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

If there has been activity on account by Accounts Management or some other area, involving the transferring of credits or payments, (i.e., AP, PN, CU, RS, TP credits), reflect payment and use appropriate label.

Examples of notices reviewed are CP 101, CP 102, CP 107, CP 134B and CP 834B. List is not all inclusive.

Check the selection key for an indication of how to find the missing credit. See Exhibit 3.14.2-5, NRPS Selection Keys, for a complete listing of selection keys.

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

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