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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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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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