Note:

Refer to Exam for deficiency processing. (Only refer cases if ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, do not pursue.

1. The IRS lowered the tax when originally processing the Form 1120. 2. Incorrect tax assessment or incorrect adjustments (TC 29X or TC 30X), on a Form 1120X.

The erroneous refund relates to disallowed EITC, TCs 764, 766 OR 768 or disallowed refundable or nonrefundable tax credits

A2 This was an IRS error. See IRC 6211 (b) (2) and IRM 21.4.5.5.2, Category A2 Erroneous Refunds.