- 4.4.19 Manual Refunds
- 126.96.36.199 Introduction
- 188.8.131.52 Criteria For Issuance of Manual Refunds
- 184.108.40.206 Preliminary Research
- 220.127.116.11 Non-Master File Research
- 18.104.22.168 Research Bureau of the Fiscal Service (BFS) Non-Tax Debts
- 22.214.171.124 Offset Bypass Refunds (OBRs)
- 126.96.36.199 Approval From Other Functions
- 188.8.131.52 Manual Refund Forms
- 184.108.40.206 Manual Refund Review and Authorization Appointment
- 220.127.116.11 Preparation of Form 5344 and Form 5403
- 18.104.22.168 Routing Manual Refund Form to Campus Accounting Function
- 22.214.171.124 Monitoring Manual Refunds
- 126.96.36.199.1 Refund Issued
- Exhibit 4.4.19-1 Form 3753 Manual Refund Posting Voucher
- Exhibit 4.4.19-2 Form 5792 Request for IDRS Generated Refund (IGR)
Part 4. Examining Process
Chapter 4. AIMS Procedures and Processing Instructions
Section 19. Manual Refunds
August 18, 2016
(1) This transmits revised IRM 4.4.19, AIMS Procedures and Processing Instructions, Manual Refunds.
(1) This IRM section has been rewritten to update titles and functional names that were changed due to restructuring.
(2) IRM 188.8.131.52 was updated with current criteria for issuing a manual refund.
(3) IRM 184.108.40.206 was updated to add additional preliminary research steps.
(4) IRM 220.127.116.11 added research information for Non-Master File.
(5) IRM 18.104.22.168 was renamed and updated to add current research information and IRM references. Information was added to address the need to research the possibility of any debts owed to other than IRS which must be considered before issuing the manual refund.
(6) IRM 22.214.171.124 was updated to add information pertaining to Offset Bypass Refunds (OBRs) and mandatory requirement for digitally signing Manual Refund forms.
(7) IRM 126.96.36.199 was renamed and updated to place research information together in this IRM.
(8) IRM 188.8.131.52 was renamed to place Manual Refund form information and preparation instructions ahead of Manual Refund review and follow up procedures. Information was added to include mandatory use of IAT Tools for preparing Manual Refund.
(9) IRM 184.108.40.206.1 Form 3753, Manual Refund Posting Voucher, preparation of form information was added.
(10) IRM 220.127.116.11.2 Form 5792, Request for IDRS Generated Refund (ICR), preparation of form information was added.
(11) IRM 18.104.22.168 was renamed Manual Refund Review and Authorization Appointment and updated to provide instruction for mandatory digital signing of the manual refund forms.
(12) IRM 22.214.171.124 was renamed Preparation of Form 5344, Examination Closing Record and Form 5403, Appeals Closing Record.
(13) IRM 126.96.36.199 was renamed and updated with information for Routing Manual Refund Form to Campus Accounting Function.
(14) IRM 188.8.131.52 was renamed and updated with information for Monitoring Manual Refunds.
(15) IRM 184.108.40.206.1 was renamed Refund Issued.
(16) Exhibits 4.4.19-1 Instructions for completion of Manual Refund Form 3753 updated to coincide with the latest form revision.
(17) Exhibit 4.4.19-2 was renamed Form 5792, Request for IDRS Generated Refund (IGR) and updated to coincide with the latest form revision.
Peter C. Wade
Director, Technology Solutions
Small Business/Self-Employed Division
This IRM is for Examination employees who will be issuing manual refunds. A manual refund, transaction code (TC 840), is a refund which 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. A manual refund should be a last resort and continually monitored on the Integrated Data Retrieval System (IDRS), due to the potential for erroneous or duplicate refunds.
See IRM 21.4.4, Refund Inquiries, Manual Refunds for more information on manual refunds.
Following are some circumstances that may warrant the issuance of a manual refund (this list is not all inclusive): See IRM 220.127.116.11, Why Would A Manual Refund Be Needed?
Dual Status Returns - See IRM 18.104.22.168.13, Non-Resident Alien and Dual Status Refunds (Austin Only District Office or DO 97 and 98.
