To protect the TP’s rights, the field office (FO) must examine each ICOR adjustment to determine if there is a downward adjustment for any year and advise the individual of their right to contact the Internal Revenue Service for a potential refund of the overpaid SECA taxes. Further, when processing an ICOR the Form 843 should not be selected on the ESED (SE Determination Adjustment) screen. See MSOM EM 024.002 for a discussion of the ESED screen. Enter “Potential SECA tax refund due on the Rationale Screen to alert IRS of the potential need to refund SECA taxes to the taxpayer.