3.14.1 IMF Notice Review

Manual Transmittal

October 30, 2025

Purpose

(1) This transmits revised IRM 3.14.1, IMF Notice Review.

Material Changes

(1) IRM 3.14.1.1(2) - Clarified refund transcript generation and removed incorrect $100 million dollar category from the list.

(2) IRM 3.14.1.1.1(1) - Changed Control D to Control D NRPS package to help with tax examiner confusion as the package is housed on Control D; also updated Online Notice Review to OnLine to match the website.

(3) IRM 3.14.1.1.2(1) - Added the One Big Beautiful Bill Act to authority section impacts.

(4) IRM 3.14.1.1.4(1) - Added on the notice and corresponding tax account as Notice Review must address the notice and account conditions.

(5) IRM 3.14.1.1.4(2) - Added that the output files from NRPS are reviewed using Control D.

(6) IRM 3.14.1.1.4(2) a - Updated the report name to NRP6120*.

(7) IRM 3.14.1.1.4(2) b - Updated the job name to NRP6130* title IMF NRPS SEL LST and removed the outdated word transcripts since transcripts are delivered in AMS.

(8) IRM 3.14.1.1.4(2) c - Updated the report name to NRP8240*.

(9) IRM 3.14.1.1.4(2) d - Added the report name for LCF, NRP6080*.

(10) IRM 3.14.1.1.4(4) - Changed the IRM processes should be reviewed annually to are reviewed annually.

(11) IRM 3.14.1.1.5 - Added Program Control section per IRM 1.11.2.2.4, thereby renumbering the remainder of the section.

(12) IRM 3.14.1.1.6 - Changed title to Terms and Acronyms per IRM 1.11.2.2.4.

(13) IRM 3.14.1.1.6(1) - Added the following to the acronym list: AM, BFS, CC, DC, DPC, EFT, EFTPS, EIN, EPE, ES, EUP, IAT, MeF, MFT, MMDDYYYY, POA, RAF, RPC, SERP, SPC, TBOR, TE, TIF, TIN, XREF; moved RIVO in alphabetic order and added Notice Review to NR; corrected AMS, CFOL, OLNR, and SSI.

(14) IRM 3.14.1.1.7(1) - Removed Control D from its own bullet and added to NRPS, as NRPS is not a resource but a system unless referencing Control D NRPS packages.

(15) IRM 3.14.1.1.9(1) - Added Cade 2 implemented programming changes to expedite posting timelines, including taxpayer refunds.

(16) IRM 3.14.1.1.9(2) - Clarified the note for refund holds.

(17) IRM 3.14.1.1.9(4) - Removed odd numbering in the alpha list, clarified where to take the actions in IDRS, and created a new paragraph for each scenario to follow correct IRM layouts.

(18) IRM 3.14.1.1.9(5) - Created separate paragraph for increase or decrease of the overpayment before Monday at 6 PM.

(19) IRM 3.14.1.1.9(6) - Created separate paragraph for decrease overpayment after 6 PM Monday.

(20) IRM 3.14.1.1.9(7) - Created separate paragraph for increase the overpayment and the action is being taken after 6 PM local time on Monday.

(21) IRM 3.14.1.1.11(1) a - Clarified complete inventory before cycle close out.

(22) IRM 3.14.1.1.12(2) - Clarified the timeliness statement so tax examiners understand the limited time before interest accrues.

(23) IRM 3.14.1.2(1) - Removed review Control D NRPS and or IDRS. Control D NRPS package and IDRS must be reviewed for all cases.

(24) IRM 3.14.1.2.1(1) - Changed the, to some, as the list of IRM references is not all inclusive. Also changed Functional handbooks contain to these IRM references may contain specific instruction as this is outdated language.

(25) IRM 3.14.1.2.1(2) - Added that the outside IRM references are used to assist Notice Review tax examiners in reviewing tax accounts and corresponding notices and transcripts. Also added 3.14.2.6.4.5 to the table for BMF SSN input if BMF payments are misapplied to IMF accounts.

(26) IRM 3.14.1.2.2(5) - Added the IRS must send a notice, per Counsel feedback.

(27) IRM 3.14.1.2.2(9) - Updated which overpaid notices do not have a systemic hold on refunds. IPU 25U0486 issued 05-01-2025.

(28) IRM 3.14.1.2.3(1) - Removed obsolete CP 36A and CP 38A.

(29) IRM 3.14.1.2.3(2) - Added the Control D Job Name NRP6610* and to figure 3.14.1-1, also removed CP 17 and CP 36A from the caption.

(30) IRM 3.14.1.3(1) d - Clarified CADE 2 created fewer pending transactions due to daily posting.

(31) IRM 3.14.1.3.1(1) - Removed TPNCs over 100 and added reminder to see the ERS IRM for up to date explanations; clarified keys 20 and 032, and corrected key 060 from 3 or more to more than two years prior to the current to match ERS processing and other IRM references.

(32) IRM 3.14.1.3.2(1) - Updated notice titles for clarity in processing; removed CP 56A, annual Internal Revenue Code (IRC) Section 965(h) installment amount is overdue and CP 78, AKPFD/Reminder Notice, due to obsolescence.

(33) IRM 3.14.1.3.2(3) - Changed CP 15A to CP 15. CP 15A is obsolete and CP 15 is sent for civil penalty; removed CP 31 and CP 85 as they are also obsolete.

(34) IRM 3.14.1.3.5 - Changed title to Control D NRPS Package.

(35) IRM 3.14.1.3.5.1 - Changed title to Control D NRPS Package – Package Contents Page.

(36) IRM 3.14.1.3.5.2 - Changed title to Control D NRPS Package – Online Notice Information.

(37) IRM 3.14.1.3.5.3 - Changed title to Control D NRPS Package – Transcribed Posted Return Data.

(38) IRM 3.14.1.3.5.4 - Changed title to Control D NRPS Package – Entity Transcript.

(39) IRM 3.14.1.3.5.5 - Control D NRPS Package – Tax Module Transcript.

(40) IRM 3.14.1.3.8(2) c - Changed purge to delete for clarity.

(41) IRM 3.14.1.3.8(8) - Changed stopped to captured as the LCF doesn't stop notices but includes them in the NRPS sample for the next cycle; also clarified the input times to capture notices for the next cycle.

(42) IRM 3.14.1.3.8.2 - Added new section for CC NRP97 Input Information section for specific steps to update the LCF.

(43) IRM 3.14.1.4 - Changed title to OnLine Notice Review (OLNR).

(44) IRM 3.14.1.4(1) - Changed OLNR system to web application as it is no longer a desktop application.

(45) IRM 3.14.1.4(2) - Changed OLNR system to web application as it is no longer a desktop application.

(46) IRM 3.14.1.4(2) a - Removed on the mainframe computer as the notice files and process are more complicated and do not work this way anymore.

(47) IRM 3.14.1.4.2.3(1) - Clarified that notices should not be held past cycle and added an exception that if an analyst could not be reached a hold is acceptable with supporting documentation.

(48) IRM 3.14.1.4.2.3(3) - Clarified the examples for holding a notice.

(49) IRM 3.14.1.4.2.3(5) - Clarified the status in IDRS and changed releasing the hold to marking the notice, as releasing a hold is inaccurate language; defined CP 50X notices.

(50) IRM 3.14.1.4.2.3(6) - Added specific information as to when Quality must intercept a refund and disposition a notice and provided an example.

(51) IRM 3.14.1.4.3.1(2) - Clarified that the disposition code is entered in OLNR and that entity or retype is required. MI cases do not allow print.

(52) IRM 3.14.1.4.3.1(3) - Added a caution explaining that MI are priority as they will be systemically held if not marked in OLNR.

(53) IRM 3.14.1.4.3.1.1(3) c - Added see the following sections for more explanation of the four Manual Intervention Codes.

(54) IRM 3.14.1.4.3.1.2(1) - Added Manual Intervention and Code 03 to Blind Trust for clarification.

(55) IRM 3.14.1.4.3.1.3(1) - Clarified that code 4 is Manual intervention, review entity on the account, and follow the table for notice disposition.

(56) IRM 3.14.1.4.3.1.5(1) - Added a note that since these are MI the instructions are not the same as settlement notice key 004.

(57) IRM 3.14.1.4.3.1.5(2) - Clarified that the notice needs to be retyped to add the missing original payments that correspond to the dishonored payments to equal the total ES payments.

(58) IRM 3.14.1.4.3.3(3) f - Added maintain an IDRS open control base when waiting for batch 0000, and corrected the batch number in the reminder as batches are only 4 digits; moved Caution to (4) for impact.

(59) IRM 3.14.1.4.3.3(5) - Corrected the batch number for CP 67 as batches are only 4 digits.

(60) IRM 3.14.1.4.3.3(8) - Added the CP 67 is a blank notice and included taxpayer figures, AGI, TXI, tax, and SE Tax in the list of items needed on the CP 67 retype to clarify that the notice needs all the information.

(61) IRM 3.14.1.5(2) - Updated the Clerical support staff list to remove terminology for correcting erroneous or misprinted notices that dates back to type written physical notices; also removed old statements about maintaining records on taxpayer notices.

(62) IRM 3.14.1.5.1.2(1) b - Added if the SPC uses physical prints.

(63) IRM 3.14.1.5.1.2(2) - Changed route to assign, route is unclear language for in unit assignment.

(64) IRM 3.14.1.5.1.2(3) - Changed necessary to available documents and clarified what type of documents other than tax returns might be available.

(65) IRM 3.14.1.5.1.4(1) - Changed some MI may be assigned to clerical staff to code 004 MI may be assigned to clerical staff. All other MI should be worked by TEs. In addition, added a caution explaining that MI are priority as they will be systemically held if not marked in OLNR.

(66) IRM 3.14.1.5.1.4(2) - Clarified that CP 67 transcripts are considered MI CPs.

(67) IRM 3.14.1.5.1.5(1) - Updated the CPS data with how OLNR data works compared to past physical notices in NR and what CPS does once they receive the updated notice data.

(68) IRM 3.14.1.6(1) - Changed being mindful of to reviewing for transcription errors for clarity of review; added specific IDRS CC TRDBV or RTVUE if the tax return is unavailable and tools for review EUP/MeF, AMS return view data, and the Control D NRPS batch.

(69) IRM 3.14.1.6(6) - Clarified that the notice disposition must be marked in OLNR for associated notices; replaced resolution of notice issue. In addition, clarified that only one count is allowed when modules other than the notice module must be resolved along with the original notice and notice module.

