21.4.4 Manual Refunds

Manual Transmittal

September 04, 2018

Purpose

(1) This transmits revised IRM 21.4.4, Refund Inquiries, Manual Refunds.

Material Changes

(1) IPU 17U1509 issued 10-25-2017 Various editorial updates including IRM links.

(2) IRM 21.4.4.4(1) - Corrected the name of the bureau.

(3) IRM 21.4.4.4.4(1) - Added unemployment compensation as a possible offset.

(4) IRM 21.4.4.5(1) - Added and to the sentence to make sentence clearer.

(5) IPU 18U0876 issued 05-31-2018 IRM 21.4.4.5(6) - Changed to an alpha list.

(6) IPU 18U0876 issued 05-31-2018 IRM 21.4.4.5(6)(d), (m), and (n) - Corrected tool name in (d); updated tool activities in (m); updated wording to ensure all actions are taken and added note regarding the new email process in (n).

(7) IPU 18U1012 issued 06-28-2018 IRM 21.4.4.5(6)(n) - Added back that you can fax or EEFax manual refunds as a delivery option.

(8) IPU 17U1509 issued 10-25-2017 IRM 21.4.4.5(6)(n) - Added note with delivery options for routing manual refund form.

(9) IPU 18U0891 issued 05-31-2018 IRM 21.4.4.5(6)(o) - Updated new emailing process document naming convention for individual and multiple manual refunds.

(10) IPU 18U0876 issued 05-31-2018 IRM 21.4.4.5(6)(o) - Added new emailing process document naming convention.

(11) IRM 21.4.4.5(7) - Changed to alpha list for consistency.

(12) IRM 21.4.4.5(7)(a) - Corrected tool name.

(13) IPU 18U0876 issued 05-31-2018 IRM 21.4.4.5(7)(g) and (h) - Added note regarding the new email process in (g); added new email process document naming convention in (h).

(14) IPU 18U0876 issued 05-31-2018 IRM 21.4.4.5.1(1) - Added note indicating only 1 Form 5792 needed when emailing manual refunds.

(15) IRM 21.4.4.5.1(3) - Removed IRM reference for Field Assistance for Block 20.

(16) IPU 17U1509 issued 10-25-2017 IRM 21.4.4.5.1(3) - Removed note regarding TETR.

(17) IPU 18U1002 issued 06-27-2018 IRM 21.4.4.5.1(4) - Strengthened wording for what IRM reference needs to be used on handbook line.

(18) IPU 18U1002 issued 06-27-2018 IRM 21.4.4.5.2(6) - Strengthened wording for what IRM reference needs to be used on handbook line.

(19) IPU 18U0876 issued 05-31-2018 IRM 21.4.4.5.2(7) - Removed note regarding TETR,

(20) IPU 18U0876 issued 05-31-2018 IRM 21.4.4.6(1) (b) - Removed Ogden fax number.

(21) IRM 21.4.4.6(8)(a) - Removed example.

(22) IPU 18U0085 issued 01-09-2018 IRM 21.4.4.6.1(1) - Added note to ensure monitoring performed even if IAT tool unavailable.

(23) IPU 18U0876 issued 05-31-2018 IRM 21.4.4.6.1(2)(c) - Added that control must remain open until case archives.

(24) IPU 17U1509 issued 10-25-2017 IRM 21.4.4.6.1(4)(b) - Added the word digitally.

(25) IPU 18U0876 issued 05-31-2018 IRM 21.4.4.7.1 - Removed entire Duplicate Transcript reference.

(26) IPU 18U0876 issued 05-31-2018 Exhibit 21.4.4-2(2) & (3) - Changed should not to cannot for handbook notes.

(27) IPU 18U1012 issued 06-28-2018 Exhibit 21.4.4-3 - Added back fax numbers to sites that can still accept faxed manual refunds.

(28) IPU 18U0876 issued 05-31-2018 Exhibit 21.4.4-3 - Updated contact information and added effective dates for emailing manual refunds.

Effect on Other Documents

IRM 21.4.4 dated 09-11-2017 (effective 10-01-2017) is superseded. This IRM also incorporates the following IRM Procedural Updates (IPUs): IPU 17U1509 (issued 10-25-2017), IPU 18U0085 (issued 01-09-2018), IPU 18U0876 (issued 05-31-2018), IPU 18U0891 (issued 05-31-2018), IPU 18U0906 (issued 06-05-2018), IPU 18U1002 (issued 06-27-2018) and IPU 18U1012 (issued 6-28-2018).

Audience

Employees located in all business operating divisions who have contact with taxpayers either by phone, correspondence, or personal contact

Effective Date

(10-01-2018)

Karen A. Michaels
Director, Accounts Management
Wage and Investment Division

Program Scope and Objectives

  1. Purpose: This IRM covers information on manual refunds. This section covers research procedures to be used when issuing manual refunds.

  2. Audience: The primary users of this IRM are all IRS employees in any Business Operating Divisions (BODs) who prepare, input or monitor manual refunds.

  3. Policy Owner: The Director of Accounts Management.

  4. Program Owner: Process and Program Management, Accounts Management, Wage and Investment (WI).

  5. Primary Stakeholders: The primary stakeholders are organizations with whom Accounts Management collaborates (e.g., Return Integrity & Compliance Services (RICS) and Submission Processing).

  6. Program Goals: Program goals for this type of work are included in the Accounts Management Program Letter as well as IRM 1.4.16, Resource Guide for Accounts Management Managers.

Background

  1. Employees in the Accounts Management (AM) organization respond to taxpayer inquiries and process claims and other internal adjustment requests.

Authority

  1. For information, refer to:

    • IRM 1.2.21, Policy Statements for Customer Account Services Activities, and

    • IRC 6402, Authority to make credits or refunds.

Responsibilities

  1. The Wage and Investment Commissioner has overall responsibility for the policy related to this IRM, which is published on a yearly basis.

  2. Additional information is found in IRM 1.1.13.9.4, Accounts Management and IRM 21.1.1, Accounts Management and Compliance Services Overview.

Program Controls

  1. Program Reports: The program reports provided in this IRM are for identification purposes for the Accounts Management Customer Service Representatives (CSR’s) and Tax Examiners (TE’s). For reports concerning quality, inventory, and aged listings, please refer to IRM 1.4.16, Accounts Management Guide for Managers. Aged listings can also be viewed by accessing Control Data Analysis, Project PCD, on the Control D/Web Access server, which has a login program control.

  2. Program Effectiveness: Program Effectiveness is determined by Accounts Management’s employees successfully using IRM guidance to perform necessary account actions and duties.

  3. Program Controls: Goals, measures and operating guidelines are listed in the yearly Program Letter. Quality data and guidelines for measurement are referenced in IRM 21.10.1, Embedded Quality (EQ) for Accounts Management, Campus Compliance, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS) and Electronic Products and Services Support.

Acronyms

  1. For a comprehensive listing of any IRS acronyms, please refer to the Acronym Database.

Related Resources

  1. Refer to IRM 1.4.2.1.8, Related Resources, for information on related resources that impact internal controls.

  2. The IRS adopted the Taxpayer Bill of Rights in June 2014. Employees are responsible for being familiar with and acting in accordance with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the Taxpayer Bill of Rights, see Pub 1Your Rights as a Taxpayer.

  3. Additional related resources include:

    • Integrated Automation Technologies (IAT) Tool Instructions

    • Document 6209 (IRS Processing Codes and Information)

What Is a Manual Refund?

  1. A manual refund, transaction code (TC) 840, is a refund that is not generated through normal Master File processing (TC 846). Manual refunds are requested on either Form 3753, Manual Refund Posting Voucher, or Form 5792, Request for IDRS Generated Refund.

  2. Employees from all functions can initiate requests for manual refunds. The Form 3753 or Form 5792 manual refund requests are prepared by the initiator and are processed by the Accounting Function of the Submission Processing Campus who schedules and certifies manual refunds.

    Note:

    As of January 1, 2016, digital signatures are required on Form 3753 and Form 5792. See IRM 3.17.79.3.5 (19)(b), Employees Authorized to Sign Requests for Refunds, for required authorized digital signature format on Form 3753 and Form 5792.

  3. All requests for manual refunds must be controlled and monitored on the Integrated Data Retrieval System (IDRS) by the initiator (or other management designated employee) to prevent duplicate, erroneous refunds. See IRM 21.4.4.6.1, Monitoring Manual Refunds, for more information.

    Exception:

    Manual refunds issued for the Medical Resident Federal Insurance Contributions Act (FICA) Refund Claims are not included in the normal manual refund monitoring procedures. A unique process has been established in which the initiator will not be the individual monitoring the refund; instead, the originator of the perfected claim will conduct the monitoring. This process will ensure timely monitoring of these specific manual refunds. For more information, see IRM 21.7.2.5.10Medical/Dental Residents Excess FICA Claims (United States vs. Mayo Foundation or Minnesota vs. Apfel).

  4. This IRM provides information on the types of manual refunds and the actions needed to initiate a manual refund. Other IRM sections will give specific situations when a manual refund is required.

Why Would a Manual Refund Be Needed?

  1. The most frequent causes of manual refunds are:

    1. The refund will be going to someone other than the entity name on the master file.

    2. A hardship situation necessitates a quicker refund than normal systemic processing can provide, generally a request is sent by the Taxpayer Advocate Service (TAS) using an Operations Assistance Request (OAR).

    3. The refund is not for a Master File account (e.g., Photocopy Fees or Credit Card Chargebacks), or

    4. Systemic limitations prevent a normal computer-generated refund.

  2. Input of manual refunds without consideration of systemic account issues or Customer Account Data Engine (CADE) 2 processing (on Individual Master File (IMF) accounts) can result in erroneous refunds. In addition, improper IDRS controls and lack of required monitoring can result in erroneous refunds.

    Caution:

    A manual refund should not be initiated if an IDRS generated refund will be issued within two cycles (10 business days). If a manual refund needs to be initiated, all efforts should be made to prevent a duplicate systemic refund from being issued.

    Exception:

    For taxpayers with a hardship, as defined in IRM 13.1.7.2.1, TAS Case Criteria 1 - 4, Economic Burden, or in some circumstances IRM 13.1.7.2.2, TAS Case Criteria 5 - 7, Systemic Burden, TAS may initiate a hardship manual refund when the situation necessitates that the refund be issued sooner than normal systemic processing will allow.

    Caution:

    Per the Protecting Taxpayers from Tax Hikes Act of 2015 (the PATH Act), section 201(b) which is codified at IRC 6402(m), current calendar year refunds cannot be issued prior to February 15th if certain credits are claimed. A C- Freeze will be established on these accounts to hold the refunds and cannot be released by the posting of a TC 29X. Manual refunds cannot be issued on these accounts prior to February 15th. Please see IRM 21.5.6.4.5.1, C- Freeze Refund Holds, for further information. For fiscal year filers, a manual refund cannot be issued prior to the 15th day of the second month following the close of the taxable year.

  3. Following are some circumstances that may warrant the issuance of a manual refund (this list is not all- inclusive):

    1. Hardship - Those refunds required based on a hardship where the taxpayer needs the refund in less than ten days.
      When it is necessary to expedite a refund, employees can use Form 5792 to provide the customer a refund within 7 to 10 days. TAS employees can initiate a hardship direct deposit, once all documentation has been received, by using Form 3753, to provide a refund to the customer within 2 to 3 business days. See IRM 3.17.79.6.4.2, Certifying Automated Clearing House (ACH)/Direct Deposit Hardship Refunds, for manual refund procedures to issue an Automated Clearing House (ACH)/direct deposit hardship manual refund.

