No Change
Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States
If you determine that the taxpayer's information does not support a change to the withholding status (filing status) and/or withholding rate:
Mail Letter 2810C to the taxpayer.
Input TC 971 AC 148 to IDRS with the unchanged lock-in rate.
Document the AMS history with the reasons the request for change was denied and update WHCS.
All jobs must be modified from Step 2 checkbox withholding (higher withholding) to the standard withholding rate UNLESS the taxpayer is presenting a frivolous argument, see IRM 5.19.11.10.5, Frivolous Communications.
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