Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Ensure the refunding amount is not a TC 650 or TC 660 that posted to the incorrect tax period.
The module has two 670 payments for the total tax amount and one is Doc Code 18. The taxpayer has paid the balance due twice.
The module has multiple TC 670 payments for the same amount as part of an installment agreement and the module has been satisfied.
Overestimated tentative tax was paid with a request for an Extension of Time to File (TCs 620 or 670 obviously submitted as an extension payment) for Forms 990 /1041/1120 Series.
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