(70) IRM 3.14.1.6.1.1(1) - Removed SSN and ITIN and replaced with ITN and removed the note that stated the SSN or ITIN may be in shortened form. This is not the case for the quick print notice in Control D NRPS package. Also clarified the note for an edited name control is the name control for the ITIN or IRSN and added Freeze Codes to the items to review on all accounts.

(71) IRM 3.14.1.6.1.1.1(3) - Clarified that any return claiming EIC or ACTC without a C- freeze must have the refund held until February 15; added take care if returning to TP figures after ERS has disallowed these credits, do not release the refund before February 15.

(72) IRM 3.14.1.6.1.1.2(1) - Defined ECC-MTB Enterprise Computing Center-Martinsburg.

(73) IRM 3.14.1.6.1.1.2(3) - Changed CP 54 to CP 54B and CP 54G as CP 54 has been updated to be sent with an alpha character only.

(74) IRM 3.14.1.6.1.1.2(4) - Clarified the table should be followed if the SSN is showing invalid due to a transposed or misspelled name; added to obtain the return using ESTABDO.

(75) IRM 3.14.1.6.1.1.2(6) - Added to follow the table once all the SSN research had been performed.

(76) IRM 3.14.1.6.1.1.3(4) - Removed confusing exception language for ITIN numbers and listed the valid ranges. Also moved the ATIN information from the secondary note to an exception.

(77) IRM 3.14.1.6.1.1.3(5) - Added incorrect ITIN is due to a transposed first and last name or a misspelled last name follow the table and to route to AM using Form 3465.

(78) IRM 3.14.1.6.1.1.3(6) - Added follow the table for corrective actions for payments involving invalid ITINs.

(79) IRM 3.14.1.6.1.1.4(3) - Clarified that the 4th and 5th digits of the IRSN identify the campus that assigned the IRSN.

(80) IRM 3.14.1.6.1.1.4(4) - Removed confusing statement about not valid SSN being valid and added taxpayers with or claiming dependents with other than SSN are ineligible for EIC.

(81) IRM 3.14.1.6.1.1.4(5) - Clarified that if a valid SSN is not found to disallow the credit and added the EIC citation.

(82) IRM 3.14.1.6.1.1.4(6) - Deleted redundant and outdated information on taxpayers claiming EIC and personal exemptions with invalid TINs.

(83) IRM 3.14.1.6.1.1.5(2) - Removed information unrelated to DLN review; clarified that ESTAB request is ESTABDO.

(84) IRM 3.14.1.6.1.1.5(3) - Removed information unrelated to DLN review.

(85) IRM 3.14.1.6.1.1.6(1) - Added that INOLE and IMFOLE are used to determine the most current taxpayer information; added a box to the table that titles (i.e., Mr. Mrs., Dr.) should be removed per pipeline processing rules; moved note to the bottom of the page since this section is about verifying not preventing a refund for a critical entity adjustment. In addition, added SPACK information to the bottom table box for a dual entity notice.

(86) IRM 3.14.1.6.1.1.6(2) - Removed 35 character constraint information form the table and made a list instead due to 508 compliance.

(87) IRM 3.14.1.6.1.1.6(3) - Removed inputting name changes and moved it to 3.14.1.7.5 entity adjustments.

(88) IRM 3.14.1.6.1.1.7(6) b - Added note what is critical and non-critical entity error.

(89) IRM 3.14.1.6.1.1.8(2) a - Added note what is critical and non-critical entity error.

(90) IRM 3.14.1.6.1.1.8(2) b - Defined SPACK and clarified that an CC ENREQ change is needed.

(91) IRM 3.14.1.6.1.1.8(2) c - Removed confusing example and added voiding a notice also requires a CC ENREQ change.

(92) IRM 3.14.1.6.1.1.11 - Added new section for Filing Status.

(93) IRM 3.14.1.6.1.1.12(2) - Moved faxed signature information up from previous (8) so tax examiners do not correspond needlessly and removed old data for calling the taxpayer which is no longer allowed.

(94) IRM 3.14.1.6.1.1.12(4) d - Restructured to be clearer that we wait for a signature up to 45 days; added If 45 days have surpassed without a response follow instructions. Review AMS notes and documents before closing the case as a no reply.

(95) IRM 3.14.1.6.1.1.12(5) - Added where to look for previous correspondence on ENMOD and stated to work cases in completion in Notice Review if possible (in the table) even though a transcript may generate to AM.

(96) IRM 3.14.1.6.1.1.12(6) - Removed redundant information from the table that is stated in (5) above and cited the section instead.

(97) IRM 3.14.1.6.2 - Changed title per SME request for tax examiner clarification to NRPS Appended Data - Pending Transactions.

(98) IRM 3.14.1.6.2(1) - Added new paragraph to explain what the appended data is and where to find it.

(99) IRM 3.14.1.6.2.1(3) - Added common IDRS pending transaction statuses and their definitions.

(100) IRM 3.14.1.6.2.1(4) - Added due to CADE accelerating IDRS postings the amount of pending transactions should be reduced.

(101) IRM 3.14.1.6.2.1(5) - Added paragraph to see following sections for pending transactions.

(102) IRM 3.14.1.6.2.1.1 - Moved 3.14.1.6.18.1.4 to section 3.14.1.6.2.1 as the pending adjustments section applies to all notices not just adjustment notices.

(103) IRM 3.14.1.6.2.1.1(1) - Explained Doc code 54 and 47.

(104) IRM 3.14.1.6.2.1.1(3) - Changed the table header to if the account is, as the table was not 508 compliant, and made it clear that the table is for adjustments with a hold code 0 or 1.

(105) IRM 3.14.1.6.2.1.1(4) - Updated the table then column with correct notice disposition and made it clear that a hold code four freezes an overpayment.

(106) IRM 3.14.1.6.2.1.2 - Moved 3.14.1.6.18.1.5 to section 3.14.1.6.2.1 as the pending credit and debit transactions section applies to all notices not just adjustment notices.

(107) IRM 3.14.1.6.4.1(7) c - Added information that IAT will provide the date override indicator if needed.

(108) IRM 3.14.1.6.4.1(7) d - Added the caution never move credit elect before verifying the debt indicator.

(109) IRM 3.14.1.6.4.2(6) - Added follow the table below for specific actions.

(110) IRM 3.14.1.6.4.3(1) - Updated to state if there is unapplied credit elect it indicates a possible top offset.

(111) IRM 3.14.1.6.4.3(2) - Changed bullet order as INOLES is the only information in the list that is viewable before a refund (TC 846) posts, and we deal with pending refunds in NR; also defined TC 846 and 898; added note to not intercept top offset refund and do not transfer credit elect if there are debt indicators. In addition, changed FS2 note to a caution.

(112) IRM 3.14.1.6.4.4.1(2) b - Deleted IRM 21.5.7.4.7 reference as it has been removed and updated 2b to include Lockbox research information.

(113) IRM 3.14.1.6.4.4.2(2) - Clarified that the exhibit cited is an image of the RTR research input page.

(114) IRM 3.14.1.6.4.4.3(3) - Added alpha list with instructions on how to review EFTPS payments and where to route if the correct posting location cannot be identified.

(115) IRM 3.14.1.6.4.4.4(1) c - Clarified that when retyping the original notice for a dishonored payment and bad check penalty to always include the original payment that is now the dishonored payment.

(116) IRM 3.14.1.6.4.4.5(1) - Clarified encoding error and review of the encoded information against posted IDRS data; split the table into two parts decision and action. Moved action to paragraph (2).

(117) IRM 3.14.1.6.4.4.5(2) - Created a new table for notice disposition and action items when encoding does not match IDRS.

(118) IRM 3.14.1.6.4.4.6(2) a - Added statement to notify management if remittance is discovered.

(119) IRM 3.14.1.6.4.4.7(1) - Added to review the table if taxpayer is trying to pay public debt.

(120) IRM 3.14.1.6.5(1) - Added new paragraph for decedent identifying information.

(121) IRM 3.14.1.6.5(2) - Reordered the alpha list to the order tax examiners would see the identifiers.

(122) IRM 3.14.1.6.5(2) b - Added examples of decedent name lines, added a note that was previously (f), and moved up previous (10) for ease of processing.

(123) IRM 3.14.1.6.5(2) d - Added an exception that was a note on the previous (f).

(124) IRM 3.14.1.6.5(3) - Moved unrelated TC 540 information from the L & W table to this separate paragraph.

(125) IRM 3.14.1.6.5(5) - Moved the previous (4) here for clarity in finding information and moved balance due documentation information from its own paragraph to an exception to including even balance.

(126) IRM 3.14.1.6.6(1) - Changed computer generated to systemic for clarity, added TC 846 to define systemic; created an alpha list for manual refund information, including that the IAT must be used.

(127) IRM 3.14.1.6.6(3) - Clarified that a manual refund is not a systemic refund, and clarified when to wait for the TC 841.

(128) IRM 3.14.1.6.6(5) - Removed contacting the taxpayer as Notice Review does not do that for manual refund purposes.

(129) IRM 3.14.1.6.6(5) a - Added use of the IAT tool is required.

(130) IRM 3.14.1.6.6(5) b - Added IAT tool will assist in completing the Form 5792 if the button is selected.

(131) IRM 3.14.1.6.6(5) c - Clarified that RFUNDR is input by the requestor.

(132) IRM 3.14.1.6.6(9) - Added statement that the table should be used for correct REQ54 input with manual refunds.

(133) IRM 3.14.1.6.6.1(1) - Updated table to include reference to X- freeze. IPU 25U0486 issued 05-01-2025.

(134) IRM 3.14.1.6.6.1(1) - Added a statement to review the table information to determining when a manual refund is required and changed the note to an exception for clarity.

(135) IRM 3.14.1.6.6.2(5) - Added see the table below to determine the dates used to calculate interest.

(136) IRM 3.14.1.6.6.2(6) - Removed the incorrect paragraph and changed to period determined above, also updated the example to a 2024 return due in 2025.

(137) IRM 3.14.1.6.6.2(7) - Updated the example to a 2024 return due in 2025.

(138) IRM 3.14.1.6.6.3(1) c- Added to see the table below for Form 5792 input, to the note.

(139) IRM 3.14.1.6.6.3(8) c - Added see the table below to the note and defined Form 5792 and From 3753.

