Selection Keys - Additional Review Required for Notices Generated Under Keys 09, 33,…

Key 09 - TPNC 90: When none of the standard TPNCs adequately describe an error condition on the return, the Error Resolution System (ERS) tax examiner writes a specific math error explanation on Form 12648 , 90 - TPNC, and attaches it to the return or selects an approved 90 Math Error Code and writes 90 dash with the literal number on the corner of the tax return. Follow the table below if a TPNC 90 case is received without access to the tax return.