Civil Cases where a court decision has resulted in a refund to the taxpayer, are to be processed as normal on the appropriate voucher. The documents reflecting the court decision will be used as the authority for requesting the refund.
The refund check is to be issued in a name or address other than the taxpayer, but is not a permanent change.
Hardship - Those refunds, required based on a hardship, where the taxpayer needs the refund in less than ten days.
Any refund of $100 million or more must be issued as a manual refund. Systemic refunds can be generated on IDRS (TC 846) for refunds under $100 million, unless a manual refund is required for another reason.
Congressional Inquiries, concerning processing delays and the IRS is at fault.
Refunds issued after the Refund Statute Expiration Date (RSED) has expired (prevention of RSED-STAT Transcript generating to the Statute Team) - See IRM 22.214.171.124.3, Tax Decrease and Statute Consideration, and IRM 126.96.36.199.2.7.2, Limitations on the Amount of a Claim.
Injured Spouse Claims, See IRM 21.4.6, Refund Offset.
Interest Bearing Excise Fuel Claims - The interest-free period for electronically filed claims is 20 days. Issue a manual refund if the 20 or 45 day interest-free period is in jeopardy of expiring. Timely Claims filed for biodiesel mixtures, alternative fuels and alternative fuel mixtures are interest-free if paid within 60 days. Because the IRS computing systems does not recognize a 60 day interest free period, a manual refund is issued on all qualifying claims paid within 58 days. See IRM 188.8.131.52.3, Special Interest Rules.
Non-Master File Refunds..
Cases where the statute of limitations for refund is about to expire;
Certain Carryback Cases, See IRM 184.108.40.206.12, Carryback Manual Refund.
Form 8302, See IRM 220.127.116.11.10.1, Electronic Deposit of Tax Refund of $1 million or more.
Form 8050, See IRM 3.12.217-7, Direct Deposit of Corporate Tax Refund.
When a refund is issued to only one spouse on a joint return, e.g., the other spouse is deceased.
Thorough IDRS research must be completed before submitting a manual refund. Verify the following:
The taxpayer has no outstanding tax liabilities that must be satisfied.
A manual refund has not already been initiated through another campus.
A computer generated refund has not already been issued or is in the process of being issued.
The Refund Statute Expiration Date (RSED) has not expired. The RSED is generally three years from the Return Due Date (RDD) for prepaid credits if a return was filed or two years from the payment due date for other payments, whichever is later. If a return is not filed, then the RSED is two years from the date the tax is paid. See IRM 18.104.22.168.1, Refund Statute Expiration Date,.
Research to determine if the account has been moved to the retention register. If the account is on retention, initiate steps to bring it back to Master File to ensure an unpostable condition does not occur when the manual refund transaction attempts to post.
All records of accounts must be researched including:
Individual Master File (IMF)
Business Master File (BMF)
Non-Master File (NMF)
Research is needed to identify any outstanding balances on Non-Master File (NMF). See IRM 22.214.171.124, Non Masterfile. Indicators of NMF account activity include the presence of an M- freeze on an account or a TC 130 on IDRS Command Code (CC) ENMOD. NMF accounts present on IDRS can be identified using IDRS 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.
Consider any outstanding balance 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.
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.
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 and state income tax offsets. See IRM 126.96.36.199.2.2, IMF TOP Offset and IRM 188.8.131.52.2.3, BMF and Civil Penalty TOP Offset, for types of refunds eligible for offset.
If the manual refund is eligible for TOP offset, the initiator must inform the taxpayer they are subject to TOP offset by BFS (formerly FMS).
The Bypass Indicator (BPI) can be used with Form 5792 to prevent a TOP offset in limited circumstances. See IRM 21.4.6, Refund Offset, for more information.
Only bypass indicators 0 or 3 should be used with Form 3753. See IRM 184.108.40.206.2, Preparation of the Form 3753 Manual Refund Posting Voucher.
Under certain hardship circumstances, the IRS may issue manual refunds of excess credits without first satisfying an IRS Outstanding Balance Liability (OBL). These refunds are known as “Offset Bypass Refunds”. See IRM 220.127.116.11.11.1, Offset Bypass Refunds (OBR) and IRM 3.17.79, Accounting and Data Control, Accounting Refund Transactions, for full requirements on OBR.