      Caution:

      Prior to issuing a manual refund on a taxpayer's hardship request, determine if the original return refund request is a direct deposit, Refund Anticipation Loan (RAL), or Refund Anticipated Check (RAC). Releasing an account refund hold to generate a refund to these accounts could result in a quicker refund to the taxpayer than issuing a paper (Form 5792) manual refund.

      The completed Forms 3753 and/or Forms 5792 are processed by the Submission Processing Accounting Function. The manual refund is issued within a few business days of IDRS input. However, when issuing a refund utilizing Form 3753 it takes 4 - 6 weeks for the TC 840 to post to Master File.

      Note:

      Taxpayers requesting manual refunds for hardship reasons should be referred to TAS for hardship determination unless the refund can be initiated within 24 hours. Areas referring these cases to TAS should ensure they have thoroughly documented the Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), when an apparent hardship exists. Advise the taxpayer he/she should be contacted by TAS within seven business days to validate the hardship. Refer to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.

      Note:

      When TAS has made a hardship determination on an account with an open control in another area, they will send an OAR to that area requesting the refund be released or that TAS be given written approval (via the OAR or e-mail) to input the manual refund. If the area is to release the refund, the refund should be released systemically unless the OAR indicates a manual refund should be issued. Refer to IRM 3.17.79.3.3, Issuing Hardship Refunds, to determine supporting documentation requirements.

    2. Dual Status Returns - See IRM 3.17.79.3.13, Non-Resident Alien and Dual Status Refunds (Austin Only District Office or DO 97 and 98).

    3. Civil Cases

    4. Form 4466, Corporation Application for Quick Refund of Overpayment of Estimated Taxes. See IRM 3.17.79.3.12, Form 4466, Corporation Application for a Quick Refund of Overpayment of Estimated Tax.

    5. Form 8302, Electronic Deposit of Tax Refund of $1 Million or More. See IRM 3.17.79.3.10.1, Form 8302, Electronic Deposit of Tax of $1 Million or More.

    6. Form 8050, Direct Deposit of Corporate Tax Refund - See IRM 3.12.217-7, Form 8050 - Direct Deposit of Corporate Tax Refund.

    7. Any refund of $100 million or more must be issued as a manual refund. Systemic refunds can now be generated on IDRS (TC 846) for refunds under $100 million, unless a manual refund is required.

    8. Non Master File Refunds

    9. Congressional Inquiries

    10. Interest Bearing Excise Fuel Claims - See IRM 21.7.8.4.5.3, Form 8849, Schedule 2, Sales by Registered Ultimate Vendors, IRM 21.7.8.4.5.4, Form 8849, Schedule 3, Certain Fuel Mixtures and the Alternative Fuel Credit, and IRM 21.7.8.4.5.7, Form 8849, Schedule 8, Registered Credit Card Issuers.

    11. Offers in Compromise - See IRM 5.19.7.2.12.3, Disposition of OIC Deposits.

    12. State Income Tax Levy Program - See IRM 5.19.9.2, State Income Tax Levy Program (SITLP) General.

    13. Return of levied property to taxpayer - See IRM 5.19.4.4.12, Wrongful Levies, or IRM 5.11.2.3.2.2, Certain Wrongful Levy Situations.

    14. Statute Imminent cases

    15. Injured Spouse Claims - See IRM 21.4.6, Refund Offset.

    16. Tentative Carryback Cases - See IRM 21.5.9.5.12, Carryback Manual Refund.

    17. Deceased taxpayers - See IRM 21.6.6.4.22.2, Processing Decedent Account Refunds.

    18. Reimbursement of return photocopy fees - See IRM 21.4.4.7.1, Photocopy Fee Refunds.

    19. Chargeback for unauthorized credit card payments - See IRM 21.4.4.7.2, Credit Card Chargebacks.

    20. Taxpayers in bankruptcy

      Note:

      All taxpayer refund inquiries regarding bankruptcy should be referred to the Centralized Insolvency Operation (CIO) in Philadelphia at 800-973-0424. Do not refer taxpayers to CIO if the only issue is the status of the refund and IDRS shows a refund is scheduled to be sent, or was recently sent.

    21. Non-receipt of direct deposit refunds due to IRS error - See IRM 21.4.1.5.7.5, Non-Receipt of Direct Deposited Refunds - "Refund Inquiry Employees."

    22. To release an X- freeze - See IRM 21.5.6.4.47, X- Freeze.

    23. Refund consists of Chapter Three Withholding (CTW) and non-CTW.

    24. Refunds issued after the RSED has expired (prevention of RSED-STAT Transcript generating to the Statute Team) - See IRM 21.5.3.4.3, Tax Decrease and Statute Consideration, and IRM 25.6.1.10.2.7.2, Limitations on the Amount of a Claim.

Requests for Refund Less Than $1.00

  1. Overpayments of less than $1 are systemically cleared from the module by the posting of a TC 386. If a taxpayer requests a refund of an overpayment of less than $1.00, use the following procedures to reverse the TC 386 and force the generation of a systemic refund:

    1. Input a TC 971 action code (AC) 652 using CC REQ77. Refer to IRM 2.4.19, Command Codes REQ77, REM77, and FRM7A.

    2. Enter the transaction date of the TC 386 on line 3, positions 56 - 63, <TRANS-DT>.

  2. The above actions will post a TC 387, reversing the TC 386, and will generate a systemic refund (TC 846) via a paper check to the address of record.

    Note:

    If the request for a refund for less than $1.00 meets other manual refund criteria, such as a deceased taxpayer, follow normal manual refund procedures.

  3. If the module does not contain a posted TC 386 with a matching transaction date, the TC 971 AC 652 will unpost showing unpostable code (UPC) 438 RC 5.

What Research Is Required?

  1. Thorough IDRS research must be completed before submitting a manual refund request to the Accounting Function. IDRS research is not required if the refund is being prepared for the Bureau of Fiscal Service.

  2. This section details the research needed for all other manual refunds.

  3. Failure to perform the necessary IDRS research, or to provide the supporting documentation when the manual refund is submitted to the Accounting Function, will result in the manual refund request being rejected back to the initiator.

    Note:

    Refer to IRM 21.5.6.4.35.4, Refund Holds, for conditions under which the account will not reflect the refund transaction (TC 846) because an IMF refund hold is systemically preventing the refund transaction from generating.

Refund Statute Expiration Date

  1. Before initiating a manual refund, verify that the Refund Statute Expiration date (RSED) has not expired.

  2. The RSED for prepaid credits must be checked for limitations on the amount claimed. If the claim was filed within three years of the filing of the return, the amount to be credited or refunded is limited to the tax paid (which includes tax, penalties, and interest) during the three years immediately preceding the filing of the claim, plus the period of any extension of time to file. See IRM 25.6.1.10.2.7.2.1, Three-year Rule, for additional information.

  3. If a return is not filed or the claim was not filed within three years of the return, the amount is limited to the portion of tax paid (the payment of tax could be for tax, penalty or interest) during the two years immediately preceding the filing of the claim. See IRM 25.6.1.10.2.7.2.2, Two-year Rule, for additional information.

    Note:

    If the RSED is expired, a notation must be included in the Remarks section of the manual refund Form 3753/Form 5792 to indicate there is no Refund Statute issue and the credit is available for refund. Notations must be clear and can include “Timely filed, No RSED Issue” or “RSED allowable”. Before initiating the manual refund, credit availability must be determined. See IRM 21.4.4.5.1 (3) Block 20 and IRM 21.4.4.5.2 (8) Section IV - Other Remarks.

  4. Questionable RSED issues should be referred to the Statute Coordinator in your area.

Outstanding Balances/Duplicate Refunds

  1. Verify the taxpayer has no outstanding tax liabilities that must be satisfied. Refer to IRM 5.19.10.3.13 (2), Research Prior to Transfer of Credits. Generally, all debit balances must be satisfied before issuing a manual refund if the assessed balance is ≡ ≡ ≡ ≡ ≡ or more and/or accruals are ≡ ≡ ≡ or more. When an outstanding tax debt is identified, a manual refund may only be issued for the amount of overpayment in excess of the balance due.

    Exception:

    An Offset Bypass Refund (OBR) indicator may be used to bypass outstanding debts when economic hardship exists or based on certain TC 520 closing codes.

    For procedures on transferring credit to balance due accounts refer to IRM 21.5.8, Credit Transfers. For procedures on processing an original return with an offset bypass refund, see IRM 21.4.6.5.11.1, Offset Bypass Refund (OBR).

  2. On an IMF account, if a credit transfer and a manual refund are required on the same module:

    1. First, input the credit transfer using a TC 570 on the debit portion of the transfer to prevent a refund or offset of any remaining credit after the transfer. Refer to IRM 21.5.8.4.5 (3), TC 570 and Bypass Indicator. Calculate the balance due to the date the credit became available and use that date as the credit transfer date.

    2. Then, input the manual refund.

      Caution:

      If the credit transfer posts at the same time as the manual refund, without a TC 570 on the debit portion of the transfer, the credit transfer will release the hold on the account and will allow a systemic refund to issue before the manual refund posts. This will create an erroneous refund.

  3. Initiators must review the account using IDRS research to ensure there are no prior, duplicate, manual (TC 840) or computer-generated (TC 846) refunds issued for the credit being refunded.

    Caution:

    A TC 971 AC 664 indicates a Form 3753, Manual Refund Posting Voucher, has been processed by the Accounting Function and a TC 840 will post to the account within 4 to 6 weeks. Do not input a second manual refund for the same overpayment. Refer to IRM 21.4.4.5.2, Preparation of the Form 3753, Manual Refund Posting Voucher.


    Research all related accounts, using appropriate command codes, the same day a manual refund is prepared to verify that a duplicate refund will not be issued.

  4. Verify that the claimed credits (payments) are available for refund and mark box 7 in section II of the Form 5792, Request for IDRS Generated Refund, indicating the credit is available to be refunded. Research for any open control bases and coordinate as necessary.

    Note:

    Before completing a manual refund, be sure to check the account for a TC 971 AC 665 (indicates a manual assessment has been made). This could reduce the amount of overpayment available for refund. For more information, see IRM 3.17.244, Manual Assessments.


    The first two digits of the employee IDRS number (Office Identifiers) will identify the employee's location:

    Office Identifiers Campus
    01 Brookhaven
    02 Cincinnati
    03 Memphis
    04 Ogden
    05 Philadelphia
    06 Austin
    07 Atlanta
    08 Andover
    09 Kansas City
    10 Fresno
    63 Taxpayer Advocate Service
  5. All records of accounts must be researched including:

    • Individual Master File (IMF)

    • Business Master File (BMF)

    • Non Master File (NMF)

Non-Master File Research

  1. Research is needed to identify any outstanding balances on Non-Master File. Refer to IRM 21.2.1.5, Non-Masterfile. Indicators of Non -Master File account activity include the presence of an M- Freeze on an account, or a TC 130 on CC ENMOD. Non-Master File accounts present on IDRS can be identified using CC TXMOD, CC ENMOD, and CC SUMRY with the definer "N" after the taxpayer identification number (TIN). When the indicator is present, the initiator of the manual refund must contact the Non-Master File Function to request a transcript of all open NMF accounts. NMF accounts are now centralized in Cincinnati Submission Processing.

    Note:

    If using the AM IAT Manual Refund Suite Tool, the tool automatically researches Non-Master File for outstanding balances.

  2. Consider any outstanding balances or prior TC 840 when determining the amount of the manual refund which can be initiated. The refund amount may be reduced or not approved if there are NMF debts.

  3. If research indicates the taxpayer is eligible for all or a portion of the refund, attach the NMF transcript to the Form 3753, with an explanation of why the taxpayer qualifies for the full or reduced amount of the refund.

