Documenting Adjustment Cases

Leave a legible working trail and/or Action Trail when making adjustments. If your SPC has written in-house agreements which vary from the instructions below, you may follow them. See the table below for documenting adjustments.

If

Then

The return or other documents, such as a taxpayer letter, is available as a source document (SD)

Attach an explanation, which might include calculations, worksheet prints, or screen shots of REQ54, etc., to the document to leave a paper trail for other TEs to follow. Make sure to use the correct blocking series and associate the document and adjustment back to files. Enter the explanation in the remarks section of the CC REQ54 or credit transfer screen.

A document is not available as a source document (NSD)

Enter a complete explanation of the adjustment in the remarks section of the CC REQ54 or credit transfer screen on IDRS.