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The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see Taxpayer Bill of Rights.

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A taxpayer calls regarding a refund check they received and indicates they were not expecting a refund. This is an erroneous refund once the taxpayer indicates they received money from the Service to which they do not think they were entitled, and the employee/IRS confirms the information. The procedures in this IRM must be followed.

The ERSED is two-years from the date of the erroneous refund check or direct deposit. However, a five-year statute will apply if the IRS can show the erroneous refund was induced by fraud or a misrepresentation of a material fact. See IRM 21.4.5.15, Collection Methods for Category D Erroneous Refunds, for additional information on the ERSED.

Prepare Form 4442/e-4442, Inquiry Referral; Form 5101, Examination Referral Slip; or Form 12356, Erroneous Refund Worksheet, include a detailed explanation of why it is an erroneous refund, and attach all information/documentation pertinent to the erroneous refund (otherwise the case will be rejected by Exam). Forward to your local Examination function for the issuance of a deficiency notice.

Category C erroneous refunds involve Business Master File (BMF) accounts and taxes reported on forms such as Form 940 (Employer's Annual Federal Unemployment Tax Return), Form 941 (Employer's QUARTERLY Federal Tax Return), Form 943 (Employer's Annual Tax Return for Agricultural Employees), Form 944 (Employer's ANNUAL Federal Tax Return), and Form 945 (Annual Return of Withheld Federal Income Tax). The erroneous refund can result from the IRS accepting a taxpayer representation and later determining that it is in error. The following examples are Category C erroneous refunds recoverable by assessment, however not all erroneous refunds based on an IRS mistake are assessable as Category C erroneous refunds.

The Erroneous Refund Unit in Accounting, Submission Processing, will input a false credit, a TC 700, on the Category D erroneous refund. This action is taken to remove the erroneous refund amount from Master File and the account is re-established in Accounting. This is done to prevent notices and administrative collection action (filing of a Notice of Federal Tax Lien or issuance of a levy) from occurring on the erroneous refund liability. The TC 700 credit can be identified by a Document Code 58 and a blocking series 950-999 in the document locator number (DLN). These accounts will have a -U Freeze (generated by a TC 844) and it informs other employees the account is being worked and monitored in Accounting. Do not release the -U freeze. Do not reverse or transfer the false credit, which can be identified as a TC 700 with document code 58 and blocking 950-999.

A manual refund was prepared for an overpayment that was being held by a -R freeze, -A freeze, etc. At the same time, an adjustment was input on the account to correct the posted information and a HC 3 was used. The posting of the TC 29X with HC 3 released the freeze (-R, -A, etc.), and a systemic refund (TC 846) was issued in addition to the manual refund.

Even if the erroneous refund was created by another area or employee, it is the discovering area's responsibility to complete these forms, and scan and email the case file to the DMER BOD POC. For exceptions to this rule refer to IRM 21.4.5.2 (3), Erroneous Refunds Overview.

When a Form 14165-A, Duplicate Manual Erroneous Refund Feedback, is received by the area that created the duplicate refund from the BOD POC, complete boxes 10, 11, and 12 and return the completed form to the BOD POC within 10 business days. For instructions on completing and returning the Form 14165-A, refer to IRM 3.17.80.1.35.1, Monthly Reporting and Error Feedback for Duplicate, Manual, Erroneous Refunds (DMER).

The Form 14165-A is received on June 5th. The area that created the erroneous refund has 10 days to complete the form and return it to BOD POC, who then has till July 5th to forward it to the headquarters program analyst from Program Coordination and Support.

If the erroneous refund is from a Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds, the Letter 510C, Refund in Error; Return Check, should be sent to the Issuer, regardless of to whom the refund check was issued. Refer to IRM 21.7.7.7.4.5.4.1, Form 8038-CP Erroneous Refund Procedures, for additional information.

When there is telephone contact with the taxpayer, you must ensure you are speaking with the taxpayer or authorized representative before disclosing any tax information. See the Taxpayer Authentication guidelines in IRM 21.1.3, Operational Guidelines Overview. Also see IRM 21.1.3.2.3, Required Taxpayer Authentication, for additional communication guidance.

Employees who identify a Category D erroneous refund are responsible for creating an erroneous refund package and completing the necessary actions before referring the case to the appropriate A/ER Unit. An erroneous refund package must include the following information:

Item 13 - Identify Taxpayer(s) and Account(s) Involved - Enter the TIN, MFT, tax Period, name, and address of the account the erroneous refund was issued from as well as any cross-reference account information if applicable.

Item 15 - First Field - Discovering Employee Information - Enter the employee number, telephone number, and mail stop of the employee who discovered the erroneous refund. Also enter the date the employee discovered the erroneous refund.

Complete all applicable account actions and document all actions on Form 12356, Erroneous Refund Worksheet. See IRM 21.4.5.6.2, Preparing Form 12356, Erroneous Refund Worksheet, for instructions on completing the form.

If the financial institution or The Bureau of Fiscal Services (BFS) (formerly Financial Management Service (FMS)) identifies the account owner of the erroneous direct deposit, and the bank does not return the credit, the Refund Inquiry Unit must follow Category D erroneous refund procedures. Upon obtaining the account owner's name, TIN and address, complete the following actions on the erroneous refund account:

If the financial institution or BFS (formerly FMS) does not identify the account owner of the erroneous direct deposit, and the bank does not return the credit, the Refund Inquiry Unit will take the following actions:

Title 31 210.8(d) of the Code of Federal Regulations requires financial institutions that become aware that an agency has directed a payment to an account not owned by the payee whose name appears in the ACH payment information to promptly notify the agency. The financial institution can either issue a Notification of Change with the correct account and/or Routing and Transit Number information or return the credit to the agency to satisfy this requirement.

An employee in a field office who identifies an erroneous refund but does not have access to IDRS or who does not have IDRS update capabilities, should obtain all the pertinent information, and take the following actions:

Email the Form 12356 and all information including signature documents to the A/ER Unit indicating that this request is from a field office that does not have access to IDRS. See IRM 21.4.5.6.3, Routing Category D Erroneous Refund Packages, for email information.

If debit interest is restricted (e.g., TC 34X on module) Master File will be unable to calculate interest as described in the previous If/Then table. Interest must be manually computed and input. Likewise, if the repayment did not post with a TC 720, interest must be manually computed and input. (A payment received within 21 calendar (or 10 business) days from the erroneous refund demand date must post with a TC 720 for Master File to correctly suspend interest from the date of demand to the repayment date). See IRM 20.2.5.6.3, Non-Restricting Transaction Code (TC) 340 for more information.

Except where the abatement of interest is required by statute, interest must be charged. IRC 6404(e)(2) requires abatement of interest on erroneous refunds of $50,000 or less unless the taxpayer (or related party) caused the erroneous refund. The IRS also has discretionary authority to abate interest when the erroneous refund exceeds $50,000. Permission to abate debit interest must be requested from an individual listed in Delegation Order 20-1. See IRM 1.2.2.13.1, Delegation Order 20-1, Abatement of Interest, (Rev.2, formally DO-228, Rev 3), Abatement of Interest. More information on the factors considered for discretionary abatement is in IRM 20.2.7.7, IRC 6404(e)(2), Erroneous Refunds.

The erroneous refund suit is limited to amounts that exceed the litigating threshold established by the Department of Justice. Refer case to Area Counsel, using local established procedures, requesting information on whether to pursue the erroneous refund suit. 2351a5e196