Note:

In cases where the TC 610 cannot be found, the returns could have been blocked incorrectly, causing the RPS indicator to generate in error.

Overpaid RPS Notices. Three different conditions are possible with overpaid RPS notices:

Multiple TC 610s posted on the notice module (R- Freeze). Research the excess payment through local ISRP procedures.

The posted TC 610 does not match the DLN of the TC 150 (R- Freeze). Research any TC 610 payment with a DLN different from the TC 150. The payment may belong to another taxpayer.

The TC 610 payment is missing on the module. Other payments posting to the module may have created the overpayment. Look for the missing TC 610 payment and research any extra payments on the module; see the table below for actions if a payment is found.

If

Then

The TC 610 document is available,

Follow instructions in IRM 3.14.2.6.4.3. (Slipped Blocks and Mixed Data Blocks) or perform additional research.

The payment belongs to another taxpayer,

Transfer the payment to the correct account.

The payment belongs on the EIN where posted,

Follow the taxpayer's intent. The payment may be intended for a later tax period.

For pending payments, credit transfers, or changing the payment date, follow the notice disposition instructions. See IRM 3.14.2.7.10, Notice Disposition.