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of 8821/2848’s

Note:

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

In addition to these, however, the payment must also be researched in IDRS. If the payment cannot be located, use IDRS and all available command codes in your profile to locate the payment.

See either IRM 21.8.4.3.11.1, Form 2424 Funds Transfer - IPAC - Transferring from Taxpayer Account to USRC Account, or IRM 21.8.4.3.11.2, Form 2424 Funds Transfer - IPAC - Transferring from USRC Account to Taxpayer Account, as appropriate for specific guidance on completing Form 2424 for this purpose.

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services
Internal Revenue Manual Part 21. Customer Account Services

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