NRPS Selection — Internal Revenue Manual Part 3. Submission

For more information on acronyms in the table see IRM 3.14.2.1.6, Acronyms/Abbreviations/Definitions or the Acronym Database.

KEY

CATEGORY A - Special Handling Required (EXPLANATION)

Overpaid amount between $25,000 and $1,000,000.

Balance due or overpayment of $1,000,000.00 or more.

Balance due amount with penalty or interest amount of $25,000 or more.

Large Corporation.

Balance due of $100,000.00 or more, but less than $250,000.00.

Balance due or adjustment of $250,000.00 or more, but less than $1,000,000.00.

CP 225 with Debit/Credit transfer

IRC 965 Payment Identified with TC 670 DPC 64

CP 210/220 for MFT 03 and with a tax period of YYYY08 (BPD) or CP220/267B for MFT 79 with a tax period of YYYY09 (IPF repealed December 31, 2020.

Balance due between $75,000.00 and $100,000.00.

Corporate Examination Program (CEP) Cases. Worked by LB&I (76XX batches).

Void CP 267 when specific criteria is found on the tax module.

Select any CP with Master File Tax Code (MFT) 02 and form type 1120-C (Doc Code 03)

IRC 965 Return Identified with CCC “J”

Select if notice amount is an overpayment of $500.00 or more and a TC 766 or TC 806 is present.

Select if notice is a CP 134B/R or CP 834B/R.

Form 8752 (Master File Tax Code (MFT) 15).

Balance due notice with an Excess Collection situation.

Select if a CP 145 with a tax period of 200612 or later if:

Master File Tax Code (MFT) 01 with a filing requirement set to MFT 14 or

MFT 14 with a filing requirement set to MFT 01.

CP 267A for MFT 03 and with a tax period of YYYY08.

KEY

CATEGORY B - High Priority (EXPLANATION)

Form 706 (Master File Tax Code (MFT) 52)/Balance due or overpayment.

Local control can be used to increase the priority of any other selection key to this level.

Taxpayer notice code 90.

Balance due: delinquency penalty and extension of time to file pending or potentially mis-posted extension of Time to File.

KEY

CATEGORY C - FTD ROLLOVERS (EXPLANATION)

CP 267 - the overpayment amount is equal to or greater than 100 times the tax liability - verify tax amount for decimal error, transposition error, or transcription error.

CP 267 for $200.00 or more, but less than $25,000.00, or CP 268 for $200.00 or more.

CP 267 and CP 268 select if the overpayment amount is equal to the TC 716 or TC 710 greater than or less than $10.00 before penalty and interest.

CP 267 and CP 268 select if the notice amount is $200.00 or more and a TC 766 or TC 806 is present.

CP 267 select if the notice amount is between $25,000.00 and $75,000.00.

CP 267 select if the notice overpayment amount is between $75,000.00 and $100,000.00.

CP 267 select if the notice overpayment amount is between $100,000.00 and $250,000.00

KEY

CATEGORY D - Balance Due and Even Balance (EXPLANATION)

Remittance Processing System (RPS) discrepancy.

Select if notice is for MFT 01, 14, 10, 11, 16 and if the corresponding MF tax module does not contain a -A freeze and has no associated pending transactions and contains no TC 186, TC 27X and no interest assessment and combination of up to 5 TC 650 amount where the payment date is later than the ending date of the tax period and the combined amounts equal the notice amount greater than and less than $5.00.

Form 1120, when the underpaid tax plus pre-paid ES Penalty is equal to a pending credit transaction, or a credit amount, or the credit balance on another tax period.

Form 1120, the extension (FORM 7004) payment is posted to another open module (no TC 150).

The underpaid tax amount equals a posted credit transaction/balance due.

A refund has been intercepted on another module (TC 841) and notice is balance due.

The underpaid tax of $25.00 or more is within 10% of a credit balance on another tax period.

Underpaid tax is equal to 1 to 5 credit transactions pending or posted to another tax period.

A credit transfer (Document Code 24, 34, 48, or 58) is pending to the notice module.

