If the FO discovers the incorrect BOAN, report the case to the PC so that it can be
deleted from TRO.
If the PC discovers the incorrect BOAN, report the case to the OAS staff.
Provide the claim number, debtors' name and both the correct and incorrect BOANs in
the report.
Correct the MBR once the correct BOAN is determined.
Refund the erroneous offset to the person due the IRS refund.