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N›Note:

HQ (Highly Questionable) Refund Transcript (CP 386)

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

Carefully review the transcription errors and review payment dates for possible posting errors like incorrect tax period.

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The select key for HQ NRPS Transcript is 021.

If criteria exists to generate a CP 112, the HQ Transcript will be suppressed and a CP 112 will generate with select key 021.

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