Bureau of the Fiscal Service (BFS) Non-Tax Debts

  1. The Bureau of the Fiscal Service (BFS) (formerly Financial Management Service (FMS)) issues IRS refunds and maintains the Treasury Offset Program (TOP) for child support, non-tax federal agency debts, state income tax offsets and unemployment compensation debts. See IRM 21.4.6.4.2.2, IMF TOP Offset, and IRM 21.4.6.4.2.3, BMF and Civil Penalty TOP Offsets, for types of refunds eligible for offset.

  2. If the manual refund is eligible for TOP offset, initiators of manual refunds must inform taxpayers they are still subject to TOP offsets by BFS (formerly FMS).

  3. The Bypass indicator can be used with Form 5792 to prevent a TOP offset in limited circumstances. Refer to IRM 21.4.6, Refund Offset, for more information.

  4. Only bypass indicators 0 or 3 should be used with Form 3753. See IRM 21.4.4.5.2, Preparation of the Form 3753, Manual Refund Posting Voucher.

Approval from Other Functions

  1. Certain conditions on a module require coordination with other areas before a manual refund can be requested. All information received from these areas must be a part of your manual refund case documentation.

    • 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 pending freeze. See IRM 21.5.6.4.46, -W Freeze.

    • -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 DELINQUENT RETURN REFUND HOLD COORDINATORS.

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

  2. Examination approval is required for the following account conditions:

    • 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, 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 may be 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

Preparation of Manual Refund Forms

  1. Manual refund is exception processing and has a greater margin for error. When possible, allow the system to generate the TC 846 refund. Releasing a hold on the account could result in a quicker refund to the taxpayer than issuing a manual refund. Do not issue a manual refund if:

    • A generated refund will be released within two (2) cycles, except under conditions outlined in IRM 21.4.4.3, Why Would A Manual Refund Be Needed?

    • The taxpayer indicated a direct deposit refund

    • The refund is from the processing of the original return and the taxpayer requested a RAL or RAC.

      Exception:

      RAL/RAC requests can be bypassed and a manual refund issued for cases where an injured spouse claim was filed with the original return. Refer to IRM 21.4.6.5.8.3, Processing of Form 8379 Injured Spouse Allocation.

      Note:

      RAL/RAC requests are only valid during the processing year and for the refund requested on the originally filed return. RAL/RAC requests lose validity after the issuance of the originally requested refund.


    In addition, extreme caution should be used when initiating manual refunds during a BMF accelerated cycle.

    Caution:

    Per the Protecting Taxpayers from Tax Hikes Act of 2015 (the PATH Act), section 201(b) which is codified at IRC 6402(m), current calendar year refunds cannot be issued prior to February 15th if certain credits are claimed. A C- Freeze will be established on these accounts to hold the refunds and cannot be released by the posting of a TC 29X. Manual refunds cannot be issued on these accounts prior to February 15th. Please see IRM 21.5.6.4.5.1, C- Freeze Refund Holds, for further information. For fiscal year filers, a manual refund cannot be issued prior to the 15th day of the second month following the close of the taxable year.

    Note:

    With the onset of CADE 2 (January 2012), all IMF refunds are in an accelerated process.

  2. All offices requesting manual refunds must have Form 14031, Manual Refund Signature Authorization, authorized digital signatures on file with the Accounting Branch where the manual refund is submitted for processing, per IRM 3.17.79.3.5, Employees Authorized to Sign Requests for Refunds.

  3. Form 3753 and Form 5792 are posting documents used by Accounting to schedule and certify refunds. Accounting will reject any request that:

    1. Is not legible, or contains a strike through, or contains white out

    2. Is prepared on an obsolete form

    3. Does not have supporting documentation attached

    4. Authorized digital approval signature is missing, incorrect, or not complete (The “SEID” digital signature format is required on Form 3753 and Form 5792.)

      Note:

      See IRM 3.17.79.3.5 (19)(b), Employees Authorized to Sign Requests for Refunds, for digital signature requirements on Form 3753 and Form 5792.

    5. Does not have an open control base indicating monitoring for duplicate refund conditions

      Note:

      See IRM 3.17.79.4.1, Case Review and Command Code REFAP (Refund Approval), and IRM 3.17.79.6.4.2 (10), Certifying Automated Clearing House (ACH)/Direct Deposit Hardship Refunds, for additional reject reasons.

    6. Is missing required RSED statute notations for credit availability. See IRM 21.4.4.5.1 (3) Block 20 and IRM 21.4.4.5.2 (8) Section IV - Other Remarks.

  4. When an adjustment is input and a manual refund is being issued, a hold code (HC) 1, 2, or 4 must be input with the adjustment. If HCs are not input by the initiator, the Accounting Function will reject the request back to the initiator. Do not use HC 0 or 3 when inputting a credit adjustment and issuing a manual refund. HC 0 and 3 will not hold the credit and will allow a systemic refund or offset to generate.

    Note:

    If multiple adjustments are required (e.g., a separate to joint account), a HC 1, 2, or 4 needs to be used on all adjustments.

  5. If a credit transfer to satisfy an outstanding balance (OBL) is also required, in addition to the instructions in (3) above, a TC 570 must be input on the debit side of the credit transfer (the side the money is being moved from, and from which the manual refund is being issued). If a TC 570 is not input with the credit transfer to establish a -R freeze, the credit transfer will release the -K freeze (established by using HC 1, 2 or 4 on the adjustment) and a systemic refund (TC 846) will be generated.

  6. Processing Form 5792, Request for IDRS Generated Refund (IGR), requires the following actions:

    1. Prepare the manual refund document using the Integrated Automation Technology (IAT) Manual Refund Tool. Refer to IRM 21.4.4.5.1, Preparation of Form 5792, IDRS Generated Refund. Use of the IAT Manual Refund Tool is mandatory per IRM 21.2.2-2, Accounts Management Mandated IAT Tools.

    2. If a duplicate condition is found, the IAT Manual Refund Tool will not complete the form. You must resolve the duplicate condition before the tool will allow the completion of the form. Please be sure to check CFOL Command Codes also to ensure a refund was not generated.

    3. Forward the manual refund form to the technical lead or designated individual for review, according to the routing instructions for your site (routing instructions will vary by site), and attach necessary documentation (refer to #8 below for a list of necessary documentation and the checklist in Exhibit 21.4.4-2, Manual Refund Checklists).

    4. The technical lead or designated individual will review the manual refund form, the attached documentation, and, using the IAT Manual Refund Suite Tool, review information on IDRS. The technical lead or designated individual must confirm that a manual refund is required and verify the IRM reference requiring the manual refund.

    5. The technical lead or designated individual will send the manual refund documentation forward to the manager to be reviewed/digitally signed, according to the routing instructions for your site (routing instructions will vary by site). Refer to IRM 3.17.79.3.5, Employees Authorized to Sign Requests for Refunds.

      Note:

      As of January 1, 2016, digital signatures are required on Form 3753 and Form 5792. See IRM 3.17.79.3.5 (19)(b), Employees Authorized to Sign Requests for Refunds, for required authorized digital signature format on Form 5792.

      Note:

      Managers and technical leads/designated individuals need to give priority attention to manual refunds. Manual refunds need to be reviewed and returned in time to meet the interest calculation date(s).

    6. The initiating employee or designated individual will input a CC NOREF with definer "P" on each IMF manual refund to prevent the issuance of a systemic refund. Refer to IRM 21.4.1.5.10, Refund Intercept CC NOREF with Definer "P" for instructions to complete the CC NOREF with definer "P" .

      Exception:

      If the manual refund is being issued from a module currently indicating a -V or -W freeze or contains an open TC 520 (open bankruptcy case), CC NOREF with definer "P" is not required. When the IAT error message referenced in paragraph "h" below is displayed, select the "Retry" button to bypass the IAT error message.

      Exception:

      If the manual refund is being issued from a module currently in a balance due status (before the manual refund is input), CC NOREF with definer "P" is not required. When the IAT error message referenced in paragraph "h" below is displayed, select the "Retry" button to bypass the IAT error message.

      Note:

      There are some very limited circumstances when a manual refund and a systemic refund are required on a module, such as some Injured Spouse claims. If a manual refund and a systemic refund are required, do not input CC NOREF with definer "P" . Select the "Retry" button to bypass the IAT error message.

      Note:

      TAS employees must seek approval to input CC NOREF with definer "P" if the account is under control of an operation other than TAS.

    7. Refer to Exhibit 2.4.37-7, Input Format Command Code NOREFP for the line by line instructions for inputting CC NOREF with definer "P" .

      Note:

      Use the current cycle or, if a posting delay code is used on an adjustment, use the cycle the adjustment will post, an "F" must be entered after the cycle, and either "MISC" or "RFDL" are to be used as the category code.

    8. If CC NOREF is not detected by the IAT Manual Refund Tool an error message will appear in the IAT tool indicating "Please input CC NOREFP, following your area guidelines for input, before initiating CC RFUNDR" .

      Example:

      The CC NOREF is looking for a history item that indicates, "RPYYYYNNXX" where "YYYYNN" is the cycle and "XX" is the reason code (RC).

    9. The manual refund documentation will be returned to the initiating employee or designated individual, according to the routing instructions for your site (routing instructions will vary by site) for the input of CC RFUND through the IAT Manual Refund Tool. Refer to IRM 21.4.4.5.1.1, IDRS Generated Refund CC "RFUND" .

      Note:

      Refer to the Manual Refund Information Page on SERP, under the IRM Supplements tab, for specific time frames when manual refunds can be input at each site and to determine if the Form 5792 needs to be "Y" coded

      .

    10. Input of CC RFUND through the IAT Manual Refund Tool will update the open control on IDRS using Status Code A and "IDRSREFUND" as the activity code.

    11. A copy of the Form 5792or a CC RFUND completed screen or a screen capture of CC RFUND is to be attached/kept with the CIS case. If the manual refund is rejected for any reason and the Form 5792 is changed or CC RFUND is input for a second time, a new copy of the Form 5792or a CC RFUND completed screen or a screen capture of CC RFUND is to be attached/kept with the CIS case. For detailed information on how to attach documents to a CIS case, refer to the applicable CIS CSR User Guide on SERP under the Local/Sites/Other tab and follow the links to the Correspondence Imaging System (CIS).

      Note:

      The CIS case should remain open until after the technical lead or designated individual has reviewed the case and the manager has digitally (Digital signatures are required as of January 1, 2016) signed the form to meet the requirements outlined in IRM 21.5.2.4.19, Verifying Complete Adjustments.

    12. All manual refund documents will be returned to the technical lead or designated individual after CC RFUND has been input, according to the routing instructions for your site (routing instructions will vary by site).

    13. The technical lead or designated individual will check each manual refund to ensure that an active monitoring control has been established in the EMT/Case Monitoring Tool for the team. Utilization of the tool by the technical lead or designated individual in this manner will create an active monitoring file for the team. This file is automatically stored in the C drive of the technical lead or designated individual.

    14. After items a through m above have been addressed and verification of the active monitoring control in the EMT/Case Monitoring Tool, forward the completed manual refunds with all supporting documents, according to the routing instructions for your site (routing instructions will vary by site) to the appropriate campus Accounting Function by their designated daily cutoff time.

      Note:

      Form 5792 must be sent forward the same day the RFUND command is input. The forms can be sent via email, scan, fax/EEFax or inter-office delivery options (e.g. hand carried or courier) to the appropriate Accounting Site. This excludes Austin Accounting as of June 1, 2018.

      Note:

      Starting June 1, 2018 with the Austin Accounting site, manual refunds and supporting documentation will be emailed to accounting. The email address can be found in Exhibit 21.4.4-3Accounting Function - Manual Refund Team Contact Information. The exhibit also indicates the starting date for all other Accounting Functions. All other sites will continue as status quo until the appropriate starting time.

