Note:

Return not included in the NRPS package : If a payment is dated close to the received date of the return, but overpays the tax due, check CC INTST to the date of the payment. If the balance due on INTST is the amount of the payment, the taxpayer computed penalty and interest, transfer the payment.

Forms 990 /1041/1120 series - Specific Review - Extensions : Search for timely credits and an extension of time to file. A timely filed extension with or without credits can post to an incorrect tax period or EIN. If you decide the extension was intended for the notice module, transfer the extension. See IRM 3.14.2.7.9 , Extensions.

Form 990 Series - Specific Review: CP 161 generates as a settlement notice for missing credits. Decide missing credit amount by subtracting claimed credits from credits posted. Check for tax due, tax due plus penalty and/or interest, and missing claimed credits. If payments posted to other modules appear to be timely for the notice module, use CC BRTVU to decide total claimed credits. (Extension payments may not appear on NRPS as claimed credits.

Form 2290 - Specific Review: CP 161 is issued when there is an L- Freeze present on the account. See IRM 3.14.2.6.6.12, Form 2290 (L-), for more information on Form 2290 L- freeze. The Form 2290 (MFT 60) Heavy Highway Vehicle Use Tax, is unique because the tax rate is charged per vehicle in use. The tax period and tax are based on the month(s) the vehicle(s) was put in use and the number of vehicles in use. These notices are selected for review due to payments posted to a prior year settled module. Review the account, including the previous module(s) to see if the balance due can be resolved and/or prior year payments can be moved.

After completing general review procedures (IRM 3.14.2.6, General Review Procedures), verify the tax return has been processed to the correct tax period. The determination for From 2290 is different than other forms. View the notice module on TXMOD and review the tax per taxpayer and TC 150 amounts.