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N

Note:

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

The taxpayer will use this form to authorize an address change.

Label the notice with the appropriate label.

Use CC ACTON to enter a history item if CC TXMOD is up on IDRS.

Input a CC STAUP for six cycles on balance due accounts.

Refer to the Label Decision Table for Refund and Overpaid Notices below to determine the appropriate label for Refund and Overpaid notices.

If

Then Label the Notice With

A TC 846 posted to the module in the notice cycle

Labels 11 and 12.

A TC 740 posted to the module with 99999 in the DLN, setting an S- Freeze

Labels 11 and 12 if a new address is found. Note: The S- Freeze means that a refund check was returned as undeliverable.

A TC 740 posted to the module between two TC 846s for the same amount

Labels 11 and 12 to the address shown on CC ENMOD. Note: The original refund check was returned as undeliverable and subsequently reissued.

No TC 846 is present on the module

Label 11.

Refer to the Label Decision Table for Undeliverable Balance Due Notices below to determine the appropriate label for Undeliverable Balance Due Notices:

If a Payment

Then Label the Notice With:

Posted since the notice cycle or is pending on the module

Labels 3 and 9. Use CC INTST to decide the new account balance.

Has not posted since the notice cycle

Label 9. Use CC INTST to decide the new account balance.

Resolve Even Balance and Information notices by mailing the notice with Label 11.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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