    15. When emailing manual refunds to the Accounting Function, the email will consist of two attachments. One attachment will be the Form 5792 or Form 3753 and the second attachment will be the back-up documentation. There can be no other documents attached to the Form 5792 attachment. Each document must be saved by a specific naming convention.

      Example:

      The Form 5792 or Form 3753 attachment will use: Name Control, Last 4 digits of the TIN, Tax Period 5792/3753 (depending on the form attached). The back-up documentation will use: Name Control, Last 4 digits of TIN, Tax Period Doc (this would be all the back-up documentation attachment). Examples are:

      Type of Attachment Naming Convention
      Form 5792 MOUS 1234 201712 5792.pdf
      Form 3753 MOUS 1234 201712 3753.pdf
      Back-Up Documentation MOUS 1234 201712 Doc.pdf
      If Multiple Manual Refunds for the Same TIN and Tax Period Naming Convention
      Form 5792 MOUS 1234 201812 5792.pdf
      MOUS 1234 201812 5792_1.pdf
      MOUS 1234 201812 5792_2.pdf

      Note:

      Number each one according to the total of manual refunds.


       
      Form 3753 MOUS 1234 201812 3753.pdf
      MOUS 1234 201812 3753_1.pdf
      MOUS 1234 201812 3753_2.pdf

      Note:

      Number each one according to the total of manual refunds.

      Back-Up Documentation MOUS 1234 201712 Doc.pdf
      MOUS 1234 201812 5792 Doc_1.pdf
      MOUS 1234 201812 5792 Doc_2.pdf

      Note:

      Number each one according to the total manual refunds.

    16. There must be an open control on the module when the manual refund documentation is sent to the Accounting Function. The open control must indicate in the activity code the employee is monitoring the account for duplicate refund conditions.

      Example:

      "WT840" , "MONITOR" , "IDRSREFUND" .

      The category code will generally be "MISC" , but if the case is still being worked or monitored for other reasons, the category code "MISC" is not mandated.

      Reminder:

      If the manual refund document was rejected for any reason, the control base may have been closed. Verify that an open control is on the module before sending the manual refund to the Accounting Function. The open control action may be input by any employee if there is an open control indicating the monitoring of the account for duplicate refund conditions.

    17. The lead or designated individual will monitor the account using the IAT EMT/Case Monitoring Tool following the instructions found in IRM 21.4.4.6.1, Monitoring Manual Refunds, to ensure a duplicate refund condition has not occurred. For a listing of the issues the IAT EMT monitoring tool will identify, refer to the IAT Manual Refund Job Aid.

    18. Refer to Document 12990, Records Control Schedules (RCS) 29, Item 266 (3) for the disposition authorization of Form 5792, Request for IDRS Generated Refund (IGR). Form 5792 is a record and it must be handled according to the National Archives and Records Administration (NARA) authorized disposition. Records may only be destroyed in accordance with authorized instructions found in the IRS Records Control Schedules (RCS).

  7. Processing Form 3753, Manual Refund Posting Voucher:

    1. Prepare the manual refund document using the IAT Manual Refund Suite (CRS) tool. Refer to IRM 21.4.4.5.2, Preparation of Form 3753, Manual Refund Posting Voucher. Use of the IAT CRS tool is mandatory per IRM 21.2.2-2, Accounts Management Mandated IAT Tools.

    2. If a duplicate condition is found, the IAT Manual Refund tool will not complete the form. You must resolve the duplicate condition before the tool will allow the completion of the form.

    3. Forward the manual refund form to the technical lead or designated individual for review, according to the routing instructions for your site, (routing instructions will vary by site), and attach necessary documentation (refer to #8 below for a list of necessary documentation and the checklist in Exhibit 21.4.4-2, Manual Refund Checklists, and forward to the technical lead or designated individual for review.

    4. The technical lead or designated individual will review the manual refund form, the attached documentation, and, using the IAT Manual Refund Suite Tool, review information on IDRS. The technical lead or designated individual must confirm that a manual refund is required and verify the IRM reference requiring the manual refund. Utilization of the tool by the technical lead or designated individual in this manner will create an active monitoring file for the team. This file is automatically stored in the "C" drive of the technical lead or designated individual.

    5. The technical lead or designated individual will check each manual refund to ensure that an active monitoring control has been established in the EMT/Case Monitoring Tool for the team.

    6. The technical lead or designated individual will then send the manual refund documentation forward to the manager to be reviewed/digitally signed. Refer to IRM 3.17.79.3.5, Employees Authorized to Sign Requests for Refunds.

      Note:

      As of January 1, 2016, digital signatures are required on Form 3753 and Form 5792. See IRM 3.17.79.3.5(19)(b), Employees Authorized to Sign Requests for Refunds, for required authorized digital signature format on Form 3753.

    7. There must be an open control on the module when the manual refund documentation is sent to the Accounting Function. The open control must indicate in the activity code the employee is monitoring the account for duplicate refund conditions.

      Example:

      "WT840" , "MONITOR" , "IDRSREFUND" .


      The category code will generally be "MISC" , but if the case is still being worked or monitored for other reasons, the category code "MISC" is not mandated.

      Reminder:

      If the manual refund document was rejected for any reason, the control base may have been closed. Verify that an open control is on the module before sending the manual refund to the Accounting Function. The open control action may be input by any employee if as there is an open control indicating the monitoring of the account for duplicate refund conditions.

      Note:

      Starting June 1, 2018 with the Austin Accounting site, manual refunds and supporting documentation will be emailed to accounting. The email address can be found in Exhibit 21.4.4-3, Accounting Function - Manual Refund Team Contact Information. The exhibit also indicates the starting date for all other Accounting Functions. All other sites will continue as status quo until the appropriate starting time.

    8. When emailing manual refunds to the Accounting Function, the email will consist of two attachments. One attachment will be the Form 5792 or Form 3753 and the second attachment will be the back-up documentation. There can be no other documents attached to the Form 5792 attachment. Each document will be saved by the specific naming convention outlined in paragraph 6 above.

    9. The lead or designated individual will monitor the account using the IAT EMT/Case Monitoring Tool following the instructions found in IRM 21.4.4.6.1, Monitoring Manual Refunds, to ensure a duplicate refund condition has not occurred. For a listing of the issues the IAT EMT monitoring tool will identify, refer to the IAT Manual Refund Job Aid.

    10. Refer to Document 12990, Records Control Schedules (RCS) 29, Item 266 (3) for the disposition authorization of Form 3753, Manual Refund Posting Voucher. Form 3753 is a record and it must be handled according to the National Archives and Records Administration (NARA) authorized disposition. Records may only be destroyed in accordance with authorized instructions found in the IRS Records Control Schedules (RCS).

  8. The following information must be attached to the manual refund form:

    • Sufficient documentation to justify issuing the manual refund (for example: taxpayer correspondence, internal transcript, copy of Form 1040X, Form 1045, Form 4442, Form 8379, the injured spouse worksheet if applicable, Form 1310 (unless a Surviving spouse), Form 843, the taxpayer's hardship documentation or a signed statement from the Local Taxpayer Advocate (LTA) approving the taxpayer's hardship refund request, etc.)

      Note:

      The documentation attached to the manual refund should not be original documents. Original documents are to be maintained with the original case file. Refer to the CIS CSR User Guide for information on how to attach documents to a CIS case.

    • CC COMPA or Automated Computation Tool (ACT)/Decision Modeling Inc. (DMI) Report 490 (if interest was calculated)

    • CC ENMOD (only if a pending name or address change is indicated)

    • All other IDRS prints will no longer be attached to the manual refund form as the Accounting Function has access to IDRS and can verify the information.

  9. If the original return was coded with CCC 3, "U" coded return (Form 1040), which means that the original return was unprocessable due to no reply from a correspondence sent from the error resolution area, attach a copy of the completed REQ54 screen showing that a return processable date (RPD) was input with the adjustment. If a previous adjustment was input to the module that contained a RPD, then a copy of the REQ54 screen is not needed. If the RPD has been input, it will be reflected on CC IMFOLR/BMFOLR.

Preparation of Form 5792, IDRS Generated Refund

  1. Form 5792 is used with CC RFUND to request an IDRS refund. This form cannot be used to issue refunds of $10 Million or more. Use the latest revision of Form 5792. As of January 1, 2016, digital signatures are required on Form 5792. When a Form 5792 is submitted to the Accounting Function via scanned or paper forms, two complete copies of the form are required, along with one copy of the supporting documentation. The case file must be sent to the Accounting Function the same processing day CC RFUND is input.

    Note:

    When forwarding manual refund requests through email, only one copy of the form is required.

    Note:

    Accounting will reject the Form 5792 if the document contains any alterations such as white out, strike through or correction tape. Refer to IRM 21.4.4.6.1, Monitoring Manual Refunds, for controlling and monitoring requirements.

     

    Caution:

    Proper hold codes must be used when issuing a manual refund. See IRM 21.4.4.5 (4) and IRM 21.4.4.5 (5).

  2. It is imperative that the following entries on Form 5792, Section 1 are legible to validate CC RFUND with CC REFAP to post the TC 840:

    • Box 6: TC 840 Amount

    • Box 14: First Name Line

    • Box 18: Street Address or PO Number

    • Box 19: City

    See IRM 3.17.79.4.2, RFUND/REFAP Mismatch.

  3. The following are line by line instructions for completing Form 5792 Section I - Account Information (All fields are mandatory unless noted otherwise):

    • 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

      Exception:

      Period ending for MFT 52 is always 000000

    • 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

      Note:

      Consider previously assessed failure to file and failure to pay penalties, and debit interest that will be affected by the adjustment action. Any decrease in penalties or interest already paid must be included in the overpayment amount. In addition, unassessed accruals of penalty and/or interest may reduce the overpayment amount.

    • 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

      Note:

      If interest is paid, interest "from" and interest "to" dates are required. See IRM 20.2, Interest, for interest computation.

    • 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

    • 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

      Note:

      If the address on anyForm 5792 does not match the address on Master File, an explanation must be provided in the Remarks section of the form.

      Reminder:

      If there are special circumstances or discrepancies with the name or address on manual refund Form 5792, please include a brief justification in the Remarks section of the form to support name line and address (i.e. name line typo on supporting documentation or discrepancy with address)

      Caution:

      Valid characters for the first name line are A-Z, 0-9, -, &, and blank. Valid characters for the second name line are A-Z, 0-9, -, &, %, and blank. The valid characters for the address are A-Z, 0-9, -, /, and blank. For a further explanation of the valid characters accepted for CC RFUND and for an example of how to input a foreign address into CC RFUND, refer to IRM 2.4.20-4, Input Format, CC RFUND.


      Deceased Taxpayer Manual Refunds: For decedent accounts, DO NOT address the first name line to a deceased taxpayer. Use the name of the person claiming the refund as the payee for refunds issued on decedent accounts. Refer to IRM 21.6.6.4.22.2, Processing Decedent Account Refunds, to determine the proper documentation for claiming a refund on a decedent account. The deceased taxpayer's name is shown on the second name line. The "Decd" in the second name line should be entered after the given name of the deceased taxpayer on a joint account or after the surname of the taxpayer on an individual account.

      Example:

      Person claiming the refund is: 1st name line 2nd name line
      Surviving spouse Jane Doe John Decd and Jane Doe
      Court Appointed or Personal Representative Jim Jones (A TITLE IS NOT REQUIRED. IF A TITLE IS USED IT MUST MATCH THE COURT DOCUMENTATION) Peggy Jones Decd
      Claimant Shelly Smith Jack Doe Decd

      Note:

      If a taxpayer cannot cash a refund check with "decd" indicated on the check, after the refund has been returned, reissue a manual refund using the 1st name line only. Document the reason for the second refund in the remarks section of the manual refund.

