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The original refund interest allowed is reduced or no longer applicable
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