Federal housing law
Internal Revenue Manual Part 3. Submission Processing
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 4 chapters · 835 sections
- Jurisdiction
- United States
Contents
- Part 3. Submission Processing
- Chapter 14. Notice Review
- Section 2. Notice Review - Business Master File (BMF) Notice Review
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Overview▸Researching Undeliverable Notices
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Overview▸Inflation Reduction Act (IRA) of 2022
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Overview▸Reviewing Notices with Freeze Codes
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Overview▸Math Error Condition
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Overview▸CP 162 Series Balance Due - Non-Math Error Notices
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Overview- CC NOREF Activity Code
▸Reconciling Refund Deletion Requests
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Overview▸Tax Adjustments
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Overview- Return Processable Date (RPD)
▸Credit Reference (CRN) and Item Reference Numbers (IRN)
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▸International Overview
▸International Documents
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- Replies to Computer Paragraph Notices
▸Taxpayer Notice Codes (TPNCs)
Overview- Form CT-1 MFT 09 TPNCs
- Form 11-C MFT 63 and Form 730 MFT 64 TPNCs
- Form 706 MFT 52 TPNCs
- Form 706-NA MFT 52 TPNCs
- Form 709 MFT 51 TPNCs
- Form 709-NA MFT 51 TPNCs
- Form 720 MFT 03 and Form 2290 MFT 60 TPNCs
- Form 940 MFT 10 TPNCs
- Form 941 MFT 01 TPNCs
- Form 943 MFT 11, Form 944 MFT 14, and Form 945 MFT 16 TPNCs
- Form 990-PF MFT 44 TPNCs
- Form 990-T MFT 34 TPNCs
- Form 1041 MFT 05 TPNCs
- Form 1042 MFT 12 TPNCs
- Form 1065 MFT 06 TPNCs
▸Forms 1120, 1120-C, 1120-F, 1120-H, 1120-L, 1120-PC, 1120-REIT & 1120-RIC MFT 02 TPNCs
- Form 4720 MFT 50 and Form 5227 MFT 37 TPNCs
- Form 5330 MFT 76 TPNCs
- Form 8752 MFT 15 TPNCs
- CP Notice Descriptions
- Common BMF Forms
- BMF Notices and Refund Transcripts Table
- BMF Form Information (and Common IMF Forms) - Worked in Notice Review
- NRPS Selection Keys
- BMF NRPS Selection Report - NRP1420
- Control D NRPS Appended Data Pending Transaction TEP-Tape Edit Processing File
- Control D NRPS Appended Data Unpostable- GUF File - Generalized Unpostable Framework File
- Control D NRPS Appended Data - Pending Resequencing File
- Reference Chart for Retyping BMF Notices in OLNR
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- Adding Extensions Using FRM77
- Deleting Extensions Using FRM77
- Form 11-C Filing (MFT 63) Information, Due Date, and Wager Schedule
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- Forms 706 (MFT 52), 706-NA (MFT 52), Form 709 (MFT 51), and Form 709-NA (MFT 51) Return and Ex…
- Form 720 (MFT 03) Return Due Dates and Payment Information
- Form 730 (MFT 64) Return Due Dates
- Form 940 (MFT 10) Payment and Return Due Dates and Extension Information
- Form 941 (MFT 01) Payment and Return Due Dates
- Form 990 (MFT 67), 990-PF (MFT 44), 990-T (MFT 34) Estimated Tax Installment and Return Due Da…
- Form 990-T (MFT 34 - With Org. Code 3) Estimated Tax Installment and Return Due Dates
- Form 1041 (MFT 05) Estimated Tax Installment and Return Due Dates
- Form 1065 (MFT 06) Return and Extension Due Dates
- Form 1066 (MFT 07) Return and Extension Due Dates
- Form 1120 (MFT 02) Family Estimated Tax Installment Payment, Return, and Extension Due Dates (…
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- Form 1120-C (MFT 02) Estimated Tax Installment Payment, Return, and Extension Due Dates
- Form 1120-F (MFT 02) Estimated Tax Installment and Return Due Dates
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- Form 1120-POL (MFT 02) Estimated Tax Installment Payment, Return, and Extension Due Dates
- Form 1120-S (MFT 02) Estimated Tax Installment Payment, Return, and Extension Due Dates
- Form 2290 (MFT 60)Tax Rates - Return and Extension Due Dates
- Types of Penalties and Interest
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- Pending Transaction Flowchart - Applying Credit – Tax Examiner Manual Credit Transfer
- Pending Transaction Flow Chart - Systemic (Rolled) Pending Credit Transfer
- MFT 46, MFT 74, MFT 76 Required Plan Input and Command Code Limitations
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- Julian Date Calendar (Perpetual)
- Julian Date Calendar (For Leap Years Only)