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Note:

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

IDRS input is limited and specific for this MFT. See Exhibit 3.14.2-33, MFT 46, MFT 74 and MFT 76 Required Plan Input and Command Code Limitations, for specific information.

Disposition of these cases in OnLine Notice Review (OLNR) is limited. Follow the guidelines below:

a) The following disposition codes are the only ones allowed to be used for CP 116s, CP 138s, CP 210s, CP 220s for Form 8038-CP (MFT 46) when utilizing OLNR :

E (Entity): Use this disposition to make entity information changes or updates.

V (Void) : Use this disposition to void the notice completely because of inaccurate information.

VI (Void/Intercept): Use this disposition to void the notice and to intercept any refund on the module. It will only be applicable to CP 210s or CP 220s.

P (Print): Use this disposition to send the notice to the taxpayer.

PI (Print/Intercept): Use this disposition to send the notice and intercept the refund on the module. It will only be applicable to CP 210s or CP 220s.

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