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Caution:

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Void the notice if the pending transaction(s) is a reversal of the transaction that generated the adjustment notice.

Notice Disposition for Pending Debit Transactions (PN, RS, or UP) TC 820 or TC 830. If the pending transaction is a TC 820 or TC 830, the transaction will unpost if the overpayment is refunding or the module balance is less than the transaction amount (because the credit is not available to be transferred). See below.

If

Then

TC 820 or TC 830 is correct and is pending on an overpaid, non-refunding module and the full credit is available

Retype the notice in OLNR to remove credit interest if applicable.

Apply Label 7 in OLNR.

If there is a -R freeze and credit will remain on the account after the TC 820/830 posts, release the freeze with TC 571 or TC 290 .00 Hold Code 3, Posting Delay Code 1.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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