    • 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. Accounting will need to verify the interest dates are correct and the credit is available for refund

      Note:

      If the RSED is expired, a notation must be included in the Remarks section to state the Statute issue has been reviewed and the credit is available for refund. Notations must be clear and can include “Timely filed, No RSED Issue” or “RSED allowable”. Before initiating the manual refund, credit availability must be determined.


      Field Assistance (FA) employees - In addition to the remarks indicated above, enter W&I:CARE:FA.

    • 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

    • 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

  4. The following are line by line instructions for completing Form 5792, Section II - Manual Refund Authority - The items listed below are mandatory:

    • Box 1c, Handbook Reference - The actual IRM reference for the type of case you are working must be used here. You can never use the IRM 21.4.4 as the reason why you are inputting a manual refund.

      Example:

      If you are working an Injured Spouse Claim and issuing a manual refund because the address is different on the form than master-file, you would use IRM 21.4.6.5.10.6.

    • 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 Supporting Documents Attached - For example taxpayer correspondence, internal transcript, copy of Form 1040X, Form 1045, Form 4442, Form 8379, Injured Spouse worksheet if applicable, Form 1310, Form 843, etc. (this list is not all-inclusive)

    • Box 7, Verify Refund Amount with Source Document Amount

    • Box 8, All items Above completed - Verify that all applicable items in Section I - Account Information, is completed

    • Box 11, Bypass Indicator - Confirm the BPI has been input on the adjustment if applicable

    • Box 13, Control Base Opened - If there is no control base the Accounting Function will reject the manual refund to the originator

    • Mark any other boxes in this section as applicable

  5. The following are the instructions for completing Form 5792, Section III - Interest Computation

    • The preparer must compute all interest for the TC 770 amount

    • Input the interest "From" and "To" dates(s) and the interest amount, or

    • Input "Original Interest" in Section I Box 20 - Remarks, if an original amount of interest will be issued, or

    • Attach a copy of the CC COMPA print or ACT/DMI Report 490 indicating the applicable interest computation

    Note:

    A CC COMPA print is not needed when reissuing a returned refund check that was correct when originally issued.

    Note:

    If multiple interest "From" and "To" dates are used, notate "See attached Compa" in the remarks.

    Note:

    Large dollar manual refunds of $1 million or more that contain credit interest, must be reviewed and approved by the Technical Unit. See IRM 21.4.4.6 (2), Other Manual Refund Requirements.

  6. The following are line by line Instructions for completing Form 5792, Section IV - Manual Refund Approval - The items listed below are mandatory:

    • 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 phone number of the initiator of the request (The telephone number must be an internal telephone number, not a toll-free number, in order for the accounting function to contact the generating area if necessary)

      Note:

      The employee inputting CC RFUND may or may not be the person requesting the manual refund.

    • 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. The Approving Official must digitally sign in block 4 using a “SEID” signature format on Form 5792. (The digital signature must include the name or e-mail and SEID of the approving official on the active Form 14031 - Section II on file.)

      Note:

      As of January 1, 2016, digital signatures are required on Form 3753 and Form 5792. See IRM 3.17.79.3.5 (19)(b), Employees Authorized to Sign Requests for Refunds, for digital signature requirements on Form 5792.

      Note:

      Form 5792, must be reviewed to verify the manual refund is appropriate, proper IDRS research was completed, and the form was completed accurately. The Approving Official's digital signature certifies to the Accounting Function the form was reviewed and is correct.

IDRS Generated Refund CC "RFUND"
  1. CC "RFUND" is used to generate the IDRS manual refund. This CC is valid for IMF, BMF, NMF, and Individual Retirement Account File (IRAF) accounts. It is limited to refunds from tax accounts and cannot be used for special Accounting Functions such as Excess Collections.

    Note:

    Those campus locations that no longer have an Accounting Function will input CC RFUND using CC CMODE to the campus indicated in Exhibit 21.4.4-3, Accounting Function - Manual Refund Team Contact Information. Refer to IRM 21.3.4.7.8.8.1 (2), IDRS Command Codes Used for Cash Payments, for an explanation of CC CMODE. When the RFUND is complete, remember to return to your home campus.

  2. The IDRS action is input from the information on the Form 5792. The Universal Location Code (ULC) (formerly District Office Code) is displayed as "-" on the RFUND screen. In most cases the RFUND command will generate the appropriate code. Do not overlay the "-" unless prompted to do so.

  3. CC "RFUND" allows input of refunds for International Accounts by all users. For ULC "66" , "97" or "98" , the IDRS user will be prompted to overlay with the "dump DO" code for their campus. The "dump DO" codes are: Atlanta - 59, Andover - 06, Austin - 74, Brookhaven - 22, Cincinnati - 31, Fresno - 94, Kansas City - 36, Memphis - 62, Ogden - 91 and Philadelphia - 52.

  4. The information from Form 5792, Section IV, Block 2a, must be entered in the RFUND field containing five "Rs" . This is the SEID of the originator of the Form 5792.

  5. The SEID of the Approving Official must be entered in the RFUND field containing five "Characters" .

  6. CC "RFUND" will open an IDRS control base if the literal "C" is overlaid with an "A" , "B" or "M" . If a control base other than your own already exists in a status other than B, you will receive an error message.

  7. The RFUND display will show pending address changes unless the address is a foreign address. In that case, the display will indicate a pending foreign address change, and you must research CC ENMOD for the correct address.

  8. For detailed information on input of CC "RFUND" , see IRM 2.4.20, Command Codes RFUND and REFAP.

Preparation of the Form 3753, Manual Refund Posting Voucher

  1. Form 3753 is designed for non-IDRS input. Use the latest revision of Form 3753. Systemic refunds can now be generated on IDRS (TC 846) for refunds under $100 million, unless a manual refund is required. When issuing a manual refund of $10 million or more, a Form 3753 must be used. It must also be used if a direct deposit is necessary. (Only TAS can request a direct deposit manual refund for hardship conditions.) This form will also be used for all manual refunds refunded from an account that is not on IDRS.

    Caution:

    Proper hold codes must be used when issuing a manual refund. See IRM 21.4.4.5 (4) and IRM 21.4.4.5 (5) for more information.

  2. Due to BFS (formerly FMS) limitations, a manual refund more than $99,999,999.99 requires two or more Forms 3753.

  3. As of January 1, 2016, digital signatures are required on Form 3753. When a Form 3753 is submitted to the Accounting Function via EEFax, scanned or paper forms, two complete copies of the form are required, along with one copy of the supporting documentation. Accounting will reject the Form 3753 if the document contains any alterations such as white out, strike through or correction tape. See IRM 3.17.79.4.1, Case Review and Command Code REFAP (Refund Approval), for additional reject reasons.

  4. For TAS cases issuing a manual refund due to a hardship, please refer to IRM 3.17.79.3.3, Issuing Hardship Refunds. Other requirements may be applicable.

  5. The following are line by line instructions for completing Form 3753, Section I - Account Information (All fields are mandatory unless noted otherwise):

    • 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

      Exception:

      MFT 52 is always 000000

    • 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

      Note:

      For decedent accounts, enter the deceased taxpayer's name and address as shown on master file. The information of the person claiming the refund will be entered in block 11.

      Note:

      If the address on anyForm 3753 does not match the address on Master File, an explanation must be provided in the Remarks section of the form.

      Reminder:

      If there are special circumstances or discrepancies with the name or address on manual refund Form 3753, please include a brief justification in the Remarks section of the form to support name line and address (i.e., Name line typo in supporting documentation or discrepancy with address)

    • Block 8, Form Number - Enter the return form number

    • Block 9, DLN of Return - Enter the controlling DLN on the module

    • 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 - If issuing a Direct Deposit to a bank, you must include the banks routing number, account number and whether it is being deposited into a checking or savings account. Otherwise, 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

      Note:

      For decedent accounts, do not address the first name line on the check to a deceased taxpayer. Use the name of the person claiming the refund as the payee for refunds issued on decedent accounts. Refer to IRM 21.6.6.4.22.2, Processing Decedent Account Refunds, to determine the proper documentation for claiming a refund on a decedent account. The deceased taxpayer's name should be entered as the second name line. The "Decd" in the second name line should be entered after the given name of the deceased taxpayer on a joint account or after the surname of the taxpayer on an individual account.

      Example:

      Person claiming the refund is: 1st name line 2nd name line
      Surviving spouse Jane Doe John Decd and Jane Doe
      Court Appointed or Personal Representative Jim Jones (A TITLE IS NOT REQUIRED. IF A TITLE IS USED IT MUST MATCH THE COURT DOCUMENTATION) Peggy Jones, Decd
      Claimant Shelly Smith Jack Black, Decd

      Note:

      If a taxpayer cannot cash a refund check with "decd" indicated on the check, after the refund has been returned, reissue a manual refund using the 1st name line only. Document the reason for the second refund in the remarks section of the manual refund.

    • 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

      Note:

      Consider previously assessed failure to file and failure to pay penalties, and debit interest that will be affected by the adjustment action. Any decrease in penalties or interest already paid must be included in the overpayment amount. In addition, unassessed accruals of penalty and/or interest may reduce the overpayment amount.

    • 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

  6. The following are line by line instructions for completing Form 3753, Section II - Manual Refund Authority (All fields are mandatory unless noted otherwise):

    • Box 1c, Handbook Reference - The actual IRM reference for the type of case you are working must be used here. You can never use the IRM 21.4.4 as the reason why you are inputting a manual refund.

      Example:

      If you are inputting a manual refund for a TENT/RINT case, you would use IRM 21.5.9.5.12.

    • Box 2, Evidence of Credit Condition - Check at least one box

    • Box 3, Interest - Check one box

    • The following boxes in the next section must be marked:
      All items above completed
      Control Base Opened
      IDRS and Master File researched for outstanding balance and TC 130
      Necessary supporting documents attached
      Enter a BPI

    • Mark any other boxes in this section as applicable

  7. The following are instructions for completing Form 3753, Section III - Interest Computation:

    • The preparer must compute all interest for the TC 770 amount

    • Attach a copy of the CC COMPA print or ACT/DMI Report 490 to the Form 3753

      Note:

      See IRM 21.4.4.6, Other Manual Refund Requirements, for requirements on interest computations on manual refunds of $1 million or more. Refer to IRM 20.2, Interest, for methods of computing interest.

  8. The following are instructions for completing Form 3753, Section IV - Other Remarks (All fields are mandatory):

    • Annotate reason for the refund in the remarks field. Be specific. Include all pertinent information Accounting will need to verify the interest dates are correct and the credit is available for refund.

      Note:

      If the RSED is expired, a notation must be included in the Remarks section to state the Statute issue has been reviewed and the credit is available for refund. Notations must be clear and can include “Timely filed, No RSED Issue” or “RSED allowable”. Before initiating the manual refund, credit availability must be determined.

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

  9. The following are instructions for completing Form 3753, Section V - Manual Refund Approval (All fields are mandatory):

    • Block 1 - The Approving Official must digitally sign using a “SEID” signature format on Form 3753. (The digital signature must include the name or email and SEID of the approving official on the active Form 14031 - Section II on file.) 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.

      Note:

      As of January 1, 2016, digital signatures are required on Form 3753 and Form 5792. See IRM 3.17.79.3.5 (19)(b), Employees Authorized to Sign Requests for Refunds, for digital signature requirements on Form 3753.

      Note:

      Form 3753 must be reviewed to verify the manual refund is appropriate, proper IDRS research was completed, and the form was completed accurately. The Approving Official's digital signature certifies to the Accounting Function the form was reviewed and is correct.

    • Blocks 2, a, 3, and 4 - Enter the name, SEID, date, and phone number of the originator of the request. (The telephone number must be an internal telephone number, not a toll-free number, in order for the accounting function to contact the generating area if necessary.)

