Exception:

If you delete a refund to cover an adjustment, change the notice date to match the 23C Date of the adjustment. Use the posting cycle calendar in Document 6209 to decide the 23C Date for the posting of the adjustment. In all other cases do not change the notice date. The 23C Date decides the assessments of penalty and interest, collection notices, and TDA issuances. The computer will not recognize a notice date change. The computer does recognize an additional tax assessment, which starts a new collection time period.

Sometimes a stuffer is included in the envelope with a notice to give additional information to the taxpayer. These stuffers are identified by an alpha code at the top of the notice.

The most common stuffer is the 746 which explains Math Error Appeal Rights. It is identified by an "A" at the top of the notice. This code must be present on a retyped notice if it was on the original notice. It must also be on the notice if a tax increase above the taxpayer’s figures was input in Blocking Series 77 or 78 DLN, using CC REQ54. (See IRM 3.14.2.7.6.1, Blocking Series.)

If other codes were on the original notice, include them on the retyped notice.

If a multi-page notice is retyped, use local procedures to correct the erroneous information on the notice.

Do not retype the notice if there is a only a change to the name or address on the notice and all other information is correct. See IRM 3.14.2.7.10.4 for Entity Only information.