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.