Manual Refund Research

Obtain all necessary documents.

Use the IDRS research Command Codes to review the taxpayer's account for a debit balance on another module.

Do not transfer credit to satisfy a balance due if the assessed liability on TXMOD is less than ≡ ≡ ≡ ≡ and the accrued liability on INTST is less than ≡ ≡ ≡ ≡ ≡.

All Freeze Codes must be addressed before a manual refund is issued. Refer to IRM 3.14.2.6.6 , Reviewing Notices With Freeze Codes, for additional Freeze Code information.

Do not transfer payments/credits to a module containing a freeze code that would prevent the computer from offsetting credits unless it is certain the payments belong on the debit module.