Note:

Hold Code 3 will not accelerate IDRS balance-due notices.

When a module contains one or more pending payments (AP, PN, UP, CU, or TEP) that will cause FTF or ES penalty recomputation, enter CC STAUP for 9 cycles to allow the taxpayer adequate time to respond to the recomputation notice.

A STAUP will automatically release after nine cycles if there has never been an open control on the module.

If a control is opened on the module after STAUP is input, it will release nine cycles after the control base is closed.

A STAUP will never remain for more cycles than the number originally input.

Use CC STAUP when a balance due account requires corrective action that cannot be accomplished within the notice cycle.

Delay CP 50X notices by inputting CC STAUP for 9 cycles.

After working the case, input CC STAUP with the same status used in the initial STAUP for 9 cycles. Use the cycles indicated in the chart below for this input:

If the Original Notice was

Then input CC STAUP for

Labeled

5 cycles

Retyped

6 cycles

Do not accelerate notices by skipping statuses using CC STAUP.

Input the next status and the number of cycles that IDRS would normally delay the next notice.