The original transaction (involving the specific RINs) should be nullified and, if already reported to EPA, corrected reports should be submitted. If discovered prior to being reported to EPA, then all associated records must be corrected. If a transaction must be reversed for any reason, then PTDs must be corrected and must track the specific RINs.

Question and Answer was originally posted at: Questions and Answers on the Renewable Fuel Standard Program (PDF) (55 pp, 221 K, EPA420-F-07-041a, August 2007, About PDF)