Caution:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Do not assess FTF penalty if reasonable cause indicator R for filing late is on the return.
Key 55: Balance Due Notices are selected if an acceptable reason for not filing a return (TC 590 or TC 591) is posted to the notice module. The Collections function inputs a TC 590 or TC 591 on the module where a return is not required to indicate no further filing is required for an EIN.
Because taxpayers may change EINs for various reasons research is required. Follow the table below.
EIN Changes:
Use NRPS and IDRS to research previous tax modules
Check the return for an indication of any other EIN
Use CC NAMEB
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