Example:

A CP 111 generated with tax of $5.60. The NRPS package shows taxable income of $700.00. The taxpayer’s account has posted deposits of $56.00. The difference between the posted tax and the taxpayer’s deposits ($50.40) is refunding. The return shows the taxpayer reported taxable wages of $7,000.00 and a tax of $56.00. It appears a transcription or scanning error was made during processing.

Review the return if available. If the return is not available, research the NRPS package and IDRS, including but not limited to: TXMOD, BRTVU, and BMFOLT. If research indicates a misplaced decimal point or transcription error the account must be adjusted.

If the exact amount of the adjustment can be verified using current account data and previous filing history (at least one year for quarterly filers and two years for annual filers) the adjustment can be input without ordering the return.