The IRS has no discretion to determine whether an offset to a past-due child support or other Federal Agency non-tax debt under the Treasury Offset Program (TOP) should occur. If a TOP debt exists, the IRS has no authority to issue an OBR. A manual refund due to hardship with BPI 3 must not be used to bypass a TOP offset. This includes refunds resulting from disaster claims or levy proceeds. See IRM 18.104.22.168.7.1, Allowable TOP Offset Reversals.
Complete Form 3753 or Form 5792 as required.
Write OBR in the remarks section and the specific reason for issuing the manual refund along with the IRM references that apply. Notate the Bureau of Fiscal Service (BFS) contact name, the date of contact and no TOP debt. See IRM 22.214.171.124, Preparation of Manual Refund Forms.
Attach copies of all evidence substantiating excess credit, such as a copy of the return, EIC schedule, verification of TIN, Form 4549, Income Tax Examination Changes, etc.
Attach IDRS print showing the amount of liability(s) bypassed. Evidence of the credit condition and documentation must be provided when an OBR manual refund is submitted to the Submission Processing Accounting Operation.
The manual refund document must be signed by the authorized approving official.
Monitor the account and take any necessary action to stop computer generated refunds, reverse offsets, and/or take subsequent action to prevent erroneous refunds.
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 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.
-E with a TC 810 (code 1, 2, 3 or 4). See IRM 126.96.36.199.1, IDRS Research Exam Issues, and IRM 188.8.131.52.1.2, Compliance Refund Hold Projects.
-L Freeze indicates a tax period is open in Examination. Check to see if a history item or activity code of “MAAS (MMDDYYYY)”. This indicates a quick assessment has been requested and a new liability may be in the process of posting. If the assessment has not posted, contact the IDRS control employee to verify the amount of additional liability, before issuing the manual refund.
M- freeze indicates a Non-Master File freeze. See IRM 184.108.40.206.3, Non-Master File Research.
-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.
-U Erroneous Refund Freeze. See IRM 220.127.116.11.41, -U Freeze. -U freeze must be coordinated with the Erroneous Refund team in Accounting, at the Campus.
V- Is generated when there is a liability on another account with the IRS. The freeze for an outstanding liability is set with the posting of a Transaction Code (TC) 130 on the entity section. See IRM 18.104.22.168.43, V- Freeze.
-V Bankruptcy freeze. See IRM 22.214.171.124.44. -V Freeze.
-W litigation pending freeze. See IRM 126.96.36.199.46, -W Freeze..
-Z or Z- freeze. See IRM 188.8.131.52.51, Z- Freeze and IRM 184.108.40.206.52, -Z Freeze. Must be coordinated with Criminal Investigation Scheme Development Centers (SDC) in the campuses.
Obtain a credit verification print from Rejects/Error Resolution for unprocessed returns.
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. See IRM 220.127.116.11, Preparation of Manual Refund Forms, and IRM 21.4.4-2, Manual Refund Checklists.
Form 3753, Manual Refund Posting Voucher. This form is used for non-IDRS input. Systemic refunds can now be generated on IDRS (TC 846) for refunds under $100 million, unless a manual refund is required. If it is necessary to issue a manual refund, Form 3753 must be used for refunds of $10 million or more.
Form 5792, IDRS Generated Refund is used with CC RFUND to request an IDRS refund. This form cannot be used to issue refunds of $10 million or more. Exhibit 4.4.19-2, Request for IDRS Generated Refund (IGR).
Prepare the manual refund document using the Integrated Automation Technology (IAT) Comprehensive Refund Suite (CRS) tool. See IRM 18.104.22.168 (7), Processing Form 3753, Manual Refund Posting Voucher. See Exhibit 4.4.19-1, Manual Refund Posting Voucher, this form is used to request a manual refund in the following situations. This list is not all inclusive.
The refund will be going to someone other than the entity name on the Master File.
Refunds of $100 million dollars and more.
If you are preparing a manual refund for 50 million or more, contact the Campus Accounting Function using the information in IRM Exhibit 21.4.4-3, Accounting Function - Manual Refund Team Contact Information. Manual refunds may be delayed as a result of insufficient advance notification to Accounting/Treasury. See IRM 22.214.171.124.7, $50 Million and Over or $500 Million and Over Refund Reports to Treasury, for additional information.
