IRS Restructuring and Reform Act (RRA 98) Section 3705(a), enacted on July 22, 1998

The Protecting Americans from Tax Hikes (PATH) Act, enacted December 18, 2015

The Disaster Tax Relief and Airport and Airway Extension Act of 2017, enacted on September 29, 2017

Tax Cuts and Jobs Act (TCJA) (Public Law 115-97), enacted on December 22, 2017

The Bipartisan Budget Act of 2018, enacted on February 9, 2018

The Coronavirus Aid, Relief, and Economic Security (CARES) Act, enacted on March 27, 2020

The Consolidated Appropriations Act, 2021, enacted on December 27, 2020

The American Rescue Plan Act of 2021, enacted on March 11, 2021

The Inflation Reduction Act of 2022 and CHIPS Act, enacted on August 16, 2022

Working Families Tax Cuts (WFTC), enacted on July 4, 2025

IRC 6201, Assessment authority

IRC 6204, Supplemental assessments

IRC 6212, Notice of deficiency

IRC 6402, Authority to Make Credits or Refunds

IRC 6601, Interest on underpayment, nonpayment, or extensions of time for payment, of tax

IRC 7508A, Authority to postpone certain deadlines by reason of federally declared disaster, significant fire, or terroristic or military actions

IRC 7801, Authority of Department of the Treasury

IRC 7805, Rules and Regulations

Policy Statement 5-2, Collecting Principles

Policy Statement 10-2, Privacy First: Protecting Privacy and Safeguarding Confidential Tax Information

Policy Statement 21-1, Service Commitment to Taxpayers Service Program

Policy Statement 21-2, The public impact of clarity, consistency, and impartiality in dealing with tax problems must be given high priority

Policy Statement 21-3, Timeliness and Quality of Taxpayer Correspondence

Policy Statement 21-4, One-stop service defined

Policy Statement 21-5, Assistance furnished to taxpayers in the correction of accounts

Policy Statement 21-6, Monitoring Employee Contacts with Taxpayers

Murray v. U.S., 300 F.2d 804, 806 (1st Cir. 1962).

IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights

For more information about the TBOR, see Taxpayer Bill of Rights

National Quality Review System (NQRS)

Centralized Evaluative Review (CER)

Managerial reviews

Quarterly reviews conducted by Accounts Management Policy and Procedures IMF (PPI), Individual Adjustments

Defects resulting from site or systemic actions or inactions

Drivers of customer accuracy

Reasons for defect occurrence

Defect trends

Recommendations for corrective action

Training needs

Account Management Services (AMS) is a web-based system that emphasizes the sharing of key business data and provides a consolidated and synchronized view of taxpayer data and contact information from various IRS systems

CCJA - IDRS Command Code Job Aid

Correspondence Imaging Inventory (CII) may be used for scanning all AM adjustment receipts and correspondence into digital images for case work resolution

Correspondex Letters

Document 6209 (IRS Processing Codes and Information)

Electronic Publishing website may be used to research forms, instructions, publications, and other Internal Revenue Manuals, revenue procedures and IRS announcements

Employee User Portal (EUP) is used to view corporate and individual electronic tax returns filed via MeF

Integrated Automation Technologies (IAT) Tool Instructions are tools used to simplify taxpayer account processing by assisting the user with IDRS research and input

Servicewide Electronic Research Program (SERP) is utilized to find SERP Alerts, IPUs, Correspondex Letters, IRM Supplements and other information

Technical Communication Documents (TCD)

Bureau of the Fiscal Service - Treasury Check Information System

Individual Master File (IMF)

Business Master File (BMF)

Non-Master File (NMF)

Obtain approval from the Criminal Investigation Scheme Development Center when an account shows no filing requirements.

Approval must be requested from the Technical Unit on large corporation (LCI) accounts.

An M- freeze indicates a Non-Master File freeze. See IRM 21.4.4.4.3, Non-Master File Research.

-Z or Z- freeze must be coordinated with Criminal Investigation Scheme Development Center.

-U Freeze must be coordinated with the Erroneous Refund team in Accounting.

-V bankruptcy freeze. See IRM 21.5.6.4.44, -V Freeze.

-W litigation freeze. See IRM 21.5.6.4.46, -W Freeze, and IRM 25.3.8, TC 520 -W Freeze Servicewide Guide.

