Reminder:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Credit Elect may need to be reversed and CP 145 voided or retyped when transferring credits from a notice module with a TC 830/836 (Credit Elect Transaction Code).
Verify any payments that are out-of-line (date and amount) for the notice module but will not be transferred to the next tax year
Follow instructions in IRM 3.14.2.7.10, Notice Disposition.
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