Due to BFS (formerly FMS) limitations, a manual refund in excess of $99,999,999.99 requires two or more Form 3753.
A hardship situation necessitates a quicker refund than normal systemic processing can provide. A Taxpayer Advocate Service (TAS) employee can initiate a hardship direct deposit, once all documentation has been received, using an Operations Assistance Request (OAR).
The refund is not for a Master File account.
Direct Deposit/Fed wire.
Only Bypass indicators 0 or 3 should be used with Form 3753. See IRM 126.96.36.199.2, Preparation of Form 3753, Manual Refund Posting Voucher.
Form 3753 is processed manually, therefore the TC 840 will not appear on the module for 4 to 8 weeks. The manual refund employee will input a TXMOD control base showing "TC840INPUT" the day the refund is prepared.
Form 5792, is used with IDRS CC RFUND to request an IDRS refund. This form cannot be used to issue refunds of $10 Million or more. As of January 1, 2016, digital signatures are required on form 5792. Prepare the manual refund document using the Integrated Automation Technology (IAT) Manual refund tool. See IRM 188.8.131.52.1, Preparation of Form 5792, IDRS Generated Refund. Exhibit 4.4.19-2.
Print the manual refund form, attach necessary documentation and forward to the technical lead or designated individual for review.
The technical lead or designated individual must review the manual refund form and the attached documentation to confirm a manual refund is required. The technical lead or designated individual will use the IAT Erroneous Manual Refund Tool (EMT)/Case Monitoring Tool and verify the IRM reference requiring the manual refund. Use of the IAT EMT/Case Monitoring Tool will create an active monitoring file for the team.
The Technical lead or designated individual will send the manual refund documentation forward to the manager to be reviewed and digitally signed. See IRM 184.108.40.206.5, Employees Authorized to Sign Requests for Refunds.
The manual refund documentation will be returned to the initiating employee or designated individual for the input of IDRS CC RFUND through the IAT Manual Refund Tool. See IRM 220.127.116.11.1.1, IDRS Generated Refund CC “RFUND”.
The initiating employee or designated individual will input a CC NOREF with definer “P” on each IMF manual refund in order to prevent the issuance of a systemic refund. See IRM 18.104.22.168.(5)(f), Preparation of Manual Refund Forms.
The manual refund documents will be returned to the technical lead or designated individual after IDRS CC RFUND has been input.
The technical lead or designated individual will check each manual refund to ensure an active monitoring control has been established in the IAT EMT/Case Monitoring Tool for the team.
After verification of the active monitoring control in the IAT EMT/Case Monitoring Tool, the completed form is E-faxed to the Campus Manual Refund Team by their designated daily cutoff time. The E-fax must be sent to the Accounting function the same processing day CC RFUND is input. See IRM Exhibit 21.4.4-3, Accounting Function - Manual Refund Team Contact Information.
The lead or designated individual will monitor the account using the IAT EMT/Case Monitoring Tool following the instructions found in IRM 22.214.171.124.1, Monitoring Manual Refunds, to ensure a duplicate refund condition has not occurred.
All offices requesting manual refunds must have authorized signatures, Form 14031, Manual Refund Signature Authorization, on file with the Accounting Branch where the manual refund is submitted for processing. See IRM 126.96.36.199.5, Employees Authorized to Sign Requests for Refunds.
The completed manual refund form is to be technically reviewed by designated personnel with the expertise to verify the manual refund is appropriate; that necessary account research has been performed; and the form has been completed correctly.
The approving authority must digitally sign Form 3753 or Form 5792. The digital signature certifies to the Campus Accounting Function the request was technically reviewed as described in (2) above.
Form 5344, Examination Closing Record and Form 5403, Appeals Closing Record, are processed with tax, penalty and interest shown in Item 12. If there is no interest shown in Item 12, enter TC 770 with a zero amount.. Do not show the actual amount of allowable interest on Form 5344 or Form 5403, if it is already entered on Form 3753 or Form 5792.
