Skip to content
ChatProjectCodes

N

Note:

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

A pending TC 971 (AC 010) or TC 150 on the notice module will post as a TC 976 and create a -A Freeze.

Void the notice.

The overpayment is caused by a rolled payment and the module that the credit rolled from now has a -A freeze or pending TC 976

Print the CP 267. Do not release the credit (Q freeze).

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.