Caution:

TC 238 will not adjust is Correspondence Code 22, 23, or 24 is present on the module. Do not adjust this penalty.

The notice module will be in balance due status or an overpayment amount that does not match the taxpayer refund amount.

Use Label 19 on CP 162 with a pending TC 460 when:

The FTF will recalculate and

An adjustment notice will generate in the next cycle and

The CP 162 is reviewed after the LCF cutoff period, which is Thursdays at 12 PM Local Time.

Do not use Label 19 on CP 162 with a pending TC 460 when:

An additional adjustment notice can be intercepted using the LCF (See IRM 3.14.2.5.4, NRPS Local Control File and IRM 3.14.2.5.4.1, NRP97 Input Information)and

The TC 166 will be reduced or abate completely. Intercept the next notice and retype or void the CP 162 as appropriate.