship situation may exist, complete Form 911, Application for Taxpayer Assistance Order, and refer the taxpayer to the Taxpayer Advocate Services (TAS). See IRM 13.1.7.2, Taxpayer Advocate Case Criteria, or IRM 21.1.3.18, Taxpayer Advocate Service Guidelines, for additional information.

21.4.1.2  (10-01-2002)
What Is Refund Research?

  1. Refund research is the use of various Integrated Data Retrieval System (IDRS) command codes to locate the status of a filed return. This section covers the steps for locating the return on IDRS to determine if processing is complete and if the refund has been issued. It also contains information on what to do if the refund was not sent or if the amount differs from that expected, as well as other special conditions related to refunds (i.e., deceased taxpayers, separated taxpayers).

21.4.1.3  (10-01-2006)
Refund Inquiry Response Procedures

  1. When responding to a refund inquiry for a federal tax return you need to know the following information:

    • Return filed electronically or paper?

    • When was return filed?

      Note:

      If taxpayer is calling regarding their state refund, refer to http://serp.enterprise.irs.gov/databases/who-where.dr/state_tax_info.htm for the appropriate state agency number.

  2. To respond to the taxpayer inquiries, first you must determine if processing time frames have been met. Use the following table to determine normal processing time frames:

    Return Type Weeks to Process
    Paper return 6-8
    e-file return 3
    1040X return 8-12

    Note:

    If taxpayer filed a Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN) with their return, see IRM 3.21.263.7.1.2, Inquiries Regarding Status of Application.

    Note:

    Customer Account Data Engine (CADE) will have little impact to processing time frames. Use the above chart for all returns processed through CADE.

  3. If processing time is not met advise the taxpayer of normal processing. Advise the taxpayer if their refund is not received within the above time frames to call 1-800-829-1954. If the taxpayer is calling from outside the United States, they must call a non-toll free number, 215-516-2000.

  4. If taxpayer is calling about their Form 1040X, Amended U.S. Individual Income Tax Return, do not refer taxpayer to 1-800-829-1954. Advise taxpayer to wait 8-12 weeks for processing.

  5. If time frames have not been met and the conversation indicates Integrated Data Retrieval System (IDRS) research may be beneficial. See IRM 21.4.1.3.1, Locating the Taxpayer's Return for a list of command codes that can be used for researching the account.

  6. If normal processing time frames have elapsed determine the following:

    • Which tax period?

    • Were any notices received?


    Research IMFOLT to determine the current refund status. If no record continue researching IDRS. See IRM 21.4.1.3.1, Locating the Taxpayer's Return for command code information.

  7. When practical, telephone the taxpayer for any additional information you may need. If you cannot contact the taxpayer by telephone, use existing letters to reply to or request additional information from the taxpayer.

    Note:

    When contacting taxpayers, refer to IRM 21.1.3, Operational Guidelines Overview for the appropriate disclosure authorization procedures.

  8. When responding to a paper refund request, if there is no record of a return after researching, see IRM 21.4.1.3.1, Locating the Taxpayer's Return. Contact the taxpayer to request additional information.

  9. Address correction is acceptable over the telephone for release of an undeliverable refund freeze. Ensure you are talking to the taxpayer or their authorized representative and include in the remarks on the adjustment document the information provided. If there is any reason to doubt the identity of the person calling, request the caller to submit the information in writing.

  10. To research refund inquiries concerning non-receipt of direct deposit, see IRM 21.4.1.4.7, Direct Deposits, General Information.

21.4.1.3.1  (10-01-2007)
Locating the Taxpayer's Return

  1. The following table will assist you in selecting command codes that will assist in your research. For additional information on these Command Codes (CC), see IRM 2.3, IDRS Terminal Responses. Research should be done for valid and invalid segments. This list is not all inclusive.

    Integrated Data Retrieval System (IDRS) Command Codes CFOL Command Codes
    ENMOD: Displays entity information. Displays some letters sent and may show if the account is located in Rejects/Error Resolution System (ERS).

    Note:

    If a "Z" Freeze is present, see IRM 21.5.6.4.42, Z Freeze.

