Optional Form 12857, Refund Transfer Posting Voucher, per IRM 21.4.5, Erroneous Refunds, has been developed, and will be received by Accounting to accomplish these transfer actions. Form 12857 carries 920 Blocking, with a true Julian Date. Form 12857 must contain cross-reference DLN, tax period, taxpayer and TIN, and file location, to indicate the erroneous original posting. These actions for a dummy refund must not result in a refund being released.