Note:

See (e) below if the module information does not match the processing and Form 2290 tax rate.

If the payments belong on the notice module use the following table to determine action and notice disposition:

If

And

Then

1. The taxpayer is claiming the payment on the notice module (or research has indicated the payment is misapplied)

Moving the payment will not place the "from" module in debit (balance due) status

Transfer the payment using the IAT credit transfer tool. See IRM 3.14.2.7.7 , Credit Transfers, for more information.

2. The taxpayer is claiming the payment on the notice module (or research has indicated the payment is misapplied)

Additional credit will remain after the payment is transferred out

Use a TC 570 on the debit side of the credit transfer to hold any remaining credit.

3. If the payment is timely

Full pays the notice module (penalty and/or interest will abate)

Void the notice.

4. If the payment is applied

It is not timely, or there is still a remaining balance

Use the appropriate label. See IRM 3.14.2.7.10.6 , Labeling Notices, for more information.

If the TC 150, BRTVU, and Form 2290 tax rates do not match, a reprocess may be required. If a MeF return, follow IRM 3.14.2.6.18.1. If a paper return, request the document from files and follow IRM 3.14.2.6.18, Reprocessing/Adjusting E-filed Returns. Do not make a determination for reprocess without the paper return. Instead use OLNR disposition H to hold the notice.