-R Refund Hold freeze. A Refund Hold -R freeze can be identified by TC 570 with 999 in the Julian Date field of the Document Locator Number (DLN) (digits 6, 7, and 8). Refund Hold coordinators can be found on the Servicewide Electronic Research Program (SERP) at REFUND HOLD COORDINATORS Delinquent.

Obtain a credit verification print from Rejects/Error Resolution for unprocessed returns.

“WARNING - POTENTIAL FRAUDULENT PAYER TIN" or "WARNING - POTENTIAL FRAUDULENT SUBMISSION” on CC IRPTR from the income and withholding claimed on the return.

POTENTIAL FAB EIN is in the Sort Name Line for the business EIN from the income and withholding claim on the return.

TC 971 AC 524 with the literal EINFAB or EINFB2 on the EIN account from the income and withholding claim on the return.

Open IDRS control with activity: BKL, BKLD, BKLDCHK or BKLDACHREV, TC 841 is posted with a blocking series 77711/77712/77713/77714, or a reversal Office of Child Support (OCSE) TOP Offset (TC 898 showing Agency Code 01 or 02) with a TC 971 AC 134 literal “BKLD OFFSET”.

TC 971/199 indicating RICS involvement. Refer to IRM 25.25.5-2, Transaction Code (TC) 971 Action Code (AC) 199 Miscellaneous (MISC) Field Literals for RIVO.

Computer Condition Code (CCC) "X" for Form 1120, U.S. Corporation Income Tax Return, with a Tax Shelter Activity Code

Audit Information Management System (AIMS) indicator on the account with AIMS-CD "1" , "3" , or "5"

An AIMS SC is present on CC BMFOL

-E Freeze with TC 810 (with Code 1, 2, 3 or 4). See IRM 21.5.10.3.1, Integrated Data Retrieval System (IDRS) Research Exam Issues, and IRM 21.5.10.4.1.2, Compliance Refund Hold Projects

-L Freeze and the account has a history item or activity code of "MAAS (MMDDYYYY)" . This indicates a quick assessment has been requested and that a new liability is in the process of posting. If the assessment has not posted, contact Exam for the additional liability and satisfy the liability prior to issuing the manual refund

-L Freeze if AIMS Status Code is other than 00 through 06 or 08

Box 6: TC 840 Amount

Box 14: First Name Line

Box 18: Street Address or PO Number

Box 19: City

Block 1, TIN and File Source - Input the TIN and File Source of the account from which the refund will be issued

Block 2, MFT Code - Input the Master File Tax (MFT) Code

Block 3, Tax Period - Input the tax period as YYYYMM

Block 4, Plan Number - Input the plan/report number, applicable for MFT 46, 74, and 76

Block 5, Name Control - Input the four-character name control

Block 6, TC 840 Amount - Input the TC 840 amount (overpayment, plus allowable interest)

Block 7, TC 770 Amount - Input the TC 770 amount (allowable interest). If no interest is being computed, enter "0" or ".00"

Block 8, Overpayment Amount - Input the overpayment amount: The amount being refunded not including any available credit interest

Block 9, Line No - Input the appropriate line number. See Exhibit 2.4.20-12, Description of Line Item Numbers

Block 10, Interest Indicator - Input the appropriate interest indicator code:
"0" (zero) for no interest
"N" for normal interest when interest is payable
"R" for restricted interest

Block 11, ULC Code - Input the Universal Location Code (ULC) (formerly the District Office code). (This block will generate when CC RFUND is input to IDRS) See Document 6209, Section 8C. 10, for listing of ULCs

Block 12, Sequence Number - Will be input by the employee inputting CC RFUND to IDRS. If issuing multiple manual refunds, use sequential numbers for each manual refund. Each manual refund must have its own sequence number.

Block 13, Block Series Number - Optional. Input if applicable. The block series may be 3, 4, 5, 6 or 9 and identifies why the refund is being issued. A 9 entered in this block must be accompanied by a bypass indicator (BPI) code of 1, 2, 5, 6, 8, or 9

Block 14–19, Entity and Address Information - Input the name and address of the payee. Use CC ENMOD or CC INOLES information unless there is a name change, different address, or the refund is being issued to an injured spouse or third party

Block 20, Remarks - Annotate reason for the refund in the remarks field. Be specific. Include all pertinent information. This would be anything you would want Accounting to know about the circumstance of the manual refund. Use the table below to determine the required remarks for each situation (this list is not all-inclusive).

