Exception:

If discrepancy is $ .99 or less void notice and leave a history item in IDRS.

Review all other modules provided in the NRPS package for the selected notice to decide if the excess credit belongs on another module. If research indicated the excess credit is for a different module, transfer the payment using IAT. Use the following to analyze the account for the taxpayer's intent.

Review the payment pattern. A payment pattern is the taxpayer’s history of payments. Verify if the amounts and timeliness of current module payments match the taxpayer’s previous module payments (two to three prior modules should give an indication of prior history also known as a pattern).