Enter Hold Code 2 in Item 7 on Form 5344 or Form 5403. This hold code must be entered to prevent Master File from issuing a refund and erroneous notice, to the taxpayer.
The completed form is E-faxed to the Campus Manual Refund Team. See IRM Exhibit 21.4.4-3, Accounting Function - Manual Refund Team Contact Information.
Once a manual refund is created, the technical lead or designated individual will monitor the account daily (weekly for BMF) using the EMT/Case Monitoring Tool to ensure the manual refund is issued and ensure a duplicate refund condition has not occurred. Use of the IAT EMT/Case Monitoring Tool is mandatory for documenting the monitoring process. If the designated individual is unavailable, management will reassign the monitoring process to a backup. Refer to IRM 188.8.131.52.1, Monitoring Manual Refunds.
The technical lead or designated individual will save the EMT active case monitoring file each day (only when there are open manual refunds to review) after they have performed their reviews. The saved EMT active case monitoring file and the EMT archive case monitoring file will be shared with the reviewing official (generally the team manager or designated reviewer) as well as the backup reviewer each day. This will ensure the case monitoring files are available for review and can be assigned to the backup reviewer, if the designated reviewer is unavailable to perform the review. If the files are shared through e-mail, encrypted secure e-mail is required.
If a TC 846 is showing on CC TXMOD or CC IMFOLT, the refund record has already been sent to BFS (formerly FMS), and the refund cannot be stopped. See IRM 184.108.40.206.10, Refund Intercept CC NOREF with Definer P and IRM 220.127.116.11.1, Monitoring Manual Refunds; If/Then chart.
Offices responsible for causing erroneous refunds are responsible for initiating erroneous refund procedures. See IRM 18.104.22.168.1, Monitoring Manual Refunds and IRM 21.4.5, Erroneous Refunds.
Additional instructions can be found in IRM 22.214.171.124.2, Preparation of Form 3753, Manual Refund Posting Voucher.
|Manual Refund Posting Voucher|
|DLN of Form 3753 — Entered by Campus Accounting Function|
| To - complete routing of form.|
From and Return to - Originating Team, department, Area Office, or
Campus function and stop number.
|Section I - Accounting Information|
|Item Name||Explanation or Additional |
|Entry to be |
|1||TIN (EIN/SSN)||Account from which refund will be issued||Originator|
|2||Tax Period (YYYYMM)||Exception: MFT 52 is always 000000||Originator|
|4||Plan Number||Enter the plan/report number, applicable for MFT 46, 74 and 76||Originator|
|5||Schedule number||Campus |
|This is the date to which interest is run.||Originator|
|7||Name and address of |
Taxpayer as shown on
|If the address on Form 3753, does not match the address on Master File an explanation must be provided in the remarks section of this form.||Originator|
|9||DLN of return||Document Locator Number of |
the return or claim which
created the manual refund
|10b||Amount of refund check||Total amounts in items 10d |
and 13 Reminder: Amount cannot
request on Campus
|10d||Interest||Entry to be computed by area |
responsible for making the entry
request on Campus
|11||Make check payable to||Entry required only if payee is other than taxpayer or if refund is to be issued to a different |
address. State reason in Section 2.
|12||General Ledger/Appropriation||Campus Accounting|
|13||Amt of overpayment||"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."||Originator|
|14||Universal Location Code (ULC)||Originator|
|15||Line number||Line number and type of refund. |
Refer to the appropriate line
item number as outlined in exhibit IRM 2.4.20-12, Description of Line Item Numbers.
| Section II - Manual Refund Authority|
Check mark applicable boxes
|1||Reason||Check one or enter reason for |
issuing the manual refund. Enter IRM which confirms the reason for the manual refund.
|2||Evidence of Credit |
|Check one or enter adequate |
|3||Interest||Check appropriate box||Originator|
| Section III - Interest Computation,|
Attach DMI (ACT) interest computation.
|Section IV - Other Remarks|
|Other Remarks||Annotate the reason for the refund in the remarks field. Include all pertinent information. Check the box of the initiating Business Operating Division (BOD)||Originator|
|Section V - Manual Refund Approval|
|1||Digital signature of |
|If Form 3753 with a zero amount is being used to release X freeze, no signature is necessary.||Designated Approving Officer|
|2||Name of Originator||Print name of originator||Originator|
|2a||SEID||SEID of originator||Originator|
For additional instructions see IRM 126.96.36.199.1, Preparation of Form 5792, IDRS Generated refund.
