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Retyping Notices

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

Retype a notice when changes to the notice module requires the updating of the notice elements to correctly reflect the updated tax module information. Listed are some of the conditions which require a retype of the original notice:

An adjustment to the taxpayer’s original figures increases tax or decreases credits

The original balance due amount is increased

An adjustment to the notice module changes the module balance from balance due to overpaid

An adjustment to the notice module changes the module balance from overpaid to balance due

The original TPNC(s) requires correction

The original refund interest allowed is reduced or no longer applicable

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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