(140) IRM 3.14.1.6.7(2) - Added erroneous refunds can be a full refund or only part of a refund for TE clarification.

(141) IRM 3.14.1.6.7(3) - Added Form 8888 and statement that these refunds do not apply the systemic refund hold.

(142) IRM 3.14.1.6.7(4) - Defined TC 840 and TC 846.

(143) IRM 3.14.1.6.7(5) - Added ERRF categories A1 and A2 not just A as these are separate categories; added more information for each type of ERRF category.

(144) IRM 3.14.1.6.7(7) - Added that the other box should be checked and an explanation given when completing the Form 5101.

(145) IRM 3.14.1.6.7(7) a - Added A1 and A2 to the statement for Category A restrictions.

(146) IRM 3.14.1.6.7(7) b - Added to the note a statement to adhere to the 45-day correspondence timeline.

(147) IRM 3.14.1.6.7(7) e - Added for a decedent tax return to define Form 1310 documentation.

(148) IRM 3.14.1.6.7(7) f - Corrected the incorrect turnaround scenario information; there must be a previous increase in tax.

(149) IRM 3.14.1.6.7(7) g - Corrected the incorrect turnaround scenario information; there must be a previous decrease in credits.

(150) IRM 3.14.1.6.7(7) h - Added input of the REQ54 adjustment with the correct blocking series will provide appeal rights to the taxpayer; removed the note as we already route if any indication of fraud or IDT.

(151) IRM 3.14.1.6.7(8) - Restructured the sentence for clarity on an ERRF with a reprocess.

(152) IRM 3.14.1.6.7(8) a - Added order the return with a Form 2275.

(153) IRM 3.14.1.6.7(8) b - Added recharge the return using ESTABDT.

(154) IRM 3.14.1.6.7(8) c - Added if a MeF return take prints of TXMODA and INOLES or ENMOD.

(155) IRM 3.14.1.6.7(8) d - Added that all items must be routed to Accounts Management using Form 3465 and removed Form 5101 from the section as that is the incorrect form.

(156) IRM 3.14.1.6.7(8) e - Added leave a history item in IDRS using CC ACTON to void the notice.

(157) IRM 3.14.1.6.7(9) - Added a-q completion information for the fields for Form 3465 and a note to give to the lead for routing once complete.

(158) IRM 3.14.1.6.7.1- Changed the title to Category A1 ERRF Resolution, to identify there are two different Category A erroneous refund categories.

(159) IRM 3.14.1.6.7.1(1) - Defined a CAT A1 ERRF.

(160) IRM 3.14.1.6.7.1(2) - Added research to ensure it is an ERRF.

(161) IRM 3.14.1.6.7.1(3) - Steps in ERRF CAT A1 processing using mandated IAT ERRF Tool (a-f) and added note to always input TC 971 AC 663 even if not routing to Exam.

(162) IRM 3.14.1.6.7.1(4) - Form 5101 required to route to Exam and provided completion fields (a-c).

(163) IRM 3.14.1.6.7.1(5) - Added Give the Form 5101 package to the lead for routing.

(164) IRM 3.14.1.6.7.1(6) - Removed old paragraph to recharge paper exams as Notice Review does not regularly receive and we are not required to request before routing Form 5101; clarified that labels are applied in OLNR as appropriate. Also, removed note about what not do as to avoid confusion.

(165) IRM 3.14.1.6.7.2 - Added new section CAT A2 ERRF which was missing; this section was previously CAT B ERRF, which renumbered the remaining ERRF categories.

(166) IRM 3.14.1.6.7.3 - Moved CAT B ERRF section due to addition of CAT A2 ERRF was previously located at 3.14.1.6.7.2.

(167) IRM 3.14.1.6.7.3(1) - Added definition of CAT B ERRF and added caution that if the IRS created the withholding error it is a CAT D ERRF.

(168) IRM 3.14.1.6.7.3(3) - Clarified that if the taxpayer overstated withholding regardless of whether the refund can be intercepted the IRC assessment must be input.

(169) IRM 3.14.1.6.7.3(6) - Added input a TC 971 AC 663 only if CAT B ERRF if it is a true ERRF and the refund cannot be intercepted.

(170) IRM 3.14.1.6.7.3(7) - Reordered the adjustment in REQ54 input order, clarified that the bullet point input is for Erroneous Refund adjustment and for refund intercept adjustments and the differences are in the caution; added a note clarifying that no other adjustment items should be included with a CAT B adjustment. Other adjustment items should be included in a separate ADJ54. Also clarified steps in the caution for refund intercept cases.

(171) IRM 3.14.1.6.7.4(1) - Added definition of CAT D ERRF, CAT D examples, and required use of the IAT Erroneous Refund Tool to complete Form 12356.

(172) IRM 3.14.1.6.7.4(2) - Clarified that the account must be in balance due before processing CAT D and routing to accounting.

(173) IRM 3.14.1.6.7.4(3) - Added a description of the actions required on most cases including required use of IAT; also clarified the steps and demand dates for the 510C letter. In addition, added an exception for bankruptcy freeze.

(174) IRM 3.14.1.6.7.4(4) - Added instructions for TC 844 based on the amount of the CAT D ERRF.

(175) IRM 3.14.1.6.7.4(5) - Added the steps for completing the CAT D ERRF using the IAT tool.

(176) IRM 3.14.1.6.7.4(6) - Added information for verifying that the IAT tool correctly completed the Form 12356 or required fields if completing the form manually.

(177) IRM 3.14.1.6.7.4(7) - Added review IDRS for correctness and completeness including verifying the open control base is assigned to the correct accounting unit.

(178) IRM 3.14.1.6.7.4(8) - Added the responsibility for completing the ERRF package falls on the identifier and that IAT will determine data using information based on the RSN of the refund.

(179) IRM 3.14.1.6.7.4(9) - Added CAT D ERRF package information and routing instructions.

(180) IRM 3.14.1.6.7.4(10) - Clarified to not forget notice disposition and apply label 15 or 16 in OLNR.

(181) IRM 3.14.1.6.8(2) - Updated to include separate links XSF and URF contact lists. IPU 25U0332 issued 03-10-2025.

(182) IRM 3.14.1.6.8.1(2) - Added to see the table for limitations on requesting payments from the XSF.

(183) IRM 3.14.1.6.8.1(2) a - Corrected the bulletin from monthly to quarterly and gave the IRM citation that includes the location of the statute information.

(184) IRM 3.14.1.6.8.1(2) c - Added the RSED information and that it can be found on TXMOD.

(185) IRM 3.14.1.6.8.1.1(6) - Added that the lead will route to Statutes.

(186) IRM 3.14.1.6.8.1.1(10) - Updated Figure 3.14.1-3a and 3b, Form 8765 was previously missing and not linked.

(187) IRM 3.14.1.6.8.1.2(11) - Updated Figure 3.14.1-4a and 4b, Form 8758.

(188) IRM 3.14.1.6.8.2.1(6) - Added that the lead will route to unidentified remittance.

(189) IRM 3.14.1.6.8.2.2(3) - Clarified that while the Form 2424 is not printed on pink or blue paper the electronic form is notated as pink and blue for tracking purposes.

(190) IRM 3.14.1.6.8.2.2(9) - Updated figure 3.14.1-5, Form 2424..

(191) IRM 3.14.1.6.9(1) - IMF refunds require manual refunds at $10 million dollars not $100 million dollars per IRM 21.5.6.4.47. Also removed undeliverables that are no longer in this section and old information about IMF NRPS transcripts.

(192) IRM 3.14.1.6.9.1(1) - Added follow the table below for actions regarding correspondence attached to the return and added correct mailing address and procedures for unprocessed Form W-7.

(193) IRM 3.14.1.6.9.1(2) - Clarified Policy Statement P-21-3 and added it needs to resolve the taxpayer issues.

(194) IRM 3.14.1.6.9.3 - Changed title to $10 million dollar as that is the correct threshold for IMF manual refunds.

(195) IRM 3.14.1.6.9.5(1) - Explained RIVO and what it does; also removed Notice Review P- freeze from list of RIVO indicators. In addition, added more TC 971 action codes from RIVO review, and a caution about IRPTR data and adjusting withholding.

(196) IRM 3.14.1.6.9.5(2) - Clarified that RIVO cases can be identity theft but not always.

(197) IRM 3.14.1.6.9.5(3) - Made the prior (8c) its own paragraph about not sending cases to RIVO that have already been cleared by RIVO.

(198) IRM 3.14.1.6.9.5(4) - Removed statement about following normal notice disposition as it depends on whether the lead agrees it is a RIVO case; added take to the lead before taking any action. In addition, added examples of OMM refunds.

(199) IRM 3.14.1.6.9.5(5) - Changed efiled return to notice, as identity theft is suspected on a notice or transcript case in Notice Review, not a return case. Added refer the below cases to the lead, before taking any action. If the case is not returned to the tax examiner timely (by Thursday 10:00 P.M.), prevent the refund from generating.

(200) IRM 3.14.1.6.9.5(5) f - Clarified that wage earners is referring to W-2 income.

(201) IRM 3.14.1.6.9.5(5) g - Moved refund in front of amount to clarify the sentence.

(202) IRM 3.14.1.6.9.5(5) h - Moved refund in front of amount to clarify the sentence. Also moved the taxpayer is requesting a refund and there are estimated tax payments on the module that are not claimed on the return, from below the exception as it should be included in the exception routing criteria.

(203) IRM 3.14.1.6.9.5(5) j - Clarified the example of method of preparing the return to paid preparer versus self-prepared or MeF versus paper.

(204) IRM 3.14.1.6.9.5(6) - Moved all the RIVO routing information to its own paragraph so it is clear to tax examiners this is for leads or managers only and included the specific way the information needs to be sent to RIVO that was not previously in the IRM.

(205) IRM 3.14.1.6.9.6(1) - Added definition of Form 14039 and stated the IRS may identify IDT as well as taxpayer identified; added note to review prisoner returns for IDT and to see new section 3.14.1.6.9.19 Prisoner Returns for more information.

(206) IRM 3.14.1.6.9.6(2) - Removed previous paragraph 2 to its own new section 3.14.1.6.9.19, Prisoner Returns. Added if Form 14039 is attached to a tax return review the account carefully.

