CP 161 (CP 861 Spanish) Balance Due Notice - Non-Math Error

The CP 161 (CP 861 Spanish equivalent) is a non-math error notice informing the taxpayer of a balance due of $5.00 or more. The balance due may be the result of any combination of tax, penalties, and interest.

Use the selection key as a guide for reviewing the notice. See Exhibit 3.14.2-5, NRPS Selection Keys.

Look for pending (AP, PN, TP, RS, UP or CU) credits in the NRPS package and IDRS. If the payment overpays the module and is not pending on TXMOD or posted on BMFOLT, decide if the payment belongs on the notice module before including the payment on the notice.

If the payment is UP, check UPTIN for the Unpostable Resolution Code to decide if the payment will post to the module. If the unpostable case is open, use CC UPCASZ to enter information to facilitate posting of the payment.