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Exception:

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

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The notice module is balance due or even balance and will become overpaid, and another notice will not generate

Label 4. See Caution below.

The notice module is balance due 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 2.

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