    		IMFOL:The literal Customer Account Data Engine (CADE) will appear in the upper right hand corner of the screen if the account is located on CADE. If the account is being removed from CADE and restored to the Individual Master File (IMF), the literal CADE:R will be displayed during the transaction. Removed accounts will be restored to IMF when the weekly updates are complete.
    SUMRY: Displays all tax modules available on IDRS. IMFOLI: Index of tax years available to research as well as in retention.
    TXMODA: Displays any pending/posted transactions, freeze conditions, open control bases, history items, etc., on specific tax periods IMFOLT: Specific tax period information. The literal CADE will appear in the upper right hand corner of the screen if the account is located on CADE. If the account is being removed from CADE and restored to the IMF, Literal CADE:R will be displayed during the transaction. When the account moves to IMF a Transaction Code (TC) 001 with blocking series 99999 will post to the entity. Removed accounts will be restored to IMF when the weekly updates are complete.
    FFINQ: Identifies whether the return has been received. IMFOBT: Used to obtain the Routing Transit Number and Account Number on Refund Inquiries concerning direct deposit issues.
    REINF: Displays refund amount, filing status, scheduled mailing date, etc. INOLE: Entity information-cross referenced with Social Security Administration (SSA) data. Use for disclosure research to verify Taxpayer Identification Number (TIN), name as it appears on return, address as it appears on return or modified on IRS records, and Date of Birth (DOB).
    ERINV @XX: Use to research accounts in Rejects/ERS. TRDBV: Verifies receipt of IRS e-file tax returns. Shows accepted and rejected e-file returns.
    UPTIN @XX Use to research unpostable transaction codes. RTVUE: Shows line-by-line display of taxpayers figures as well as changes made during processing. Refer to http://serp.enterprise.irs.gov/databases/irm.dr/current/6209.dr/6209ch09.9.1.htm, Document 6209, for a list of math errors.
    NAMEI/NAMEB: Research National Name Search Facility. NAMES/NAMEE: Use for research when no information on the valid TIN.

    Note:

    Do not use Command Code (CC) "MFREQC" just to locate the return or to research the account. 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).


  2. You must first establish the Fact of Filing (FOF). Opening a control base will bring up a master file account in any campus or generate a Transaction Code (TC) 904 in 11 to 18 calendar days, depending upon the day of the week you input your request.

    1. If a TC 904 is present or IDRS indicates no tax module, send a Letter 109C, Return Requesting Refund Unlocatable or Not Filed to the taxpayer asking the taxpayer to file again.

    2. Check CC "REINF" to see if the return posted after the TC 904.

  3. A TC 904 with the Document Code (DC) "99" will appear on IDRS if the master file does not contain the module requested but the TIN and Name Control (NC) match.

  4. A TC 904 with DC "79" will appear if the master file contains no such TIN or NC match.

  5. The exceptions to sending the Letter 109C, Return Requesting Refund Unlocatable or Not Filed; Send Copy, are:

    1. When an inquiry shows a foreign address, research to determine where account is located. 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.

    2. If the inquiry is about an amended return, which has not posted, contact the taxpayer for information as to where and when the return was filed.

    3. If the taxpayer indicates that correspondence has been received about the return, request a copy of the letter.

    4. If the taxpayer indicates the return was filed in another center and is verified through research.

    5. "TXMOD" shows a TC 904 indicating return filed and moved to retention register. Use CC "IMFOLV" to obtain retention register information. If research shows that the account needs further processing, reinstate the retention register account. See IRM 21.5.2, Adjustment Guidelines. If the TC 904 indicates the taxpayer filed in another Customer Service Field Operations, request the information and continue to work the case.

  6. Returns filed electronically are identified by a unique Filing Location Code (FLC) shown as the first two digits in the Document Location Number (DLN). Refer to http://serp.enterprise.irs.gov/databases/irm.dr/current/6209.dr/6209ch04.2.htm, Document 6209, for a list of FLCs.

