Exception:

TC 670 with Designated Payment Codes 05, 07, or 15 do not require verification. These refunds should not be deleted. These payments are in response to levies/liens. Transcripts are generated and resolved by the Collection Function for these payments.

The overpayment is the amount of TC 670 payment(s) and the following apply: The taxpayer did not previously receive a balance due notice for the amount; RTR research and/or balance(s) due on other module(s) indicate the payment is misapplied. Follow the table below.

Unclaimed Refunding Payments

Research the payment, and delete the refund if the required research has not been received before the CC NOREF delete deadline.

Check the notice history for a CP 207, and CC FTDPN for an indication of a potential FTD penalty