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Caution:

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

Use the current status (other than 19 or 21) if the IDRS notice is voided or mailed erroneously.

Check the History Section of the module.

Check for any Pending transactions or any current Status 48. Caution: Never use CC STAUP to update the Status to 22 for zero cycles. This causes the account to immediately become TDA.

Input CC STAUP for 9 cycles when routing a balance due case or its correspondence to another area.

Never input CC STAUP for fewer cycles than the normal interval to the next notice. Be aware of the posting cycles of each notice, especially if using the same status.

A STAUP cannot be input when:

The Collection Statute Expiration Date (CSED) is within 6 months of expiring.

An Account is in Status 22, 24, 26, 64, 60, 71, or 72.

A STAUP will only prevent an erroneous IDRS notice if it is input by the Friday before the erroneous notice is scheduled to generate (10 days before the 23C Date).

If the Campus status has just updated, it is too late to use CC STAUP.

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