Shown is a check list that should be discussed with your work leader whenever you question whether a case should have a 2-year or 5-year erroneous refund statute expiration date (ERSED). Generally, when IRS personnel follow IRM 21.4.5 and correctly set up an erroneous refund case for Accounting Operations, they include the ERSED. Occasionally, though, it will be necessary to ask you work leader about working with this decision guide to determine the correct ERSED.