Block 21, Initiating BOD - Check the box of the initiating Business Operating Division (BOD).

Block 22, Document Locator Number (DLN) - Input the controlling document locator number (DLN) on the module. If no return posted or not needed, write in “return not posted”

Block 23, Bankruptcy Code Case - Check the box if the account has a bankruptcy indicator.

Block 24, TC 130 - Check the box if the account contains a TC 130

Box 1c, Handbook Reference - Use the actual IRM reference for the type of case you are working; never cite IRM 21.4.4 or its subsections as the reason you are issuing a manual refund.

Box 3, IDRS and Master File Researched for Outstanding Balances and TC 130

Box 4, Check if a Debit Account Transcript is Attached(Mark ONLY if applicable)

Box 6, Necessary Back-Up Documents Attached -Once you have verified all supporting documentation is attached and complete. For example, taxpayer correspondence, internal transcript, copy of Form 1040X, Form 1045, Form 4442, Form 8379, Injured Spouse worksheet if applicable, Form 1310 (if applicable), Form 843, etc. (this list is not all-inclusive)

Box 7, Verify Refund Amount with Source Document Amount

Box 10, Bypass Indicator - Confirm the BPI has been input on the adjustment if applicable

Box 11, IAT Tool DMER Bypass - DMER Print Attached - Mark when a duplicate condition is found, and DMER form is attached. The initials of the manager who signed the DMER Bypass document must be entered when Form 5792 is created.

Box 13, All items Above completed - Verify that all applicable items in Section I - Account Information, are completed

Mark any other boxes in this section as applicable

The preparer must compute all interest for the TC 770 amount. For information on computing credit interest, see IRM 20.2.4.8.2, Manual Refunds.

Input the interest "From" and "To" dates and the total interest amount. The IAT Manual Refund Tool will automatically complete this section. See IRM 21.4.4.6, Other Manual Refund Requirements, for instructions about determining "To" and "From" dates and determining the date of the overpayment.

If different CC COMPA definers are being used to calculate the total interest, use only the first "From" date and the last "To" date when completing the COMPA section in the IAT Manual Refund Tool and add remarks per third note below. See IRM 2.3.29.3, Command Code COMPA, for definer definitions and when to use them.

If reissuing a returned refund, input "Original Interest" in Section I Box 20 - Remarks, if an original amount of interest will be issued.

Check the Interest Computation Attached box "Yes" and attach a copy of the CC COMPA print or ACT/DMI Report 490 indicating the applicable interest computation. If not required to calculate interest, then check the Interest Computation Attached box "No" .

Block 1, No. of Employee Inputting RFUND via IDRS - Enter the IDRS number of the employee inputting CC RFUND

Block 2, Request Prepared By - Enter the name of the initiator of the request

Block 2a, SEID of the Preparer - Enter the Standard Employee Identifier (SEID) of the initiator of the request

Block 3, Phone Number - Enter the manager’s phone number of the request originator. (The telephone number must either be an internal telephone number or begin with 833 followed by an extension number, not an 800 toll-free number, for the accounting function to contact the generating area if necessary).

Block 4, Approving Official - The Approving Official who digitally signs the refund must be on the Authorized Signature List maintained by the Manual Refund Unit in the Campus Accounting Function.

Issuing a manual refund of $100 million or more.

A direct deposit manual refund is required. This requirement includes international taxpayers who may or may not have a U.S. bank account (see paragraph (5) for instructions on submitting the form when the refund will be deposited to a non-U.S. bank account).

Issuing a manual refund from an account that is not on IDRS.

The DLN block is completed by the Accounting Function

Complete the "From and Return to" box with the initiator's information

Block 1, TIN - Enter TIN of the account from which the refund will be issued

Block 2, Tax Period - Enter the tax period in YYYYMM format

Block 3, MFT Code - Enter the Master File Tax (MFT) code

Block 4, Plan Number - Enter the plan/report number, applicable for MFT 46, 74 and 76

Blocks 5 and 6, Schedule Number and Transaction Date - Will be completed by the Manual Refund Unit

Block 7, Name and Address, enter name and address of taxpayer as shown on Master File

Block 8, Form Number - Enter the return form number

Block 9, DLN of Return - Enter the controlling DLN on the module. If no return posted or not needed, write in “return not posted”

Block 10b, Amount of Refund Check - Enter amount of check (TC 770 plus amount of overpayment)

Block 10d, Interest - Enter TC 770 with amount of allowable interest

Block 11, Make Check Payable To - Complete this block if the payee is other than the taxpayer or the refund is being issued to a different address. Differences must be explained in Section 2. If the address is the same, put in the remarks “same address”. This will be sufficient for not completing the entire block.

