Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Refer to IRM 3.14.2.7.1 Refund Intercepts using Command Code (CC) NOREF.
PIEST
Display an explanation of an estimated tax penalty (TC 176) computation.
PIFTD
Display an explanation of an FTD penalty (TC 186) computation.
PIFTF
Displays the computation of the Failure to File Penalty (TC 166).
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