(207) IRM 3.14.1.6.9.6(3) - Added to ensure that the tax return matches the posted tax return and filing patterns of the taxpayer for three years prior to the notice module using IRPTRL, IMFOLT, and TRDBV; also added that if everything matches to process as normal. In addition, added a caution that IDT can occur over many years.

(208) IRM 3.14.1.6.9.6(3) a - Added if no RIVO indicators or another area working the case see RIVO IRM 3.14.1.6.9.5 (7) for RIVO criteria. See the lead if it does not meet criteria but still indication of possible IDT.

(209) IRM 3.14.1.6.9.6(3) b - Added steps and account actions if the return and account meet RIVO criteria.

(210) IRM 3.14.1.6.9.6(3) c - Added notice disposition for RIVO IDT cases.

(211) IRM 3.14.1.6.9.6(4) - Added example of ENMOD IDT indicator.

(212) IRM 3.14.1.6.9.6(5) - Moved TXMOD IDT indicators to its own paragraph and added statement to be careful not to release any refunds on cases that are under review for identity theft.

(213) IRM 3.14.1.6.9.7(5) - Clarified that RTR and IDRS are used to research preceding and subsequent payments and deleted table as it contained outdated paper payment voucher processing information.

(214) IRM 3.14.1.6.9.7(6) - Clarified to resolve the accounts found in error from previous research.

(215) IRM 3.14.1.6.9.7(6) b - Added that the TC 570 is needed if a credit freeze is wanted.

(216) IRM 3.14.1.6.9.7(6) d - Stated to reverse offsets to make necessary credit transfers to correct payment locations.

(217) IRM 3.14.1.6.9.7(6) e - Clarified review all the math errors following normal math error procedures in 3.14.1.6.12.

(218) IRM 3.14.1.6.9.8 - Changed title to Community Property Allocation.

(219) IRM 3.14.1.6.9.8(1) - Defined community property and included bullet list of examples.

(220) IRM 3.14.1.6.9.8(2) - Added filing status eligibility and states that may allocate community property.

(221) IRM 3.14.1.6.9.8(3) - Added Form 8958 is used to determine allocation of community property and defined who uses the Form.

(222) IRM 3.14.1.6.9.8(4) - Added if the taxpayer is filing in one of the above states and moved caution to review both spouse's tax modules for possible erroneous refunds here from previous (1).

(223) IRM 3.14.1.6.9.8(4) b - Clarified to request a paper tax return using Form 2275, rather than relevant documents.

(224) IRM 3.14.1.6.9.8(5) - Added to address notice disposition in OLNR.

(225) IRM 3.14.1.6.9.9 - Changed title to Injured Spouse Allocation to match current language and form title

(226) IRM 3.14.1.6.9.9(1) - Added new paragraph to explain Injured Spouse Allocation, previously injured spouse claim.

(227) IRM 3.14.1.6.9.9(2) - Previously paragraph 1, Injured Spouse Identifiers split into an alpha list.

(228) IRM 3.14.1.6.9.9(3) - Added new information that all Injured Spouse Allocations must be a manual refund and added a caution that Notice Review does not perform.

(229) IRM 3.14.1.6.9.9(4) - Added to follow general review procedures for reviewing the notice.

(230) IRM 3.14.1.6.9.9(5) - Converted the numbered table to alpha lists due to tax examiner confusion, added control base information for AM assignment, noted the correct IDRS assignment number, added specific remarks for Form 3465, and added OLNR to mark the disposition.

(231) IRM 3.14.1.6.9.9(6) - Converted the numbered table to alpha lists due to tax examiner confusion, added control base information for AM assignment, noted the correct IDRS assignment number, added specific remarks for Form 3465, and added OLNR to mark the disposition.

(232) IRM 3.14.1.6.9.9(7) a - Added if the return is in NR and included the ESTABD Command Code Job Aid.

(233) IRM 3.14.1.6.9.9(7) b - Added if the return is electronic or unavailable print TXMOD and INOLES.

(234) IRM 3.14.1.6.9.9(7) c - Added staple to the Form 3465 and give to the lead for routing.

(235) IRM 3.14.1.6.9.9(7) d - Deleted old remarks information that were confusing and included the incorrect Form 12305.

(236) IRM 3.14.1.6.9.11(2) - Created bullet list for combat indicator 1 and included TC 500 cc information per SME request.

(237) IRM 3.14.1.6.9.11(3) - Created new paragraph and bullet list for combat indicator 2 and included TC 500 closing code (CC) information per SME request.

(238) IRM 3.14.1.6.9.11(4) - Created new paragraph and bullet list for combat indicator 3 and included TC 500 CC information.

(239) IRM 3.14.1.6.9.12(1) b - Removed old data for calling the taxpayer which is no longer allowed.

(240) IRM 3.14.1.6.9.13(3) - Added the repayment limitations for tax year 2025 and deleted tax years 2016-2017; added in the missing, there is no limitation if the taxpayer’s household income is 400 percent or more of the FPL, for all years except 2020.

(241) IRM 3.14.1.6.9.13(6) - Added IRPOLA information for PTC research and removed unnecessary math error notice table exhibit and cited TPNCs.

(242) IRM 3.14.1.6.9.14(7) - Added Table for AVS codes with corresponding TPNCs and Form 8962 line numbers.

(243) IRM 3.14.1.6.9.16(3) - Removed may have from unless the taxpayer elected IRC 965(h) and changed can be made for could be made regarding new IRC 965 inclusions after November 2019.

(244) IRM 3.14.1.6.9.16(4) - Updated the note to clarify the inclusion year module and remove confusing references to without a TC 971/AC 165. Also added the TC 971 AC 165 is only used as a record until the unassessed tax is deemed payable.

(245) IRM 3.14.1.6.9.16(8) b - Clarified if the 965(h) election was originally elected then use the table, otherwise if an IRC 965(i) election triggers the taxpayer can elect an IRC 965(h) election at the time the tax is deemed payable and will follow the same schedule starting in the year the tax is triggered.

(246) IRM 3.14.1.6.9.16.1(2) - Removed CCC P since is it no longer applied when processing IRC 965 returns.

(247) IRM 3.14.1.6.9.16.1(3) - Added any instructions for adjusting accounts are for leads only. Also added to the caution leads are the only employees that should be making these adjustments.

(248) IRM 3.14.1.6.9.16.1(4) - Added Leads are the only employees that should be making these adjustments.

(249) IRM 3.14.1.6.9.16.1(5) - Added follow the table below if the TC 766 CRN 263 is greater than the TC 971 AC 114 amount, and if the TC 766 CRN 263 is greater than the TC 971 AC 114 amount, see your lead. This table is for leads only.

(250) IRM 3.14.1.6.9.16.1(6) - Added If something other than a credit transfer needs to be performed see your lead. In addition, added Leads: in front of the remainder of the paragraph and added it in front of the table sentience as well.

(251) IRM 3.14.1.6.9.16.1(9) - Added leads only may perform this step to the second then box step (4).

(252) IRM 3.14.1.6.9.16.1(11) - Added see the table below for transfer agreement and accelerated liability indicators; added refer the case to the lead who will refer to Brookhaven.

(253) IRM 3.14.1.6.9.17(2) b - Changed the deduction sentence to a caution and made it bold per SME request due to tax examiners missing the information.

(254) IRM 3.14.1.6.9.17(3) - Moved the QBI net amount and deductible information to its own paragraph and made it bold it per SME request due to tax examiners missing the information.

(255) IRM 3.14.1.6.9.17(4) - Moved, QBI does not include list, to a separate paragraph to limit confusion on the difference in topics.

(256) IRM 3.14.1.6.9.17(5) - Moved IRC 199A safe harbor information to a separate paragraph as it is allowed for QBI and should not be included with the does not include list.

(257) IRM 3.14.1.6.9.17(6) - Added Form requirements, assignment TPNCs, and adjustment information per SME request.

(258) IRM 3.14.1.6.9.19 - Added new section Prisoner Returns.

(259) IRM 3.14.1.6.11.6(2) - Moved bullets and alpha list previously in one to paragraph two.

(260) IRM 3.14.1.6.11.6(3) - Clarified when to move payments and added a caution.

(261) IRM 3.14.1.6.11.29(1) - Updated to clarify when an X- freeze requires a Manual Refund. IPU 25U0486 issued 05-01-2025.

(262) IRM 3.14.1.6.11.29(1) - Corrected bad data about 100 million dollar manual refund (any refund in IMF over $10 million requires a manual refund);added manual refund package is routed to accounting for completion.

(263) IRM 3.14.1.6.11.29(2) - Clarified that account actions leading to a refund over $10 million only require a manual refund if one payment is being released to the TP.

(264) IRM 3.14.1.6.12(5) - Changed, assigning two TPNCs for the same error is inappropriate, to incorrect , to be clearer for tax examiners.

(265) IRM 3.14.1.6.12(8) - Added CP 24 since it was missing from notices that have a systemic refund hold, can also contain math errors, and refunds must be intercepted by 10 PM ET on Thursdays.

(266) IRM 3.14.1.6.12.1 - Moved from this previous location to new 3.14.1.6.12.1.1 and changed the title to Verifying TIN Type, Validity, and Assignment Date instead of Social Security Number (SSN), Adoption Taxpayer Identification Number (ATIN), and Taxpayer Identification Number (TIN) Assignment Date; this needed to be under Items to Review on All Math Error Notices.

(267) IRM 3.14.1.6.12.1(1) - Added TIN Type and Validity to review when part of the point of error.

(268) IRM 3.14.1.6.12.1(1) - Removed bullets for reviewing 2009 Form 1009-G and TPNC involving invalid SSN or ITIN and the exemption in 2017 and prior.

(269) IRM 3.14.1.6.12.1.1 - Moved this section here from 3.14.1.6.12.1 and updated the title to Verifying TIN Type, Validity, and Assignment Date from Social Security Number (SSN), Adoption Taxpayer Identification Number (ATIN), and Taxpayer Identification Number (TIN) Assignment Date; this needed to be under Items to Review on All Math Error Notices.

(270) IRM 3.14.1.6.12.1.1(1) - Changed assigned or application received to active and assigned for all TIN types. In addition, added a note stating that OBBA allows credits with dependent SSN only.

(271) IRM 3.14.1.6.12.1.1(2) - Clarified that amended returns are included. Also added that if ERS previously disallowed credits, and Notice Review is adjusting the account to allow them before February 15 on current year returns, input the adjustment with the appropriate hold codes so the refund will not be released before February 15.

