Caution:

If the module is zero but the taxpayer is not getting the refund or credit elect they expected, print the notice.

After the adjustment action, the account will have no math error or ES discrepancy. It will be an overpaid, or an even balance, or have a balance due of less than ≡ ≡ ≡ ≡ ≡ ≡. The adjustments must match the taxpayer’s figures, and any incorrect refund will be deleted or the module will be an overpaid balance, which will either result in a refund or a credit elect as the taxpayer expected.

It would cause a misunderstanding by the taxpayer.

Reprocessing a return. (Use Hold Code 4 on the tax adjustment.)

If voiding the original notice, prevent the next notice from generating by inputting a CC REQ54 with a TC 290 .00 with a hold code 3 at the same time as the credit transfer (if credit transfer is CC ADD34 use posting delay code of 1 on ADJ54) or use the Local Control File to intercept and void any future adjustment notice. See IRM 3.14.2.5.4.1, CC NRP97 Input Information.

Do not void an Adjustment Notice unless one of the following is true:

The original notice was voided and the conditions in Printing Notices are not met.

The original notice is retyped to include the corrected information.

If the original balance due notice was voided in error and the next CP 210/ CP 220 is selected, release the CP 210/ CP 220 with the current notice module information. If the taxpayer contacts Customer Service to inquire why a previous notice was not sent, the Customer Service Representative will be able to read the account history and explain the account activity to the taxpayer.