Caution:

Do not void or label a CP 161 if the module is partially or fully paid by credits that offset (TC 706) in the same cycle as the notice. A CP 138 will generate from the losing module. Print the notice.

If

And

Then

Tax liability or claimed credits match timely credits posted on another tax module.

TC 150 has not posted to the other module.

Request the return using Form 2275 ,Records Request, Charge and Recharge, (if the return is not included with the NRPS package). Use IAT Tool Fill Forms to make the request easier. The return may need to be reprocessed. Use Disposition Code H to hold the notice until a determination can be made regardless of selection key.

Tax liability or claimed credits match timely credits posted on another tax module.

TC 150 has posted to the other module and the tax liability matches the credit on the notice module.

Request returns for both modules using Form 2275, Records Request, Charge and Recharge,(if not included with the NRPS package).Use IAT Tool Fill Forms to make the request easier. If the returns posted incorrectly, do not reprocess the returns. Adjust the tax on each module to agree with the information on the correct tax period. Use Disposition Code H to hold the notice until a determination can be made regardless of selection key.

After completing the necessary research, refer to the table below to determine when to delete the refund (NOREF).