Example:

BMFOLT for the account being reviewed (CP 111 example above) shows tax (TC 150) of $59.00 the previous year and $55.00 the year before that with matching payments from the taxpayer. This is a clear filing history pattern. The filing history in conjunction with current IDRS data and research allows for an adjustment to be made without the return.

If the necessary adjustment cannot be verified without the return, request the return using CC ESTAB. If the return is not received before cycle close-out., use notice disposition of “H” in OLNR, to allow more time to secure the return. Notify the lead of H disposition.

Once the necessary research is complete and the return secured if required, figure the correct account adjustment utilizing a TC 290 and all necessary item and credit reference numbers.

See IRM 3.14.2.7.6 , Tax Adjustments, and IRM 3.14.2.7.6.6, Credit Reference (CRN) and Item Reference Numbers (IRN) for more information.

Do not access IDRS CC REQ54 until all CRNs, IRNs and dollar amount adjustments have been calculated including the expected final module balance.