Reminder:

Follow the table/procedures in IRM 3.12.21.5.2.2(5) above to identify the originator (to whom the Form 4227 (and document) should be sent for research and correction).

If any transaction code combination is not found in the Tax Liability Carryback Transaction Code Table (see below), both the credit and debit will error code. To correct:

Compare the document (Form 3552) and the register.

Correct any transcription errors.

If the document is correct as transcribed, reject the record, using Action Code 3.

Notate on Form 4227, "Combination is not found in the Tax Liability Carryback Transaction Code Table" .

Attach 4227 to the document and route to Accounting for research and correction.