(272) IRM 3.14.1.6.12.1.1(3) - Clarified that the credits are impacted by the PATH Act they are not PATH Act credits.

(273) IRM 3.14.1.6.12.1.1(4) - Added primary, secondary, and dependent as applicable to define all TINs.

(274) IRM 3.14.1.6.12.1.1(4) b - Changed application to assignment date.

(275) IRM 3.14.1.6.12.1.1.1 - Moved this section, was previously 3.14.1.6.12.6.8 this is not another credit; this is expired ITIN review that impacts credits and needs to be reviewed on all math error notices.

(276) IRM 3.14.1.6.12.1.2(1) a - Added verify changes on IDRS to the tax return filed by the taxpayer.

(277) IRM 3.14.1.6.12.1.2(1) c - Added that tax also cannot be taken below zero when adjusting.

(278) IRM 3.14.1.6.12.1.2(1) d - Clarified how to review the qualified and ordinary dividends and when to adjust them.

(279) IRM 3.14.1.6.12.1.2(1) e - Clarified if LSE is notated use the taxpayer figure rather than the previously confusing follow taxpayer intent.

(280) IRM 3.14.1.6.12.1.2(1) f - Added compare IDRS amounts to the notice.

(281) IRM 3.14.1.6.12.1.3 - Changed the title to Verifying Self-Employment Income and Self-Employment Changes to accurately describe the steps and information included in the section.

(282) IRM 3.14.1.6.12.1.3(1) - Added general SE Tax data.

(283) IRM 3.14.1.6.12.1.3(2) - Added net income and Pub 17 information.

(284) IRM 3.14.1.6.12.1.3(2) a - Added to provide the schedules, with titles, that apply to SE Tax.

(285) IRM 3.14.1.6.12.1.3(2) b - Added information for taxpayers with W-2 wages and self-employment.

(286) IRM 3.14.1.6.12.1.3(2) c- Added worksheet information for calculation and verification of SE Tax.

(287) IRM 3.14.1.6.12.1.3(3) - Removed the incorrect unallowable code information and provided the ERS RPC N direction.

(288) IRM 3.14.1.6.12.1.3(3) - Added impact statement to changes in deductible portion of SE Tax; was previously (1).

(289) IRM 3.14.1.6.12.1.3(4) - Removed 2013 outdated caution statement and separated the primary/secondary data into a new table in a new paragraph (5); this data was previously (2).

(290) IRM 3.14.1.6.12.1.3(5) - Added statement that SE Tax is calculated per taxpayer.

(291) IRM 3.14.1.6.12.1.3(6) - Added SE Tax adjustment IRNs per taxpayer and a link to the full list for the Doc 6209.

(292) IRM 3.14.1.6.12.1.3(7) - Added new para for when SE Tax does not apply.

(293) IRM 3.14.1.6.12.1.3(7) a - Added information to verify a religious exemption from SE Tax.

(294) IRM 3.14.1.6.12.1.4 - Changed the title and moved Self- Employment (SE) Tax Computation – Possible TPNC 580 to this section, was previously 3.14.1.6.12.5.3, Self- Employment (SE) Tax Computation - TPNC 580, thereby renumbering the section as SE Tax is not a dependent TIN issue.

(295) IRM 3.14.1.6.12.1.4(1) - Removed the table and provided the full verbiage for TPNC 580.

(296) IRM 3.14.1.6.12.1.4(2) - Clarified the procedures are used when the taxpayer requested EIC.

(297) IRM 3.14.1.6.12.1.4(4) - Added NR tax examiners should review the case the same as ERS, and we should address whether a TPNC 580 was assigned or not; removed the blocking note and clarified EIC for which the TP is eligible and added route using Form 3465.

(298) IRM 3.14.1.6.12.1.5(1) - Clarified a ripple TPNC and provided an example.

(299) IRM 3.14.1.6.12.1.5(4) - Added statement to choose the 5 most important TPNCs.

(300) IRM 3.14.1.6.12.1.5(5) - Removed TPNC 111 information for Form 1040A and Form 1040EZ for prior to 2018.

(301) IRM 3.14.1.6.12.1.6(1) - Removed note as it doesn’t pertain to W-2 data.

(302) IRM 3.14.1.6.12.1.6(3) - Added if the name shown does not match, follow the table below.

(303) IRM 3.14.1.6.12.1.6(4) - Added follow the verification table below and removed Form 1040-EZ and 2017 and prior information.

(304) IRM 3.14.1.6.12.1.6(5) - Removed Form 1040-A and Form 1040-EZ, clarified in box 5 that the TE should use TPNC 582, and removed TPNC 283 from the table if the taxpayer claims more withholding than is substantiated by W-2.

(305) IRM 3.14.1.6.12.2 - Updated title to include all deductions in the section, Standard Deduction, Additional Deductions, and Schedule A Errors.

(306) IRM 3.14.1.6.12.2(2) - Added paragraph about frequent taxpayer deduction errors and commonly misapplied TPNC table and when to use TPNCs.

(307) IRM 3.14.1.6.12.2.1(2) - Removed frequent errors paragraph and moved it to 3.14.1.6.12.2.

(308) IRM 3.14.1.6.12.2.1(3) - Clarified to review the filing status and verify the taxpayer is not claiming an additional deduction with an ABI.

(309) IRM 3.14.1.6.12.2.2 - Removed the old section 3.14.1.6.12.3.2, Multi-Year Standard Deduction, ABI, and AGI Limitation Chart due to confusion and all information was for 2017 and prior. Therefore, renumbered the section and removed errors from the ABI title that is now at this location from 3.14.1.6.12.3.3.

(310) IRM 3.14.1.6.12.2.2(1) - Added December 31 of the tax year or before to qualify for ABI.

(311) IRM 3.14.1.6.12.2.2(2) - Clarified that if the point of error is before or applies to standard deduction then follow the alpha list.

(312) IRM 3.14.1.6.12.2.2(2) b - Removed confusion correction statement and replaced with if the taxpayers qualify for one or more ABIs adjust the account.

(313) IRM 3.14.1.6.12.2.2(2) c - Removed send appropriate TPNC, added retype or label the notice, be sure to send the correct TPNC, and then added a note stating If the taxpayer is eligible for one or more ABIs but calculated their total standard deduction incorrectly (forgot to include ABIs or miscalculated), the correct TPNC is 192. If the taxpayer used the incorrect standard deduction for their filing status regardless of ABI eligibility or calculation, the correct TPNC is 194.

(314) IRM 3.14.1.6.12.2.2(3) - Added the TPNC for each error type.

(315) IRM 3.14.1.6.12.2.2(4) - Added a chart for one ABI per filing status for tax years 2019-2025 and clarified that if more than one ABI box is checked the amount needs to be multiplied. Also added a reminder to carefully review the number of checked ABI boxes.

(316) IRM 3.14.1.6.12.2.3 - Added new section Enhanced Deduction for Seniors (Tax Years 2025-2028).

(317) IRM 3.14.1.6.12.2.3 - Removed exemption errors that apply to 2017 and prior and changed the subsection to Enhanced Deduction for Seniors.

(318) IRM 3.14.1.6.12.2.4 - Added new section No Tax on Tips - Tip Income Deduction (Tax Years 2025-2028).

(319) IRM 3.14.1.6.12.2.5 - Added new section No Tax on Overtime - Overtime Income Deduction (Tax Years 2025-2028).

(320) IRM 3.14.1.6.12.2.6 - Added new section No Tax on Car Loan Interest - Car Loan Interest Deduction (Tax Years 2025-2028).

(321) IRM 3.14.1.6.12.2.7(1) - Clarified the sentence; it was confusing and seemed to state that contributions to charity could not be claimed at all after tax year 2021 which is incorrect. Added that for tax years 2022-2025 Schedule A must be used to claim.

(322) IRM 3.14.1.6.12.2.8(1) - Added the information from the original paragraph to the bullet list after the Schedule A information and removed things we no longer do for less tax examiner confusion.

(323) IRM 3.14.1.6.12.2.8(2) b - Removed miscellaneous deduction limitations as they no longer apply.

(324) IRM 3.14.1.6.12.2.8(2) c - Removed note about 2% limitation as it no longer applies.

(325) IRM 3.14.1.6.12.2.8(2) e - Removed old data for 2010-2012 returns.

(326) IRM 3.14.1.6.12.2.8(2) e - Removed AGI limitation and added percentages; this paragraph was previously (f).

(327) IRM 3.14.1.6.12.2.8.1 - Added new section Schedule A State and Local Tax (SALT).

(328) IRM 3.14.1.6.12.3 - Removed PYEI from the title as all PYEI data is in 3.14.1.6.12.3.1.

(329) IRM 3.14.1.6.12.3(1) - Explained EIC and moved 2021 information to a note below paragraph (2).

(330) IRM 3.14.1.6.12.3(2) - Moved the previous paragraph (1) to a note due to Subject Matter Expert (SME) request.

(331) IRM 3.14.1.6.12.3(6) b - Added missing information for tax year 2021 and later, an FS3 taxpayer can receive EIC if they attach Schedule EIC and check the box certifying their eligibility to claim EIC on a separate return.

(332) IRM 3.14.1.6.12.3(6) e - Added an example of figuring earned income using SE tax deduction.

(333) IRM 3.14.1.6.12.3(6) f - Removed 2010 outdated Self-employed health insurance deduction when computing earned income.

(334) IRM 3.14.1.6.12.3(8) - Changed PATH Act may apply to Path Act applies to reduce confusion.

(335) IRM 3.14.1.6.12.3.1 - Removed disaster zones from the title as all uses of PYEI are included in the section.

(336) IRM 3.14.1.6.12.3.1(3) - Moved from previous (4) due to flow from oldest to newest.

(337) IRM 3.14.1.6.12.3.1(5) - Added missing 2021 information for PYEI.

(338) IRM 3.14.1.6.12.3.2(1) - Clarified that even if the taxpayer doesn't meet the age requirements without children, if they have children with ITINs, and can't claim them for EIC, the taxpayer can still claim EIC for self.

(339) IRM 3.14.1.6.12.3.2(2) - Added AGI limitations in a table by year per SME request.

(340) IRM 3.14.1.6.12.3.3(1) - Clarified at the end of the table that SE computation from TPNC 580 can be used without an ERS assigned TPNC 580.

