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Controlling Deposit Discrepancies

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

The entire block of payments containing multiple discrepancies should be worked as a unit to facilitate balancing.

Cases in which the taxpayer has not received proper credit for his/her payment must be entered to either the Dishonored Check File (DCF) or Unidentified Remittance File (URF) as described in IRM 3.17.10.4, Deposit Discrepancies.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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