Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Do not label if the offset partially pays the module in full. A CP 138 will generate from the losing module
The labels shown in this text have been approved for the situations listed. A label must not be used for any other situation unless the label conveys the correct information to the taxpayer.
SPC management has the option of requiring a notice to be retyped instead of labeled.
Headquarters must approve any additional labels before use.
The labels in the following sections IRM are approved for use by Notice Review TEs.
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