Note:

Documentation will include:

Copy of taxpayer's check

Bank Statement

Documentation of FTD block research

TC 971, AC 296 on taxpayer's account

Prints of all IDRS command codes used

Letter from Financial Institution requesting the credit

Form 2424 with remarks show "FTD Banking Error" or "Manually refunded from URF"

Verify all documentation is complete. If not, reject back to the originator.

Use IDRS Command Code FMREF/URREF to issue a manual refund from the URF to the Financial Institution. See IRM 3.17.10.3.11.

Do not issue taxpayer an explanatory letter.

Notify the HPTF of the completed action.