Please see IRM 21.4.1.4.1.2, Return Found/Not Processed, for the timeframe. Be sure to Indicate "TC 766REJ" on the adjustment. a TOP offset has occurred and the TOP offset notice was received. Program Reports: The program reports provided in this IRM are for identification purposes for the AM Customer Service Representatives (CSRs) and Tax Examiners (TEs). UPC 342, RC 06, occurs when a TC 766 with OTN is greater than the net TOP offset amount. 7) Taxpayer's overpayment is being held by -Q Freeze. See IRM 21.4.6.5.1, Taxpayer Inquiries on TOP Offset. The issuance of an IDRS generated manual refund does not automatically bypass offset for TOP debt. A mixed entity case is a case involving the filing of a tax return by an individual who is using a TIN belonging to another individual. Contact Insolvency at the Centralized Insolvency Operation (CIO) or fax Form 4442, (see (1) above for faxing instructions) to determine if the Injured Spouse's refund can be issued. 31 CFR 285.3 (h). BPI 8 generates on the first refund, TC 846, issued after the reversal of a TOP offset to a primary TIN's debt. Accounts with undeliverable refund checks must be researched for the correct address for re-issuance of a manual refund. These shortcuts are applicable to all Community Property States for TOP debt only, and: The only debt involved is a TOP debt owed by the other spouse or no debt is owed. If the taxpayer can provide a copy of Form 8379 via fax, attach a copy of the faxed Form 8379 to the Form 4442/e4442. Include a blank Form 8379 with instructions. A few paper copies should be kept in each area that works Form 8379, Injured Spouse Allocation, to photocopy when there is a problem with one of the electronic worksheets or the computers may be down. The sum is the amount of the TOP offset reversal to be input as a TC 766. Wage & Investment Division. The TC 766 is a credit to the taxpayer's account and posts with an actual money amount. The amount may be for all or part of the TC 898 with the same OTN. The agency is required to make the refund payable in the name or names that were on the IRS refund file at the time the original refund and TOP offset occurred. If the taxpayer states they filed the Form 8379 in error or no longer wants the Form 8379, Injured Spouse Allocation, to be considered: Verify the request is from the injured spouse who filed the allocation. Input TC 807 first with HC 1, then input TC 808/809/810/811 with a PDC for 1 cycle. Treasury Offset Program - FAQs for The Public 6) Taxpayer says Form 8379 was filed with his/her original return and no refund was received. Send Letter 3179C, Refund Offset to Treasury Offset Program (TOP) and Injured Spouse Inquiries, or Letter 285C, Refund/Overpayment Applied to Account, when responding in writing to injured spouse inquiries regarding TOP and tax offsets respectively. Bypass TOP offset for all primary TIN debts except child support. This will allow the reversals to post in one cycle and the overpayment will be systemically refunded in both taxpayers names. If a signed premarital agreement is received, process Form 8379 without regard to community property laws. Issue a manual refund on Form 5792, Request for IDRS Generated Refund (IGR), for the injured spouse's portion of the refund.