Lessons 1-3
Five Items found on the NRPS package contents page
(IRM Reference)
What is Selection Key and literal key description, Pending Transactions, Documents requested, Selected Notice, Other notices (associated notices)
IRM 3.14.2.4.1(10)
This category of Notice is associated with Refund Transcripts
(IRM Reference)
What is Campus Notice
IRM 3.14.2.3(4)(c)
This will prevent a subsequent adjustment notice from generating if it posts in the same cycle as a credit transfer
(IRM Reference)
What is a TC 290 for zero (.00) with a hold code 3
IRM 3.14.2.7.10(8)(c)
Doing this will assist in identifying distinctive payment patterns
What is looking at payment dates, return due dates and types of payments made
This CP is issued to tell the Taxpayer that a missing payment or payments they inquired about either through correspondence or telephone, has been located and applied
(IRM Reference)
What is CP 225
IRM 3.14.2.6.14.7
All BMF returns require what before the Taxpayer can be issued a refund
(IRM Reference)
What is a signature or appropriate PIN
IRM 3.14.2.6.1.1.6(2)
This must be utilized by Notice Review TE's for credit transfers to assist with research and input
(IRM Reference)
What is the credit transfer IAT tool
IRM 3.14.2.7.7(1)
What is required when an action has been performed on the notice module or the notice has been changed (except for entity changes)
(IRM Reference)
What is a History Item
IRM 3.14.2.7.10.1(2)
These are the two types of credit discrepancies
(IRM Reference)
What are Excess credits and Missing credits
IRM 3.14.2.6.7.2 and IRM 3.14.2.6.7.3
This CP generates when an overpayment offsets to a balance due tax liability on another module
(IRM Reference)
What is CP 138
IRM 3.14.2.6.1.5.2
The five methods employed by Notice Review to achieve its accuracy goals
(IRM Reference)
What is Quality, Timeliness, Interest Reduction, Effectiveness and Completeness?
IRM 3.14.2.2
The type of notice that generates when a return, with no math error, posts to the Master File
(IRM Reference)
What is Non-math Error Balance Due Notices
IRM 3.14.2.3(4)(a)
The notice disposition if no changes are made on the notice
(IRM Reference)
What is "P" (PRINT)
IRM 3.14.2.6.7.1(2)(b)
The input of this will hold a credit on the module (prevent it from refunding or offsetting to another module)
(IRM Reference)
What is a TC 570 (doing this will create a -R freeze)
IRM 3.14.2.7.7(11)
This CP is generated to tell the Taxpayer of a credit reversal on the tax module
(IRM Reference)
What is CP 260
IRM 3.14.2.6.14.8
In Document 6209, where can you find information on Penalty and Interest provisions
What is Section 10
Three types of notices reviewed by Notice Review
(IRM Reference)
What are Settlement, Information (or associated) and Campus
IRM 3.14.2.3(4)
The eight typical notice element types most viewed in Notice Review
What is 1. Overpayment, 2. Balance due, 3. Even balance, 4. Credit discrepancy, 5. Math error, 6. Adjustment of tax, credits and penalties, 7. Reduced credit elect, 8. Offset to other modules, accounts or government agencies
The use of this can delay the posting of a transaction by up to six cycles
(IRM Reference)
What is a Posting Delay Code
IRM 3.14.2.7.7(9)
This CP is a non-math error notice informing the taxpayer of a balance due of $5.00 or more
(IRM Reference)
What is CP 161 (or 861 Spanish equivalent)
IRM 3.14.2.6.9
Taxpayers filing a return for a 12-month period that does not end in December
(IRM Reference)
What are Fiscal Year Filers
IRM 3.14.2.6.1.1.5(1)(b)
This CC is used to input a tax adjustment
(2 IRM References)
What is REQ54/ADJ54
IRM 3.14.2.7.6(1) & IRM 3.14.2.6.2(4)(h)
These situations cause a subsequent notice to generate
(IRM Reference)
What is 1. A REQ54 adjustment with a hold code zero, 2. Any of the assessed penalties are recomputing (only decreasing for FTP though) 3. A payment is transferred out of a fully paid module and creates a balance due
IRM 3.14.2.7.10(7)
This serves as a guide when reviewing notices. It can identify both the type of credit discrepancy and the possible resolution.
What is the Selection Key
Either of these CP's generate when a module contains mor credits than claimed on the return
(IRM Reference)
What is a CP 267 or CP 268
IRM 3.14.2.6.8