Note:

If any required return is not received before cycle close out input an H Disposition in OLNR, as approved by Headquarters, (see also) until the return is received. If the account is overpaid with a TC 846 on the notice module, intercept the refund using NOREF.

Correct any obvious errors found during review.

To verify the TPNCs assigned on a math error notice:

Review the validity of Taxpayer Notice Codes (TPNCs) for correct assignment by form type. See IRM 3.14.2.11, Taxpayer Notice Codes (TPNCs) and the corresponding subsection for each form. TPNCs by line number can be found in Business Master File Notice Review Job Aid 2533-701.

Review assigned TPNCs clearly state the error(s) the taxpayer made on their return.

If the assigned TPNC is incorrect, retype the notice to remove the incorrect TPNC(s) and add the correct TPNC(s).

If you are reviewing a math error notice with a balance due of $250,000 or more or an overpayment of $100,000 or more, then you are required to have the return. If it is not provided, then you should request the document by using CC ESTAB. If the document is not received and the accuracy of the overpayment cannot be confirmed before the close out, you must input CC NOREF if there is a TC 846 present on TXMOD and input an H Disposition, as approved by Headquarters, until the return is received.