Reminder:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
A CP 260 credit reversal notice generates when a credit reversal transaction results in a debit balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Suppress a CP 260 with input of TC 570 on debit side of Doc Code 24 credit transfer. A secondary TC 570 will not suppress an adjustment notice. To suppress an adjustment notice, input CC REQ54, TC 290 .00, Hold Code 3.
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