Tax Examiners should take care to delete the filing requirements once the adjustment has been completed if the taxpayer is no longer required to file a return. More than one tax period is to be reinstated but the name lines are not the same, Input a name line on IDRS for each year being reinstated. Prepare a two-way memo to the Accounting Branch Function, along with the transcript requesting the year be removed from retention. Accounting Branch Function will return a copy of the two way memo indicating the cycle the module will be reinstated. Based on this information, cycle your transaction for processing.
Credits are available on another module, Transfer the credits before making the assessment.
Use TC 570 on the receiving module if a return has already posted to freeze the module. To prevent incorrect refunds, use TC 570 on the debited module when more than one credit must be moved. Internal Revenue Manual Hndbk.