21.4.1.3.1.1  (10-01-2007)
Return Not Found

  1. Review the following table to determine the required action.

    If normal processing time is: Then
    Not met. 1. Advise Taxpayer of normal processing time and to call 1-800-829-1954 if the refund is not received within the time frame provided.
    Met but no record of paper return. 1. Advise Taxpayer to refile, attach all appropriate forms such as; schedules, forms, and copies of W-2s.
    2. Advise taxpayer to sign the return (both taxpayers must sign if joint return).
    3. Advise taxpayer to immediately file this new return.
    NOTE:DO NOT advise taxpayer to write duplicate or copy at the top of the return.
    Met but no record of e-file return Advise taxpayer to re-transmit the return.

21.4.1.3.1.2  (10-01-2007)
Return Found/Not Processed

  1. The return was received, but not processed:

    If "Command Code (CC)" Shows Then
    "TXMOD" UXXX (unpostable return) in same line as TC 150 in pending transaction section. See (2) below and IRM 21.5.5, Unpostables. Research CC "UPTIN"
    "TXMOD,
    ENMOD"     		RJ 150 (rejected return). See IRM 21.4.1.3.1.2.2, Returns Located on Rejects/Error Resolution System (ERS). Research CC "ERINV."
    "FFINQ" Return information (after no information on CC "SUMRY" or "IMFOL" ). See IRM 21.4.1.3.1.2.2, Returns Located on Rejects/Error Resolution System (ERS).
    "TRDBV" Return information (for IRS e-file).

    Note:

    Balance due e-file returns do not post until cycle 20, or one cycle after full payment is made, whichever occurs first.

    		 See IRM 21.4.1.3.1.2.1, Researching Rejected Individual Master File (IMF) e-file Returns with Command Code (CC) "TRDBV" .

    Note:

    If taxpayer indicates the Routing Transit or Account Number shown on their return is incorrect, advise the taxpayer to immediately contact the financial institution. IRS employees cannot change or correct these numbers from the numbers shown on the taxpayer's return.

  2. If module shows the original return went unpostable during processing, determine:

    If Then
    Unpostable condition was corrected Advise taxpayer refund should be received four to six weeks from the correction cycle.
    Unpostable condition was NOT corrected Use CC "UPCASZ" to notify the unpostable function of correction needed.

    Note:

    See IRM 21.5.5, Unpostables for complete instructions.

  3. Information concerning a return received but not yet processed will be on the Fact of Filing (FOF) within three weeks of return receipt. The information will remain on the FOF for three to six weeks depending on processing times. Additional information on CC"FFINQ" can be found in IRM 2.3.13, Command Codes FFINQ, REINF & REMFE.

    Caution:

    Do not use information from CC "FFINQ" to advise the taxpayer that the return has been processed and the refund issued. Advise the taxpayer that the return is still in processing and provide the approximate date or approximate week for the refund to be issued if there are no delays or offsets.

  4. Input CC "FFINQ" and review the screen for the following information:

    • RESEQUENCE IND — If present, indicates the return has been held for review or delayed for some reason. If this indicator is not present use Status–CYC for time frame. If "1" add one cycle to the Status-CYC time frame to complete processing and refund to be issued.

    • Status CD –

      If Then
      1 Refund should be issued in the cycle on Status-CYC (add one cycle if RESEQUENCE-IND=1)
      2 Return should post or go to ERS. Taxpayer should be contacted within four weeks of cycle date if additional processing information is required.
      3 Identifies ST2 cases that are going to be processed. Refund should be issued in Status–CYC (add one cycle if RESEQUENCED-IND = 1).
      4 Identifies those returns that have entered ERS. Research CC "ERINV" , see IRM 21.4.1.3.1.2.3, Researching Rejected Returns with Command Code (CC) ERINV. If four weeks (cycles) have elapsed from the ERINV status and there is no information on CC "ERINV" , check CC "NAMES" to see if the return was processed under a different TIN. If still not found, forward Form 4442, Inquiry Referral to the Submission Processing ERS area. Advise taxpayer he/she will be contacted within 30 days.
      5 The return has been corrected by ERS. The refund should be issued in the cycle indicated by Status/CYC (add one cycle if RESEQUENCED-IND = 1). If four weeks have passed since the ST 5 cycle date and no new information on IDRS, advise the taxpayer to refile his return, attach all appropriate forms such as; schedules, forms, and copies of W-2's.

