Note:

IRN 851 will pass the number of Shareholders/Partners/Residual Interest Holders to the notice. IRN 852 will pass the number of months late/incomplete to the notice. When a CP 162A generates as a result of an assessment of the penalty, compare the “Number of Partners/Shareholders” and “Number of Months” in OLNR to the values in IRNs 851 and 852 reflected on the module and the amounts reported on the return, if the return is available. If the amounts are incorrect on the module or in OLNR, correct them and retype the notice accordingly.