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N›Example:

CP 210 (CP 910) and CP 220 (CP 920) with Pending Debit Transactions

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

If review of the module indicates pending debit transactions will post to the module, the transaction may result in systemic recomputation of penalty and/or interest. Recomputation of interest (TC 196) does not generate an adjustment notice.

Recomputation of penalties will result in the issuance of a CP 210/910 or CP 220/920. See the table below for command codes which are used to review recomputation of penalties.

If

Then

TC 166 (FTF Penalty)

CC PIFTF recomputes

TC 176 (ES Penalty)

CC PIEST recomputes

TC 186 (FTD Penalty)

CC PIFTD recomputes

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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