Part 4. Examining Process
Chapter 4. Audit Information Management System (AIMS) – Validity and Consistency
Section 19. Manual Refunds
4.4.19 Manual Refunds
Manual Transmittal
June 14, 2021
Purpose
(1) This obsoletes IRM 4.4.19, Audit Information Management System (AIMS) – Validity and Consistency, Manual Refunds.
Material Changes
(1) The material in this IRM is not part of the validity and consistency of AIMS and is being obsoleted. Changes are reflected in the table below.
(2) The content of this IRM has been moved as indicated in this crosswalk:
IRM 4.4.19 | Current IRM |
|---|---|
IRM 4.4.19.1 | IRM 21.4.4.2, What Is a Manual Refund? |
IRM 4.4.19.2 | IR IRM 4.4.4.4.3, Non-Master File Research IRM 21.4.4.3, Why Would a Manual Refund Be Needed? |
IRM 4.4.19.3 | IRM 21.4.4.4, What Research Is Required?, IRM 21.4.4.4.1, Refund Statute Expiration Date, IRM 21.4.4.4.2, Outstanding Balances/Duplicate Refund |
IRM 4.4.19.4 | IRM 21.4.4.4.3, Non-Master File Research |
IRM 4.4.19.5 | IRM 21.4.4.4.4, Bureau of the Fiscal Service (BFS) Non-Tax Debts |
IRM 4.4.19.6 | IRM 21.4.6.5.11.1, Offset Bypass Refund (OBR) |
IRM 4.4.19.7 | IRM 21.4.4.4.5, Approval from Other Functions |
IRM 4.4.19.8 | IRM 21.4.4.5, Preparation of Manual Refund Forms |
IRM 4.4.19.8.1 | IRM 21.4.4.5.2, Preparation of the Form 3753, Manual Refund Voucher, Exhibit 21.4.4-2, Manual Refund Checklists |
IRM 4.4.19.8.2 | IRM 21.4.4.5.1, Preparation of Form 5792, IDRS Generated Refund, Exhibit 21.4.4-2, Manual Refund Checklists |
IRM 4.4.19.9 | IRM 21.4.4.5 (2) (3),Preparation of Manual Refund Forms |
IRM 4.4.19.10 | IRM 4.4.12.5.2 Examined Closing, Surveyed Claims & Partial Assessment |
IRM 4.4.19.11 | Exhibit 21.4.4-3, Accounting Function - Manual Refund Team Contact Information |
IRM 4.4.19.12 | IRM 21.4.4.6.1, Monitoring Manual Refunds |
IRM 4.4.19.12.1 | IRM 21.4.1.5.10, Refund Intercept Command Code NOREF with Definer P |
Exhibit 4.4.19-1 | IRM 21.4.4.5.2, Preparation of the Form 3753, Manual Refund Voucher, Exhibit 21.4.4-2, Manual Refund Checklists |
Exhibit 4.4.19-2 | IRM 21.4.4.5.1, Preparation of Form 5792, IDRS Generated Refund, Exhibit 21.4.4-2, Manual Refund Checklists |
Effect on Other Documents
IRM 4.4.19, dated 08-18-2016, is obsolete as of the IRM effective date.
Audience
Large Business and International (LB&I), Small Business/Self Employed (SB/SE), Wage and Investment (W&I), Tax Exempt and Government Entities (TEGE) and Appeals employees who issue manual refunds.
Effective Date
(06-14-2021)
Lori Roberts
Director, Operations Support
Small Business/Self-Employed Division
