CP 210 (CP 910) and CP 220 (CP 920) Review Procedures

Review Adjustment Notices on IDRS to accurately decide notice disposition. Ensure the action creating the adjustment notice:

Is not a duplicate of a previously posted credit or adjustment.

Is a valid credit and has not unposted on the debit side of the credit transfer.

If the notice module has a TC 300 .00 adjustment (Exam ADJ47), look for a refunding TC 640 (advance payment of decided deficiency) on the module. If the TC 640 is refunding, check the Disposal Code on CC AMDISA. Follow the table below for actions based on the AMDISA disposal codes.

If

Then

Disposal Code is 01 or 02

Allow the refund and print the notice.

Disposal Code is other than 01 or 02

Delete the refund and contact Exam for notice disposition.

When reviewing a notice generated by a Doc Code 47 or 54 adjustment, follow the table below:

If

Then

The validity of the assessment or abatement is an unreasonable amount or a duplicate and the adjustment appears to be incorrect

Contact the originator (lead or manager if originator cannot be contacted) to verify the adjustment was input correctly, if not, discuss taking corrective action such as notice disposition or deleting refund.