|Request for IDRS Generated Refund (IGR)|
|Section I - Account Information|
|Item Name||Explanation or Additional |
|1||TIN and File Source||Input the TIN/EIN and File Source of the account from which the refund will be issued.|
|3||Tax period||Enter in YYYYMM order. Exception: MFT 52 is 000000.|
|6||TC 840 amount||allowable interest plus overpayment amount.|
|7||TC 770||amount of allowable interest. If no interest is being computed, enter “0” or “.00”|
|8||Overpayment amount||The amount being refunded not including any available credit interest. |
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.
|9||Line No.||Input the appropriate line number. |
IRM 2.4.20-12, Description of Line Item Numbers.
|10||Interest indicator||Input the appropriate interest indicator code: |
”R” — for restricted interest
”N” — for normal interest, when interest is payable
“0”— (zero) for no interest.
If interest is paid, interest “from “ and interest “to” dates are required. See IRM 20.2, Interest.
|11||ULC - Universal Location Code||The ULC will generate when IDRS CC RFUND is input to IDRS |
See Document 6209, IRS Processing Codes and Information. See Section 8C 10 Master File, IDRS Location Codes.
|12||Sequence number||The sequence number will be entered by the employee inputting IDRS CC RFUND.|
|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 0.|
|14||First Name Line||Input the name and address of the payee. Use IDRS CC ENMOD or IDRS CC INOLES information unless there is a name change, different address or the refund is being issued to an injured spouse or third party. |
|15||Second Name Line||Line out if not used|
|16||Third Name Line||Line out if not used|
|17||Fourth Name Line||Line out if not used|
|18||Street address or P.O. number||Must include apartment number, if applicable.|
|19||City, State and Zip code|
|20||Remarks||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.|
|21||Initiating BOD||Check the box of the initiating Business Operating Division (BOD).|
|22||DLN of return||Input the controlling Document Locator Number (DLN) on the module.|
|23||Bankruptcy code case||Check the box if the account has a bankruptcy indicator|
|24||TC 130||Check the box if the account contains a TC 130.|
| Section II - Manual Refund Authority|
The items listed below are mandatory.
|1 c||Handbook Reference||Input the IRM section that confirms the reason for the manual refund.|
|3||IDRS and Master File researched for outstanding balances and TC 130|
|4||Transcript of debit accounts attached||Check if a transcript of debit accounts is attached.|
|6||Necessary supporting documents attached||For example taxpayer correspondence, internal transcript, copy of Form 1040X, Amended U.S. Individual Tax Return; Form 1045, Application for Tentative Refund; Form 4442, Inquiry Referral; Form 8379, Injured Spouse Allocation; Form 1310, Statement of Person Claiming Refund Due a Deceased Person; Form 843, Claim for Refund and Request for Abatement, etc. (This list is not all inclusive).|
|7||Verify refund amount with source document amount|
|8||All items above completed||Verify all applicable items in Section I, Account Information, have been completed.|
|11||By Pass Indicator (BPI)||Confirm the BPI has been input on the adjustment, if applicable. See IRM 21.4.6, Refund Inquiries, Refund Offset Procedures.|
|13||Control Base Opened||If there is no control base, the Accounting Function will reject the manual refund to the originator.|
|Section III - Interest Computation - List interest computation dates as appropriate. If there are too many Interest Computation dates to list on the form, you may state, ACT/DMI or command code COMPA and attach the computations. Line through interest blocks not used.|
|Section IV - Manual Refund Approval - The items listed below are mandatory:|
|1||No. of employee inputting RFUND via IDRS||Enter the 10 digit IDRS number of the employee inputting IDRS CC RFUND.|
|2||Request prepared by||Enter the name of the originator of the request.|
|2 a||SEID||Enter the Standard Employee Identifier (SEID) of the originator of the request.|
|3||Telephone 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.) |
|4||Signature of Approving Official||As of January 1, 2016 the Approving Official must digitally sign the Form 5792. |