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N›Caution:

Label 22

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

: The overpayment on your account is a credit that was not claimed. If you do not owe other taxes, we will refund the overpayment amount in 3 to 4 weeks.

Use Label 22 when all of the following applies:

The notice is a CP 267 or 268.

There is any type of unclaimed payment on the notice module that does not belong on another module.

A CC REQ54 TC 290 .00 HC 3, Priority Code 4 has been input to release the Q- freeze and allow a refund.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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