Note:

Digital signatures are required on Form 3753 and Form 5792. See IRM 3.17.79.3.5.5 , Manual Refund Digital Signature Requirement, for the required authorized digital signature format.

The manual refund document must be prepared using the Integrated Automation Technology (IAT) Manual Refund Tool.

Form 3753, Manual Refund Posting Voucher, is designed for non-IDRS input. Systemic refunds can now be generated in IDRS (TC 846) for refunds under $100 million, unless a manual refund is required. When a manual refund of $100 million or more is required, Form 3753 must be used. For additional information on Form 3753 and how to complete it, see IRM 21.4.4.5.2, Preparation of the Form 3753, Manual Refund Posting Voucher.

Form 5792, Request for IDRS Generated Refund (IGR), is used with CC RFUND to request an IDRS refund. This form cannot be used to request manual refunds of $100 million or more. Refer to IRM 21.4.4.5.1, Preparation of Form 5792, IDRS Generated Refund for more information on completing Form 5792. Refer to IRM 21.4.4.5.1.1, IDRS Generated Refund CC "RFUND" for additional information on inputting CC REFUND.