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Label 9

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

: This notice was returned undeliverable. Additional penalties and interest have accrued on your account. The current balance due is [$0.00]. To avoid additional penalties and interest, please pay by [MM-DD-YYYY].

Label 9 is used when a balance due notice is returned undeliverable from the U.S. Postal Service and the date of the notice is more than 7 days before the current date.

Label 9 is not used in OLNR. This label is affixed to a paper notice that has been returned to the IRS for improper address information.

Use CC INTST or CC COMPA to recalculate penalties and interest for the correct label fill-in for balance due. The "Interest To" and the "Payment Due" dates are both the current 23C date plus 10 days.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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