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

PRNs 722 can only be assessed using TC 290 .00 or TC 300 .00 with the applicable IRNs. The table below shows the PRN and IRNs needed to assess the FTF penalty under IRC 6698/6699:

Form/MFT

PRN 722

IRN 851

IRN 852

1120-S (MFT 02)

PRN 722 lists the Total Penalty Amount

Number of Shareholders

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

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