MFT-CD 13 has to be calendar year with Reference Number 628.
Reminder:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Follow the table/procedures in IRM 3.12.21.5.2.2(5) below to identify the originator (to whom the Form 4227 (and document) should be sent for research and correction).
The transaction codes and their corresponding transaction amount must be compatible.
For every transaction code 402 there must be a corresponding TC 400 with the transaction date and transaction amount of the same value. Correct as follows:
Compare the document and the register.
Correct any transcription errors.
If the document is correct as transcribed, reject the record, using Action Code 3.
Prepare Form 4227, notating, "TC 402 without TC 400 Present" .
Attach 4227 to the document and route to Accounting for research and/or correction.
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