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N›Exception:

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

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

Follow the below information for pending credit transactions on adjustment notices. This section applies to pending payments and pending credit transfers.

See the table below for notice disposition for pending (PN, RS, TP or UP) credit transactions such as TCs 610, 640, 650, 660, 670, 700 or 710:

If

Then OLNR Disposition is

The notice module is overpaid, another refund will issue, but another notice will not generate

Label 6.

The notice module is overpaid and another notice will generate due to recomputation of penalty [FTF - TC 166, ES - TC 176, FTD - TC 186, or FTD - TC 276 (decrease only)]

Label 18.

The notice module is balance due, the balance due will be reduced, and another notice will not generate

Label 3.

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