(341) IRM 3.14.1.6.12.3.4(1) - Removed redundant residency information already in the table. In addition, updated the table titles to criteria and specifics of the criteria that must be met for qualifying child(ren) to be clearer for tax examiners. Also clarified the table sections under criteria to more closely fit the heading.

(342) IRM 3.14.1.6.12.3.5(1) - Restructured the sentence to be clearer that schedule EIC must be attached to the return to qualify for EIC with children.

(343) IRM 3.14.1.6.12.3.5(2) - Clarified that children with TINs do not qualify for EIC but assist the taxpayer in qualifying for EIC without children.

(344) IRM 3.14.1.6.12.3.6 - Moved original section from 3.14.1.6.12.5.4, EIC Validation – TPNCs 291, 701, 702, 704, 705, 711, 743, 745, and 748, to be under all EIC section.

(345) IRM 3.14.1.6.12.3.6 - Renamed section EIC Validation – Applicable TPNCs.

(346) IRM 3.14.1.6.12.3.6(1) - Clarified that the table is EIC TPNCs and includes a brief description of each, added the missing EIC TPNCs, and deleted TPNCs from 2017 and prior. Also, added a reminder that the below TPNCs all include EIC but may also include other credits. EIC can only be claimed with SSNs for all involved (primary, secondary, and dependents).

(347) IRM 3.14.1.6.12.3.6(3) - Updated the sentence and table for research regarding reduced or disallowed EIC for invalid SSN or ITINs. Removed TPNC specific research as the path is the same for invalid regardless of TPNC.

(348) IRM 3.14.1.6.12.4 - Changed the title to Dependent TIN-Related Errors.

(349) IRM 3.14.1.6.12.4(1) - Removed ITIN math errors and moved to reviewing TIN section and old information about math errors and TPNCs and defined TINs.

(350) IRM 3.14.1.6.12.4(2) - Removed exemptions, moved ACTC to its own bullet, and added a note to see each section for specific TIN requirements for each credit.

(351) IRM 3.14.1.6.12.4.1 - Changed the title to Dependent Exemption Validation (Tax Year 2017 and Prior) this section was very confusing to tax examiners since it contained some very old and one current TPNC.

(352) IRM 3.14.1.6.12.4.1(1) - Removed TPNC 705 as it is still valid and this section is now 2017 and prior; added TPNC 604 and more information for each TPNC in the section.

(353) IRM 3.14.1.6.12.4.6 - Deleted section, TIN Requirements for Exemptions and Credits, all information was outdated. Information is updated in 3.14.1.6.12.4, Dependent TIN Related Errors, and each applicable credit section as OB3 changed credit eligibility requirements.

(354) IRM 3.14.1.6.12.5.2 - Moving to other tax credit errors section 3.14.1.6.12.5.9, Child and Dependent Care Expenses Credit Validation - Applicable TPNCs; moved previous 3.14.1.6.12.6.8 expired ITIN math errors to TIN assignment date section, 3.14.1.6.12.1.1.

(355) IRM 3.14.1.6.12.5.3 - Moved Self-Employment (SE) Tax Computation – Possible TPNC 580, previously at this location, to 3.14.1.6.12.1.4 because SE Tax is not a Dependent TIN-Related Error.

(356) IRM 3.14.1.6.12.5.4 - Moved EIC Validation – TPNCs 291, 701, 702, 704, 705, 711, 743, 745, and 748 previously at this location, to 3.14.1.6.12.3.6 to be under all EIC section 3.14.1.6.12.3.

(357) IRM 3.14.1.6.12.5.6(4) - Changed PATH Act may apply to the PATH Act applies.

(358) IRM 3.14.1.6.12.5.7 - Changed the title to Education Credits (American Opportunity and Lifetime Learning Credits) since Hope credits have not been allowed since 2009.

(359) IRM 3.14.1.6.12.5.7(4) - Changed PATH Act may apply to the PATH Act applies.

(360) IRM 3.14.1.6.12.5.8 - Added Adoption Credit Non-Refundable and Refundable to match list in 3.14.1.6.12.5.

(361) IRM 3.14.1.6.12.5.9 - Changed the title to Child and Dependent Care Expenses Credit Validation – Applicable TPNCs.

(362) IRM 3.14.1.6.12.5.9(1) - Clarified that this is only some of the child and dependent care TPNCs, not a complete list of Form 2441 TPNCs.

(363) IRM 3.14.1.6.12.5(1) - Removed expired First Time Home Buyer Credit.

(364) IRM 3.14.1.6.12.5.1(1) - Updated to reflect new Error Resolution IRM reference and title for Form 8885 guidance. IPU 25U0332 issued 03-10-2025.

(365) IRM 3.14.1.6.12.5.2(1) - Moved previous (5) as it summarizes CTC.

(366) IRM 3.14.1.6.12.5.4(4) - Added CTC worksheet and IMFOLE information for correct ADVCTC.

(367) IRM 3.14.1.6.12.5.6 - Updated title to clarify the information is for ACTC and ACTC with PYEI.

(368) IRM 3.14.1.6.12.5.6(1) - Clarified that Form 8812 is required for more than 3 children unless ITIN and changed the note to an exception to explain ITIN presence test before 2018.

(369) IRM 3.14.1.6.12.5.6(2) - Moved ACTC posts with CRN 336 here (from 1) and clarified systemic versus manual input.

(370) IRM 3.14.1.6.12.5.6(4) - Removed all reference to EIC as this earned income verification is for ACTC.

(371) IRM 3.14.1.6.12.5.7(1) - Added TBOR to the note and removed all mention of Hope credit from 2009 and tuition and fees from 2017 and prior.

(372) IRM 3.14.1.6.12.5.7(4) - Changed Path Act may apply to Path Act applies.

(373) IRM 3.14.1.6.12.5.7(5) - Removed obsolete TPNC 809 and removed 2017 and prior TPNC 810.

(374) IRM 3.14.1.6.12.5.9 - Moved Child Care Credit Validation – TPNCs 234, 235, 239, 245, 705, and 710 (TY 2017 and Prior TPNCs 604, 605, and 644) here from 3.14.1.6.12.5.2, since it is an other tax credit and was in the wrong section; also changed the title to Child and Dependent Care Expenses Credit Validation – Applicable TPNCs for clarity.

(375) IRM 3.14.1.6.12.5.9.1 - Moved Child and Dependent Care Credit here from 3.14.1.6.12.5.2.1 since it is an other tax credit and was in the wrong section.

(376) IRM 3.14.1.6.12.5.9.1(2) b - Updated the box to state the age update for tax years 2022 and later not ages in 2022 and later; added that ITIN or SSN are allowed for the child and dependent care credit but must be valid and assigned by the due date of the return.

(377) IRM 3.14.1.6.12.5.9.2 - Moved Refundable Child and Dependent Care Credit here from 3.14.1.6.12.5.2.2 since it is an other tax credit and was in the wrong section.

(378) IRM 3.14.1.6.12.5.11(8) - Clarified the information is referring to those filing on behalf of decedents for EIP.

(379) IRM 3.14.1.6.13(4) - Removed confusing, often voided verbiage for key 004, and added these are often printed because the taxpayer still needs a notice.

(380) IRM 3.14.1.6.13(6) j - Updated excess credits chart in figure 3.14.1-6a and 6b.

(381) IRM 3.14.1.6.13.1(1) - Removed obsoleted paper procedures and replaced with RTR information; removed 2004 note.

(382) IRM 3.14.1.6.13.2(1) b - Added that credit elect on CP 23 gets a TP paragraph that TE cannot see in OLNR.

(383) IRM 3.14.1.6.13.2(2) d - Added instructions to do a TC 570 between Monday and Wednesday at 6 PM and perform a NOREFP after Wednesday at 6 PM.

(384) IRM 3.14.1.6.14 - Reordered the section to group like information for inventory versus usage.

(385) IRM 3.14.1.6.14(1) - Clarified what a transcript is and why it generates.

(386) IRM 3.14.1.6.14(11) - Added tax examiner Work Inventory Screen data.

(387) IRM 3.14.1.6.14(14) - Added tax examiner closure information.

(388) IRM 3.14.1.6.14 (15) - Updated figure 3.14.1-7 AMS identifiers.

(389) IRM 3.14.1.6.14(16) - Added that Credit Transfer Needed closure option should not be used due to the IAT Credit Transfer Tool Mandate.

(390) IRM 3.14.1.6.14(20) - Clarified the Closure Option before choosing Closing Action in the table.

(391) IRM 3.14.1.6.14(23) - Moved EPE data to the end of the section and linked to the full EPE information section.

(392) IRM 3.14.1.6.14.1(1) - Corrected notice disposition reports to AMS reports.

(393) IRM 3.14.1.6.14.2(2) - Removed statement about systemic refunds (TC 846) as this section requires manual refunds.

(394) IRM 3.14.1.6.14.2(3) - Added Notice Review must request the manual refund and route to accounting.

(395) IRM 3.14.1.6.14.2(5) - Clarified potential IDT and what an extension payment looks like in IDRS.

(396) IRM 3.14.1.6.14.3(2) - Added freeze codes for when a manual refund is needed.

(397) IRM 3.14.1.6.14.3(4) - Added that a SME and not just a lead may work these.

(398) IRM 3.14.1.6.14.3(5) - Clarified that when the conditions are found IDT is possible.

(399) IRM 3.14.1.6.14.4(1) - Clarified current cycle backwards and included lead in the review for IDT.

(400) IRM 3.14.1.6.14.4(4) - Added steps to take if the research verifies the condition to each box in the table.

(401) IRM 3.14.1.6.14.5(4) - Clarified statement so TE understands the wording is for the 544C open paragraph.

(402) IRM 3.14.1.6.14.6(5) d - Clarified what unapplied credit elect looks like on IDRS and added review of INOLES for debt indicator before credit transfer.

(403) IRM 3.14.1.6.14.6(5) e - Corrected due to wrong information about offset of refunds against IRS debt.

(404) IRM 3.14.1.6.14.6(5) f - Deleted redundant information that is stated in (5e).

(405) IRM 3.14.1.6.14.6(5) g - Added reminder to convert a misapplied TC 610 to a TC 660 if applicable.

(406) IRM 3.14.1.6.14.6(5) h - Added review AMS alerts and history for indication of where the payment belongs.

(407) IRM 3.14.1.6.14.6(5) j - Removed additional step to prevent the refund from generating and without selecting transactions and stated to ensure the TC 570 box is checked to the prevent the refund.

