Reminder:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
If TC 670 and 570 with the same DLN is creating the overpayment, and a TC 976, TC 971 (AC 010), or TC 150 (correction to the module) is pending, void the notice.
Resolving CP 267 / CP 268/ Q- Freeze; Transfer credit(s) to a future open module(s) (No TC 150) when all the following conditions are met:
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