Shown is a check list that must be discussed with your work leader whenever you question whether a case will have a 2 year or 5 year erroneous refund statute expiration date (ERSED). Generally, when IRS personnel follow IRM 21.4.5, Refund Inquiries, Erroneous Refunds, and correctly set up an erroneous refund case for Accounting Operations, they include the ERSED. Occasionally, though, it will be necessary to ask you work leader about working with this decision guide to determine the correct ERSED.