(408) IRM 3.14.1.6.16(4) g - Removed historical Form 8901, removed 8885 also since non-computes must be timely filed and Form 8885 can't be filed for years after 2021.

(409) IRM 3.14.1.6.16(5) - Made the allowable forms a separate paragraph so it could be more easily read.

(410) IRM 3.14.1.6.16.2(1) - Clarified there is no CP 51 it must have an alpha.

(411) IRM 3.14.1.6.17.3(1) - Added a caution for each scenario notice disposition could be different.

(412) IRM 3.14.1.6.17.3(2) c - Added the notice disposition for the scenario.

(413) IRM 3.14.1.6.17.3(3) - Removed confusing review sentence and added if the taxpayer is receiving the refund they are expecting void the notice.

(414) IRM 3.14.1.6.17.3(4) - Deleted prior paragraph due to incorrect information as programming does not require a retype.

(415) IRM 3.14.1.6.17.3(4) - Clarified the table is used when retyping the notice for changes other than a credit reversal out-of-balance condition; added a note to avoid retype when out-of-balance condition only.

(416) IRM 3.14.1.6.17.3(5) - Deleted previous paragraph here because OLNR does allow the out-of-balance without a retype if printing.

(417) IRM 3.14.1.6.17.7(3) - Removed tax year since the current information can be found in (2) and removed list of items since ERS must recalculate all items.

(418) IRM 3.14.1.6.17.12(1) - Clarified programming constraints.

(419) IRM 3.14.1.6.17.12(3) - Clarified choose TPNCs with most TP impact over "best" for TE clarity.

(420) IRM 3.14.1.6.18.1.4 - Moved 3.14.1.6.18.1.4, Pending (PN, RS, or UP) Credit or Debit Transactions for all notices, to section 3.14.1.6.2.1 as the pending adjustments section applies to all notices not just adjustment notices.

(421) IRM 3.14.1.6.18.1.5 - Moved 3.14.1.6.18.1.5, Pending (PN, RS, or UP) Credit or Debit Transactions for all notices, to section 3.14.1.6.2.1 as the pending credit and debit transactions section applies to all notices not just adjustment notices.

(422) IRM 3.14.1.6.18.2(4) - Clarified that the TC 171 goes in the same field as a TC 290.

(423) IRM 3.14.1.6.18.2(5) - Clarified that the table is for when inputting a TC 171 to abate the ES penalty.

(424) IRM 3.14.1.6.18.4(6) - Updated to reflect new IRM reference and title for calculating interest on offsets. IPU 25U0332 issued 03-10-2025.

(425) IRM 3.14.1.6.18.5(1) - Clarified why the credit transfer includes a correspondence received date. IPU 25U3314 issued 05-21-2025.

(426) IRM 3.14.1.6.18.5(1) - Added a Caution due to retype issues for CP 62; since CP 62 notices generate to notify the taxpayer a payment was credited to a particular module, at least one payment must show as a credit (positive) on the notice in OLNR, even after retyping.

(427) IRM 3.14.1.6.18.5(2) - Updated the last bullet to current module balance and added a caution since a CP 62 can generate without a TC 150. IPU 25U3314 issued 05-21-2025.

(428) IRM 3.14.1.6.18.5(2) - Changed review and verify to review for the following; also added involved to tax periods and added debits to tax modules. In addition, I added a Caution due to ongoing issues, sometimes payments are moved in and out of CP 62 account modules, both systemically and manually. Carefully review both sides of each credit transfer looking for erroneous refunds and balance due accounts. Notice Review must make every possible attempt to correct all modules involved with the CP 62.

(429) IRM 3.14.1.6.18.5(3) - Changed and or to and as NRPS and IDRS must be used to review a CP 62. IPU 25U3314 issued 05-21-2025.

(430) IRM 3.14.1.6.18.5(3) - Changed credits are correct to verify credits are posted correctly.

(431) IRM 3.14.1.6.18.5(4) - Added a new paragraph to explain why CP 62 notices are selected by NRPS and what should be reviewed. IPU 25U3314 issued 05-21-2025.

(432) IRM 3.14.1.6.18.5(4) - Added retype or label in OLNR and see the table below for CP 62 OLNR notice disposition.

(433) IRM 3.14.1.6.18.5(5) - Added specific information on reviewing spousal accounts with TC 666/667 payment transfers. IPU 25U3314 issued 05-21-2025.

(434) IRM 3.14.1.6.18.5(5) - Added manual transaction codes TC 660 and TC 662 and (FS-2) for married filing joint returns. In addition, added carefully review married filing separately (FS-3) accounts for misapplied payments.

(435) IRM 3.14.1.6.18.5(6) - Moved the credit is found information from the top row of the table to a separate paragraph so that the table is specific to disposition. IPU 25U3314 issued 05-21-2025.

(436) IRM 3.14.1.6.18.5(6) - Added apply the payment to the correct account in IDRS using the IAT credit transfer tool and removed and retype or label the notice accordingly. Also added, Be careful to freeze any credits that need to be held so the credit transfer can be performed.

(437) IRM 3.14.1.6.18.5(7) - Added more account conditions, clarified disposition steps, and provided specific retype criteria in the table. IPU 25U3314 issued 05-21-2025.

(438) IRM 3.14.1.6.18.5(7) - Added the following to clarify tax examiner procedures, anytime a CP 62 notice needs to be retyped it must contain at least one payment credited to the account, even if that payment has since been moved out. The payments need to show in the payment section of OLNR as a payment applied and a payment removed if the applied payment has been moved out of the module. If both payments are removed the notice will error out in processing and the taxpayer will not receive a notice.

(439) IRM 3.14.1.6.18.5(7) - Updated the table to have bullets so the information is easier to read and in the table 8th box down, added in IDRS for the one process that is not performed in OLNR.

(440) IRM 3.14.1.6.18.5(8) - Changed correct any errors to correct all errors found.

(441) IRM 3.14.1.6.19(1) f - Updated the notice disposition to state void the notice only if there are no other math errors, no balance due, or the taxpayer will receive the expected refund in one payment.

(442) IRM 3.14.1.6.19.2(2) - Clarified what a clearly identifiable withholding discrepancy is and the notice disposition for the example.

(443) IRM 3.14.1.6.19.4(1) - Removed mention of Windfall Credit Forms 6248 and 6249 as they have not been active since 1988 and 1993 respectively.

(444) IRM 3.14.1.6.19.12(2) - Moved the information from this paragraph under the table for instruction clarity.

(445) IRM 3.14.1.6.20(1) - Updated the table to clarify which TCs are manually assessed and which ones are systemically assessed; removed negligence penalty as it is only valid on returns due before 1/1/1990, and removed Julian date 999 information with TC 777 as that is not the only time the TC 777 will generate. In addition, added a note stating that full information can be found in the National Job Aid and the Document 6209.

(446) IRM 3.14.1.6.20.2 - Updated FTF calculation guidance and added link to FTF Tool. IPU 25U0332 issued 03-10-2025.

(447) IRM 3.14.1.6.20.2(8) - Reordered table newest to oldest and added minimum FTF for returns due after 12/31/2025.

(448) IRM 3.14.1.6.21(11) - Figure 3.14.1-9, CC REQ54 Backout Checklist , removed note for CRN 261 as adoption credit is once again refundable.

(449) IRM 3.14.1.6.21(10) - Updated figure 3.14.1-8b for reprocessing form 3893.

(450) IRM 3.14.1.6.21(14) - Updated figure 3.14.1-10a REQ77 reprocessing 971/001.

(451) IRM 3.14.1.6.21(16) - Updated notice disposition instruction. IPU 25U0486 issued 05-01-2025.

(452) IRM 3.14.1.6.22(5) - Removed 2015-2018 for SIMPLE IRA table and added 2025 salary contribution maximum of $16,500.

(453) IRM 3.14.1.6.22(6) b - Removed 2015-2018 for ROTH IRA contribution limitations and added ,and later, as 2025 limitations are the same as 2024.

(454) IRM 3.14.1.6.22(8) - Updated 2025 SEP contributions to $70,000 and removed 2017.

(455) IRM 3.14.1.6.23.1(1) - Removed outdated review if NRPS isn't working.

(456) IRM 3.14.1.6.23.2(1) -Removed outdated review if NRPS isn't working.

(457) IRM 3.14.1.6.24(4) - Added paragraph providing information on STAUPS manual input and reminder for the IAT QCC tool.

(458) IRM 3.14.1.6.24(5) d - Clarified the note to state when to reduce a STAUP for a held notice.

(459) IRM 3.14.1.6.24(9) - Added STAUPS reduction information.

(460) IRM 3.14.1.7.1(2) - Added paragraph to state NR cannot stop refunds for other areas.

(461) IRM 3.14.1.7.1.1(1) - Updated for mandated use of IAT credit transfer tool and added a bullet to verify credit(s) are available and no pending debit transactions; removed outdated manual information and clarified that if there is a TC 846 the refund has already been released; added note that NR cannot stop refunds for other areas.

(462) IRM 3.14.1.7.1.1(1) a - Clarified whether paper or electronic check, there is still a refund hold on CP 12 and CP 24 notices to allow review.

(463) IRM 3.14.1.7.1.1(1) a - Moved Form 8888 refunds cannot be held to an Exception.

(464) IRM 3.14.1.7.1.2(1) - Updated 3.14.1-11 to include IAT.

(465) IRM 3.14.1.7.2(1) - Combined the data in (1) and (2)cases require monitoring; this is done with a control base and called controlling a case.

(466) IRM 3.14.1.7.2(2) - Added systemically created case controls.

(467) IRM 3.14.1.7.2(3) - Added ACTON manual input of case controls.

(468) IRM 3.14.1.7.2(4) - Added that holding past cycle is an H in OLNR and provided the report name for the overage report.

(469) IRM 3.14.1.7.2(6) - Explained a turnaround case and updated the control information for turnaround cases.

(470) IRM 3.14.1.7.2(7) - Updated to only contact another area TE if the case is in A status.

(471) IRM 3.14.1.7.4 - Updated the title to clarify the procedures in the section; Notice Review Sent Taxpayer Correspondence-Reply and No Reply Procedures.

(472) IRM 3.14.1.7.4(1) - Clarified that information needed before notice disposition should be requested from the taxpayer in writing.

(473) IRM 3.14.1.7.4(1) b - Added Correspondex letter repository information for paragraph specifics.

