Caution:

A document may have posted to an incorrect period. If payments on the open module exactly match the payments claimed on the notice module, and research indicates a reprocess is needed, intercept refund and secure the return before reprocessing.

If the NRPS package indicates another EIN, research IDRS.

If a credit on a Q- Freeze module is needed, follow instructions in IRM 3.14.2.6.8 CP 267 and CP 268 Review - Notice of Excess Credit Q- Freeze, before transferring any credits.

If reviewing a CP 812, and Q- Freeze indicates Schedule A was checked but Back-up Withholding (BUWH) was not assessed see IRM 21.5.4, General Math Error Procedures for more information.