Reminder:

Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States

Correct any other conditions which could cause the record to not post.

See IRM 3.12.32, General Unpostables for a list of unpostable codes (UPC) and detailed processing instructions. Document 6209 also provides a brief description of each unpostable code.

If a nullified unpostable penalty assessment or abatement is received with unpostable code 183, do not attempt to reinput the adjustment. Check IDRS for open CID activity and route case to the lead. The lead will contact CID for further processing instructions.

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▸Contents — Internal Revenue Manual Part 5. Collecting Process

Internal Revenue Manual Part 5. Collecting Process

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