  10. Accounting will input a history item, control base and a TC 971 AC 664, when the document is processed.

  11. Initiators of manual refunds are required to maintain an open IDRS control base until the TC 840 posts, which may take up to four weeks. See IRM 21.4.4.6.1, Monitoring Manual Refunds, for controlling and monitoring requirements.

  12. When preparing Form 3753 to issue a hardship refund, see IRM 21.4.6.5.11, Hardship Manual Refunds, and IRM 21.4.6.5.11.1, Offset Bypass Refund (OBR).

Other Manual Refund Requirements

  1. Any function initiating a manual refund for $1 million or more that contains credit interest, is required to perform an additional review (to be determined by that function) to verify the accuracy of the interest, and to identify and correct any errors.

  2. Manual refunds of $1 million or more, initiated by Accounts Management employees, and containing credit interest, are required to be reviewed by the Technical Unit. These procedures require the Form 3753 or Form 5792 to be forwarded to the Technical Unit for review. These requests must be received by 2:00 P.M. local time at the receiving campus to complete review. Requests received after 2:00 P.M. will be completed the following business day.

    1. For employees in sites that have a Technical Unit, the Technical Unit will verify the accuracy of the credit interest, identify and correct any errors and return the refund to the originator.

    2. For employees in sites that do not have a Technical Unit, fax Form 3753 or Form 5792, including a copy of the interest computation, to:

      For IMF modules:
      Philadelphia, W&I CAS:PAMC
      Attention: Adjustments P&A Staff
      EEFax Number: 866-434-7054

      For BMF modules:
      Ogden, W&I CAS:OAMC
      Attention: Technical Interest Team 203 Manager
      EEFax Number: 855-269-1647

    3. The Technical Team will verify the accuracy of the credit interest, identify and correct any errors and fax the approved Form 3753 or Form 5792 to the initiator the same day. Employees in these sites must attach a copy of the approved faxed Form 3753 or Form 5792 to be forwarded to Accounting. If any corrections were made, a new Form 3753 or Form 5792 will have to be completed.

    4. Each refund reviewed must have the "Interest Approved" signature and date. This signature can be placed at the bottom of the Form 5792/Form 3753 near Part one literal by inserting a text box if using a PDF electronic copy or they can be handwritten if forwarding paper copy. Accounting will reject any manual refund requested by Accounts Management more than $1 million that has not been reviewed by the Technical Unit.

    5. A copy or fax of any corrections to the interest computation will also be referred to the manager of the initiator.

  3. If you are preparing a manual refund for $50 million or more, contact the Campus Accounting Function using the information in Exhibit 21.4.4-3, Accounting Function - Manual Refund Team Contact Information, as soon as you know you will be requesting the refund.

    Note:

    Manual refunds may be delayed because of insufficient advance notification to Accounting / Treasury. See IRM 3.17.79.3.7, $50 Million and Over or $500 Million and Over Refund Reports to Treasury, for additional information.

  4. When issuing a manual refund to a person or address other than that shown on Master File (CC ENMOD or INOLE), input a TC 971 AC 037 using the CC RFUND input date as the Transaction Date and enter the social security number (SSN) or employer identification number (EIN) of the entity receiving the refund. When the SSN/EIN of a third party is needed, the third party can only be solicited for this information through written correspondence because privacy rights must be given with the solicitation. Since Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, includes the required Privacy Rights provisions, it can be used to request the SSN/EIN of a third party. Refer to IRM 21.4.6.5.10.6 (8), Issuing the Injured Spouse Refund, for TC 971 AC 037 instructions when working an Injured Spouse claim.

    Exception:

    A TC 971 AC 037 is not required when the refund is being issued to a surviving spouse, an executor, or an appointed administrator of a decedent account. The executor or administrator must have provided a copy of their appointment.

  5. When issuing a manual refund from an account without a TC 150, monitor the account and release the -X freeze when there are no expectations of a return being filed.

  6. In addition to explaining why a different entity is necessary on Forms 5792 / 3753, indicate where the supporting documentation can be found (e.g. injured spouse, now separated, attached to nnn-nn-nnnn, 200812, TC 290).

  7. When issuing a refund on a decedent account and a Form 1310 is required, ensure Part I is completed. Refer to IRM 3.11.3.10.3, Documentary Evidence, for procedures on identifying a correctly completed Form 1310.

    Exception:

    If the overpayment is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , do not request documentation.

  8. If an offset credit is being refunded, refer to IRM 21.4.6.4.1.1, Tax Offset Reversal, to determine when the offset must be reversed back to the original module instead of being refunded.

    1. If a reversal of offset credit is NOT required per IRM 21.4.6.4.1.1, Tax Offset Reversal, then notate in the remarks field of the Form 5792 or Form 3753 that a reversal of the TC 706 is not required.

    2. If a reversal of offset credit IS required per IRM 21.4.6.4.1.1, Tax Offset Reversal, input a TC 570 with the reversal transaction to prevent an UPC 198, re-offset, or refund that would create an erroneous refund condition. Refer to IRM 21.5.8.4.5, TC 570 and Bypass Indicator, for more information on TC 570 and UPC 198.

    Note:

    When a TC 570 is input with the credit reversal, a TC 571 with Posting Delay Code 1 may be needed on the originating account to release the freeze set by the TC 570. This will release the freeze allowing the computer to generate a systemic refund after the credit reversal posts.

    Note:

    If credit interest was allowed on the offset, the credit interest must also be reversed with TC 772.

  9. Joint Committee Cases per IRC 6405: employees must provide the supporting documentation from the Chief of Staff. See IRM 4.36.4, Joint Committee Review Team Procedures.

Monitoring Manual Refunds

  1. Anytime a manual refund is created within a team/group, the technical lead, employee, or a designated individual will monitor the account daily (weekly for BMF) using the EMT/Case Monitoring Tool to ensure a duplicate refund condition has not occurred. When a technical lead, employee, or a designated individual who performs the team/group monitoring is unavailable, management must ensure the monitoring is reassigned to a backup. Use of the EMT/Case Monitoring Tool is mandatory for documenting the monitoring process. If there are no open manual refunds within the team (i.e., there are no cases within the active EMT file), the technical lead, employee, or designated individual is not required to run the tool daily.

    Note:

    The requirement to monitor does not change if the EMT/Case Monitoring Tool is unavailable. If the EMT tool is unavailable, monitoring must be completed manually by researching CC TXMOD, CC IMFOL/BMFOL and CC ENMOD to verify there are no pending or posted transaction that may cause an erroneous refund.

    Exception:

    Manual refunds issued for Ultimate Vendor claims should not be included in monitoring manual refund procedures.

    Exception:

    Manual refunds issued for certain FICA claims should not be included in monitoring manual refund procedures, see the exception in IRM 21.4.4.2, What Is A Manual Refund?.

    Exception:

    Manual refunds issued by the Centralized Insolvency area are monitored using a different IAT tool and are not included in these monitoring manual refund procedures.


    During the monitoring process, the account should be reviewed thoroughly to prevent erroneous refunds:

    If Then
    A TC 846 or a subsequent TC 840 appears after initiating the manual refund due to an input error and a duplicate erroneous refund situation is created For BMF Accounts:
    • Contact the area that input the adjustment and request that the adjustment be deleted (DQ) through CC RVIEW or CC TERUP input), or

    • Input CC NOREF to stop the refund (TC 846). Refer to IRM 21.4.1.5.10, Refund Intercept CC NOREF with Definer "P" , and IRM 21.4.1.5.11, IRS Holds Automated Listing (HAL).

    For IMF Accounts:
    • Follow Erroneous Refund Procedures in IRM 21.4.5, Erroneous Refunds.

    A pending credit transfer without a TC 570 For BMF Accounts:
    • Contact the area that input the credit transfer and request that the credit transfer be deleted through CC RVIEW or CC TERUP input, or

    • Input CC NOREF to stop the refund (TC 846). Refer to IRM 21.4.1.5.10, Refund Intercept CC NOREF with Definer "P" , and IRM 21.4.1.5.11, IRS Holds Automated Listing (HAL).

    For IMF Accounts:
    • Follow Erroneous Refund Procedures in IRM 21.4.5, Erroneous Refunds.

    Unable to stop the refund, Contact the taxpayer to recover the duplicate refund. See IRM 21.4.5, Erroneous Refunds, for erroneous refund procedures.
    1. When the Accounting Function processes the Form 3753, Manual Refund Posting Voucher, they input a history item, a control base, and TC 971 AC 664 on the account.

    2. If a TC 971 AC 664 is on the account and a TC 840 is showing as rejected (RJ), unpostable (UNP), or resequencing, DO NOT prepare another manual refund. The refund has been issued.

  2. After the EMT tool recognizes the posting of the TC 840, the posting of an adjustment action if applicable, and has monitored the account for the posting of a TC 841 for two cycles (CC NOREFP), the following actions will be taken:

    1. The EMT/Case Monitoring Tool will remove the record from the active monitoring file and will place it in an archive file located on the technical lead's, employee's, or designated individual's "C" drive. The tool will notate "No E/R" when the file is archived indicating no erroneous refund was identified. This file is automatically maintained by the IAT EMT for 90 days.

      Note:

      If the TC 840 has posted but the adjustment transaction associated with the manual refund is still pending, the EMT will notate "adj pending" in EMT and continue monitoring for the adjustment to post. The EMT tool will not move the record from the active monitoring file to the archive file until the adjustment has posted.

      Caution:

      If a record does not get removed from the active file and placed in the archive file, it may be due to incorrect information loaded into the tool, e.g., refund amount or refund date. Once the information is correct on the EMT tool the case record will move to the archive file.

    2. Notate in IDRS if an erroneous refund was issued/identified and follow the erroneous refund procedures found in IRM 21.4.5, Erroneous Refunds. A new control base assigned to an individual may be needed.

      Note:

      If a duplicate refund was issued, a Form 14165, Erroneous TC 840 / 846 Report, must be completed and sent to Accounting, see IRM 21.4.5.5.6.2, Form 14165, Erroneous TC 840/846 Report.

    3. Once the record has been removed from the active file and placed in the archive file, close the control base with control activity "840POSTED" , or "TC840PSTD" , or any activity that indicates the account was monitored to ensure a duplicate refund condition did not occur. The control must stay in monitoring status until the case archives from EMT.

  3. The technical leads, employees, or designated individuals will save the EMT active case monitoring file each day (only when there are open manual refunds to review) after they have performed their required reviews and exported the file. The saved EMT active case monitoring file will be shared with the reviewing official (generally the team manager or designated reviewer) as well as the designated backup reviewer each day. The EMT archive case monitoring file must be shared with the reviewing official and backup reviewer, once a week This action will ensure that the case monitoring files are available for review and can be assigned to the backup reviewer if the technical lead, employee, or designated reviewer is unavailable to perform the review. If the files are shared through e-mail, encrypted secure e-mail is required.

    Note:

    Refer to the IAT website EMT Job Aid Section 5.1, Exporting Cases, for step-by-step instructions on saving and emailing the file to the reviewing official and designated backup reviewer.

  4. Managerial review of the manual refund monitoring and documentation is required to verify that the EMT tool was run daily. Managers are to complete all actions below:

    Note:

    The person conducting managerial review cannot be the same person who performed the monitoring actions indicated above.

    1. On a weekly basis, verify that the technical lead or designated individual has completed the daily monitoring of manual refunds by loading the EMT active case file into the EMT tool. Refer to the Managerial Review of Manual Refunds Job Aid for instructions on accessing the required information to verify the monitoring was completed. Review the history area of as many cases as needed to verify that the tool was run daily basis (the history area will indicate each day the tool was run and the SEID of the person who performed the monitoring). Follow the same procedures with the EMT archive case file selecting as many cases as needed of the most recent cases moved to the archive file to verify the daily monitoring was completed.

