TC 972 AC 505 — Reversal of TC 971 AC 505
Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence · 2026-10-03 edition · updated 2026-10-04 · United States
Important: Input of Action Code 505 is limited and reserved for use by the Office of Privacy, Governmental Liaison and Disclosure (PGLD) personnel.
The miscellaneous field for TC 972 AC 505 reflects the reason for the reversal of TC 971 AC 505. See the following chart for reasons and values for the MISC field:
Reason
Description
Value
Keying or Internal Error
The 971 was due to a typographical mistake or another internal mistake.
IRSERR
Internally Identified Negative Impact
The 971 is causing a negative impact on another internal process or system and must be reversed to discontinue the negative impact.
IRSADM
Other
The reason for the 971 reversal does not meet any of the above reason descriptions.
OTHER
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