Note:

If an incorrect notice was mailed to the taxpayer, you must send the taxpayer the appropriate C-Letter explaining the correction and apologizing to the taxpayer. For special situations, contact your work lead.

Every tax examiner who inputs:

An adjustment (CC REQ54) must decide (before inputting the adjustment) whether to allow an adjustment notice to generate or not

An adjustment or credit transfer that will cause the FTF, FTD, FTP, or ES Penalties to recompute must decide if another notice will or should generate