Exception:

The input of TC 971 AC 850 on the MFT 30 module is not required when the direct deposit information is included on a tax return that was moved to MFT 32 instead of posting to MFT 30.

(4) Penalties

When the valid return did not post as the TC 150 and reflects a balance due:

When the taxpayer did not timely file, see IRM 20.1.2.3.7, Failure to File a Tax Return – IRC 6651(a)(1).

When the balance was not paid in full by the return due date, see IRM 20.1.2.2.6.3, Wrong Return Posed First.

Determine if the taxpayer is subject to an Estimated Tax penalty (ES penalty). See IRM 20.1.3.2.2, Manual Penalty Adjustments.

(5) Refund

If the valid taxpayer is due a refund, the refund should be systemically released unless an exception applies.

See IRM 25.23.4.10.10 , Identity Theft (IDT) – Manual Refunds.