Example:
Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States
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Situation
Action
On the same joint account as above, the penalty is to be assessed against Mary Trout. Mary has an account on Master File under her own SSN with the name line of Mary Bass because she filed individually before filing jointly with John Trout. There is no CVPN on her account.
Input a name change, address change, (if needed) and applicable tax year name line. Wait two (2) weeks for the updates to post, then assess the penalty.
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