Tax Adjustments

Input CC REQ54 on IDRS to generate ADJ54, which is used to correct the tax, penalty, interest, refundable credits, income, and other information. Do not access IDRS CC REQ54 until all CRNs, IRNs and dollar amount adjustments have been calculated including the expected final module balance. The following sections give TEs instructions for Blocking Series, Reasons Codes, Priority Codes and Source Codes. For more information refer to Document 6209 Section 8C and IRM 21.5.1, General Adjustments, and IRM 21.5.2, Adjustment Guidelines. For International Tax Adjustments refer to IRM 21.8.2, BMF International Adjustments. For Forms 706, 706-NA, 709 and 709-NA, refer to IRM 3.14.2.6.7.1.5, Estate and Gift Tax Forms, CP 105 and CP 115, Review and Routing Instructions, for routing procedures.