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N›Caution:

Label 23

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

: We recently received a payment of [$0.00]. This notice doesn't reflect that payment in your balances. For updated account information, you may contact the above phone number.

Use Label 23 when all of the following applies:

A lead has approved the use of the label.

There is a resequenced or unposted pending payment on the notice module.

The interest on the notice is incorrect.

There are no penalties that will recompute and another notice will generate.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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