Block 11a, Routing number enter the routing number for the bank where the taxpayer wants the direct deposit applied

Block 11b, Account number enter the account number in which the taxpayer wants the direct deposit applied

Block 11c, Account type check the box for Checking or Savings as appropriate

Block 12a, Symbol and 12b, Amount - Used only when completing Form 3753 for Credit Card Chargeback, by the Manual Refund Unit or by other IRS Offices/Agencies that require funds to be withdrawn from specific Treasury Accounts

Block 13, Overpayment Amount - Enter amount of overpayment. The amount being refunded, less allowable interest

Block 14, Universal Location Code - Enter the ULC (formerly the district Office code). See Document 6209, Section 8C. 10, for listing of ULCs

Block 15, Line Number - Input the appropriate line number. See Exhibit 2.4.20-12, Description of Line Item Numbers

Box 1c, Handbook Reference - Use the actual IRM reference for the type of case you are working; never cite IRM 21.4.4 or its subsections as the reason you are issuing a manual refund.

Box 3, IDRS and Master File researched for outstanding balance and TC 130

Box 4, Transcript of debit accounts attached (if applicable)

Box 5, Evidence of Credit Condition - Check at least one box

Box 6, Necessary back-up documents attached

Box 9, Interest - Check one box

Box 11, Bypass Indicator (BPI) - Enter a BPI 0 or 3. If the BPI is 3, you must verify that no debt exists and notate the following: BFS contact name, date of contact and no TOP debt. This statement must appear in the “Other Remarks” box on Form 3753. Exception: External Leads, Chargebacks, Form 8038CP and Department of Justice Cases are not subject to offset, include “Not subject to TOP offset” in the other remarks field when submitting the form.

Box 13, IAT Tool DMER Bypass - DMER Print Attached-Mark when a duplicate condition is found, and DMER form is attached. The initials of the manager who signed the DMER Bypass document must be entered.

Box 17, All items Above completed - Verify that all applicable items in Section I - Account Information, is completed.

Mark any other boxes in this section as applicable

The preparer must compute all interest for the TC 770 amount. See IRM 20.2.4.8.2, Manual Refunds, and IRM 20.2.4.4, Availability Dates for Overpayments, for additional information on computing credit interest.

Check the Interest Computation Attached box "Yes" and attach a copy of the CC COMPA print or ACT/DMI Report 490 indicating the applicable interest computation to the Form 3753. If not required to calculate interest, then check the Interest Computation Attached box "No" .

Annotate reason for the refund in the remarks field. Be specific. Include all pertinent information. This would be anything you would want Accounting to know about the circumstance of the manual refund. Use the table below to determine the required remarks for each situation (this list is not all-inclusive).

Check the box of the initiating Business Operating Division (BOD)

Block 1 - The Approving Official must digitally sign using a “SEID” signature format on Form 3753. The Approving Official who digitally signs the refund must be on the Authorized Signature List maintained by the Manual Refund Unit in the Campus Accounting Function.

Blocks 2, a, 3, and 4 - Enter the name, SEID, date, and the manager's phone number of the request originator. (The telephone number must either be an internal telephone number or begin with 833 followed by an extension number, not an 800 toll-free number, for the accounting function to contact the generating area if necessary.)

ACI Payments, Inc(secondary name is Official Payments Corporation)

Link2Gov Corporation (operates Biller Solutions)

An incorrect amount posted to the taxpayer's account because of a computational error, numerical transposition, or similar mistake

An amount posted to the wrong taxpayer's account

A transaction posted to the taxpayer's account without the taxpayer’s authorization

A payment that was not intended for the IRS

Similar types of errors that would be subject to the error resolution procedures of the Truth in Lending Act, the Electronic Fund Transfer Act, or similar provisions of state or local law, in ordinary commercial transactions