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

See IRM 3.14.2.6.8, CP 267 and CP 268 Review - Notice of Excess Credit Q- Freeze

When a taxpayer changes the reporting agent within a given quarter and does not terminate the contract with the old agent, the old agent is still required to file tax returns until the contract is terminated. Any credits posted to the module must be held until the new agent files the correct return. Refer to the table below.

If

And

Then

Prior history indicates taxpayer did not file returns for prior quarters

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

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