Definition
Transaction Code 290. Indicates an additional tax assessment — often resulting from an audit, amended return, or IRS-initiated adjustment.
What it means for a resolution case
Additional tax changes RCP and CSED inputs. Re-read the year before promising OIC, IA, or CNC based on the original return only.
Related codes
Where RESO uses it
Core Discovery reads these postings from Account transcripts and surfaces them as findings — not as a raw code list. The ledger stays Tier IRS. Client memory does not overwrite it.
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