Reminder:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
If overpayment amount is $ 9.99 or less, a REQ54 290 .00 is not necessary. The payment will release automatically.
Do not input CC REQ54 TC 290 .00 if there is a -A Freeze on the module. Posting of a TC 290 .00 would release the -A Freeze. Void the notice if Accounts Management does not have an open control base otherwise reference section on the -A Condition in the table above, IRM 3.14.2.6.8 (4)d, for the -A Freeze Condition chart.
Resolving CP 267 / CP 268/ Q- Freeze - Transferring credit(s) to balance due module(s):
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