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