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

A refund for $100 million dollars or more will not generate a TC 846. A manual refund is required if the refund must be allowed. If there is no open control base to another area, Notice Review must initiate the manual refund. See IRM 3.14.2.7.2.2, Manual Refunds, for more information.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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