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. IRN 853 will pass the missing information code.

When a CP 162B generates as a result of an adjustment made to assess the penalty, compare the Number of Partners/Shareholders, Number of Months, and the Missing Information Code in OLNR to the values in IRNs 851, 852 and 853 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.