Example:

A taxpayer claims three verified payments of $2,000 and an additional payment of $2,260 that cannot be verified. Because the total of the verifiable payments exceed $5,000, issue a manual refund for $6,000. Do not refund the $2,260 payment that cannot be verified.

A refund is for $100 million or more

An account with an overpayment of $100 million or more requires that a manual refund be issued because a TC 846 will not generate. Assign these cases to a work leader the same day they are received in the unit. See IRM 3.14.2.6.1.6 ($100 Million Refunds) for more information.

The refund is for a prior year return with an original name line that has changed

Issue a manual refund in the taxpayer's current name.