Exception:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
See the table below for situations when Notice Review does not order the return or assess the penalty.
Do Not Order Return or Assess the Penalty If:
There is a -A freeze on the account.
It is a 6020b return (not liable for penalties). A 6020b return is a substitute for a return using Forms 4549, 886-A, and 13496 in place of a return under IRC Section 6020b. These forms are completed during an Examination case.
It is a Dummy Return.
Check CC BMFOLT and/or CC ENMOD for FEMA disaster areas and use the date shown to calculate interest and penalties.
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