    • STATUS-CYC- The action cycle date (see above for specific examples if it is used).

    • RTN – The Routing Transit Number indicates an electronic funds transfer was requested, but does not necessarily mean the direct deposit will occur.

21.4.1.3.1.2.1  (10-01-2006)
Researching Rejected IMF E-File Returns with Command Code (CC) "TRDBV"

  1. CC "TRDBV" will show the reject codes for e-file. Refer to Electronic Tax Administration Error Reject Codes for a complete listing of e-file Error Reject Codes. See http://serp.enterprise.irs.gov/databases/local-sites-other.dr/eta.dr/error_reject_codes_2005/error_reject_codes_2005_toc.htm.

21.4.1.3.1.2.2  (04-03-2007)
Returns Located on Rejects or Error Resolution System (ERS)

  1. Rejects are returns or documents which cannot be processed, usually due to missing or incomplete information. ERS is the computer tracking system used by the Submission Processing Centers Reject/Suspense Unit to categorize and resolve rejects.

  2. Command Codes (CC) "ENMOD" and "TXMOD" will aid in identifying cases in the Rejects Inventory. "ENMOD" and "TXMOD" will display the following information:

    1. 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. It identifies a return sent to the Reject Unit because it cannot be processed.

    2. Immediately below the RJ 150 is the Reject Sequence Code: "C" =Closed, "O" =Open, or "S" =Suspense. If a "C" shows, check CC IMFOLT to see if the refund has been issued. If a return has not been corrected within eight weeks of the RJ 150 date, it is considered overaged.

    3. 0000000000: Indicates the Reject Sequence Number

    4. ERS-Status 421: See Exhibit 21.4.1-1, Error Resolution System (ERS) Status Codes.

  3. Command Code (CC) FFINQ aids in determining whether a return has been sent to ERS. See IRM 21.4.1.3.1.2.4, Error Resolution System (ERS) Status Codes.

    Caution:

    Be careful not to confuse the filing status code with the CC "FFINQ" status code. The status code will be the second line down from the filing status code; it comes before the Status-CYC field.

  4. CC "UPTIN" will identify when a return is sent to Rejects Unit by the Unpostable Function. The return will be identified with the Unpostable Resolution Code (UPC) "8" .

21.4.1.3.1.2.3  (10-01-2004)
Researching Rejected Returns with Command Code (CC) ERINV

  1. Once it has been determined the return is in rejects, CC "ERINV" must be used to complete the research. This command code will provide you with the current status and the days return has been open in Error Resolution System (ERS).

  2. To request a screen display via CC "ERINV" , use either the primary Taxpayer Identification Number (TIN) or the return Document Locator Number (DLN). Input the TIN without hyphens or the DLN with hyphens. See CC "ERINV" on the Command Code Job Aid.

    Reminder:

    CC "ERINV" is not a universal access command code. If the information is not available on your local campus file, you must input the @xx to get information.

  3. The CC "ERINV" displays the following information:

    • Batch Number

    • Alpha Block Control Number

    • DLN

    • Primary TIN

    • Tax Period

    • ERS Status Code. See IRM 21.4.1.3.1.2.4, Error Resolution System (ERS) Status Codes

    • Total number of work days remaining in the suspense period

    • Total calendar days item has been in ERS

    • Julian Date of receipt in ERS

21.4.1.3.1.2.4  (04-03-2007)
Error Resolution System (ERS) Status Codes

  1. Review the Command Code (CC) "ERINV" screen for the status codes. The following provides some of the most common ERS status codes and their time frames. Be sure to give taxpayer the correct time frames via telephone or "C" letter. For additional codes and time frames, see Exhibit 21.4.1-1, Error Resolution System (ERS) Status Codes or see Exhibit 21.4.1-2, Error Resolution System (ERS) Action Codes (For use by ERS/Reject Unit).

