Note:

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

The taxpayer income tax return not claiming any EIC. An error was made during processing and IRS allowed $600.00 in EIC causing a refund of $800.00. TP contacts IRS explaining that they are not entitled to the credit.

The Erroneous Refund relates to taxpayer overstatement of withholding (TC 80X) or ES payments (TC 66X).

B See IRM 21.4.5.5.3, Category B Erroneous Refunds.

The taxpayer claimed withholding of $1,000.00 on Form 1041 and the supporting documentation only states $500.00.

The Erroneous Refund relates to TCs 150, 29X, and/or 30X and the MFTs are 01, 09, 10, 11, 12, 16 or 88.

C See IRM 21.4.5.5.4, Category C Erroneous Refunds.