Note:

If the payment that is attempting to refund has a designated payment code (DPC) of 64, research to determine if an IRC 965 inclusion was made on a 201712-201911 module. If an IRC 965(h) election is identified on an inclusion year module and the 965(h) liability has not been paid in full (i.e., there is still an outstanding deferral on the inclusion year module, intercept the refund and move the payment to the inclusion year module and post as a TC 670 DPC 64. See IRM 3.14.2.6.5.4 and IRM 3.14.2.6.5.4.1 for more information on IRC 965(h) deferrals.