    Note:

    For any ERS Status Code not specifically noted, allow the normal processing time frame to pass before submitting a Form 4442, Inquiry Referral to ERS.

    If the Status Code is And Then
    100 It is an unworked error record that is usually a simple problem that is corrected in three to four days. 1. Advise taxpayer to allow normal processing time.
    2. If problem is not resolved, taxpayer will receive a letter during normal processing time explaining any additional requirements.
    221 The taxpayer received a call/correspondence. The case is in unworkable suspense and waiting for the taxpayer's response. 1. Advise taxpayer to provide requested information; AND
    2. Advise them of the four week time frame. The case will remain in suspense for 40 workdays.
    221 The taxpayer did not receive a call or correspondence. 1. Check ENMOD to determine if a letter was prepared. If a letter was prepared less than 14 days ago inform the taxpayer he/she will receive a letter within the next 2 weeks.
    2. If a letter was prepared more than 14 days ago, prepare Form 4442, Inquiry Referral and fax to ERS/Rejects. Advise taxpayer to expect a confirmation letter within three weeks.
    3. If ENMOD indicates no letter was sent, and ERINV shows the remaining days in suspense is greater than 30 days, DO NOT prepare a, Form 4442. Inform the taxpayer they will receive a letter within the next 2 weeks.
    4. If ENMOD indicates no letter was sent, and ERINV shows the remaining days in suspense to be 30 days or less, prepare Form 4442, and fax to the appropriate ERS/Reject Unit. Advise taxpayer to expect a letter within three weeks.
    5. Verify taxpayer's address. If address has changed, indicate new address on Form 4442, and advise taxpayer to obtain Form 8822, Address Change, per IRM 21.3.6.4.1, Ordering Forms and Publications, and mail the form to the center where they filed their return.

    Note:

    Taxpayer will be contacted via Letter 12C, Individual Return Incomplete for Processing: Form 1040. ENMOD will display the selective paragraphs input on the letter.

    If the Status Code is: And Then
    321 No reply has been received 1. Reject Unit will work the case without the requested information.
    2. It should be worked in five working days.
    3. Advise taxpayer if they do not receivecorrespondence or the refund in four weeks to contact us again.
    421 Correspondence has been received. Cases should be worked in five working days. Taxpayer should receive a refund within four weeks.

  2. Make referrals to ERS/Rejects on Form 4442 when:

    1. The case is open in ERS/Rejects and the timeframe has elapsed. Explain to the taxpayer there is a delay in processing the return and you are contacting the processing center. Advise the taxpayer he will be contacted within 30 days.

    2. Correspondence was sent to the taxpayer requesting missing information and he did not receive the correspondence. If the taxpayer has moved, indicate the new address on the Form 4442. Inform the taxpayer he will be contacted within 21 days.

    Reminder:

    If ERS/Rejects has closed the case, they cannot help the taxpayer.

21.4.1.3.2  (04-03-2007)
Return/Refund Located

  1. The return has been processed:

    If the Command Code (CC) Shows
    "SUMRY" ST 12
    "TXMOD" TC 150 on first line of Returns Transaction section
    "REINF" A check issued or direct deposit date
    "IMFOL" TC 150

  2. Command Codes IMFOLT and TXMOD will indicate whether a Transaction Code (TC) 846 refund is issued via paper or direct deposit. TC 846 will appear on IMFOLT approximately one cycle before TXMOD. CC TXMOD will also show an indicator on TC 840.

    Reminder:

    The Treasury Financial Management Service (FMS), is responsible for offsetting tax refunds to child support, non-tax Federal agency debts, and state income taxes. Offsets will occur after IRS has certified a refund for issuance TC 840/846, but before the check is actually sent or deposited


    Research both primary and secondary TINs to determine possible offset. Advise taxpayers with the following debt indicators on CC INOLE an offset may occur:

    • I - Taxpayer owes IRS debt or freeze

    • F - Taxpayer owes TOP debt, or

    • B - Taxpayer owes both agencies.

    Use the following statement or similar notification:"The refund may be offset to satisfy other outstanding liabilities." See IRM 21.4.6, Refund Offset, for more detailed information.