      Note:

      Refer to the IAT website EMT Tool Job Aid Section 5.2, Loading Cases, for step by step instructions.

    2. On a weekly basis, notate on the Form 14696, Manager's Monitoring Confirmation Log, whether the monitoring of manual refunds by the technical lead, employees, or designated individual was performed. Check the "Yes" box if the review was performed. Check the "No" box if the review was not performed and provide an explanation in the notes column along with the corrective action taken. If a review was not required provide an explanation in the notes column. Digitally sign the Form 14696.

    3. The Form 14696 must be updated and digitally signed no later than one week following the week being reviewed.

    4. Keep the Form 14696, Manager's Monitoring Confirmation Log, for a period of 90 days. It is up to the individual manager whether the confirmation log is kept electronically or in a print form for review by upper management or outside auditors (e.g., GAO, TIGTA).

      Note:

      Managers can save the Form 14696, Manager's Monitoring Confirmation Log, by individual quarters to minimize the size of the log file. To save the log, print the pages for the quarter as an Adobe PDF file and save.

      The EMT will store the monitoring for a period of 90 days.

Other Manual Refund Programs

  1. The following sections provide information on programs which may not be readily available in other IRM chapters. Programs discussed here are Credit Card Chargebacks, and Photocopy Fee Refunds.

Photocopy Fee Refunds

  1. When a photocopy fee refund is returned to the Regional Finance Center (RFC) by the postal service as undeliverable, the RFC returns a cancellation credit for the check to the appropriate campus on SF 1098. A copy of the SF 1098, is sent to the Return and Income Verification Services (RAIVS) Unit. See IRM 3.5.20.5.1.12.3, Returned Photocopy Reimbursement, for further information.

  2. If a taxpayer returns a photocopy refund check, process as follows:

    1. Send the taxpayer a "C" letter acknowledging receipt of the check.

    2. If the check is less than one year old, send to the RFC for cancellation, annotate on the Form 3210, Document Transmittal, to redeposit to "20X0903 Account" .

    3. If the check is one year old or more, stamp the check "non-negotiable" and leave it in the case file.

    4. Forward case file to the RAIVS Unit.

    5. When the credit is returned on SF 1098, a copy of the listing will be forwarded to the RAIVS unit for processing.

  3. If the taxpayer claims non-receipt of a photocopy refund, see IRM 3.5.20.5.1.12.3, Returned Photocopy Reimbursement.

Credit Card Chargebacks

  1. Credit card payments are accepted through private industry credit card processors (also known as service providers). The credit card processor provides IRS the necessary payment information to update the taxpayer's Master File account. Accepted credit card payment processors are:

    • Official Payments

    • Link2Gov Corporation

    • WorldPay US, Inc.

    • FileYourTaxes.com

  2. If the payment is in error or the taxpayer did not authorize or intend the payment to be sent to the IRS, the payment processor can request a refund. ALL claims for credit card chargebacks are worked ONLY in the Ogden Accounts Management Campus, Taxpayer Relations Department.

  3. Treasury Regulation 301.6311-2(d)(2), makes returns of funds, or chargebacks, available for errors such as the following (this is not an all-inclusive listing):

    • 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

  4. Credit card chargebacks are only authorized for the entire amount of the payment. Partial credit card chargebacks are not permitted.

  5. When a taxpayer submits a request for a Credit Card Chargeback, the credit card processor reimburses the taxpayer in advance. The processor then submits a Credit Card Chargeback request to the IRS for reimbursement of funds.

  6. Credit card processors sends an additional type of Credit Card Chargeback known as a Reversal. On Reversal Chargebacks, the taxpayer has not received their credit back from the processor in advance. Therefore, this type of Credit Card Chargeback can be cancelled with the credit card processors if the funds have already refunded to the taxpayer.

How Is A Chargeback Initiated?
  1. If the taxpayer contacts the IRS to initiate a request for a credit card chargeback, refer the taxpayer to the credit card issuer's customer service number on the back of the card or on the billing statement. Taxpayers can also visit the Electronic Payment Options Home Page on IRS.gov for service provider information. Taxpayers should contact these companies to report problems such as unauthorized charges or concerns regarding payment errors not related to the tax liability. Generally, credit card payments cannot be cancelled. See IRM 21.2.1.48.3, Payment by Credit Card or Debit Card (General), for additional information regarding credit card payments.

    Note:

    If the taxpayer contacts the credit card processors directly regarding a payment error, the payment processor will initiate a payment reversal. See IRM 21.4.4.7.2.2 (6), How Is A Chargeback Request Processed?, for further information on a payment reversal.

  2. The credit card company must submit the claim within 150 days from date of payment. The request must contain the signature of one or more company authorized employees. If the payment is over 150 days old, the Lead Examiner must contact Headquarters for approval.

  3. The following procedures outlined in this section and IRM 21.4.4.7.2.2, How Is A Chargeback Request Processed?, are used exclusively by employees in the Ogden Accounts Management Campus, Taxpayer Relations Department, when working credit card chargeback claims submitted by credit card companies.

  4. Contact information for the credit card companies can be found on the SERP home page under the "Who/Where" tab under Credit Card Chargeback Contacts.

  5. The company must submit the following required documentation with the form, Exhibit 21.4.4-1, Chargeback Request Form, no later than 5 business days from receipt of the taxpayer request:

    • Copy of the dispute letter from the credit card holder or letter from credit card issuer describing the problem

    • Date the company received the dispute letter

    • Date sent to Internal Revenue Service

    • An affidavit indicating whether this is a chargeback or a reversal request

    • Card holder's name and address

    • Credit card number

    • Date of payment

    • Amount of payment

    • Credit card payment confirmation number

    • SSN or EIN of the account

    • History of company action taken to prove the taxpayer's dispute

    • Optional Form 8302, Direct Deposit of Tax Refund of $1 Million or More, for a refund of $100 million or more

  6. IRS employees may provide only the minimum return information necessary to resolve credit card payment errors. IRC 6103 (k)(9) provides that the Service may disclose return and return information to financial institutions and others to the extent the Service deems necessary for the administration of Section 6311 and in the case of credit card transactions, as provided by written procedures endorsed by the Secretary; see Treas. Reg. 301.6311-2(g)(1)(i) regarding the resolution of errors. This exception to the general confidentiality accorded to returns and return information does not require a Power of Attorney or other written consent of the taxpayer. Example: The Service may disclose whether or not our records show the posting of a credit card payment to a tax account, if that information was the minimum necessary to resolve the issue.

How Is A Chargeback Request Processed?
  1. The basic research requirements within IRM 21.4.4.4, What Research Is Required?, do not apply to chargeback cases. Once the company provides all the necessary verification, research the identified account for the erroneous payment. To identify a credit card payment on the account, the common transactions are:

    • TC 640, Advanced payment of determined deficiency, Form 1040

    • TC 660, 1040 Estimated Tax payment

    • TC 670, Subsequent payment Form 1040, Trust Fund Recovery Penalty (MFT 55), Form 940, Form 941, and Form 944

    • TC 670 or TC 640, Payment with Extension to File, Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return

  2. Electronic payments will contain an EFT-Trace number. If the second position of the EFT-Trace number is a "6" , the payment was a credit card payment. Bulk Provider Number positions 8-9 identify which credit card processor to use. For more information, see IRM 3.17.277.5.3, EFT Number.

  3. Control the case when received. Use a unique case control numbering system. Associate the control number with source documentation (e.g. Form 3753, Form 2424, Form 3210, etc.). For the processing time frames of these cases, follow the guidelines in IRM 21.5.1, General Adjustments, and IRM 21.5.2, Adjustment Guidelines. The case will age in 45 days.

  4. Honor the request for the chargeback even if the payment is no longer available on the taxpayer's account.

  5. If the unauthorized or unintended payment is still on the taxpayer's account take the following actions:

    1. If payment will refund or offset, input a TC 570 on the account where the erroneous payment resides until the case can be resolved

    2. Prepare Form 2424, Account Adjustment Voucher, to correct the account

    3. Debit the taxpayer's account with the corresponding TC of the payment

    4. Credit Account 6910 with the TC of the payment

    5. Use date of the payment as the transaction date for both the debit and credit

    6. Notate "chargeback for credit card payment" in the comments area

  6. If the taxpayer received a refund due to the unauthorized credit card overpayment on the account, follow IRM 21.4.5.6.1, Account Actions for Category D Erroneous Refunds. If the refund is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , or if a Z freeze exists on the account, refer the case to the Criminal Investigation Scheme Development Center using normal referral procedures. The Criminal Investigation Scheme Development Center will compare the case information with the deconfliction/scheme development process information to determine if the case should be included in a current scheme or is part of an ongoing case.

    Exception:

    If the Credit Card Chargeback request is a Reversal Chargeback from the credit card processors, there is no need to complete erroneous refund procedures. Cancel the request with the credit card processors. See IRM 21.4.4.7.2 (6), Credit Card Chargebacks.

  7. If the money is offset to another account, complete the credit transfer back to the original account module, and adjust the account as outlined above.

  8. To refund the payment to the card processor, complete Form 3753 as follows:

    Note:

    One Form 3753 may be used to refund multiple payments to each credit card company.

    1. Section l, Block 1, enter the company TIN

    2. Block 7, enter complete name and address of company

    3. Block 11, enter "same as Block 7" and include Routing Transit Number and Deposit Account Number (DAN)

    4. Block 12a, enter 20X1807 as the symbol and 12b, enter the total of all chargeback amounts processed

    5. Block 14, enter the Universal Location Code (formerly the District Office code). See Document 6209, Section 8C. 10, for a listing of ULCs.

    6. Section ll, Block 1, check "other" and notate "Chargeback, IRM 21.4.4"

    7. Block 2, check "other" and notate "credit card chargeback"

    8. Block 3, check "not allowable"

    9. Check all blocks as appropriate

    10. Section lII, block out entire section. It is not applicable

    11. Section IV, enter ACH deposit and credit card company account number

    12. Section V, complete all blocks

    13. Attach adding machine tape showing total dollar amount from the Forms 2424. This amount should match Block 12b.

  9. Prepare Form 3210, Document Transmittal, as follows:

    1. In the remarks block enter company name and TIN and note "Chargeback of credit card payment"

    2. In the quantity block enter the document count

    3. In the "code" or "type" block enter 3753 in the first block only

    4. Enter each case separately using TIN and money amounts for each individual case

    5. Total amount for the Form 3210 and enter the amount in the Remarks box at the top of the document. This amount should match Block 12b of Form 3753.

    6. Enter complete information in the from box

    7. Releasing Official must sign the Form 3210

  10. Route or hand carry the chargeback case to the Manual Refund Function. Ensure the case is complete and all requirements are fulfilled.

  11. If any of the required documentation is missing in the request from the card processor, call or write the credit card company requesting the missing information. See IRM 21.4.4.7.2.1, How Is A Chargeback Initiated?

