Caution:

Do not take any action on a case controlled by the Technical or Taxpayer Advocate Service (TAS) Functions. Contact the controlling area and take action only if instructed by the area to do so.

Before requesting an IDRS refund:

Make sure that a computer-generated refund will not generate.

Intercept the refund (TC 846).

Be sure the case is complete and correct before issuing a manual refund. To avoid the generation of a TC 846:

When an adjustment is input and a manual refund is being requested, a Hold Code (HC) 1 (if original notice was mailed), 2 (as appropriate) or 4 (as appropriate) must be input with the adjustment. If HCs are not input by the initiator, the Accounting function will reject the request back to the initiator. Do not use HC 0 or 3 when inputting a credit adjustment and initiating a manual refund. HC 0 and 3 will not hold the credit and will allow a systemic refund or offset to generate.