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Million Dollar Transcript (CP 380)

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Refunds of $100 million or more must be reviewed by a lead or experienced Subject Matter Expert (SME). See IRM 3.14.2.6.1.6, $100 Million Refunds, for more information.

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The select key for Million Dollar NRPS Transcripts is Transcript key 020.

If there is an open control base, contact the employee identified as having control over the account. This contact should be done as an email notification that this account has an X- Freeze posted that is 15 cycles old. Once the contact has been made, leave a case history using IDRS that the employee identified as having control over the account was notified.

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