An adjustment transaction (TC 29X or TC 30X) is pending to the notice module.

A credit amount equal to one-fourth of the tax liability amount on Form 2290 is posted to another tax period.

A Master File merge transaction (TC 001/011/04X) is pending to this TIN (Balance due Notice).

Balance due: amount claimed equals open credit balance or the sum of 1 to 5 pending or posted credits

A refund (TC 846) has generated this cycle on another tax period. (Notice is equal to or less than refund.)

Delinquency penalty (TC 166) was not assessed on a potentially delinquent return.

Acceptable reason for not filing a return (TC 590/591), is posted to the notice module.

The prior two tax periods have credit transfers (Doc. Code 24/34/48/58) cross-referenced to another TIN.

Balance due per taxpayer or Net Credit Claimed minus Total Credits amount is equal to a credit on open module.

Credit on an open module is available for offset.

A transaction is pending to the notice module.

KEY

CATEGORY E- Overpaid Notices (EXPLANATION)

Refund transcript indicator set.

Generated Refundable Credit (TC 766) equal to the Overpayment amount or 1 to 5 credit transactions.

Amount of overpayment (not including credit interest) is greater than 10 times the tax liability.

Overpayment is frozen due to backup withholding.

Form 1041 with a TC 806 (withholding) on the module.

Overpaid: refund amount equal 1 FTD credit posted to the notice tax period.

Form 941: the two prior tax periods (Modules) contain TC 29X or TC 976 transactions. (Trend of Tax Adjustments/Amended returns.)

Any overpaid notice not selected under another key.

Overpayment (Not including credit interest) equal to one posted subsequent payment (TC 670).

The prior two tax periods have credit transfers (Doc. Codes 24/34/48/58) cross-referenced to another TIN

An adjustment or a credit transfer (Doc. Code 24/34/48/58) is pending to the notice module.

KEY

CATEGORY F- Adjustment Notices (EXPLANATION)

Select an overpayment notice and the Refund Transcript indicator is set. Do not select if there is a BMF NRPS refund transcript already associated to the notice.

Select for Master File Tax Code (MFT) 16 only, select if Backup Withholding amount is significant.

Balance due notice, with a tax increase equal to a payment posted to another open module.

Balance due notice with a pending credit.

Overpaid notice with a pending debit.

Select if a Debit/Credit Transfer (DLN Document Code 24, 34, 48 or 58) transaction is pending for the same TIN, MFT and tax period as the notice.

KEY

CATEGORY G - Refund Transcripts (EXPLANATION)

Million dollar refund.

High questionable refunds.

Refund interest.

Million dollar refund for $10 million or more.

Pending debit transaction present.

Refund caused by subsequent payment (TC 670).

Refundable credit (TC 766) of $10.00 or more.

Any refund transcript not selected under another key.

KEY

CATEGORY H - Local Control

Select the percentage of notices requested that match the Local Control File (LCF) on CP Number, Master File Tax Code (MFT) and Math Error Code. (Taxpayer Settlement Notices only.)

Select if the notice matches the Local Control File (LCF) on any of the following: TIN or TIN and MFT or TIN, MFT and Tax Period.

Select if the notice matches the ERS DLN on the LCF using all 14 digits of the DLN.

Select if the percentage of notices requested that match the LCF on one of the following: CP Number or CP Number and ZIP Code range or CP Number and MFT or CP Number and Freeze Code.

Select if the balance due amount exceeds the amount on LCF but is less than $25,000.00.

Select if the notice DLN matches the 1 to 14 significant digits of the DLN on the LCF.

Select the percentage of notices requested that match the LCF on: CP Number and Penalty Code or CP Number, MFT, and Percentage.

Select if the notice matches the LCF on Employment Code and the notice amount exceeds the amount on the LCF.

Select the percentage of notices requested that match the LCF on Master File Tax Code (MFT) and Tax Period.

KEY

CATEGORY I - Low Priority Balance Due Notices

Credit claimed was refunded in prior period (either year or quarter) with the same Master File Tax Code (MFT) for amount greater than or less than $10.00.