Failure to Pay (FTP) Penalty Command Codes

CC INTST displays the FTP penalty computation, including both posted and accrued amounts, up to the date specified. CC INTST with definer "D" shows how the computer figured the penalty. This is accurate unless there is an FTP restriction (TC 270/271) or a pending TC 28X, 29X, or 30X on the account. See IRM 20.1.2, Failure To File/Failure To Pay Penalties, or IRM 2.3.29, Command Codes INTST, ICOMP, and COMPA, for other situations when INTST cannot correctly compute the FTP penalty. Use these CC for updating a notice to include pending payments and credit transfers. When inputting a credit transfer follow instructions in IRM 3.14.2.7.7, Credit Transfers.