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Caution:

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

These notices should not be worked by Notice Review or Large Corp/Technical. Do not assign to tax examiners.

CP 210 or CP 220 will be the only notice generating for these accounts.

These notices will generally generate under Key 018, but may be selected by other key selection criteria.

Branded Prescription Drug Fees will always have a tax period ending in August and MFT of 03.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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