Reminder:

Document in a CII case note the IRSN used.

If there are 180 days or more remaining before the ASED expires, reprocess the return. Refer to the table below for CN and IRSN account actions:

CN

IRSN

Update the ASED, if applicable.

Input TC 971 AC 001 (if moving the TC 150 return) or TC 971 AC 002 (if moving a TC 976/TC 977 return). Cross reference the IRSN.

Move payments made by the invalid taxpayer to the IRSN module.

Adjust the account to reflect the valid return figures, as allowable, if necessary.

If the resulting credit cannot be refunded, see IRM 25.6.1.7.3, Excess Collection File (XSF) and Unidentified Remittance File (URF).

Establish/update the entity under the IRSN.

Input TC 971 AC 017. Cross reference the CN.

Reprocess the return to the IRSN. See paragraph (3) below.

Create a control base to monitor for posting of the reprocessed return.

Allow the math error and normal collection processes to address any balance due issues resulting from the reprocessing of the return.

If the result of reprocessing the return is a credit balance and the overpayment is one year or older, transfer the overpayment to Excess Collections to prevent unnecessary AMRH transcripts. See IRM 21.2.4.3.10.1, Excess Collections File (XSF) and Unidentified Remittance File (URF) for AMRH.