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

If the payment pending in the NRPS package is a TC 650 or TC 660 review BMFOLT to verify the payment will post (A rolled payment will post on BMFOLT as TC 650/660 for .00). If the payment will post to the notice module use Label 2. If the payment will not post do not label the notice.

an adjustment notice will generate to the taxpayer.

the resulting balance on the notice module will be a reduced balance due.

Failure to File (TC 166), Failure to Deposit (TC 186), or Estimated Tax (TC 176) penalties will recompute or Failure to Pay (TC 276) will decrease.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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