Label 19
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
: Your extension of time to file is currently being processed. Any penalty charged will be adjusted accordingly. You will receive a corrected notice in 3 – 4 weeks.
Use Label 19 when all of the following applies:
An extension (TC 460) is pending (AP, PN, CU, UP, RS or TP) on the notice module.
A previously posted FTF Penalty (TC 166) or Daily Delinquency Penalty (TC 238) will recalculate and generate an adjustment notice.
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