Reconciling Refund Deletion Requests
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
A Control D report will be generated weekly showing a detailed record of all NOREF actions. Conduct research on the following applicable report(s) to determine if any refunds initiated by the SPC Notice Review area were not held. These will appear in the "Status" column as "Not Held" See SPC Refund Deletion Report chart below.
SPC
Report Name
Austin
160-3R-18
Brookhaven
160-3R-19
Cincinnati
160-3R-17
Fresno
160-3R-89
Kansas City
160-3R-09
Memphis
160-3R-49
Ogden
160-3R-29
Philadelphia
160-3R-28
SPC Totals Summary
160-3R-15
Use CC NOREFM to update the IDRS account information for the refunds that were not held.
The Regional Financial Center issues a listing of refund cancellations (refund deletions) that indicates which refunds were canceled and which were issued due to a failed refund cancellation. Follow the table for actions based on whether the refund was held or not.
If a Refund Was
Then
Not Held
Change activity to RM.
Stopped
The TC 841 will post in three to four weeks. The Category Code will automatically change from RFDL to 841P.
Follow the Erroneous Refund procedures in IRM 3.14.2.7.2.1, Erroneous Refunds, on any refunds that are determined to be erroneous.
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