Note:

There is no minimum balance due amount for generation of these notices. If the balance due is less than ≡ ≡ ≡ ≡ ≡, the balance due amount will print as none.

An adjustment notice will have the DLN of the TC 150 if it generated for the recomputation of FTF (TC 166), FTP (TC 276 decrease only), ES (TC 176), or FTD (TC 186) penalties to a timely credit or extension posting after the notice module has settled or at settlement if the notice module is overpaid with no math error.

The notice will have an adjustment DLN only if generated by a Doc Code 54 or 47 adjustment action (ADJ54 or ADJ47 input). The 4th and 5th digits of the IDRS adjustment transaction DLN will carry the Doc Code of the adjustment type. Doc Code 54 indicates an adjustment input on CC REQ54. Doc Code 47 indicates an adjustment input on CC REQ47 by Examination. For more information see IRM 3.14.2.6.1.7.1, Pending Transactions, for more information.

Review all aspects of the CP 210/910 and CP 220/920 notice module before voiding. CP 210/910 or CP 220/920 can only be voided if:

The original notice was voided (returning to taxpayer's figures).

The original notice was retyped to reflect the information on the adjustment notice or the information on the adjustment notice was previously communicated to the taxpayer.

An adjustment notice reflecting the correct module information will be retyped in a later cycle.

The adjustment is incorrect and a pending transaction will correct the module.

The credit transaction that created the notice is invalid and will unpost in a later cycle.

A pending transaction on the notice module is a reversal of the adjustment action that created the adjustment notice.