    1. Request the information be supplied within 10 calendar days

    2. Allow 15 calendar days for response. If no response within 15 calendar days, follow-up with a second request to the company

    3. Allow another 15 calendar days for response to second request

    4. If no response to the second request, do not honor the chargeback request

    5. Advise company of the Service's denial and the reason(s) for the denial

    6. Do not issue a Claim Disallowance Letter

    7. Secure managerial approval and close the case

Chargeback Request Form

CHARGEBACK FOR UNAUTHORIZED OR ERRONEOUS CREDIT CARD PAYMENT
Copy of the dispute letter attached: ____Yes ____No
(Dispute letter must contain the name and address of the cardholder)
Date of the dispute letter:
Date received:
Date sent to Internal Revenue Service:
PAYMENT INFORMATION
Date of the payment:
Amount of the payment:
Credit Card Number used in the transaction:
Credit Card Confirmation Number:
Social Security Number:
(payment was applied )
History/Research taken to substantiate the claim:

Under penalties of perjury, I declare that I have examined this form and accompanying statements, and to the best of my knowledge and belief, they are true, correct, and accurately represent the amount of Chargeback, caused by either erroneous or unauthorized use of the credit card listed on this form and applied to the identified taxpayer's account.
SIGNATURE OF COMPANY OFFICIAL:_____________________________________
DATE: ______________________________________
Title:
ELECTRONIC FUNDS TRANSFER (EFT) REPAYMENT REQUEST
EFT Requested: ____Yes ____No
If yes is checked, complete the bank account information:
Routing and Transit Number:
Bank Account Number:
Check Attachments:
Dispute letter (Required)
Form 8302, Electronic Deposit of Tax Refund of $1 Million or More
(Optional only required when the chargeback is for $1 million or more.)
Other, Please identify

Manual Refund Checklists

Thorough research is required on all manual refunds prior to issuance.

  1. The table below summarizes the basic research required for all manual refunds (those issued on Form 5792, Request for IDRS Generated Refund (IGR), and Form 3753, Manual Refund Posting Voucher):

    IDRS Research Required on All Manual Refunds.
    Verify:
    • TIN (SSN/EIN)

    • MFT and Tax Period

    • Payee name and address

    • Debt indicators (TOP offset), XREF TINs, TC 130 Indicator


    The following information must be attached to the manual refund form:
    • Sufficient documentation to justify issuing the manual refund (for example: taxpayer correspondence, internal transcript, copy of Form 1040X, Form 1045, Form 4442, Form 8379 or the injured spouse worksheet if applicable, Form 1310, Form 843, the taxpayer's hardship documentation or a signed statement from the Local Taxpayer Advocate (LTA) approving the taxpayer's hardship refund request, etc.)

    • CC COMPA or Automated Computation Tool (ACT)/Decision Modeling Inc. (DMI) Report 490 (if interest was calculated)

    • CC ENMOD (only if a pending name or address change is indicated)

    • All other IDRS prints will no longer be attached to the manual refund form as the Accounting Function has access to IDRS and can verify the information.

    • Input TC 971 AC 037 as applicable

      Note:

      A manual refund cannot be issued to a POA

    • Verify RSED open/expired

    • Research freeze codes

    • Review for any pending TCs that would release a TC 570, freeze codes, or the K- freeze set by a HC 1, 2, or 4.

    Verify outstanding balances (OBLs); research all related accounts (IMF, BMF, NMF) for OBLs using the following CCs:
    • CC SUMRY

    • CC TXMOD

    • CC IMFOLI/CC BMFOLI

    • CC IMFOLT/CC BMFOLT

    Research CC TXMOD for TC 971 AC 664, which indicates a manual refund has been scheduled/issued by the Accounting Function using Form 3753, Manual Refund Posting Voucher.
    Review/verify "O" (letter O) coded returns - See Document 6209, IMF Computer Condition Codes. "O" code identifies a pre-settlement manual refund was paid.
    Attach offset bypass refund (OBR) or hardship verification, if applicable.
    Research CC FFINQ - Requests IMF from the Fact of Filing information file.
    Review manual refunds over $1 Million - Technical unit is required to review credit interest.
    Resolve other open controls and receive approval from other functions (if applicable) to process the manual refund.
    Input/review for TC 291, TC 295, TC 299, TC 766 with a HC 1, 2, or 4. Input TC 570 as applicable.
  2. A review of the sections of Form 5792, Request for IDRS Generated Refund (IGR) is shown below. See IRM 21.4.4.5.1, Preparation of Form 5792, IDRS Generated Refund, for additional information.

    Note:

    The use of the IAT Manual Refund Tool is mandatory for preparation of manual refund forms and CC RFUNDR input per IRM 21.2.2-2, Accounts Management Mandated IAT Tools.

    Form 5792 Checklist
    Verify the following information in Section I (Account information) of the Form 5792:
    • Box 6, TC 840 amount (math verify that box 7 + box 8 = box 6)

    • Box 9, Line Number (see IRM 2.4.20, Command Codes RFUND and REFAP)

    • Box 13, Blocking Series (as applicable)

    • Box 14, First Name Line

    • Box 18, Street address or P.O. number

    • Box 19, City, State, and Zip code

    • Box 20, Remarks (to explain the reason for the manual refund)

      Note:

      If the RSED is expired, a notation must be included in the Remarks section to state the Statute issue has been reviewed and the credit is available for refund. Notations must be clear and can include “Timely filed, No RSED Issue” or “RSED allowable”. Before initiating the manual refund you must determine the credit availability.

    • Box 22, DLN of return

    Verify the following information in Section II (Manual Refund Authority) of the Form 5792:
    • Box 1, c, Handbook Reference - Input the specific IRM that confirms the reason for the manual refund. IRM 21.4.4 cannot be used as the IRM reference for this box.

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

    • Box 4, Transcript of debit accounts attached (ONLY if box is checked)

    • Box 5, Evidence of Credit Condition (mark appropriate box if applicable)

    • Box 6, Necessary supporting documents attached - For example, taxpayer correspondence, internal transcript, copy of Form 1040X, Form 1045, Form 4442, Form 8379, injured spouse worksheet, Form 1310, Form 843, etc. (this list is not all- inclusive)

    • Box 7, Verify refund amount with source document amount

    • Box 8, All items above completed - Verify that all applicable items in Section I - Account Information are completed

    • Box 11, By Pass Indicator (BPI )- Confirm the BPI has been input on the adjustment if applicable. See IRM 21.4.6, Refund Offset

    • Box 13, Control Base Opened - If there is no control base, the Accounting Function will reject the manual refund to the originator

    Verify the following information in Section III (Interest Computation) of the Form 5792:
    • Input the interest "From" and "To" date(s) and the interest amount, or

    • Input "Original Interest" in Section I Box 20 - "Remarks" if an original amount of interest will be issued or

    • Attach a COMPA print or ACT/DMI Report 490 indicating the applicable interest computation

    Verify the following information in Section IV (Manual Refund Approval) of the Form 5792:
    • Box 1, Number of the employee inputting REFUND via IDRS - Must match the information shown in IDRS or the manual refund will be rejected

    • Box 2, Request prepared by (Name) -

    • Box 2a, SEID - Must match the SEID shown in IDRS or the manual refund will be rejected

    • Box 3, Phone number - Must be a valid phone number for the area. Cannot be a 1-800 number

    • Box 4, Digital Signature of approving official - A “SEID” digital signature format must be used on Form 5792. (The digital signature must include the name or e-mail and SEID of the approving official on the active Form 14031 - Section II on file.)

       

      Reminder:

      See IRM 3.17.79.3.5, Employees Authorized to Sign Requests for Refunds, for required authorized digital signature format on Form 5792.

  3. A review of the sections of Form 3753, Manual Refund Posting Voucher is shown below. See IRM 21.4.4.5.2, Preparation of the Form 3753, Manual Refund Posting Voucher, for additional information.

    Note:

    The use of the IAT Manual Refund Tool is mandatory for preparation of manual refund forms per IRM 21.2.2-2, Accounts Management Mandated IAT Tools.

    Form 3753 Checklist
    Verify the following information in Section I (Account Information) of the Form 3753:
    • Box 7, Name and address

    • Box 9, DLN of return

    • Box 10b, TC 840 amount (math verify that box 13 + box 10d = box 10b)

    • Box 11, Make check payable to - If the payee is other than the taxpayer or if the refund is being issued to a different address

    • Box 14, Universal Location Code (ULC)

    • Box 15, Line number (see IRM 2.4.20, Command Codes RFUND and REFAP)

    Verify the following information in Section II (Manual Refund Authority) of the Form 3753:
    • Box 1c, Handbook reference - Input the specific IRM reference that confirms the reason for the manual refund. IRM 21.4.4 cannot be used as the IRM reference for this box.

    • Box 2, Evidence of credit condition (mark appropriate box)

    • Box 3, Interest (mark appropriate box)


    Verify the following information in the open section of Section II:
    • All items above completed - Verify that all applicable items in Section I - Account Information are completed

    • Control base opened - If there is no control base, the accounting function will reject the manual refund to the originator

    • IDRS and Master File researched for outstanding balances and TC 130

    • Transcript of debit accounts attached

    • Necessary supporting documents attached - For example: taxpayer correspondence, internal transcript, copy of Form 1040X, Form 1045, Form 4442, Form 8379, injured spouse worksheet, Form 1310, Form 843, etc. (this list is not all-inclusive)

    • Verify refund amount with source document amount

    • By Pass Indicator - Confirm the BPI has been input on the adjustment if applicable. See IRM 21.4.6, Refund Offset

    Verify the following information in Section III (Interest Computation) of the Form 3753:
    • Input the interest "From" and "To" date(s) and the interest amount

    Verify the following information in Section IV (Other Remarks) of the Form 3753:
    • Remarks (to explain the reason for the manual refund)

      Note:

      If the RSED is expired, a notation must be included in the Remarks section to state the Statute issue has been reviewed and the credit is available for refund. Notations must be clear and can include “Timely filed, No RSED Issue” or “RSED allowable”. Before initiating the manual refund you must determine the credit availability.

    • Initiating BOD. (mark appropriate box)

    Verify the following information in Section V (Manual Refund Approval) of the Form 3753:
    • Box 1, Digital Signature of approving official - A “SEID” digital signature format must be used on Form 3753. (The digital signature must include the name or e-mail and SEID of the approving official on the active Form 14031 - Section II on file.)

      Reminder:

      See IRM 3.17.79.3.5, Employees Authorized to Sign Requests for Refunds, for required authorized digital signature format on Form 3753.

    • Box 2, Name of originator -

    • Box a, SEID

    • Box 3, Date

    • Box 4, Phone Number - Must be a valid phone number for the area. Cannot be a 1-800 number

Accounting Function - Manual Refund Team Contact Information

Manual Refund Team Contact Information
Austin Contact Information:
Austin Submission Processing Center
Manual Refund Function (effective June 1, 2018)
  • 3651 S IH HWY 35
    M/S 6263
    Austin, TX 78741

  • T# 737-800-5026

  • EMAIL: *W&I SP Manual Refunds Austin

Brookhaven, Cincinnati, and Memphis Contact Information:
Cincinnati Submission Processing Center
Manual Refund Function (effective August 1, 2018)
  • 201 W Rivercenter Blvd.
    M/S 2107
    Covington, KY 41011

  • T# 859-320-6099

  • EMAIL: *W&I SP Manual Refunds Cincinnati

  • EEFax: 877-563-6425

  • Fax: 859-669-3666

Andover and Fresno Contact information:
Fresno Submission Processing Center
Payment Tracer/Manual Refund/Erroneous Refund Team (effective September 1, 2018)
  • 5045 E Butler Ave.
    M/S 37103
    Fresno, CA 93727

  • T# 559-454-6194

  • Email: *W&I SP Manual Refunds Fresno

  • EEFax: 855-275-7807

  • Fax: 559-454-6317

Atlanta and Kansas City Contact Information:
Kansas City Submission Processing Center
Manual Refund Function (effective October 1, 2018)
  • 333 W. Pershing Road
    M/S P-6, 6250
    Kansas City, MO 64108

  • T# 816-499-5890

  • Email: *W&I SP Manual Refunds Kansas City

  • EEFax: 877-929-2351

Ogden and Philadelphia Contact Information:
Ogden Submission Processing Center
Manual Refund Function (effective November 1, 2018)
  • 1973 N. Rulon White Blvd.

  • P.O. Box 9941
    M/S 6250
    Ogden, UT 84409

  • T# 801-620-7373

  • Email: *W&I SP Manual Refunds Ogden

  • EEFax: 855-297-1028