  3. Command Codes IMFOLT and TXMOD will indicate when a refund (TC 846 only) is issued. The indicator DD:0 (paper check) or DD:9 (direct deposit) will appear near the right margin either on the same line as the TC 846 or the next line down. If the taxpayer requests their refund be deposited into more than one account, each deposit will reflect a TC 846 with a split refund indicator of 1, 2, or 3. If the taxpayer requests only one direct deposit or a paper check, the indicator will be 0. Below is an explanation of the indicators:

    • 0-One direct deposit refund or paper check

    • 1-First refund of multiple refunds

    • 2-Second refund of multiple refunds

    • 3-Third refund of multiple refunds

    Using the following table, determine when the refund was or will be issued and advise taxpayer. For additional information on Customer Account Data Engine (CADE) processing, see paragraph 4 and 5 below.

    If And Then advise taxpayer
    Paper check Return information found via CC "IMFOLT" , "TXMOD" or "REINF" 1. The issue date of the refund.

    • Accounts processed through CADE, the issue date is the TC 846 date.

    • Individual Master File (IMF) Accounts not processed through CADE, the issue date is three days prior to the TC 846 date.

    • Business Master File (BMF), the issue date is one day after the TC 846 date.


    Note: If the taxpayer asks how long it will take to receive their refund, inform the taxpayer to allow 2 weeks from the issuance date.
    Electronic Funds Transfer (EFT) direct deposit Return information found on "IMFOBT" or "TXMOD" Deposit date of refund.

    • Accounts processed through CADE, the deposit date is 2 business days prior to the TC 846 date.

    • Accounts not processed through CADE, the deposit date is 10 days prior to the TC 846 date.
    EFT/direct deposit Return information found on CC "REINF" (Generated Refund Check Scheduled) Deposit date "REF CHK GENERATED" date.

  4. The literal CADE will appear in the upper right hand corner of CC IMFOLI and IMFOLT. CADE processing is daily instead of the normal weekly processing. CADE cycle dates will carry an additional two digit field to indicate the day of the week processing occurred. The cycle date will post in a YYYYCCDD format. IMF accounts will be signified by an 08 in the DD field or the field will be blank. CADE days of the week will be signified by:

    • 01 = Monday

    • 02 = Tuesday

    • 03 = Wednesday

    • 04 = Thursday

    • 05 = Friday

    • 06 = Saturday

    • 07 = Sunday

    • 08 or blank = IMF

    Example:

    A TC 846 in CADE cycle "20052303" indicates Wednesday of the 23rd cycle in year 2005

  5. On accounts processed through CADE, the Transaction Cycle Day of Week indicates the day the refund was issued. To determine the direct deposit date, subtract two business days from the TC 846 date on IMFOL. No calculation is required for paper refunds. The TC 846 date is the check issue date.

  6. If research indicates the refund check was recently issued or scheduled to be issued, and taxpayer indicates a change of address, advise taxpayer to obtain Form 8822, Change of Address, see instructions in IRM 21.3.6.4.1, Ordering Forms and Publications. For complete guidelines regarding oral statement address change, see IRM 3.13.5.11, Acceptable Address Changes from Oral Statements. If account has an S-freeze, follow procedures in IRM 21.4.3.4.3, Undeliverable Refund Checks.

  7. If research indicates refund was issued, see IRM 21.4.1.3.4, Refund Issued, But Lost, Stolen, Destroyed or Not Received.

21.4.1.3.3  (10-01-2007)
Multiple Refunds Issued From the Same Module in the Same Cycle

  1. Refunds can be issued to both spouses from the same module in the same cycle or a taxpayer can request their refund be deposited into more than one account. For more information on Split Refunds, see IRM 21.4.1.4.7, Direct Deposits - General Information.

  2. Injured spouse claims received with the original return can be adjusted at the same time using specific reference numbers. See IRM 21.4.6.5.9.3, Form 8379 Filed with Original Return.

  3. TC 846 for primary and secondary Social Security Numbers (SSN) will carry the same Document Locator Number (DLN), therefore both refunds will be stopped when intercepting with CC "NOREF" .

