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

For additional information refer to IRM 3.14.2.6.14.1, CP 210, CP 220, CP 910 and CP 920.

CC COMPAF , use this command code to manually compute the FTP penalty. CC COMPAF computes the penalty on a specified amount for a specified time period. Input a separate CC COMPAF for each Start Date on the module. See IRM 3.14.2.6.17.2, Definitions, for more information regarding Start Dates.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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