AMRH 08
AMRH 10
AMRH 11
AMRH 12
AMRH 26
100
What IRM is used to resolve AMRH 08?
21.2.4.3.39.1 AM08 Resolution
100
What IRM is used to identify AMRH 10?
21.2.4.3.42 Refund Repayment, Cancellation, or Deletion (10 P-)
100
What IRM is used to identify an AMRH 11 transcript?
21.2.4.3.43 Advance Payment (11 -F)
100
Which IRM is used to identify AMRH 12?
21.2.4.3.44 Credit, No Return (12) & CP80/CP080 Notices
100
What IRM is used to identify and resolve the AMRH 26?
21.2.4.3.61 Credit Balance Module TC 59X (26 -H)
200
What procedures must be reviewed if both a TC846 and a TC840 post to the same module?
21.2.4.3.39.1 AM08 Resolution (1)
Refer to IRM 21.2.4.3.11 Erroneous Refunds links to IRM 21.4.5.5 Erroneous Refund Categories and Procedures.
200
What TC or TC's do we look for to determine what actions are needed?
21.2.4.3.42 Refund Repayment, Cancellation, or Deletion (10 P-)
(1) ... TC 720 (Repayment), TC 841 (Cancellation) or TC 842 (Deletion - BMF only).
200
What action or actions need to be taken when the payment posted after the Exam TC300 or Underreporter TC29X assessments?
21.2.4.3.43.1 AMRH11 Resolution
(2) c. The TC 640 was used in error, reverse the TC 640 and post correct transaction code. To release the freeze, input credit transfers to reverse all TCs 640 with TC 642/670; use bypass indicator 1, and a designated payment code (DPC) 00, on the credit portion of the DRT24, when transferring a misapplied payment without a DPC.
200
What is the threshhold for credit balances to generate an AMRH 12?
21.2.4.3.44 Credit, No Return (12) and CP80/CP080 Notices
(1) AMRH12 transcripts generate on modules with a credit balance 
equal to or greater than $100,000 and no return posted.
200
What closing codes generate the -H freeze on the module?
21.2.4.3.61 Credit Balance Module TC 59X (26 -H)
(1) ... with Closing Code 014, 017, 018, 020, or 021.
300
Where do we route cases with a TC 840 with blocking series 6XX?
21.2.4.3.39.1 AM08 Resolution
(1) EXCEPTION: ... Route the case to the Refund Inquiry function.
300
What DLN blocking series and series number indicate an intercepted refund check?
21.2.4.3.42 Refund Repayment, Cancellation, or Deletion (10 P-)
(3) b. Intercepted: ... TC 841 DLN is 55555, 77798 or 77799.
300
How do you identify an OVDP payment on IDRS?
21.2.4.3.29 Transcripts with Offshore Voluntary Disclosure Program (OVDP) Payments
(3) ... Document Locator Number (DLN) that begins with 81, 82 or 83; 17 digit Electronic Funds Transfer (EFT) number. (Digits 1-2) - 29 Ogden Submission Processing Campus. (Digits 3-5) 520 Austin RS-PCC. (Digits 10-11) 15, 16, or 17 Processing campus or Tax Assistance Center (TAC).
300
What action is taken when the AMRH12 module becomes Status 02, 03, or 06 in a later cycle?
21.2.4.3.44.1 AMRH12 Resolution
(1) ... Close the case if ...
- Module becomes Status 02, 03, or 06, in a later cycle. (Close - No Action)
EXCEPTION: Do not close No Action if below is present:
• TC 610/611
• TC 976/977
300
If there are no open liabilities on the parent EIN, and the payment is not claimed on the parent EIN, what action is taken?
21.2.4.3.61 Credit Balance Module TC 59X (26 -H)
(1) Code 014: ...input TC 592 and close case.
400
A valid and invalid account must be merged and routed to Entity. What must be included in place of the transcript?
21.2.4.3.39.1 AM08 Resolution
(3) b. ... Include an AMS "Summary Print" in place of the transcript.
Physically route with Form 1725.
400
To which IRM is referred for examination issues?
21.5.10.3.1 Integrated Data Retrieval System (IDRS) Research Exam Issues
400
That transaction code is not found on MFT 13 modules? What is used instead?
21.2.4.3.3.2 Civil Penalty Module Processing
(1) ... Because these modules are non-return modules, some AMRH conditions may not apply, as some are identified by a TC 240 instead of the TC 150.
400
What do we do with a module missing TC290/300, but has a TC595?
21.2.4.3.44.1 AMRH12 Resolution
- TC 595 posted and no TC 290/300. (Route to Exam)
400
When working codes 017 and 018, Letter 112C is sent to request the return, what action is taken when there is no reply?
21.2.4.3.61 Credit Balance Module TC 59X (26 -H)
(1) ... leave credit on Master File, close case control, "NOREPLY", and input TC 592.
500
If the taxpayer is required to file a return but does not reply to the 112C letter, what action is taken to release the freeze?
21.2.4.3.39.1 AM08 Resolution
The freeze is not released.
(4) c. If no reply is received ... close as no reply.
NOTE:-X freeze will not be released.
500
To which IRM is referred when there is a P- freeze, but research determines there is no RIVO involvement?
21.5.6.4.31.1 P- Freeze with No Return Integrity Verification Operations (RIVO) Involvement.
500
What blocking series is used to release the freeze on a Civil Penalty module?
21.2.4.3.3.2 Civil Penalty Module Processing
(5) ... If a TC 290 .00 is input to release the freeze, use Blocking Series 52.
500
If the taxpayer submits a signed return in response to our CP080 notice, and a TC610 has posted on the module, what date is used for the return received date?
21.2.4.3.44.1 AMRH12 Resolution
(4) If the taxpayer submits a return and a TC 610 (with Doc Code 70 or 76) is posted on the module, use the TC 610 date as the return received date to give the taxpayer the benefit of that date for the return received date.
500
What does closing code 014 indicate?
Not Liable this period - Subsidiary organization