Note:

If the document is not received within the applicable timeframes for CC ESTAB, request the document using Form 2275, Records Request, Charge and Recharge. Use IAT Tool Fill Forms to make the request easier.

Analyze for the taxpayer’s intent. If the taxpayer entered a line incorrectly it could affect the whole return. This can sometimes be discovered by working a line calculation backwards.

If the tax or credits are incorrect, input CC REQ54 on IDRS:

Change other items, such as item reference numbers, as needed.

Do not adjust reference items unless also changing the tax or credits.

Refer to IRM 3.14.2.7.6, Tax Adjustments, when inputting tax adjustments.

See IRM 3.14.2.7.6.6, Credit Reference (CRN) and Item Reference Numbers (IRN), and Document 6209, Document 6209 Item Adjustment Codes and Credit Reference Numbers for specific item reference numbers.