Normal Refund Transcripts (CP 384)

Review the transcript module using the keys below to help focus IDRS research to identify if the refund should be allowed to refund to the taxpayer.

Normal NRPS Refund Transcript selection keys are:

Key 024 - selected if there is a pending debit transaction

Key 025 - selected if a TC 670 is causing the refund

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Key 027 - selected when no other select key criteria is met

Delete the refund under the following circumstances:

Payment(s) that appear to be misapplied. Determine taxpayer intent by evaluating payment patterns, amount claimed on return, missing payments on other modules, and liability schedule(s). Use research tools such as RTR, if available, to verify payment(s). Look for a history of misapplied payments that have been moved to other modules (See IRC 965 note below).