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 3.12.21.8.2.1(9) below to identify the originator (to whom the Form 4227 (and document) should be sent for research and correction).
Abstract numbers 221 and 222 may appear only once in a record and if one is present, the other must be present. If the abstract number is 221 or 222 the abstract amount must be greater than 0 or both the abstract number and the abstract amount will appear invalid.
If the Abstract Number is 221 or 222 the transaction code must be 340 or 341 or the Abstract Number field will appear invalid.
When there is a Net Tax Assessment associated with Transaction Codes 15X, 29X or 30X in Sections 01-19, there must be a valid abstract number other than 221 and 222.
When Abstract is 227 there must a Transaction Code 290 or 300 in Section 01-19.
IMPORTANT: Follow the procedures in the table below to identify the originator (to whom the Form 4227 (and document) should be sent for research and correction).
If Originator Prepared Form 3413 (Transcription List (Account Transfer-In)):
If Originator Prepared Form 3552 (Prompt Assessment Billing Assembly):
If Originator Prepared Form 12810 (Account Transfer Request Checklist):
Go to Page 1 (Form 3413):
Find the following (originator’s) information in the lower-left corner of the Form 3413.
"Name and Date Prepared (mmddyy)."
"Telephone Number" .
Prepare the Form 4227, Intra-SC Reject or Routing Slip with the appropriate notation described in IRM 3.12.21.8.2.1.
Attach Form 4227 to the (transaction) document, and send them to the originator for missing information, research and/or correction.
Send them to the originator for missing information, research and/or correction.
Go to Page 1 (Form 3552):
Find the following (originator’s) “IDRS Number” in the upper-right portion of the Form 3552 (under the Document Locator Number).
Prepare the Form 4227, Intra-SC Reject or Routing Slip with the appropriate notation described in IRM 3.12.21.8.2.1.
Attach Form 4227 to the (transaction) document.
Send them to the originator for missing information, research and/or correction.
Go to top of page (Form 12810):
Find (originator’s) “IDRS Number” in the upper-right portion of the Form 12810 (under the "DLN" , "Unit" , and "Stop Number" ).
Use the "Unit" or "Stop Number" if IDRS Number not there.
Prepare the Form 4227, Intra-SC Reject or Routing Slip with the appropriate notation described in IRM 3.12.21.8.2.1.
Attach Form 4227 to the (transaction) document.
Send them to the originator for missing information, research and/or correction.
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