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Reminder:

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

Maintain an IDRS open control base until all transactions have posted and the notice disposition is complete in OLNR.

The notice module is overpaid and the module balance will remain in credit or even balance

Delete the refund if applicable using CC NOREF.

Retype the notice in OLNR to remove credit interest included on the notice if applicable.

Also apply Label 7 in OLNR if necessary. See IRM 3.14.2.7.10.6.7, Label 7, for more information.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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