Caution:

If you do not have the return (paper document) and have not received other documentation for the TPNC 90 (printed ERS screens with the correct TPNC 90 copy paste information), see above for verifying the location of the return. Do not void the notice or change a TPNC 90 to another TPNC solely because the return has not been received in Notice Review.

If

Then

The taxpayer is correct with no math error on the return

Void the notice if all conditions are met for voiding the notice per IRM 3.14.2.7.10.3, Voiding Notices.

A standard TPNC is indicated on the Form 12648, TPNC 90, or the return and is correct

Select the correct TPNC in OLNR.

The standard TPNC is incorrect

Research the case and delete the incorrect TPNC and select the correct TPNC.

If the 90 literal written on the Form 12648 or the return is correct

Select the TPNC 90 literal code from the TPNC 90 Literals-Copy and Paste Job Aid.

If the 90 literal written on the Form 12648 or the return is incorrect

Research the case to identify the correct TPNC. Select the correct standard TPNC, type the appropriate paragraph in the TPNC 90 open box in OLNR or select the TPNC 90 code from the TPNC 90 Literals-Copy and Paste Job Aid.