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

Generally, these notices will not carry any penalties. However, CP 116, CP 210 and CP 220 may include Failure to File 8038-CP electronically or Failure to Pay penalty if a previously claimed credit was disallowed after a refund was issued.

b) The following disposition codes are the only ones allowed to be used for Transcripts (CP 380s, CP 384s and CP 388s) generating for Form 8038-CP (MFT 46) when utilizing the OLNR application:

T (Transcript): Use this disposition to mark the account as a transcript and no other updates are needed.

TI (Transcript/Intercept): Use this disposition to just mark the account as a transcript and intercept the refund

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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