Note:

See IRM 21.4.4-4, Accounting Function - Manual Refund Team Contact Information, to determine the proper email address to send your manual refund request.

Take all necessary action to prevent an erroneous refund or erroneous notices from generating.

In the remarks area of the Form 5792 or Form 3753, include the taxpayer's TIN, the tax period, and the transaction code where the supporting document will be filed.

If a manual refund will be issued to an address other than the Master File address, explain the different address in the remarks area and indicate where the supporting documentation will be filed.

Input the Return Processable Date (RPD) on IDRS if the correspondence was received after the Return Due Date. See the Changing the Correspondence Date chart below for more information.

If

Then

A CC REQ54 adjustment is needed

Include the Return Processable Date with that adjustment. Use Hold Code 1 or 4, if necessary.

A CC REQ54 adjustment is not needed

Use CC REQ54 to input the Return Processable Date. Input a TC 290 .00, Blocking Series 15, NSD, and a Hold Code 4.

Attach a copy of the IDRS screen prints for the following Command Codes: COMPA, ENMOD, TXMODA, RFUNDR, REQ54/ADJ54, credit transfers (if input), and any additional supporting documents, as required by your local Accounting Branch.

Submit the completed Form 5792 or Form 3753 to your team lead/manager for digital signature.