  4. Except on split refunds, refund claims input using CC "CHKCL" on more than one refund issued in the same cycle often "OOPS" . It may be necessary to submit the claim through PACER or TCIS.

21.4.1.3.4  (10-01-2007)
Refund Issued But Lost, Stolen, Destroyed or Not Received

  1. If the taxpayer states he received the check and the check was lost, stolen, or destroyed and a TC 840/846 is present on the module, refer to IRM 21.4.2, Refund Trace and Limited Payability.

  2. If research shows a refund has been generated and the taxpayer states he did not receive the check, use the following "If–And–Then" table to assist in resolving the issue:

    If taxpayer states he/she did not receive a refund And the date is Then
    TC 846 is present on the module and a paper check was issued Less than two weeks from the mailing date Advise taxpayer to call back when four weeks from the mailing date has passed, except married filing joint taxpayers.
    Advise married filing joint taxpayers to call back when two weeks from the TC 846 date has passed.
    TC 846 is present on the module and a paper check was issued More than two weeks but less than four weeks since the mailing date Send married filing joint taxpayers, Form 3911, Taxpayer Statement Regarding Refund, with your affiliated Refund Inquiry Unit's return envelope. See exception below for taxpayers located in a disaster area.
    Advise all others to call back when four weeks from the mailing date has passed.
    TC 846 is present on the module and a paper check was issued More than four weeks since the mailing date See IRM 21.4.2, Refund Trace and Limited Payability
    TC 846 is present on the module and the refund is a Direct Deposit (DD) Five days since scheduled DD date

    • Scheduled date of DD on accounts processed through CADE is 2 business days prior to the TC 846 date on IMFOL.

    • Scheduled date of DD on accounts not processed through CADE is 10 days prior to the TC 846 date shown on IDRS.

    		Verify the Routing Transit Number (RTN) or numbers if the deposit is a split refund, see IRM 21.4.1.4.7.1, Direct Deposit of Refunds.
    Initiate refund trace per IRM 21.4.2, Refund Trace and Limited Payability, if appropriate.
    TC 840 Manual Refund

    Note:

    If TC 840 carries a Blocking Series and Serial Number 9XXXX series with a Julian Date less than 400, it is a "Dummy TC 840" and no actual check has been issued. Research for the SSN where the refund was issued.

    		10 days from TC 840 date Send taxpayer Form 3911, Taxpayer Statement Regarding Refund with issuing processing center return envelope. See exception below for taxpayers located in a disaster area.
    TC 740 Undelivered Refund   See IRM 21.4.3, Returned Refunds/Releases, for resolving undelivered refunds.
    TC 841 Returned/Stopped Refund   1. Determine cause of the refund stop
    2. Attempt to resolve issue
    3. See IRM 21.5.6, Freeze Codes for resolving freeze releases.

    Note:

    Refer to IRM 21.4.2-3, Reason for Cancellation Codes and Generated Account Information, to determine the cause of refund cancellation.

    TC 898/899 TOP Offset   See IRM 21.4.6.4.1, Taxpayer Inquiries on TOP Offset.

    Note:

    When sending a Form 3911 to the taxpayer, enclose a return envelope with your affiliated Refund Inquiry Unit's address. Input a History item on IDRS indicating the form was sent to the taxpayer.

    Example:

    H,39112TP

    Exception:

    If the taxpayer is located in a Presidentially-Declared Disaster area and the check is issued between 10 days before the disaster and 30 days after the disaster, a Form 3911 is not required by married filing joint taxpayers. Oral authority should be taken.

  3. If refund trace action is required, follow procedures in, IRM 21.4.2, Refund Trace and Limited Payability.

21.4.1.3.5  (04-03-2006)
Return Processed but No Address on File

  1. When a return attempts to establish a module on master file without an address, the following occurs:

    1. The return goes unpostable, see IRM 21.5.5, Unpostables.

      Note:

      If taxpayer calls concerning their refund and research indicates the return has gone unpostable due to an incorrect address, provide Unpostables with the taxpayer's cu