(474) IRM 3.14.1.7.4(1) d - Added note that correspondence reply timeframe is 45 days.

(475) IRM 3.14.1.7.4(1) e - Added note with information to identify previous correspondence on ENMOD and CCC U.

(476) IRM 3.14.1.7.4(2) - Separated out replies and no replies for 143C signature letter only.

(477) IRM 3.14.1.7.4(3) - Separated out replies and no replies for 1687C payment verification letter only.

(478) IRM 3.14.1.7.4(4) - Separated out replies and no replies for 18C decedent documentation letter only.

(479) IRM 3.14.1.7.4(4) e - Updated table with specific steps when a Form 1310 reply is received and when it is not; also removed all mention of input of a return processing date as the correspondence received date is no longer allowed due to Counsel clarification of IRC 6611(g)(1).

(480) IRM 3.14.1.7.5(1) - Stated when an entity adjustment is needed.

(481) IRM 3.14.1.7.5(2) - Clarified the two types of entity adjustments.

(482) IRM 3.14.1.7.5(2) a - Added data for identifying a critical entity adjustment.

(483) IRM 3.14.1.7.5(2) b - Added data for identifying a non-critical entity adjustment.

(484) IRM 3.14.1.7.5(3) - Added action steps for a critical entity error.

(485) IRM 3.14.1.7.5(4) - Added information for an OLNR entity adjustment.

(486) IRM 3.14.1.7.5(5) - Moved 35 character constraint information to this location also for ease of correction.

(487) IRM 3.14.1.7.5(6) - Added a clarifying statement to the bracket placement table and moved it to this paragraph for better usage flow.

(488) IRM 3.14.1.7.5(7) - Added instructions for manual input of IDRS entity adjustment.

(489) IRM 3.14.1.7.5.1(2) - Added instructions to update filing status in OLNR.

(490) IRM 3.14.1.7.5.1(3) - Added instructions to update filing status in IDRS.

(491) IRM 3.14.1.7.6(1) - Updated figure 3.14.1-12 for REQ54.

(492) IRM 3.14.1.7.6.1(1) - Removed the obsolete form number.

(493) IRM 3.14.1.7.6.1(6) - Separated the alpha list from 5 into a separate paragraph to help find the information easier.

(494) IRM 3.14.1.7.6.6(2) - Added posting guidelines in an alpha list so tax examiners can determine the correct posting delay code.

(495) IRM 3.14.1.7.6.6(3) - Added posting delay information for an adjustment after NOREF.

(496) IRM 3.14.1.7.6.6(4) - Added use of posting delay codes depends on the number of transactions that need to post and the order they need to post.

(497) IRM 3.14.1.7.6.7(1) - Added when the account conditions which require a TC 34X to be used on a REQ54.

(498) IRM 3.14.1.7.6.7(3) - Added 23C date for the Interest to Date.

(499) IRM 3.14.1.7.6.8(2) - Removed Form 1310 from list of items rendering a return incomplete and added an exception for the Form 1310 per Counsel decision regarding IRC 6611(g)(1).

(500) IRM 3.14.1.7.7(2) c - Added information for reviewing INOLES before moving unapplied credit elect.

(501) IRM 3.14.1.7.7(5) - Updated to start where the credit has posted and initiate using IAT.

(502) IRM 3.14.1.7.7(6) - Added note if IAT doesn't allow elevate to analyst.

(503) IRM 3.14.1.7.7(9) - Added there is a check box on the IAT Credit Transfer tool.

(504) IRM 3.14.1.7.7(10) - Added there is a check box on the IAT Credit Transfer tool.

(505) IRM 3.14.1.7.7(10) a - Added choose debit freeze on the IAT Credit Transfer tool.

(506) IRM 3.14.1.7.7(10) b - Clarified TC 290 input and changed table header to Then use a Posting Delay Code on REQ54 or REQ77.

(507) IRM 3.14.1.7.7(11) - Clarified the IAT tool will use the corresponding TC code but if a posting transaction code needs to be changed update the tool as needed.

(508) IRM 3.14.1.7.7(12) a - Added use of 00 unless another code is visible on TXMOD.

(509) IRM 3.14.1.7.7(14) - Changed from more to less TC 570 with a debit balance for $5 or less; more was incorrect.

(510) IRM 3.14.1.7.7(15) - Clarified that if the credit discrepancy is resolved and a notice is not needed to input a TC 290 to suppress the notice and the appropriate posting delay information.

(511) IRM 3.14.1.7.7(16) b - Clarified TC 290 input and changed table header to Then use a Posting Delay Code on REQ54 or REQ77.

(512) IRM 3.14.1.7.7(17) - Changed the freeze information to update IAT with the correct data.

(513) IRM 3.14.1.7.7(18) c - Changed the IAT message from error to caution as in-module transfers are allowed by IAT but users are alerted.

(514) IRM 3.14.1.7.7.1(3) - Added necessary posting delay code information for penalty recomputation scenarios.

(515) IRM 3.14.1.7.7.1(3) a - Added necessary information if penalty recomputation results in zero penalties.

(516) IRM 3.14.1.7.7.1(3) b - Added necessary information if penalty recomputation results in remaining penalties.

(517) IRM 3.14.1.7.8.1(2) - Removed Figure 3.14.1-14 and made it Exhibit 3.14.1-13 so that tax examiners could more easily find and use it.

(518) IRM 3.14.1.7.8.5 - Updated the section to apply labels and removed the outdated insertion of labels.

(519) IRM 3.14.1.7.8.5(1) - Changed the note to a Caution for emphasis.

(520) IRM 3.14.1.7.8.5(3) - Clarified that when adding a label and making an entity change retype in OLNR is required.

(521) IRM 3.14.1.7.8.5.1(1) - Added per control base or history notes in AMS or IDRS.

(522) IRM 3.14.1.7.8.5.2 - Updated section to when all the following apply for the bullet list.

(523) IRM 3.14.1.7.8.5.3 - Updated section to when all the following apply for the bullet list.

(524) IRM 3.14.1.7.8.5.6 - Updated the section to current Notice Review verbiage.

(525) IRM 3.14.1.7.8.5.7(1) - Deleted incorrect Note; CP 21 refunds do not have a systemic hold so the refund cannot be deleted.

(526) IRM 3.14.1.7.8.5.15(1) - Clarified that the previous notice was mailed in error and the current notice should be updated.

(527) IRM 3.14.1.7.8.5.19(1) - Updated second bullet to clearly state a another notice will not be mailed to the taxpayer.

(528) IRM 3.14.1.7.8.6(1) - Updated Caution to state choose retype option in OLNR instead of retype the notice for clarity.

(529) IRM 3.14.1.7.8.6(3) - Added OLNR entity update will print on the taxpayer notice and to intercept the refund if critical.

(530) IRM 3.14.1.7.8.6(4) - Added SPACK notice information.

(531) IRM 3.14.1.7.8.7 - Added Holding Notices section and provided information on the hold process and timeline.

(532) IRM 3.14.1.8(1) - Updated the sentence for clarity.

(533) Exhibit 3.14.1-1 - Updated the flowchart including image and removed very outdated processes.

(534) Exhibit 3.14.1-2 - Changed title from CONTROL D/QUICK PRINT HEADER to Control D NRPS Quick Print Notice Header and removed outdated alpha character information; sequence numbers no longer contain alpha characters since OLNR was established; corrected the picture from a taxpayer notice to a quick print and included a key.

(535) Exhibit 3.14.1-3 - Changed title from ON–LINE NRPS TAX MODULE TRANSCRIPT to Control D NRPS Batch Posted IDRS Entity, Notice Module, and Subsequent Tax Period Data.

(536) Exhibit 3.14.1-4 - Changed title from ON–LINE NRPS RETURN TRANSACTION FILE (RTF) to Control D NRPS Transcribed Return Data, also included an explanation in the graphic.

(537) Exhibit 3.14.1-5 - Changed title from ON–LINE NRPS PACKAGE/CONTROL D CONTENTS PAGE to Control D NRPS Package Contents Page; added an explanation section.

(538) Exhibit 3.14.1-6 - Changed title from NRP 6130 — IMF NRPS BATCH CONTROL SHEET to NRP6130* - IMF Control D NRPS Batch Control Sheet (Sign Out Sheet); image had to be updated for name change.

(539) Exhibit 3.14.1-7 - Changed title from NRP 6130 — NRPS SELECTION REPORT to NRP6130* - IMF Control D NRPS Selection Report; included an explanation in the image.

(540) Exhibit 3.14.1-8 - Changed title from NRP 40–80 TAXPAYER NOTICE CODE TREND LIST and corrected report in image and title to NRP4070* - IMF Taxpayer Notice Code Trend List by Cycle and CP Type.

(541) Exhibit 3.14.1-9 - Added an explanation on the graphic for RTR.

(542) Exhibit 3.14.1-10 - Changed title from PENDING TRANSACTION FILES to Control D NRPS Appended Data - Types of Pending Transactions to clarify for tax examiners where the data is located; the graphic also needed to be updated for the title and numbering.

(543) Exhibit 3.14.1-11 - Changed the title from TRANSFERRING CREDITS TO THE PUBLIC DEBT FUND to Form 3809 (Miscellaneous Adjustment Voucher) - Transferring Credits to the Public Debt Fund.

(544) Exhibit 3.14.1-12 - Changed the title from NOTICE REVIEW MANUAL ACTION SHEET to AMS Refund Transcript Manual Action Sheet for clarity.

(545) Exhibit 3.14.1-13 - Removed old interest rates exhibit that is not needed and replaced with CP Conversion table that was previously figure 3.14.1-14, Notice Disposition/ CP Conversion Chart so that it is easier to locate, also removed CP 45 from the image as the retype option is not available in OLNR.

(546) Editorial changes have been made throughout the IRM include:

(547) Editorial changes have been made throughout the IRM include:

(548) Editorial changes were made throughout the IRM and include:

Effect on Other Documents

IRM 3.14.1, dated October 29, 2024 (effective January 1, 2025), is superseded. IRM Procedural Updates (IPU) 25U0332, issued March 10, 2025, IPU 25U0486 issued May 1, 2025, and IPU 25U3314 issued May 21, 2025 have been incorporated into this IRM.

Audience

Individual Master File (IMF) Submission Processing Campuses and Notice Review tax examiners

Effective Date

(01-01-2026)

Scott Wallace
Director, Submission Processing
Taxpayer Services